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Sample records for non-profit educational organization

  1. Management trends: Internationalization of non-profit organizations

    Directory of Open Access Journals (Sweden)

    Inić Branimir P.

    2015-01-01

    Full Text Available Non-profit organizations are increasingly gaining importance in the modern economy with their development and their numbers increasing day by day. It is very important to note that non-profit organizations are often subject to various benefits that the for-profit companies are not. Thus, for example, preferential tax status of non-profit organizations is manifested primarily in the form of exemption from corporate income tax. In addition, private non-profit organizations enjoy various other state, local and federal taxes exemptions. Under certain conditions, these organizations are exempt from taxes on donations and membership fees. A feature that differentiates various non-profit organizations and profit-oriented companies is their source of income. Profit oriented companies depend on their income, obtained from sales of their goods or services to customers, who usually cover the price and cost of goods and services plus the profit. In contrast, nonprofit organizations are very dependent on membership fees, tax exemptions, members donations or depend on funds of the sponsoring agency which covers most of their costs, for example a federal government agency. Those non-profit organizations that have substantial operating costs beyond national borders and do not identify themselves as purely domestic in their mandate are International non-profit organizations. Most non-profit organizations remain in their national boundaries, on the territory of the country in which they were created, but a large number of non-profit organizations rapidly internationalize, and some larger non-profits have grown into important global actors. The paper includes the following sections: (1 introduction, (2 why is the 'non-profit' important, (3 the internationalization of non-profit organizations, (4 sources of income of non-profit organizations (4.1. causality of impact and of strategic decisions in cases pertaining to universities, (5 the limits of strategic

  2. TRANSPARENCY IN ITALIAN NON PROFIT ORGANIZATIONS

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    Patrizia Gazzola

    2014-07-01

    Full Text Available The aim of the paper is to evaluate the accountability and transparency of Italian non profits organizations. The main goal is to understand if a general accountability or transparency problem, or a systematic publicity deficit, exist in the third sector in Italy. Non profit organizations have an ethical obligation to their stakeholder and to the public to conduct their activities with accountability and transparency. Non profit organizations should regularly and openly convey information to the stakeholder about their vision, mission, objectives, activities, accomplishments, decision-making processes and organizational structure. Information from a non profit organization should be easily accessible to the stakeholder and should create external visibility, public understanding and trust in the organization, conditions necessary to find donors. Non profit organizations work with communities and community donors need to know how their money is used. In the first part the analysis of the definition of transparency and accountability is made and the sustainability report like an important instrument of communication is considered. In the second part an empirical research is presented. The Italian law allows taxpayers to devote 5 per thousand of their income tax to non profit organizations, choosing between charities, social promotion associations, recognized associations, entities dedicated to scientific research and health care, universities, municipal social services and other non profit organizations. The present study present a quantitative research and it’s based on an empirical analysis of non-profit organizations that receive this donation in Italy in the year 2010 and 2011. In the paper we analyze the transparency and the accountability of the top 100 non profit organizations that have received the contribution of 5 per thousand, checking whether they prepare their Sustainability Report or any other kind of report for communicate the use

  3. Comparative Corporate Governance of Non-Profit Organizations

    DEFF Research Database (Denmark)

    Thomsen, Steen

    2014-01-01

    Based on the impressive work of Hopt and von Hippel (2010), I review the comparative corporate governance of non-profit organizations and propose topics for future research. There is evidence of agency problems in non-profit as well as for-profit organizations, but the governance mechanisms...

  4. Traditions and Management Perspectives of Community and Non-Profit Organizations in Lithuania

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    Andrius Stasiukynas

    2015-02-01

    Full Text Available Purpose – To overview the traditions and management perspectives of community and non-profit organizations in Lithuania.Methodology – For the purpose of this research a literature analysis on community and non-profit organization case studies was conducted. The case studies describing stories of success were singled out and leaders of these organizations were interviewed.Findings – The research has showed the growth of the number of community and nonprofit organizations during the last twenty years and the difficulties of collecting the statistical data. This study presupposes the possibility to identify the tendencies of management in community and non-profit organizations, including the following: increasing use of the social networks for communication; proliferation of strategic planning; greater emphasis on educating and empowering new generation of leaders.Research implications – Prior studies in this area in Lithuania have not exhaustively analyzed the components of human resource management of non-profit organizations. An important follow up on this study would be to analyze the human resource management in community organizations.Practical implications – This study covered the management aspects important for the improvement of how community and non-profit organizations work.Originality/Value – This study expands the knowledge on Lithuanian community and non-profit organization development and management.Research type – literature review, research paper.

  5. Managing Competency in Non-Profit Organization: Experience with a European University

    Directory of Open Access Journals (Sweden)

    Mostaq M. Hussain

    2014-12-01

    Full Text Available Competence Management (CM has been discussed in contemporary academic and practitioner literature as a managing tool of Core Competences. Most of the studies of CM deal with manufacturing sector and profit organizations. Very little is known about CM in services and almost nothing in not-for profit organization. No research report has yet been found in educational institutions. Although, CM is not only important in manufacturing and profit organizations but also important in non-profit, like educational institutions, in order to meet the required quality and competitiveness of 21st century's education. Thus, an attempt has been made in this research to study CM in the administration of one the top ranking University in a Nordic country. The result results reveal that competencies had been defined in individual, network and unit level, but lack of integration of a comprehensive CM framework unable the higher educational institution to achieve the benefits of core competence. Based on the empirical findings, some policy and research directions are given at the end of the research.

  6. Non-Profit Organizations in a Bureaucratic Environment

    OpenAIRE

    Grout, Paul; Schnedler, Wendelin

    2008-01-01

    How does the environment of an organization influence whether workers voluntarily provide effort? We study the power relationship between a non-profit unit (e.g. university department, NGO, health trust), where workers care about the result of their work, and a bu- reaucrat, who supplies some input to the non-profit unit, but has opportunity costs in doing so (e.g. Dean of faculty, corrupt representative, government agency). We find that marginal changes in the balance of power eventually hav...

  7. Spokespersons in media campaigns of non-profit organizations

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    Milovanović Dragana

    2014-01-01

    Full Text Available The subject of this research is how spokespersons can be used in campaigns of non-profit organizations, with a goal to increase their visibility and gain public support. Namely, many companies employ celebrities for their media campaigns as protagonists and promoters of brand values. With their appearance and engagement, celebrities transfer part of their image and credibility to the brand, which widens and enriches the field of associations which brands trigger in consumers' conscience. Non-profit organizations could get similar benefits out of these campaigns. In a society where there is a certain level of fascination with celebrities, i.e. celebrity culture, their influence can be used not only to attract attention to the goods, but also to ideas. The goal of the paper is to show how spokespersons can influence behavior and attitudes of the public by participating in media campaigns, and also the important aspects of choosing a spokesperson. The paper is supposed to be a starting point for practitioners,so they can design creative ideas based on this technique on the non-profit organizations market, especially in Serbia.

  8. Managing the effects of cultural diversity in HR in a non profit organization, Case organization: Moniheli

    OpenAIRE

    Irfan, Muhammad

    2014-01-01

    Non-profit organizations traditionally operate within limited resources. They cannot spend much of their resources to increase motivation. Especially when the bigger goal of the organization is to promote cultural diversity in society, it is very interesting to observe how a non-profit organization manages the cultural diversity that exists within its own human resources. This report is an attempt to identify the ways through which the case organization Moniheli, a non-profit network of diffe...

  9. Social media for non-profit organizations in Vietnam

    OpenAIRE

    Nguyen, Thy

    2016-01-01

    The thesis presents about social media in general and social media for non-profit organizations in Vietnam in particular. The writer wanted to explore the disadvantages that non-profits in Vietnam face when using social media and search for recommendations which helps them to use it more efficiently. In the theoretic part, core concepts related to social media were introduced, namely, definition of social media, its types, the popular platforms, situation of social media in Vietnam, pros...

  10. Grants Management Guidance for Non-Profit Organizations

    Science.gov (United States)

    This guidance is intended to provide non-profit grant recipients with information to ensure that their organizations remain in compliance with the Code of Federal Regulations (CFR), Office of Management (OMB) cost principles, and the terms and conditions.

  11. Win-Win-Win: Reflections from a Work-Integrated Learning Project in a Non-Profit Organization

    Directory of Open Access Journals (Sweden)

    Dale C MacKrell

    2016-05-01

    Full Text Available This paper reports on the educational aspects of an information systems work-integrated learning (WIL capstone project for an organization which operates to alleviate homelessness in the Australian non-profit sector. The methodology adopted for the study is Action Design Research (ADR which draws on action research and design research as a means for framing a project's progress. Reflective insights by the project stakeholders, namely, students, academics, and the non-profit client, reveal a curriculum at work through internal features of the organization; personal features of the participants and features of the external environment. Preliminary findings suggest that students in a WIL project for a non-profit are highly engaged, especially when they become aware of the project’s social value. As well, the improvement of professional skills and emotional intelligence by students is more likely in real-life practice settings than in other less authentic WIL activities, equipping graduates for the workforce with both strong disciplinary and generic skills. Win-win-win synergies through project collaboration represent worthwhile outcomes to education, industry and research.

  12. Person-Organization Commitment: Bonds of Internal Consumer in the Context of Non-profit Organizations.

    Science.gov (United States)

    Juaneda-Ayensa, Emma; Clavel San Emeterio, Mónica; González-Menorca, Carlos

    2017-01-01

    From an Organizational Behavior perspective, it is important to recognize the links generated between individuals and the organization that encourage a desire for permanence. After more than a half century of research, Organizational Commitment remains one of the open questions in the Psychology of Organizations. It is considered an essential factor for explaining individual behavior in the organization such as satisfaction, turnover intention, or loyalty. In this paper, we analyze different contributions regarding the nature of the bond between the individual and the organization. Taking into account the peculiarities of Non-profit Organizations, we present different interpretation for later validation, comparing results from the Confirmatory Factor Analysis of the four models obtained using exploratory factor analysis, both conducted on a sample of 235 members of Non-profit Organizations.

  13. Applying Marketing Concepts to Non-Profit/Educational Organizations: The Youth Professional’s Responsibilities in Program Marketing & Promotion

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    Keith G. Diem

    2008-12-01

    Full Text Available The degree of participation in community-based youth development programs is typically affected by both the recruitment and retention of participants. A review of literature over more than forty years revealed the value of marketing and promotion to the viability of a company, product, or organization and how it may contribute to company sales or an organization’s membership. This article is focused on the application of marketing concepts to a non-profit organization or educational program. Using a marketing approach to program development can result in improved program quality as well as increased enrollment. Utilizing marketing activities such as needs assessment will aide in ensuring the program remains current in meeting needs and interests of clientele, the community, and society. Promoting an accurate and relevant image is a key in making sure people realize the value of your program.

  14. STARTING DETERMINANTS OF STRATEGIC APPROACH TO MARKETING OF NON-PROFIT ORGANIZATIONS: THEORETICAL ELABORATION

    OpenAIRE

    Pavičić, Jurica

    2001-01-01

    Non-profit organizations have remarkably important role in contemporary societies since they participate in solutions of numerous problems which enable or prevent functioning of society in an optimal way. In this, systematic application of marketing influences more efficient activity of non-profit organizations in practice, and by this indirectly contributes to better solution of social problems. If qualitative or systematic application of marketing is observed from the aspect of forming and ...

  15. The role and importance of Non-Profit Organizations

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    Nicoleta Ciucescu

    2009-12-01

    Full Text Available In a complex and challenging background of the whole country, and the NGO sector also, the non-profit organizations are established with the aim of providing public services to communities where they operate, making them as an intermediary between citizens and authorities. In any democratic society these organizations are meant to serve different types of needs and interests of the community, from both a strategic perspective and ethics, that those which are not covered by other categories of institutions and organizations, mean time providing a framework for civic participation, where citizens may participate to the public life.

  16. Civil society: beyond non profit / Sociedad civil: más allá del non profit

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    Miguel de Haro Serrano

    2013-10-01

    Full Text Available For a numerous group of recognized and proved authority authors, the Civil Society is limited to the Non Profit organizations. Non Profit is the great limit, the rigid and static border. The limes on the Roman Empire were less overwhelming than the non profit of certain academics. Dura lex and unfair law that keeps aside from the civil society scope the entities on the social economy and the whole market around mercantile enterprises and businesses. Nevertheless, the new changes in the today’s society and the new concept of businesses oriented to the society without forsaking the quest for economic profit, poses a Civil Society beyond non profit.

  17. The Proposal of the Changes in the Taxation of Income of the Non-profit Organizations

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    Milena Otavová

    2014-01-01

    Full Text Available The paper is focused on the issue of the taxation of incomes of the non-governmental non-profit organizations, especially the civic associations in the conditions of the Czech Republic and in the selected countries of the European Union (Austria, Slovakia, Germany. The main emphasis is put on the comparison of the corporate income tax of the studied countries. Particularly the tax benefits that are provided to the non-profit organizations in the individual countries are compared here. This paper points to the current situation in the Czech Republic, where there is no clear legislation that would regulate the activities by the studied organizations. Changes in the taxation of the incomes of non-profit organizations are designed to eliminate absences with regard to the simplicity and clarity of the individual provisions, and also to prevent misuse of the benefits and to the speculative behavior of tax entities.

  18. The role of private non-profit healthcare organizations in NHS systems: Implications for the Portuguese hospital devolution program.

    Science.gov (United States)

    Almeida, Álvaro S

    2017-06-01

    The national health services (NHS) of England, Portugal, Finland and other single-payer universalist systems financed by general taxation, are based on the theoretical principle of an integrated public sector payer-provider. However, in practice one can find different forms of participation of non-public healthcare providers in those NHS, including private for profit providers, but also third sector non-profit organizations (NPO). This paper reviews the role of non-public non-profit healthcare organizations in NHS systems. By crossing a literature review on privatization of national health services with a literature review on the comparative performance of non-profit and for-profit healthcare organizations, this paper assesses the impact of contracting private non-profit healthcare organizations on the efficiency, quality and responsiveness of services, in public universal health care systems. The results of the review were then compared to the existing evidence on the Portuguese hospital devolution to NPO program. The evidence in this paper suggests that NHS health system reforms that transfer some public-sector hospitals to NPO should deliver improvements to the health system with minimal downside risks. The very limited existing evidence on the Portuguese hospital devolution program suggests it improved efficiency and access, without sacrificing quality. Copyright © 2017 Elsevier B.V. All rights reserved.

  19. Facebook Satisfaction and Its Impacts on Fundraising: A Case Study at a Portuguese Non-Profit Organization

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    Raul M. S. Laureano

    2018-01-01

    Full Text Available Non-profit organizations have invested in the development of content for their Facebook pages, believing be an efficient and effective means to publicize its mission and raising resources, whether monetary or human. The purpose of this study is to assess the satisfaction of the participants with the Facebook page, and how that satisfaction influences the dissemination of the organization through the word-of-mouth and the donations practices. In this context, a questionnaire was administered to 204 participants that were aware of the Portuguese non-profit organization “Leigos para o Desenvolvimento” (People for Development. The results show that the participants are satisfied with Facebook page of the organization, and that there is influence of satisfaction on the word-of-mouth and on the frequency and amount of donations. However, satisfaction with the Facebook, itself, does not appear crucial to the realization of donations, either in the present or in future as intended. The study focuses only on one organization and includes a sample that may not represent all the population extracts and so inhibit the generalization of the findings to other populations. The paper includes implications for the development of an effective use of the Facebook as a digital marketing tool that can contribute to the sustainability of non-profit organizations. The study confirms the importance of the Facebook as a digital marketing tool that can contribute to the sustainability of non-profit organizations.

  20. Financial controlling in non-profit organizations. The case of Slovak Republic

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    Gabriela Vaceková

    2013-06-01

    Full Text Available The aim of financial controlling is to secure liquidity and financial stability of an organization. It is very important especially for NPOs. They are not founded primarily for the purpose of making profit, so their financial policy gives priority to continuously provide liquidity. The paper presents partial results of a pilot primary research of utilization of financial controlling tools in governmental and nongovernmental non-profit organizations in the conditions of Slovak Republic. Primary data were obtained by the sociological method of a structured questionnaire. The analysis was carried out by adequate mathematical and statistical methods for processing qualitative data and ordinal variables. The presented paper provides a new insight into the studied problem while generating a primary information basis for further scientific study and research work in this field.

  1. The Features of Forming and Using the Finansial and Material Resources of Socially Oriented Non-Profit Organizations of Volgograd Region

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    Oleynik Olga Stepanovna

    2014-12-01

    Full Text Available The article deals with the problem of interaction of regional authorities and the institute of socially oriented non-profit organizations that carry out the activity aimed at solving social problems, the development of civil society in Russia. The forms and activities of socially oriented non-profit organizations are systematically presented. The authors reveal the directions and tools for supporting the activities of socially oriented non-profit organizations by public authorities and local self-government bodies. The authors aimed at fixing the peculiarities of organization and conduct of statistical observation over the activity of socially-oriented organizations in Volgograd region. The organizational events were arranged. They were necessary for the conduct of qualitative statistical analysis of the activity of socially oriented organizations. For the first time the official data on the activity of socially oriented non-profit organizations in Volgograd region, including the information on formation and use of money and other property, was received as a result of the statistical observation. The authors focus on the analysis of the sources of money and other property, reveal the composition of income in non-profit organizations of various organizational and legal forms. The forms of work in socially oriented non-profit organizations of Volgograd region and its results as of 2013 are thoroughly studied. The conducted statistical analysis showed that the significant public sector has been established in the region. It provides the necessary public social services, financial or social assistance to the most vulnerable members of society.

  2. Evaluating Outsourcing Information Technology and Assurance Expertise by Small Non-Profit Organizations

    Science.gov (United States)

    Guinn, Fillmore

    2013-01-01

    Small non-profit organizations outsource at least one information technology or information assurance process. Outsourcing information technology and information assurance processes has increased every year. The study was to determine the key reasons behind the choice to outsource information technology and information assurance processes. Using…

  3. Accountability, efficiency, and the "bottom line" in non-profit organizations.

    Science.gov (United States)

    Cutt, J

    1982-01-01

    Financial reporting by non-profit organizations deals only with accountability for propriety and regularity, and ignores output measurement. The development of output measures of a physical or index nature offers a means of relating dollar costs to output in the form of cost-efficiency or cost-effectiveness measures, but does not provide any measure of the absolute value or worthwhileness of such programs. This fundamental absolute value question should be asked of all non-profit programs and documented to the greatest possible extent in budgetary submissions, and subsequent control and audit. In public sector non-profit programs, the posing of this question requires information on consumer demand other than in aggregative and imprecise form through the political process, and much improved information on the cost side. Eliciting demand information is feasible in the case of public programs with separable benefits by the use of a variety of pricing techniques, direct or imputed, whether or not the service in question is ultimately financed on a user-pay basis. The problem of eliciting demand is more difficult in the case of public goods, but improved demand information can be obtained, ideally by an approach such as the use of a Clarke tax. The argument can be extended to encompass questions of income distribution, stabilization, regulation and tax policy. Recent developments in program evaluation in the federal government are important, but remain deficient in failing to address the question of absolute value.

  4. The Application of the Sfas No.45 on Financial Reporting in the Non-profit Organization Nurul Huda Mosque Kawangkoan

    OpenAIRE

    Walandouw, Stanley Kho; Mangkona, Sri Wardana Saleh

    2015-01-01

    Organization are founded by the public due to the similarity of interests, both in the realization of human nature as well as to meet their needs. Based on the objectives, the organization can be divided into non-profit organizations and commercial organizations. There is a fundamental difference between nonprofit organizations and commercial organizations, the IAI makes SFAS No.45 which regulates the financial statements of non-profit organizations. The purpose of this study is to see whethe...

  5. Multiobjective Optimization Model for Pricing and Seat Allocation Problem in Non Profit Performing Arts Organization

    DEFF Research Database (Denmark)

    Baldin, Andrea; Bille, Trine; Ellero, Andrea

    The implementation of Revenue Management (RM) techniques in non profit performing arts organizations presents new challenges compared to other sectors, such as transportion or hospitality industries, in which these techniques are more consolidated. Indeed, performing arts organizations are charac......The implementation of Revenue Management (RM) techniques in non profit performing arts organizations presents new challenges compared to other sectors, such as transportion or hospitality industries, in which these techniques are more consolidated. Indeed, performing arts organizations...... are characterized by a multi-objective function that is not solely limited to revenue. On the one hand, theatres aim to increase revenue from box office as a consequence of the systematic reduction of public funds; on the other hand they pursue the objective to increase its attendance. A common practice by theatres...

  6. Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2015-01-01

    Full Text Available The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided to non-profit organizations in different countries. This paper points to the current situation in the Czech Republic where despite the changes that have occurred in connection with the new Civil Code, there is still missing clear legislation that would regulate the activities of the monitored organizations. Changes in the taxation of income of non-profit organizations are designed with regard to the elimination of deficiencies in order to prevent the abuse of the benefits and the speculative behavior of tax entities.

  7. Mapping the Profit Motive: The Distinct Geography and Demography of For-Profit Charter Schools

    Science.gov (United States)

    Robertson, W. Brett

    2015-01-01

    For-profit charter schools represent a controversial new market-based education reform (Garcia, Barber, & Molnar, 2009; Conn, 2002). This essay explores how schools operated by for-profit corporations differ from those operated by non-profit organizations. Specifically, do for-profit charter schools locate in demographically distinct areas and…

  8. Legal environment of non-profit organizations in Iceland Réttarumhverfi félagasamtaka á Íslandi

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    Hrafn Bragason

    2011-12-01

    Full Text Available Despite a high number of non-profit organizations and their important social function a comprehensive legislation on their activities does not exist in Iceland, as is the case for most other operating entities. In the article existing rules on non-profit activities in Iceland are analyzed. In addition, the entity, non-profit organizations, is defined, and rules on their establishment, member participation, organization, accountability and obligations are described. The analysis will also focus on current regulation on fundraising, business activities, taxation and income from the government. A comparison of non-profit organizations and foundations is performed.Þrátt fyrir fjölda félagasamtaka og þýðingarmikið samfélagslegt hlutverk þeirra eru ekki í gildi heildarlög á Íslandi um starfsemi þeirra eins og um flest önnur félagaform. Í greininni er fjallað um þær reglur sem þó gilda um starfsemi félagasamtaka eða almennra félaga eins og þau eru nefnd í félagarétti. Auk skilgreiningar á félagaforminu er þeim reglum lýst sem gilda um stofnun þeirra, félagsaðild, skipulag, ábyrgð og skuldbindingar. Einnig er rætt um þá reglu um gjörð sem gildir um tekjuöflun félagasamtaka, atvinnustarfsemi, skattlagningu og fjárveitingar frá hinu opinbera. Gerður er samanburður á félagasamtökum og sjálfseignarstofnunum sem starfa á sambærilegum vettvangi.

  9. Using creative problem solving (CPS) to improve leadership in a non-profit organization

    OpenAIRE

    Sousa, Fernando; Castelão, Paula; Monteiro, Ileana Pardal; Pellissier, René

    2013-01-01

    The purpose of this study was to evaluate the effectiveness of the Creative Problem Solving (CPS) method in improving the leadership process in a non-profit organization. The research was designed around an intervention and structured in three stages (pre-consult, intervention and follow-up), with a team designated by management, in order to bring leadership cohesion to both departments of the organization and also between the board and executive management. The results, expressed in the task...

  10. Digital marketing plan for a non-profit organization. Case: Nordic ASEAN Business Forum Ry

    OpenAIRE

    Ngo, Chi

    2017-01-01

    The Internet is changing people’s lives as well as the way organizations operate. In fact, digitalization and digital marketing are considered essential in organization’s operations. In this context, the capability to facilitate and master digital marketing becomes a key asset of an organization to stay competitive. This project-based thesis was commissioned by Nordic ASEAN Business Forum (NABF), a non-profit organization based in Helsinki, Finland. The need for the thesis comes from the ...

  11. Exploring Reasons for the Resistance to Sustainable Management within Non-Profit Organizations

    Directory of Open Access Journals (Sweden)

    Claus-Heinrich Daub

    2014-05-01

    Full Text Available The numerous empirical and conceptual studies that have been conducted over recent years concerning the social responsibility of enterprises and their contributions towards sustainable development have given very little consideration to non-profit organizations (NPOs. This is surprising, because NPOs are confronted with very similar challenges to profit-orientated enterprises regarding their evolution into sustainable organizations. This paper is a preliminary conceptual study and explores the question of why the corporate social responsibility, or corporate sustainability, of NPOs has to date been both neglected by research establishments and also extensively ignored by the NPOs during their day-to-day practical management. The example of church and pastoral institutions in Germany is used to demonstrate the extent to which they take account of ecological and social aspects in their management systems and processes and, thus, implement sustainable management within their day-to-day practice. The paper concludes with some proposals for further empirical and conceptual research projects, which are designed to analyze developments within NPOs with relation to the integration of sustainability into their management systems and processes.

  12. Generation and distribution of wealth in Blumenau non-profit social service

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    Loriberto Starosky Filho

    2013-08-01

    Full Text Available Non-profit organizations exist all over the world and they have an important role to the economy. These are not aimed at profits and they appeared to develop initiatives of social aspects. The main goal of this research is to check how the wealth is generated and distributed by the non-profits that are enrolled in the Welfare Assistance Council in Blumenau city. This data was gotten through a qualitative, descriptive and documentary research based on analysis of published financial statements of a sample consisting of  nineteen non-profit Welfare Assistance Organizations. The results showed that: a To maintain their activities most  institutions  rely on resources coming from social grants, partnerships and donations; b The added value distributed represents more than fifty percent of the total proceeds in a large number  of institutions; c in most organizations the biggest share of the wealth distribution was used to the workers payment; d a low percentage of  the wealth is to lenders and government. As a general rule, most organizations presented a very low rate of retentions for themselves because they do not seek profits. Their goals are related to social services activities.

  13. Analysis of Funding Sources and Methods of Non-profit Organization%非营利组织筹资渠道与方式探析

    Institute of Scientific and Technical Information of China (English)

    戚舟波

    2011-01-01

    Various non-profit organizations have become the important form of social organization. Expanding financing channels, flexibly using various means of financing, and improving their fund-raising capacity is the problem to be solved for non-profit organization. This paper summarizes and analyzes the status and problems of financing of non-profit organization, and proposed countermeasures to expand financing channels and methods for non-profit organizations.%各类非营利组织已成为重要的社会组织形式,拓展筹资渠道,灵活运用各种筹资方式,提高自身筹资能力,是目前大多数非营利组织急待解决的问题.本文在分析总结非营利组织筹资现状和问题的基础上,提出拓展非营利组织筹资渠道与方式的对策措施.

  14. 76 FR 32377 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

    Science.gov (United States)

    2011-06-06

    ... --a Federal E-Government Web site that allows the public to find, review, and submit comments on... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... CFDA 84.938, [[Page 32378

  15. Segmenting health maintenance organizations to study productivity and profitability.

    Science.gov (United States)

    Sobol, M G

    2000-01-01

    As the decade ended, health maintenance organizations (HMOs) were increasing in popularity as a means of health care delivery. These groups take many forms, so it is important for the analyst to see if the efficiency and financial results for these different forms vary. The four major forms are profit vs. not-for-profit, chain vs. non-chain, group/staff vs. individual practice association (IPA), and federally qualified vs. non-federally qualified. Using a nationwide database of all the HMOs in the United States, the article compares liquidity rates, leverage ratios, profitability ratios, marketing, and per member ratios across the four groups using paired t tests. The two classifications that showed the most differences were group/staff vs. IPA and federally qualified vs. non-federally qualified. IPAs have a better liquidity position and lower leverage ratios than group/staff but their administrative costs are higher and the time to receive payments and to pay debts is higher. Non-federally qualified have somewhat higher liquidity ratios and higher profitability ratios. These significant differences in financial outcomes indicate that studies of HMOs should segment different major forms of organizations and study them separately before trying to show the effects of different policies on HMO efficiency and effectiveness.

  16. Factor analysis of financial and operational performance measures of non-profit hospitals.

    Science.gov (United States)

    Das, Dhiman

    2009-01-01

    To understand the important dimensions of the financial and operational performance of non-profit hospitals. Secondary data for non-profit US hospitals between 1996 and 2004. I use iterative principal factor analysis of hospitals' financial and operational ratios for each year of the study. For factor interpretation, I use oblique rotation. Financial ratios were created using cost report data from HCRIS 2552-96 available from the Centers for Medicaid & Medicare Services (CMS). I identify five factors--capital structure, profitability, activity, liquidity, and an operational factor--that explain most of the variation in the performance of non-profit hospitals. I also find that capital structure is more important than profitability in determining the performance of these hospitals. The importance of capital structure highlights a significant shift in the organization of the non-profit hospitals' finances.

  17. Polish and Silesian Non-Profit Organizations Liquidity Strategies

    Directory of Open Access Journals (Sweden)

    Grzegorz Michalski

    2011-12-01

    Full Text Available The kind of realized mission inflows the sensitivity to risk. Among other factors, the risk results from decision about liquid assets investment level and liquid assets financing. The higher the risk exposure, the higher the level of liquid assets. If the specific risk exposure is smaller, the more aggressive could be the net liquid assets strategy. The organization choosing between various solutions in liquid assets needs to decide what level of risk is acceptable for her owners (or donors and / or capital suppliers. The paper shows how, in authors opinion, decisions, about liquid assets management strategy inflow the risk of the organizations and its economicalresults during realization of main mission. Comparison of theoretical model with empirical data for over 450 Silesian nonprofit organization results suggests that nonprofit organization managing teams choose more risky aggressive liquid assets solutions than for-profit firms.

  18. 75 FR 44814 - Audits of States, Local Governments, and Non-Profit Organizations; Circular A-133 Compliance...

    Science.gov (United States)

    2010-07-29

    ..., Washington, DC 20503. Comments may also be sent to via http://www.regulations.gov --a Federal E-Government... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... CFDA 93.794 program is no longer active (i.e., no funds are being spent by recipients), and it has been...

  19. 78 FR 41424 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

    Science.gov (United States)

    2013-07-10

    ... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... Management and Budget. ACTION: Notice of availability of the 2013 OMB Circular A-133 Compliance Supplement...--National Science and Mathematics Access to Retain Talent (SMART) Grants (SMART Grants) CFDA 84.390...

  20. State directed hybridity? : the relationship between non-profit housing organizations and the state in three national contexts

    NARCIS (Netherlands)

    Mullins, David; Milligan, Vivienne; Nieboer, N.E.T.

    2017-01-01

    This paper presents results from the first international comparative study of non-profit housing organizations in Australia, England and the Netherlands to engage with panels of organizational leaders. The study uses a ‘modified Delphi method’ with Likert-type scaled surveys, followed by in-depth

  1. Education for Profit, Education for Freedom

    Science.gov (United States)

    Nussbaum, Martha C.

    2009-01-01

    Education is often discussed in low-level utilitarian terms: how can educators produce technically trained people who can hold onto "their" share of the global market? With the rush to profitability, values precious for the future of democracy are in danger of getting lost. The profit motive suggests to most concerned politicians that science and…

  2. Facebook satisfaction and its impacts on fundraising: a case study at a Portuguese non-profit organization

    OpenAIRE

    Laureano, R. M. S.; Fernandes, A. L.; Hassamo, S.; Alturas, B.

    2018-01-01

    Non-profit organizations have invested in the development of content for their Facebook pages, believing be an efficient and effective means to publicize its mission and raising resources, whether monetary or human. The purpose of this study is to assess the satisfaction of the participants with the Facebook page, and how that satisfaction influences the dissemination of the organization through the word-of-mouth and the donations practices. In this context, a questionnaire was administered t...

  3. Mobbing in a Non-Profit Organisation

    Directory of Open Access Journals (Sweden)

    Kovacic Andrej

    2017-05-01

    Full Text Available Purpose: The aim of this paper is to analyse mobbing in a large, non-profit, state-owned organization in order to find out to what extent mobbing is present and in what way it takes place. In addition, the purpose of the research is to analyse whether the extent of mobbing is connected to employee’s age, gender and position.

  4. Contested spacing: International non-profit organizations and the mobility of asylum seekers

    DEFF Research Database (Denmark)

    Albu, Oana Brindusa

    The importance of examining space from an organizational standpoint is timely, not the least because the use of this concept has critical and often unintended social, and political effects (Mengis, Nicolini & Gorli, 2016). The global refugee crisis following the post-2015 Syrian conflict is perhaps...... one indicative situation of the highly contested ways in which international non-profit organizations (INGOs) create spaces for their organizational activities (e.g., build informal settlements to provide emergency aid), and thus affect how individuals (e.g., asylum seekers) get re-settled, confined...... to, or even restricted from living in such spaces. These matters are relevant since in the contexts where both the opportunities to move freely and being at peace are challenged, space is not only a neutral structure in which such contested organizing takes place (Mengis et al., 2016). Rather...

  5. Sustainability Perceptions in Romanian Non-Profit Organizations: An Exploratory Study Using Success Factor Analysis

    Directory of Open Access Journals (Sweden)

    Sebastian Ion Ceptureanu

    2018-01-01

    Full Text Available This paper analyses sustainability perceptions in Romanian non-profits by investigating 81 non-profits managers and board members. Using a multidimensional sustainability measurement framework, Success Factor Analysis, as a conceptual model, we measured perceptions on 5 critical sustainability factors: People, Business Model, Operations, Strategy and Culture and concluded that there are significant differences in the perceptions of sustainability depending on respondents’ previous failure experiences. While those which previously experienced failure adopt a long-term approach based on marketization, clear accountability standards and rely on strategy, while the others prefer a short-term approach, focused more on non-profits operations and focus on human resources.

  6. 20 CFR 435.26 - Non-Federal audits.

    Science.gov (United States)

    2010-04-01

    ... AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit organizations...

  7. Mitigating concerns and maximizing returns: social media strategies for injury prevention non-profits.

    Science.gov (United States)

    McMillan-Cottom, Tressie

    2014-08-01

    Injury prevention programs can use social media to disseminate information and recruit participants. Non-profit organizations have also used social media for fundraising and donor relationship management. Non-profit organizations (NPOs) with injury prevention missions often serve vulnerable populations. Social media platforms have varied levels of access and control of shared content. This variability can present privacy and outreach challenges that are of particular concern for injury prevention NPOs. This case report of social media workshops for injury prevention NPOs presents concerns and strategies for successfully implementing social media campaigns.

  8. Mitigating Concerns and Maximizing Returns: Social Media Strategies for Injury Prevention Non-profits

    Directory of Open Access Journals (Sweden)

    Tressie McMillan-Cottom

    2014-08-01

    Full Text Available Injury prevention programs can use social media to disseminate information and recruit participants. Non-profit organizations have also used social media for fundraising and donor relationship management. Non-profit organizations (NPOs with injury prevention missions often serve vulnerable populations. Social media platforms have varied levels of access and control of shared content. This variability can present privacy and outreach challenges that are of particular concern for injury prevention NPOs. This case report of social media workshops for injury prevention NPOs presents concerns and strategies for successfully implementing social media campaigns.

  9. 22 CFR 518.26 - Non-Federal audits.

    Science.gov (United States)

    2010-04-01

    ... AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 518.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit organizations (including hospitals) shall...

  10. 34 CFR 74.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit organizations (including hospitals) shall be subject to...

  11. Organizational resilience: Sustained institutional effectiveness among smaller, private, non-profit US higher education institutions experiencing organizational decline.

    Science.gov (United States)

    Moran, Kenneth A

    2016-06-04

    Recent changes in the United States (US) economy have radically disrupted revenue generation among many institutions within higher education within the US. Chief among these disruptions has been fallout associated with the financial crisis of 2008-2009, which triggered a change in the US higher education environment from a period of relative munificence to a prolonged period of scarcity. The hardest hit by this disruption have been smaller, less wealthy institutions which tend to lack the necessary reserves to financially weather the economic storm. Interestingly, a review of institutional effectiveness among these institutions revealed that while many are struggling, some institutions have found ways to not only successfully cope with the impact of declining revenue, but have been able to capitalize on the disruption and thrive. Organizational response is an important factor in successfully coping with conditions of organizational decline. The study examined the impacts of organizational response on institutional effectiveness among higher education institutions experiencing organizational decline. The study's research question asked why some US higher educational institutions are more resilient at coping with organizational decline than other institutions operating within the same segment of the higher education sector. More specifically, what role does organizational resilience have in helping smaller, private non-profit institutions cope and remain effective during organizational decline? A total of 141 US smaller, private non-profit higher educational institutions participated in the study; specifically, the study included responses from participant institutions' key administrators. 60-item survey evaluated administrator responses corresponding to organizational response and institutional effectiveness. Factor analysis was used to specify the underlying structures of rigidity response, resilience response, and institutional effectiveness. Multiple regression

  12. THE MARKETING MENTALITY WITHIN THE ORGANIZATION - A COMPARATIVE STUDY BETWEEN COMPANIES AND NON-PROFIT ORGANIZATIONS IN ROMANIA

    Directory of Open Access Journals (Sweden)

    Pop Nicolae Al.

    2015-07-01

    Full Text Available In contemporary Marketing theory and practice, debates regarding the role and place of the homonymous activity within the company are frequent. The development of a marketing mentality, as specialists state, allows the implementation of a marketing vision in all the organization’s departments, regardless of the activities performed. The economic theory enunciates all the more the existence of a marketing doctrine urged to ensure the methodological frame of the organization regarding market and consumer orientation. Based upon two selective exploratory market research performed among the major distributors of electro-technical materials and electro-technical solutions integrators, respectively among some public faculties’ management the authors want to examine the existence and the decision makers’ responsiveness regarding the implementation of a marketing mentality in one’s organization. The conclusions concern both business environment and academic non-profit organizations’ activity. The connection between the marketing mentality as an essential premise for the development of the entrepreneurial university concept is also emphasized.

  13. Organizational communication on Twitter: Differences between non-profit and for-profit organizations in the context of climate change

    NARCIS (Netherlands)

    Holmberg, K.; Hellsten, I.; Schmidt, C.M.

    2016-01-01

    Twitter as a socio-technical platform provides organizations with new ways to reach their stakeholders. In this paper, we compare the use of Twitter specific affordances – such as hashtags, mentions of usernames and sharing of URLs along the tweets in a sample of 1520 tweets sent by 16 profit

  14. An analysis of the value of marketing to non-profit organizations: the case of child safety.

    Science.gov (United States)

    Razis, V; Razis, N

    1993-01-01

    This paper considers a broad spectrum of literature concerning the limitations and value of applying marketing management principles from the private sector to public or non-profit organizations. The Child Accident Prevention Foundation of Southern Africa is used as a principle case-study. The authors conclude that there is much to be gained from applying a more systematic approach, providing one adapts business strategies to more complex social environments and objectives. Since both marketing and social issues share the challenge of 'sensitivity serving and satisfying human needs,' (Kotler, 1983 p 272) there are also some instances where business can learn from the experience of social organizations in attempts to influence human behavior.

  15. Non-profit Drug Research and Development at a Crossroads.

    Science.gov (United States)

    Jarosławski, Szymon; Toumi, Mondher; Auquier, Pascal; Dussart, Claude

    2018-02-07

    In wealthy nations, non-profit drug R&D has been proposed to reduce the prices of medicines. We sought to review the ethical and economic issues concerning non-profit drug R&D companies, and the possible impact that their pricing strategy may have on the innovation efforts from for-profit companies targeting the same segment of the pharmaceutical market. There are two possible approaches to pricing drugs developed by non-profit R&D programs: pricing that maximises profits and "affordable" pricing that reflects the cost of manufacturing and distribution, plus a margin that ensures sustainability of the drug supply. Overall, the non-profits face ethical challenges - due to the lack of resources, they are unable to independently commercialize their products on a large scale; however, the antitrust law does not permit them to impose prices on potential licensees. Also, reduced prices for the innovative products may result in drying the for-profit R&D in the area.

  16. Identifying Competences and Their Sources in a Not-for-Profit Organization

    DEFF Research Database (Denmark)

    Vega, Diego; Sanchez, Ron

    2017-01-01

    Effective competence-based management (CBM) requires in the first instance an ability to identify an organization’s competences and the sources of those competences. Identifying competences can be especially challenging in the context of not-for-profit organizations, which have often been...... characterized as being “different” from for-profit organizations. In this paper we argue that not-for-profit organizations have fundamentally the same systemic requirements for survival and success as for-profit organizations – and therefore that not-for-profits ought to be amenable to competence identification...... and analysis through use of CBM concepts and theory in essentially the same way as for-profit organizations. We support this basic proposition through a case study of competence identification and analysis in a humanitarian relief organization (HRO), an increasingly important kind of not-for-profit...

  17. 34 CFR Appendix B to Subpart L of... - Ratio Methodology for Private Non-Profit Institutions

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Ratio Methodology for Private Non-Profit Institutions B Appendix B to Subpart L of Part 668 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS...

  18. Applying the prudence principle in non-profit organizations and financial institutions

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2011-01-01

    Full Text Available The paper describes in detail the accounting principle of prudence in non-profit organizations and financial institutions. It defines its application in such organizations and based on comparison it evaluates the practical use of the prudence principle and its reflection in the accounting books. The main focus is on differences in applying the prudence principle that result from differences in the purpose activities and methods of asset management in these organizations. The practical application of the prudence principle in accounting consists mainly in the creation and use of provisions and impairments. These methods are defined by the Implementing Regulation to the Accounting Act No. 563/1991. The paper also provides tables where the creation and use of impairments and provisions in the above-mentioned organizations is compared with how business companies proceed in creating impairments and provisions. The key legislation standardizing accounting in the Czech Republic is the Accounting Act No. 563/1991, as amended, which stipulates the general accounting principles, the so-called accounting philosophy. The accounting is built around the general accounting principles, which are perceived as the pillars of accounting. Even though they are not stipulated in any particular law, they are legally enforceable and their ignorance can be sanctioned. The general accounting principles represent a set of rules to be observed in keeping the accounting books, preparing the accounting reports and submitting the accounting reports to users. The keystone accounting principle is the principle of true and fair refl ection of facts the essential goal of which is to report in the fi nancial statement actual assets and the fi nancial position of the accounting unit with an essential focus on reporting events that occurred during the accounting period with respect to their content.

  19. Application of relationship marketing in non-profit organisations ...

    African Journals Online (AJOL)

    Application of relationship marketing in non-profit organisations involved in the provision of sport and recreational services. ... A variety of factors have over time contributed to a need for marketing in non-profit ... AJOL African Journals Online.

  20. 15 CFR 14.26 - Non-Federal audits.

    Science.gov (United States)

    2010-01-01

    ... FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit...

  1. 40 CFR 30.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 30.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit...

  2. 38 CFR 49.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 49.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non-profit...

  3. The Capacity Development of Non-Profit Organizations in the Growth Stage (An Action Research Based on the SSM

    Directory of Open Access Journals (Sweden)

    Harry Nenobais

    2017-06-01

    Full Text Available This research aims in analyzing the capacity development of non-profit organizations in the growth stage through six internal components and four external components at Papuan Pesat Foundation. The approach used in the research is the action research based on the soft systems methodology that consists of two activities that had been done simultaneously, which are the research interest and the problem solving interest (McKay and Marshall, 2001. It fulfills criteria that are systematically desirable and culturally feasible (Flood an Jackson, 1991. Whilst the theory used is according to Brothers and Sherman (2012 that states that there are six internal components that should be strengthened in the growth stage, which are the leadership, the organization’s culture, the role of the board, programs’ extension, the management and infrastructure, the financial sustainable.  Afterwards, according to De Vita, et. al. (2001 there are four organization’s external components that should be maintained, which are the social demographic, the economy/market, the politic and values, and the norms. The result of this research shows the research interest, that the organization needs to be equipped with the transformational leadership, the simple structure design, and the improvement of the role of the board. For the problem solving interest, it needs the working programs’ extension through the correct formulation process, the human resources management, the organization’s financial sustainability. Then the external components which need to be formed are the collaboration among the non-profit organizations, the local government, the private sectors, business activities, politic participations and the public relation.

  4. A Strategic Analysis of Investment Opportunities within British Columbia's Private Healthcare Sector for a Non-Profit Genomics Research Organization

    OpenAIRE

    Barclay, John W.

    2010-01-01

    Advances in the genome sciences are leading to the development of new healthcare innovations relevant to the principles of personalized medicine. Genome BC, a non-profit research organization, invests in projects that will help facilitate the integration of these innovations into the delivery of healthcare. This analysis assesses the strategic positioning of private healthcare firms in BC to be early users of such innovations. The analysis assesses the suitability of investment from Genome BC...

  5. Non-profits discover the benefits of using software through the Internet.

    Science.gov (United States)

    2001-04-01

    Many non-profits are looking at ways that they can leverage the Internet to assist in fund raising. Some organizations are using the Internet as a form of e-commerce to accept online gifts, while others are using the immediacy of the Internet for online auctions.

  6. The Development Trend of the Non-governmental Higher Education in China

    Directory of Open Access Journals (Sweden)

    Zhang Dewen

    2013-12-01

    Full Text Available In more than 30 years after China’s reform and opening to the outside world the non-governmental higher education has developed dramatically and enjoyed more and more favorable conditions, making great contributions to the popularization of higher education in China. According to the definition that “The non-governmental higher education is a major growth point for development of educational career and an important driving force in promoting educational reform”, quoting from The planning outline on the national medium and long-term educational reform and development (The Planning Outline for short issued in 2010 by China’s State Council, China has launched policies of greatly supporting the non-governmental higher education and designed the reform goals of the government as the main body of education, with the active participation of the whole society, and the mutual development of the governmental and non-governmental higher education. Soon afterwards, the nation has started the move of the non-governmental educational system, and positively explored the management of classification of profit and non-profit non-governmental educational institutions. Thus, the development of the Chinese non-governmental institutions of higher learning has been greatly influenced because of the policies and relevant practices. With the opening of the 18th national congress and the political direction mentioned in the report as “encouraging and guiding social organizations to initiate education”, the pace of development of the non-governmental institutions of higher learning will be accelerated and some new development trends will become clearer.

  7. CSRQ Center Report on Education Service Providers: Educator's Summary

    Science.gov (United States)

    Center for Data-Driven Reform in Education (NJ3), 2008

    2008-01-01

    Education service providers (ESPs), or education management organizations, are for-profit or non-profit organizations that contract with new or existing public, charter, or private schools to help them implement comprehensive reforms. Which of these ESPs have evidence that they help children in elementary and secondary school of positive effects…

  8. Does outsourcing affect hospital profitability?

    Science.gov (United States)

    Danvers, Kreag; Nikolov, Pavel

    2010-01-01

    Organizations outsource non-core service functions to achieve cost reductions and strategic benefits, both of which can impact profitability performance. This article examines relations between managerial outsourcing decisions and profitability for a multi-state sample of non-profit hospitals, across 16 states and four regions of the United States. Overall regression results indicate that outsourcing does not necessarily improve hospital profitability. In addition, we identify no profitability impact from outsourcing for urban hospitals, but somewhat positive effects for teaching hospitals. Our regional analysis suggests that hospitals located in the Midwest maintain positive profitability effects with outsourcing, but those located in the South realize negative effects. These findings have implications for cost reduction efforts and the financial viability of non-profit hospitals.

  9. Factors Related to the Adoption of IT Emerging Technologies by Research and Non-Research Based Higher Education Institutions

    Science.gov (United States)

    Then, Keri Ann; Amaria, Pesi

    2013-01-01

    This study examined the adoption of information technology (IT) emerging technology by higher education institutions with a focus on non-research and research based institutions categorized by Carnegie Mellon classifications that are members of EDUCAUSE, a higher education non-profit organization, whose mission is the use of IT in higher…

  10. Non-Profit Ecological Organizations in the Function of the Realization of the Right to Freedom of Association and the Development of Civil Environmental Liability in Kazakhstan

    Science.gov (United States)

    Aitimov, Bolat Zh.; Dussipov, Erkin Sh.; Altynbekkyzy, Alua; Ashimova, Dinara I.; Nurbek, Dana T.; Urazymbetov, Talgat E.

    2016-01-01

    Environmental issues have become a central issue, which is considered not only at the state level, but also in the international arena. At the moment the main initiators of drawing attention to the environment are the environmental non-profit organizations. In developed countries, these organizations provide full support to the government and…

  11. Do Emotional Appeal and Media-context Influence the Effectiveness of TV Commercials for Profit and Non-profit Brands?

    OpenAIRE

    Roozen, Irene; Claeys, Christel

    2009-01-01

    This study investigates the impact of emotions, both ad- and context-evoked, on the effectiveness of commercials for non-profit vs. profit brands. Effectiveness is made operational by rational measures, recall and recognition, and by emotional measures, ad likeability and brand attitude. Four different experimental groups were exposed to a sequence of warm and sad commercials for non-profit and profit brands, embedded either in a warm film fragment or a sad one. The results indicate that, ove...

  12. A social work study on quality on quality of physical education programs in primary schools: A case study of governmental and non-for-profit schools in city of Esfahan, Iran

    Directory of Open Access Journals (Sweden)

    Allahyar Arabmomeni

    2013-03-01

    Full Text Available Physical education is one of the most important parts of schoolchildren studies and it could influence of social and academic performance of children, significantly. This paper studies physical education among schoolchildren who attend elementary schools in city of Esfahan, Iran over for the educational calendar of 2010-2011. The study selects 52 schools as sample, 18 non-for-profit and 34 governmental schools and half of them belong to female students. The results of this study indicate that physical education has a somewhat better quality in non-for-profit educational system compared with governmental ones although this difference is not statistically significance (P<0.05. In our survey, ten percent of time, physical education was performed poorly, twenty five percent was in average condition, forty eight percent was in good condition and seventeen percent was in excellent condition.

  13. 7 CFR 3019.26 - Non-Federal audits.

    Science.gov (United States)

    2010-01-01

    ... higher education or other non-profit organizations (including hospitals) shall be subject to the audit... governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996...-Profit Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB...

  14. 29 CFR 95.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... higher education or other non-profit organizations (including hospitals) shall be subject to the audit... governments shall be subject to the audit requirements contained in the Single Audit Act Amendments of 1996...-Profit Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB...

  15. Healthcare public key infrastructure (HPKI) and non-profit organization (NPO): essentials for healthcare data exchange.

    Science.gov (United States)

    Takeda, Hiroshi; Matsumura, Yasushi; Nakagawa, Katsuhiko; Teratani, Tadamasa; Qiyan, Zhang; Kusuoka, Hideo; Matsuoka, Masami

    2004-01-01

    To share healthcare information and to promote cooperation among healthcare providers and customers (patients) under computerized network environment, a non-profit organization (NPO), named as OCHIS, was established at Osaka, Japan in 2003. Since security and confidentiality issues on the Internet have been major concerns in the OCHIS, the system has been based on healthcare public key infrastructure (HPKI), and found that there remained problems to be solved technically and operationally. An experimental study was conducted to elucidate the central and the local function in terms of a registration authority and a time stamp authority by contracting with the Ministry of Economics and Trading Industries in 2003. This paper describes the experimental design with NPO and the results of the study concerning message security and HPKI. The developed system has been operated practically in Osaka urban area.

  16. Social Reproduction in Non-Formal Adult Education: The Case of Rural Mozambique

    Science.gov (United States)

    Straubhaar, Rolf

    2014-01-01

    Using fieldnotes from the non-formal adult education classes run by a non-profit international education with ground operations in rural Mozambique, this article documents how the comments made by class facilitators and class participants in those classes reflect inherent power inequalities between non-profit staff and local participants. These…

  17. APLIKASI MANAJEMEN KEGIATAN UNTUK ORGANISASI NON PROFIT BERBASIS WEBSITE

    Directory of Open Access Journals (Sweden)

    Arif Hidayat

    2017-02-01

    Full Text Available Suatu organisasi memiliki berbagai program kerja, yang di dalamnya ada kepanitian khusus. Biasanya manajemen kegiatan yang berisi pengelolaan keuangan pada masing-masing organisasi dan lembaga dikepalai oleh bendahara. Pengelolaan keuangan tersebut menjadi sebuah kebutuhan, karena bendahara tersebut wajib selalu melaporkan pencatatan keuangan. Tentu akan menjadi tidak efektif jika melakukan pencatatan keuangan harus melakukannya secara manual. Di samping susah, pencatatan secara manual sangat beresiko seperti rusak dan hilangnya buku pencatatan. Ada lagi pencatatan dengan cara lain yaitu menggunakan software yang sudah ada seperti Microsoft Excel, namun hal tersebut masih kurang efisien dan kurang efektif sehingga diperlukan tools pencatatan yang lebih baik agar mencapai tujuan dan sasaran yang diinginkan. Subjek penelitian yang dibahas pada penelitian ini adalah aplikasi pengelolaan keuangan untuk organisasi non profit berbasis website. Langkah pengembangan aplikasi yaitu menggunakan waterfall model. Dari penelitian yang dilakukan menghasilkan sebuah website tentang ”aplikasi manajemen kegiatan untuk organisasi non profit berbasis website” yang dapat digunakan untuk melakukan manajemen kegiatan bagi organisasi non profit sehingga pekerjaan seorang bendahara menjadi mudah dan efektif. Keywords: Manajemen Kegiatan, Nonprofit Online, Organisasi Non Profit.

  18. Education within the organization

    Directory of Open Access Journals (Sweden)

    Zlata Kastelic

    2016-09-01

    Full Text Available Research Question (RQ: What is the importance of education within the organization? Purpose: The purpose and objective of the research is to examine and present education within the organization and how to education affects on the performance and on the profits of the company. The objective of the task is to examine the education of employees for achieving business excellence and how the organization meets the needs and expectations of employees, and determine what is the process of acquiring and developing knowledge for the successful operation of the organization. Method: Quantitative - survey, qualitative – interview Results: The concrete examples or development organizations, opinion based on the profession. The results showed that the education within the organization is essential and that the future of companies largely depends on motivated and educated employees, who are able to quickly react and adapt to a changing business environment. Organization: Education is intended to all employees within the organization. Company: By education we want to influence on the entire organization, in terms of development. The originality: Research is original. Restrictions/further research: Limits of the study is that we deal with only a limited number of resources.

  19. Resource categories and performance in Portuguese non-profit sports clubs

    Directory of Open Access Journals (Sweden)

    Marco Arraya

    2016-01-01

    Full Text Available The resource-based view (RBV explores the role of key resources identified as tangible, personnel-based, and intangible resources in creating superior organizational performance. The RBV posits that an organization’s success is mainly driven by resources that possess Barney’s VRIO (valuable, rare, inimitable, and organized framework. The purpose of this study is to demonstrate the relationship between the three categories of resources and organizational performance. The data was analyzed with a two-stage structural equation modelling approach. The sample included Portuguese sports management staff from non-profit clubs which composed of 375 men and 102 women. The results of the structural model demonstrated that, intangible resources can significantly influence organizational performance while, personnel-based resources influence tangible and intangible resources. The results show that “staff competence”, “reputation”, and “financial capital” were the most essential resources, and that is core for non-profit clubs and their strategy to recognize, develop, and leverage VRIO resources. These findings also have considerable implications for sport managers, and suggestions for possible future research were given.

  20. Benefits and Costs of For-Profit Public Education

    Directory of Open Access Journals (Sweden)

    Alex Molnar

    2001-04-01

    Full Text Available As a policy initiative, for-profit operation of public schools has not lived up to the claims of its proponents. An examination of issues such as teaching methods, academic achievement, autonomy, local control, and the image and influence of for-profit public schools suggests that "for-profits" are unlikely to succeed in the long term in improving the overall quality of public education. They do, however, seem capable of harming public schools.

  1. Wolves in sheep's clothing: Is non-profit status used to signal quality?

    Science.gov (United States)

    Jones, Daniel B; Propper, Carol; Smith, Sarah

    2017-09-01

    Why do many firms in the healthcare sector adopt non-profit status? One argument is that non-profit status serves as a signal of quality when consumers are not well informed. A testable implication is that an increase in consumer information may lead to a reduction in the number of non-profits in a market. We test this idea empirically by exploiting an exogenous increase in consumer information in the US nursing home industry. We find that the information shock led to a reduction in the share of non-profit homes, driven by a combination of home closure and sector switching. The lowest quality non-profits were the most likely to exit. Our results have important implications for the effects of reforms to increase consumer provision in a number of public services. Copyright © 2017. Published by Elsevier B.V.

  2. EPA for Businesses and Non-Profits

    Science.gov (United States)

    Information and links to EPA web pages that are meant to help businesses and non-profits adhere to EPA regulations and otherwise protect the environment, take advantage of opportunities to collaborate with the EPA, and find training EPA training programs.

  3. Strategies and techniques of communication and public relations applied to non-profit sector

    Directory of Open Access Journals (Sweden)

    Ioana – Julieta Josan

    2010-05-01

    Full Text Available The aim of this paper is to summarize the strategies and techniques of communication and public relations applied to non-profit sector.The approach of the paper is to identify the most appropriate strategies and techniques that non-profit sector can use to accomplish its objectives, to highlight specific differences between the strategies and techniques of the profit and non-profit sectors and to identify potential communication and public relations actions in order to increase visibility among target audience, create brand awareness and to change into positive brand sentiment the target perception about the non-profit sector.

  4. 26 CFR 1.857-11 - Non-REIT earnings and profits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Non-REIT earnings and profits. 1.857-11 Section 1.857-11 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.857-11 Non-REIT earnings and profits...

  5. Management of Enterprise Profit: Theory and Methodology

    Directory of Open Access Journals (Sweden)

    Nadezhda Sergeevna Piontkevich

    2015-12-01

    Full Text Available Effective management of financial activity of commercial organization promotes achievement of the main objective of its activity – receiving profit. Both external and internal factors causing specifics of financial management of organization in the field of management of profit have impact on this process. In modern conditions of economic development this problem gains the greatest relevance, and new approaches for its decision are required. In the present article the author’s theoretical and methodological approach to profit management of organization is offered: its application is connected with revision of acting control system of enterprise profit on the basis of assessing the initial condition of profit, planning the demanded profit level, periodical monitoring condition of planned values on profit, and also adoption of flexible administrative decisions on reduction of deviations and increasing the efficiency of organization activity. The system of profit formation including corresponding income and expenses of organization is presented. Methods of revenue planning are characterized. The characteristics of income and expenses connected with non-operating operations and transactions is given. The essence of the main directions of using enterprise profit is revealed. Need of application of author’s technique of management of profit of organization taking into account influence of external and internal factors is proved. The universal purpose of management of profit of organization and a task providing achievement of the goal are formulated . Tools of assessment efficiency of the system of formation and use of profit which is actually created in organization are offered. The methodical approach to planning of profit allowing to increase efficiency of activity of organization is presented. The mechanism of an assessment deviations of planned indicators of effective management of profit from actual and adoptions of correcting decisions on

  6. Comparing the profitability of organic and conventional broiler production

    Directory of Open Access Journals (Sweden)

    F Cobanoglu

    2014-03-01

    Full Text Available Recently, organic broiler chicken production has received more attention worldwide. This study has carried out an economic analysis to compare the profitability of organic versus conventional growing systems per unit of broiler meat production. To achieve this goal, 400 slow-growing broiler chickens (Hubbard Red-JA were reared in an organic production system, and the same number of fast-growing birds (Ross-308 in a conventional system. The profitability was deduced with an economic analysis that compared total costs and net income. Results showed that organic broiler meat can cost from 70% to 86% more with respect to variable and fixed costs when compared with conventional production. The main reasons for the higher cost of organic broiler meat were feed, labor, certification, and outdoor area maintenance. The proportion of fixed costs in total costs was 1.54% in the conventional system and 7.48% in the organic system. The net income per kg of chicken meat in the organic system was € 0.75, which is 180% higher than chicken meat grown in a conventional system (€ 0.27; however, the price of organic broiler meat sold in the present study was twice as high as that obtained for conventional broilers. In conclusion, organic broiler meat production was more profitable than conventional rearing.

  7. A Guide to Community Shared Solar: Utility, Private, and Non-Profit Project Development (Book)

    Energy Technology Data Exchange (ETDEWEB)

    Coughlin, J.; Grove, J.; Irvine, L.; Jacobs, J. F.; Johnson Phillips, S.; Sawyer, A.; Wiedman, J.

    2012-05-01

    This guide is organized around three sponsorship models: utility-sponsored projects, projects sponsored by special purpose entities - businesses formed for the purpose of producing community solar power, and non-profit sponsored projects. The guide addresses issues common to all project models, as well as issues unique to each model.

  8. Federal Higher Education Policy and the Profitable Nonprofits. Policy Analysis. No. 678

    Science.gov (United States)

    Fried, Vance H.

    2011-01-01

    Undergraduate education is a highly profitable business for nonprofit colleges and universities. They do not show profits on their books, but instead take their profits in the form of spending on some combination of research, graduate education, low-demand majors, low faculty teaching loads, excess compensation, and featherbedding. The industry's…

  9. 49 CFR 19.26 - Non-Federal audits.

    Science.gov (United States)

    2010-10-01

    ... education or other non-profit organizations (including hospitals) shall be subject to the audit requirements... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

  10. 43 CFR 12.926 - Non-Federal audits.

    Science.gov (United States)

    2010-10-01

    ... education or other non-profit organizations (including hospitals) shall be subject to the audit requirements... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

  11. 36 CFR 1210.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... education or other non-profit organizations (including hospitals) shall be subject to the audit requirements... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

  12. Not for the Profit, but for the Training? Gender Differences in Training in the For-Profit and Non-Profit Sectors

    OpenAIRE

    Dostie, Benoît; Javdani, Mohsen

    2017-01-01

    We use Canadian linked employer-employee data to examine gender differences in probability, duration, and intensity of firm-sponsored training. We find that women in the for-profit sector are less likely to receive classroom training, and receive shorter classroom training courses. However, we find the reverse in the non-profit sector, with women being more likely to receive both classroom and on-the-job training, and also receiving longer classroom training courses. Our results suggest that ...

  13. Strategic Marketing as Solution for Growing Uncertainties among National Non-Profit Sports Federations in the Netherlands

    NARCIS (Netherlands)

    Marije van 't Verlaat

    2007-01-01

    Today, Dutch National Non-profit Sports Organizations (NNSFs) experience financial pressures. Two indications for this are described in this paper i.e. increased competition in the sports sector and changes in subsidy division. Decreasing incomes from subsidies can be compensated with either

  14. Valuation of Volunteer Work in the Satellite Account of Non-Profit Institutions

    Directory of Open Access Journals (Sweden)

    Václav Rybáček

    2017-12-01

    Full Text Available Volunteer work constitutes an important input into the activities of non-profit institutions. However, in the core system of national accounts, volunteering falls outside the production boundary even if it leads to the production of services. By doing so, national accounts inevitably underestimates the contribution of non-profit institutions to the well-being. This shortcoming is overcome by the Satellite Account of Non-profit Institutions complementing and extending the concept of national accounts chiefly by incorporation of the value of volunteering and by full coverage of non-profit institutions classified in a number of economic sectors. This paper is an attempt to address the key issue that is the way of volunteer work´s valuation for analytical purposes. We will discuss different approaches to the valuation and their impact on key macroeconomic aggregates.

  15. 41 CFR 105-72.306 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... education or other non-profit organizations (including hospitals) shall be subject to the audit requirements... be subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

  16. Legitimacy, trustee incentives, and board processes: the case of public and private non-profit nursing homes.

    Science.gov (United States)

    Dewaelheyns, Nico; Eeckloo, Kristof; Van Hulle, Cynthia

    2011-01-01

    Using a unique data set, this study explores how type of ownership (government/private) is related to processes of governance. The findings suggest that the neo-institutional perspective and the self-interest rationale of the agency perspective are helpful in explaining processes of governance in both government- and privately owned non-profit organizations. Due to adverse incentives and the quest for legitimacy, supervising governance bodies within local government-owned non-profit institutions pay relatively less attention to the development of high quality supervising bodies and delegate little to management. Our findings also indicate that governance processes in private institutions are more aligned with the business model and that this alignment is likely driven by a concern to improve decision making. By contrast, our data also suggest that in local government-owned institutions re-election concerns of politicians-trustees are an important force in the governance processes of these institutions. In view of these adverse incentives - in contrast to the case of private organizations - a governance code is unlikely to entail much improvement in government-owned organizations. Copyright © 2010 John Wiley & Sons, Ltd.

  17. Call for Papers – Special issue: Project Management in the Non-Profit Sector

    OpenAIRE

    Sankaran, Shankar

    2015-01-01

    This journal special issue will explore diverse stakeholder perspectives and share examples of project management practices in the non-profit sector. Key objectives are to develop understandings of project management practice in the sector, to examine how cross-sectoral collaboration and learning can help non-profit organisations achieve their project and programme objectives, and to explore ways in which the wider project management community can learn from experiences in the non-profit sector.

  18. Affordable orphan drugs: a role for not-for-profit organizations.

    Science.gov (United States)

    Davies, Elin H; Fulton, Emma; Brook, Daniel; Hughes, Dyfrig A

    2017-07-01

    The success of the Regulation on Orphan Medicinal Products in the European Union is evidenced by the 127 orphan drugs that have had market authorization since 2000. However, the incentives aimed at stimulating research and development have had the unintended consequence of increasing drug cost, resulting in many orphan drugs not being cost-effective. Orphan drugs command an increasing share of the pharmaceutical market and account for a disproportionate amount of healthcare expenditure. Orphan drug ownership by socially motivated, not-for-profit organizations may facilitate access to more affordable orphan drugs, for the benefit of patients and healthcare systems alike. This study aims to describe opportunities for such organizations to become orphan drug Market Authorization Holders. We reviewed data on the ownership of EMA designated and approved orphan drugs, identified funding opportunities and business models for not-for-profit organizations, and summarised relevant legal and policy documents concerning intellectual property rights and drug regulation. Using repurposed drugs as a paradigm, this narrative review navigates the regulatory hurdles, describes the legal context and identifies funding opportunities, in a bid to facilitate and encourage not-for-profit organizations to lead on the development of affordable orphan drugs. Although the regulatory steps required to obtain an MA for an orphan drug are numerous and challenging, they are not insurmountable and can be achieved by not-for-profit organizations that are socially motivated to reduce the costs of orphan drugs to the payers of healthcare. Opportunities for orphan drug development resulting in affordable products lie mainly with repurposed drugs. © 2017 The British Pharmacological Society.

  19. Anti-profit beliefs: How people neglect the societal benefits of profit.

    Science.gov (United States)

    Bhattacharjee, Amit; Dana, Jason; Baron, Jonathan

    2017-11-01

    Profit-seeking firms are stereotypically depicted as immoral and harmful to society. At the same time, profit-driven enterprise has contributed immensely to human prosperity. Though scholars agree that profit can incentivize societally beneficial behaviors, people may neglect this possibility. In 7 studies, we show that people see business profit as necessarily in conflict with social good, a view we call anti-profit beliefs . Studies 1 and 2 demonstrate that U.S. participants hold anti-profit views of real U.S. firms and industries. Study 3 shows that hypothetical organizations are seen as doing more harm when they are labeled "for-profit" rather than "non-profit," while Study 4 shows that increasing harm to society is viewed as a strategy for increasing a hypothetical firm's long-run profitability. Studies 5-7 demonstrate that carefully prompting subjects to consider the long run incentives of profit can attenuate anti-profit beliefs, while prompting short run thinking does nothing relative to a control. Together, these results suggest that the default view of profits is zero-sum. While people readily grasp how profit can incentivize firms to engage in practices that harm others, they neglect how it can incentivize firms to engage in practices that benefit others. Accordingly, people's stereotypes of profit-seeking firms are excessively negative. Even in one of the most market-oriented societies in history, people doubt the contributions of profit-seeking industry to societal progress. (PsycINFO Database Record (c) 2017 APA, all rights reserved).

  20. 77 FR 37638 - Noncommercial Educational Station Fundraising for Third-Party Non-Profit Organizations

    Science.gov (United States)

    2012-06-22

    ..., Licensing requirements and service; Section 73.621, Noncommercial educational TV stations; Section 76.3527... noncommercial educational FM broadcast station and each noncommercial educational TV broadcast station that... prohibits NCE stations from broadcasting ``advertisements,'' defined as Any message or other programming...

  1. Hip-Hop Education Resources

    Science.gov (United States)

    Hall, Marcella Runell

    2009-01-01

    Hip-hop music and culture are often cited as being public pedagogy, meaning the music itself has intrinsic educational value. Non-profit organizations and individual educators have graciously taken the lead in utilizing hip-hop to educate. As the academy continues to debate its effectiveness, teachers and community organizers are moving forward.…

  2. Comparing the profitability of organic and conventional broiler production

    Directory of Open Access Journals (Sweden)

    F Cobanoglu

    2014-12-01

    Full Text Available Organic broiler chicken production has recently received more attention worldwide. This study carried out an economic analysis to compare the profitability of organic versus conventional growing systems per unit of broiler meat production. In this study, 400 slow-growing broilers (Hubbard Red-JA were reared in an organic production system and the same number of fast-growing broilers (Ross-308 were reared in a conventional system. Profitability was deduced from an economic analysis that compared total costs and net income. Results showed that organic broiler meat can cost from 70% to 86% more with respect to variable and fixed costs when compared with conventional production. The main reasons for the higher cost of organic broiler meat were feed, labor, certification, and outdoor area maintenance. The proportion of fixed costs in total costs was 1.54% in the conventional system and 7.48% in the organic system. The net income per kg of chicken meat in the organic system was €0.75, which is 180% higher compared with the conventional system (€0.27; however, organic broiler meat was sold at a twice as high price than the conventional one. In conclusion, organic broiler meat production was more economical than conventional rearing.

  3. The organization and administration of community college non-credit workforce education and training cuts

    Science.gov (United States)

    Kozachyn, Karen P.

    Community colleges are struggling financially due to underfunding. Recent state budget cuts coupled with the elimination of federal stimulus money has exacerbated the issue as these funding streams had contributed to operating costs (Moltz, 2011). In response to these budget cuts, community colleges are challenged to improve, increase, and develop revenue producing programs. These factors heighten the need for community colleges to examine their non-credit workforce organizations. The community college units charged with delivering non-credit workforce education and training programs are historically ancillary to the academic divisions that deliver certificate, technical degree, and transfer degree programs. The perceptions of these units are that they are the community college's 'step child' (Grubb, Bradway, and Bell, 2002). This case study examined the organization and administration of community college non-credit workforce education and training units, utilizing observation, interviews, and document analysis. Observational data focused on the physical campus and the unit. Interviews were conducted onsite with decision-making personnel of the division units that deliver non-credit workforce education and training within each community college. Document analysis included college catalogues, program guides, marketing material, and website information. The study was grounded in the review of literature associated with the evolution of the community college, as well as the development of workforce education and training including funding, organizational structure and models, management philosophies, and effectiveness. The findings of the study report that all five units were self-contained and were organized and operated uniquely within the organization. Effectiveness was measured differently by each institution. However, two common benchmarks were revenue and student evaluations. Another outcome of this study is the perceived lack of college-wide alignment between

  4. 22 CFR 226.81 - Prohibition against profit.

    Science.gov (United States)

    2010-04-01

    ....81 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Additional Provisions For Awards to Commercial Organizations § 226.81... organization. Profit is any amount in excess of allowable direct and indirect costs. ...

  5. Educational Management Organizations as High Reliability Organizations: A Study of Victory's Philadelphia High School Reform Work

    Science.gov (United States)

    Thomas, David E.

    2013-01-01

    This executive position paper proposes recommendations for designing reform models between public and private sectors dedicated to improving school reform work in low performing urban high schools. It reviews scholarly research about for-profit educational management organizations, high reliability organizations, American high school reform, and…

  6. Provider-related barriers to rapid HIV testing in U.S. urban non-profit community clinics, community-based organizations (CBOs) and hospitals.

    Science.gov (United States)

    Bogart, Laura M; Howerton, Devery; Lange, James; Setodji, Claude Messan; Becker, Kirsten; Klein, David J; Asch, Steven M

    2010-06-01

    We examined provider-reported barriers to rapid HIV testing in U.S. urban non-profit community clinics, community-based organizations (CBOs), and hospitals. 12 primary metropolitan statistical areas (PMSAs; three per region) were sampled randomly, with sampling weights proportional to AIDS case reports. Across PMSAs, all 671 hospitals and a random sample of 738 clinics/CBOs were telephoned for a survey on rapid HIV test availability. Of the 671 hospitals, 172 hospitals were randomly selected for barriers questions, for which 158 laboratory and 136 department staff were eligible and interviewed in 2005. Of the 738 clinics/CBOs, 276 were randomly selected for barriers questions, 206 were reached, and 118 were eligible and interviewed in 2005-2006. In multivariate models, barriers regarding translation of administrative/quality assurance policies into practice were significantly associated with rapid HIV testing availability. For greater rapid testing diffusion, policies are needed to reduce administrative barriers and provide quality assurance training to non-laboratory staff.

  7. The activities of non-governmental organizations for equal educational opportunities for children from the rural environment

    Directory of Open Access Journals (Sweden)

    KATARZYNA PALKA

    2017-10-01

    Full Text Available We live in a world where the access to knowledge has a decisive influence on our future. A large number of children in Poland have difficulties with this access, because they are raised in impoverished, excluded, poorly educated families of low social status. This phenomenon is mainly related to rural areas. Nonformal education should provide important support for formal education. Nonformal education should be organized with the cooperation of schools, kindergartens, and non-governmental organizations. The educational activities proposed for children and their parents by non-governmental organizations complement formal education. These activities are of crucial importance in the equalization of educational opportunities for children from rural areas. It is essential that these activities be planned, long-term, and a part of the entire educational program

  8. Globalization and the Emergence of For-Profit Higher Education

    Science.gov (United States)

    Morey, Ann I.

    2004-01-01

    Globalization and the revolution in technological communications are major forces of change in higher education. This environment, when coupled with the needs of adult learners and the rising costs of tuition at traditional colleges and universities, has stimulated the emergence of for-profit, degree-granting higher education in the United States.…

  9. 22 CFR 145.26 - Non-Federal audits.

    Science.gov (United States)

    2010-04-01

    ... Foreign Relations DEPARTMENT OF STATE CIVIL RIGHTS GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 145.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher...

  10. Employee motivation in a non-profit organisation: Case Study: Blå Kors

    OpenAIRE

    Rodrigues, Amanda Deborah Norma; Passos Ruvald, Carolina; Svetleva, Stanimira Nikolaeva

    2017-01-01

    Non-Profit Organisations are characterised by their dependence on their workforce. The functioning of such organisation commonly leans towards the service sector and so the employees play a vital part in the core function of fundraising, which in turn enables the organisation in furthering its cause. This feature, as well as the popular trait of non-profit organisation’s dependence on voluntary labour, also brings us to the importance of job satisfaction or employee motivation and commitment ...

  11. Strategic Leadership And Organizational Performance In Not-For-Profit Organizations In Nairobi County In Kenya

    Directory of Open Access Journals (Sweden)

    Daniel Mwendwa Kitonga

    2015-08-01

    Full Text Available This paper sought to examine the link between strategic leadership practices and organizational performance in not-for-profit organizations. A survey assessing strategic leadership practice and organizational performance was completed by managers representing 328 not-for-profit organizations in Nairobi County in Kenya. The study established a significant positive relationship between strategic leadership variables and organizational performance. The results found R value of 0.730 and R2 value of 0.532 that is 53.2 of corresponding change in the Organizational Performance of NFPs for every change explained by predictor variables. The findings demonstrate that if not-for-profit leaders use well the strategic leadership they are likely to improve their organizational performance significantly. This paper examined the practice of strategic leadership in not-for-profit organizations in Nairobi County in Kenya. Future research that seeks to replicate these findings is warranted. This paper proposes the study of strategic leadership as a way of enhancing not-for-profit organizational performance.

  12. The Effects of Firm-Specific Factors on the Profitability of Non-Life Insurance Companies in Turkey

    OpenAIRE

    Kaya, Emine Öner

    2015-01-01

    This study investigates the firm-specific factors affecting the profitability of non-life insurance companies operating in Turkey. For this purpose, data of 24 non-life insurance companies operating in Turkey from the period 2006–2013 were brought together to obtain 192 observed panel data sets. In this study, profitability is measured by two different variables: technical profitability ratio and sales profitability ratio. According to the empirical results, the firm-specific factors affecti...

  13. Growth, carcass characteristics, and profitability of organic versus conventional dairy beef steers.

    Science.gov (United States)

    Bjorklund, E A; Heins, B J; Dicostanzo, A; Chester-Jones, H

    2014-03-01

    Bull calves (n=49), born at the University of Minnesota West Central Research and Outreach Center (Morris) between March and May 2011, were used to compare growth measurements and profitability of conventional and organic dairy steers. Calves were assigned to 1 of 3 replicated groups at birth: conventional (CONV; n=16), organic (pasture and concentrate; ORG; n=16), or organic grass only (GRS; n=17), and analysis of variables was on a pen basis. Breed groups of calves were Holstein (HO; n=9); Holsteins (n=11) maintained at 1964 breed average level; crossbreds (n=19) including combinations of HO, Montbéliarde, and Swedish Red; and crossbreds (n=10) including combinations of HO, Jersey, Swedish Red, and Normande. The CONV steers were fed a diet of 80% concentrate and 20% forage. The ORG steers were fed a diet of organic corn, organic corn silage, and at least 30% of their diet consisted of organic pasture during the grazing season. The GRS steers grazed pasture during the grazing season and were fed high-quality hay or hay silage during the nongrazing season. Intakes of a total mixed ration were recorded daily with herd management software. A profit function was defined to include revenues and expenses for beef value, feed intake, pasture intake, health cost, and yardage. The GRS (358.6 kg) steers had lesser total gains from birth to slaughter than ORG (429.6 kg) and CONV (534.5 kg) steers. Furthermore, the GRS (0.61 kg/d) steers had lesser average daily gain from birth compared with ORG (0.81 kg/d) and CONV (1.1 kg/d) steers. The GRS and ORG steers had smaller rib eye area (49.5 and 65.8 cm(2), respectively) compared with CONV (75.4 cm(2)) steers. For profitability, GRS steers had 43% greater profit than CONV steers due to organic beef price premiums and lower feed costs. On the other hand, ORG steers had substantially less profit than CONV steers. The higher cost of production for the ORG steers is due to the extreme high value of organic corn. The results of the

  14. Decision making in a non-profit engineering environment

    International Nuclear Information System (INIS)

    Christensen, D.C.

    1997-06-01

    A conceptual management framework is developed and applied in a science and engineering organization located within a non-profit, public institution. The goal of this research is to select a set of projects whose combined contributions to the organization's strategic interests satisfy sponsor desires and can be completed within existing time and resource constraints. The development of the rationale for project selection and implementation within the plutonium facility at Los Alamos National Laboratory is studied. This includes the integration of prioritization decision tools, optimization techniques, and advanced planning and scheduling tools. The Nuclear Materials Technology Division is the custodian of the plutonium facility, whose mission is to develop, demonstrate, and deploy technologies necessary to address the nation's and world's plutonium problems. This includes management of nuclear weapon stockpile components, stabilization of plutonium residues, clean-up of contaminated soils and facilities, support to non-proliferation and arms control initiatives, and the eventual disposition of surplus plutonium. In this study, projects are evaluated against selection criteria deemed to be of critical program importance. The Analytic Hierarchy Process is used to evaluate and rank the importance of the suite of candidate projects. Because individual projects may be of interest to a number of business sectors and sponsors, the approach must be capable of using funding sources in an integrated manner in order to meet overall facility and program strategies. Finally, project planning and scheduling tools are integrated into the decision network in order to ensure that appropriate resource leveling occurs and that the actual project selection takes into account the temporal relationships among available resources

  15. Age differences in career activities among higher-level employees in the Netherlands: a comparison between profit sector and non-profit sector staff

    NARCIS (Netherlands)

    van der Heijden, Beatrice

    2006-01-01

    The present study describes age differences in the occurrence of career activities among profit sector and non-profit sector employees in the Netherlands. Three different types of variables have been studied, i.e. individual, job-related and organizational variables. Hypotheses have been tested with

  16. Evolution of public and non-profit funding for mental health research in France between 2007 and 2011.

    Science.gov (United States)

    Gandré, Coralie; Prigent, Amélie; Kemel, Marie-Louise; Leboyer, Marion; Chevreul, Karine

    2015-12-01

    Since 2007, actions have been undertaken in France to foster mental health research. Our objective was to assess their utility by estimating the evolution of public and non-profit funding for mental health research between 2007 and 2011, both in terms of total funding and the share of health research budgets. Public and non-profit funding was considered. Core funding from public research institutions was determined through a top-down approach by multiplying their total budget by the ratio of the number of psychiatry-related publications to the total number of publications focusing on health issues. A bottom-up method was used to estimate the amount of project-based grants and funding by non-profit organizations, which were directly contacted to obtain this information. Public and non-profit funding for mental health research increased by a factor of 3.4 between 2007 and 2011 reaching €84.8 million, while the share of health research funding allocated to mental health research nearly doubled from 2.2% to 4.1%. Public sources were the main contributors representing 94% of the total funding. Our results have important implications for policy makers, as they suggest that actions specifically aimed at prioritizing mental health research are effective in increasing research funding. There is therefore an urgent need to further undertake such actions as funding in France remains particularly low compared to the United Kingdom and the United States, despite the fact that the epidemiological and economic burden represented by mental disorders is expected to grow rapidly in the coming years. Copyright © 2015 Elsevier B.V. and ECNP. All rights reserved.

  17. 26 CFR 1.852-12 - Non-RIC earnings and profits.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Non-RIC earnings and profits. 1.852-12 Section 1.852-12 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Regulated Investment Companies and Real Estate Investment Trusts § 1.852-12 Non-RIC...

  18. From Financialization to Low and Non-Profit: Emerging Media Models for Freedom

    Directory of Open Access Journals (Sweden)

    Nuria Almiron-Roig

    2011-01-01

    Full Text Available In the midst of what is probably the worst economic and financial crisis the capitalist world has ever experienced, professional journalistic structures and news organizations are disintegrating. While mainstream current economic and media gurus –and the whole media executive class around the globe– are claiming for a business model change that allows them to go on making lots of money, many voices have been raised in unison to ask for a true radical change: money cannot be the first goal, but rather public interest. This paper presents the outcome of a research on the non-profit alternatives currently under debate destined to help journalism survive.

  19. The effect of feed demand on greenhouse gas emissions and farm profitability for organic and conventional dairy farms.

    Science.gov (United States)

    Kiefer, Lukas; Menzel, Friederike; Bahrs, Enno

    2014-12-01

    The reduction of product-related greenhouse gas (GHG) emissions in milk production appears to be necessary. The reduction of emissions on an individual farm might be highly accepted by farm owners if it were accompanied by an increase in profitability. Using life cycle assessments to determine the product carbon footprints (PCF) and farm-level evaluations to record profitability, we explored opportunities for optimization based on analysis of 81 organic and conventional pasture-based dairy farms in southern Germany. The objective of the present study was to detect common determining factors for low PCF and high management incomes (MI) to achieve GHG reductions at the lowest possible operational cost. In our sample, organic farms, which performed economically better than conventional farms, produced PCF that were significantly higher than those produced by conventional farms [1.61 ± 0.29 vs. 1.45 ± 0.28 kg of CO₂ equivalents (CO₂eq) per kg of milk; means ± SD)]. A multiple linear regression analysis of the sample demonstrated that low feed demand per kilogram of milk, high grassland yield, and low forage area requirements per cow are the main factors that decrease PCF. These factors are also useful for improving a farm's profitability in principle. For organic farms, a reduction of feed demand of 100 g/kg of milk resulted in a PCF reduction of 105 g of CO₂eq/kg of milk and an increase in MI of approximately 2.1 euro cents (c)/kg of milk. For conventional farms, a decrease of feed demand of 100 g/kg of milk corresponded to a reduction in PCF of 117 g of CO₂eq/kg of milk and an increase in MI of approximately 3.1 c/kg of milk. Accordingly, farmers could achieve higher profits while reducing GHG emissions. Improved education and training of farmers and consultants regarding GHG mitigation and farm profitability appear to be the best methods of improving efficiency under traditional and organic farming practices.

  20. ‘Value for Whom, by Whom’: Investigating Value Constructs in Non-Profit Project Portfolios

    Directory of Open Access Journals (Sweden)

    Karyne Cheng Siew Ang

    2016-11-01

    Full Text Available In most non-profit organisations (NPOs, there are multiple programs, projects or initiatives running simultaneously. The management of multiple projects in organisations can be coined as project portfolio management (PPM (Archer & Ghasemzadeh 1999; Pennypacker & Dye 2002.  In any project-based organisation, it is critical that selected projects align with and deliver the organisation’s strategy or mission. Decisions about project funding are strategic decisions, particularly when there are resource limitations. In PPM decision making, the allocation of resources to projects requires a clear judgement of value across multiple perspectives. Value has often been expressed in financial terms, however increasingly research indicates that non-financial considerations are equally important in evaluating value. A key task in project portfolio management is to maximise value across the portfolio.  However, value can be a subjective notion, as each person may have different expectations of what is valuable. The involvement of diverse stakeholder interests could create complexities in decision making in non-profit organisations due to value being interpreted in different ways by the stakeholders. Furthermore in order to achieve its purpose, non-profits depend heavily on donors, patrons and sponsors - stakeholders who contribute to the portfolio but are often not the direct recipients of the services provided by the non-profit organisation (Kaplan 2012. Non-profit portfolios often compete with other initiatives for resources and attention from the same donors and sponsors, and may need to constantly justify the value they provide to these stakeholders. Most research about value in PPM has been conducted in the ‘for-profit’ sector. Recent value-based studies in the project portfolio field stress the importance of considering both commercial and non-commercial value in portfolio decision making (Killen, du Plessis & Young 2012; Kopman 2013; Martinsuo

  1. Academic and Non-Profit Accessibility to Commercial Remote Sensing Software

    Science.gov (United States)

    O'Connor, A. S.; Farr, B.

    2013-12-01

    Remote Sensing as a topic of teaching and research at the university and college level continues to increase. As more data is made freely available and software becomes easier to use, more and more academic and non-profits institutions are turning to remote sensing to solve their tough and large spatial scale problems. Exelis Visual Information Solutions (VIS) has been supporting teaching and research endeavors for over 30 years with a special emphasis over the last 5 years with scientifically proven software and accessible training materials. The Exelis VIS academic program extends to US and Canadian 2 year and 4 year colleges and universities with tools for analyzing aerial and satellite multispectral and hyperspectral imagery, airborne LiDAR and Synthetic Aperture Radar. The Exelis VIS academic programs, using the ENVI Platform, enables labs and classrooms to be outfitted with software and makes software accessible to students. The ENVI software provides students hands on experience with remote sensing software, an easy teaching platform for professors and allows researchers scientifically vetted software they can trust. Training materials are provided at no additional cost and can either serve as a basis for course curriculum development or self paced learning. Non-profit organizations like The Nature Conservancy (TNC) and CGIAR have deployed ENVI and IDL enterprise wide licensing allowing researchers all over the world to have cost effective access COTS software for their research. Exelis VIS has also contributed licenses to the NASA DEVELOP program. Exelis VIS is committed to supporting the academic and NGO community with affordable enterprise licensing, access to training materials, and technical expertise to help researchers tackle today's Earth and Planetary science big data challenges.

  2. A model to motivate, engage and retain non-profit employees

    African Journals Online (AJOL)

    kirstam

    Key words: intrinsic rewards, intrinsic work motivation, non-profit sector, retention, ..... The process of informed consent was explained in both the e-mail and ..... from working, which causes a positive cycle of emotions whereby their desire to.

  3. Partnership in civil society : a case of building trust between non-profit associations and international NGOs in Lao PDR

    OpenAIRE

    Purdin, Sky

    2015-01-01

    The purpose of this Master's thesis is to develop a context-specific substantive theory of trust building based on the experiences of development workers in Laos, as well as the methods they identify as keys to a better partnership. The research material is based on eleven interviews with civil society development workers in Vientiane, Laos. The study context is partnerships between in-country International Non-Governmental Organizations and local Non-Profit Associations. ...

  4. Professional Educator or Professional Manager? The Contested Role of the For-Profit International School Principal

    Science.gov (United States)

    Machin, Denry

    2014-01-01

    For-profit education is increasingly prevalent within international schooling. The language of client, customer and consumer may not yet be embedded in the classroom, but international school leaders, particularly those operating in for-profit contexts, are having to respond not only to the needs of educational stakeholders but also to the…

  5. Building sustainable neuroscience capacity in Africa: the role of non-profit organisations.

    Science.gov (United States)

    Karikari, Thomas K; Cobham, Ansa E; Ndams, Iliya S

    2016-02-01

    While advances in neuroscience are helping to improve many aspects of human life, inequalities exist in this field between Africa and more scientifically-advanced continents. Many African countries lack the infrastructure and appropriately-trained scientists for neuroscience education and research. Addressing these challenges would require the development of innovative approaches to help improve scientific competence for neuroscience across the continent. In recent years, science-based non-profit organisations (NPOs) have been supporting the African neuroscience community to build state-of-the-art scientific capacity for sustainable education and research. Some of these contributions have included: the establishment of training courses and workshops to introduce African scientists to powerful-yet-cost-effective experimental model systems; research infrastructural support and assistance to establish research institutes. Other contributions have come in the form of the promotion of scientific networking, public engagement and advocacy for improved neuroscience funding. Here, we discuss the contributions of NPOs to the development of neuroscience in Africa.

  6. COMMUNITARIAN INSTITUTIONS FOR HIGHER EDUCATION: CURRENT ISSUES

    Directory of Open Access Journals (Sweden)

    Helio Radke Bittencourt

    2014-11-01

    Full Text Available Since 2010, the Brazilian communitarian institutions for higher education are not included officially under this designation in the INEP’s microdata, with the extinction of the category “communitarian, religious and philanthropic”. Since then, the Brazilian private’s higher education institutions are classified according to their legal nature: for-profit or non-profit. Nevertheless, the new law 12.881 of 2013, enacted in November 2013, has changed this reality after the approval by the National Congress, establishing the definition and purpose of the Community institutions, and confirming, in particular, their characteristics of non-profit institutions belonging to civil society, and their organization into associations or foundations (BRAZIL, 2013. The recent expansion of the federal and for-profit higher education institutions has directly affected the so far called communitarian institutions, which present differentiated characteristics compared to forprofit private higher education institutions as well as public education. In this article, data and contemporary aspects related to the new scenario of Brazilian higher education are analyzed, with special focus on higher education institutions members of the Association of Community Universities (ABRUC, and were found better performance of these ones in comparison to the private for-profit higher education institutions. The obtained results, combined with the regional impact of the communitarian higher education institutions, justify the importance of these institutions to improve the consolidation of higher education in Brazil.

  7. Democracy and non-profit housing

    DEFF Research Database (Denmark)

    Hansen, Anne Vorre; Langergaard, Luise Li

    2017-01-01

    Resident democracy as a special form of participatory democratic set-up is fundamental in the understanding, and self-understanding, of the non-profit housing sector in Denmark. Through a case study, the paper explores how resident democracy is perceived and narrated between residents and employees....... The tensions are related to representative versus participatory democracy; collectivity versus individuality; and service versus welfare. The tensions elucidate how resident democracy is squeezed between different logics, which result in an ambiguous setting for practising democracy. Based on the results...... at a housing association. The study indicates that the meta-story of democracy is disconnected from practice and the lived lives of residents. Three analytical tensions structure the analysis, which relate to the conditions for realizing the democratic ideal embedded in the structure of the sector...

  8. For-profit colleges.

    Science.gov (United States)

    Deming, David; Goldin, Claudia; Katz, Lawrence

    2013-01-01

    For-profit, or proprietary, colleges are the fastest-growing postsecondary schools in the nation, enrolling a disproportionately high share of disadvantaged and minority students and those ill-prepared for college. Because these schools, many of them big national chains, derive most of their revenue from taxpayer-funded student financial aid, they are of interest to policy makers not only for the role they play in the higher education spectrum but also for the value they provide their students. In this article, David Deming, Claudia Goldin, and Lawrence Katz look at the students who attend for-profits, the reasons they choose these schools, and student outcomes on a number of broad measures and draw several conclusions. First, the authors write, the evidence shows that public community colleges may provide an equal or better education at lower cost than for-profits. But budget pressures mean that community colleges and other nonselective public institutions may not be able to meet the demand for higher education. Some students unable to get into desired courses and programs at public institutions may face only two alternatives: attendance at a for-profit or no postsecondary education at all. Second, for-profits appear to be at their best with well-defined programs of short duration that prepare students for a specific occupation. But for-profit completion rates, default rates, and labor market outcomes for students seeking associate's or higher degrees compare unfavorably with those of public postsecondary institutions. In principle, taxpayer investment in student aid should be accompanied by scrutiny concerning whether students complete their course of study and subsequently earn enough to justify the investment and pay back their student loans. Designing appropriate regulations to help students navigate the market for higher education has proven to be a challenge because of the great variation in student goals and types of programs. Ensuring that potential

  9. Resistance towards persuasion: differences between non-profit and commercial advertising

    NARCIS (Netherlands)

    Boogaard, C.R.; Fransen, M.L.; Eisend, M.; Langner, T.

    2011-01-01

    In the present research we examined a variety of strategies that consumers may use to resist persuasion towards non-profit and commercial advertising. Based on research by Jacks and Cameron (2003), we investigated seven strategies (i.e., attitude bolstering, counter arguing, negative affect,

  10. FACILITATORS OF INTERNET PROMOTION (E-BROCHURE ADOPTION BY NON-PROFIT ORGANISATIONS

    Directory of Open Access Journals (Sweden)

    Nelson Oly Ndubisi

    2005-01-01

    Full Text Available Internet promotion, otherwise e-brochure (EB or partial e-commerce adoption by non-profit organisations denotes the use of the Internet to provide business and service related information by academic institutions (as in the present study, non-profit organisations, religious organisations, and government agencies to reduce their expenses or to improve their operations and customer service. A field survey of Malaysian universities was conducted to determine the key factors that facilitate the adoption of non-business EB. Since EB adoption decision is a strategic one, a comprehensive list of potential facilitators for the strategic use of information technology (IT was derived from extant literature and used in collecting data from 65 schools and centres in five public universities in Kota Kinabalu and Kuala Lumpur, Malaysia. The data were factor-analysed to determine the key underlying dimensions of facilitators. On the basis of the resulting five dimensions namely, relative advantage orientation, network orientation, information efficiency orientation, innovativeness orientation, and competitiveness orientation, regression analysis was done to determine the impact of the five dimensions on non-business EB adoption.

  11. Not a numbers game : How non-profit organisations measure the impact of social media

    OpenAIRE

    Nurmi, Kasper

    2017-01-01

    The thesis explores social media use of Finnish non-profit organisations using the examples of the Finnish Red Cross and the World Wildlife Foundation Finland. Although the field is widely discussed, no previous studies have looked at the measuring of social media communication in the field of Finnish non-profits. In order to assess the impact of their online communication, specifically on social media platforms, organisations have begun to implement various tools for data accumulation and an...

  12. Financial Literacy and Education Research Priorities

    Science.gov (United States)

    Schuchardt, Jane; Hanna, Sherman D.; Hira, Tahira K.; Lyons, Angela C.; Palmer, Lance; Xiao, Jing Jian

    2009-01-01

    Twenty-nine scholars from public and private universities, non-profit organizations, and the federal government participated in a National Research Symposium on Financial Literacy and Education in October 2008 in Washington, DC. The purpose was to identify critical research questions that could inform outcomes-based financial education, relevant…

  13. Role of Non-Governmental Organizations for the Development of Basic Education in Punjab, Pakistan

    Science.gov (United States)

    Iqbal, Javed

    2010-01-01

    The purpose of the study was to investigate the general working structure of non-governmental organizations (NGOs) and to examine the services and facilities provided by NGOs for basic education in Punjab, Pakistan. The population comprised 112 NGOs working for the promotion of basic education in Punjab, 3980 teachers working in basic education…

  14. Expansion vs. Quality: Emerging Issues of For-Profit Private Higher Education Institutions in Ethiopia

    Science.gov (United States)

    Alemu, Daniel S.

    2010-02-01

    Private for-profit higher education has been rapidly expanding in developing countries worldwide since the early 1990s. This global trend has been particularly evident in Ethiopia, where only three public universities existed until 1996. By 2005, about 60 private for-profit higher education institutions had been founded in Ethiopia. This has led to mixed feelings among the Ethiopian public. While some laud the opportunities and advantages these new institutions bring, others are apprehensive that the quality of education might be compromised by an expansion motivated by monetary gain. This article sheds light on these paradoxes and provides suggestions for policy and practices.

  15. Does it pay to attend a for-profit college? Vertical and horizontal stratification in higher education.

    Science.gov (United States)

    Denice, Patrick

    2015-07-01

    Despite the recent growth of for-profit colleges, scholars are only beginning to understand the labor market consequences of attending these institutions. Using data from the National Longitudinal Survey of Youth 1997, I find that for-profit associate's degree holders encounter lower hourly earnings than associate's degree holders educated at public or private, nonprofit colleges, and earnings that are not significantly different than high school graduates. However, individuals who complete a bachelor's degree by attending college in either the for-profit or nonprofit sectors encounter positive returns. These findings, robust to model selection, suggest that the distinction between for-profit and nonprofit colleges constitutes an important axis in the horizontal dimension of education at the sub-baccalaureate level, and complicate notions of vertical stratification such that higher levels of educational attainment do not necessarily guarantee a wage premium. Copyright © 2015 Elsevier Inc. All rights reserved.

  16. The effects of Medicare Health Management Organizations on hospital operating profit in Florida.

    Science.gov (United States)

    Large, John T; Sear, Alan M

    2005-02-01

    Between 1992 and 1997, the number of members enrolled in Medicare Health Management Organizations (HMOs) nationwide in the USA more than doubled. During this period, managed care organizations wielded considerable influence over the health care of a large segment of the Medicare population in Florida. This study examined the impact on operational profit of 148 short-term, acute-care Florida hospitals in this period from Medicare HMO patients, as part of a hospital's payer mix. Three measures of hospital profitability were used: operating profit per actual bed, total operating profit with no adjustment for bed size, and operating margins. The multivariate statistical model employed in this study was a linear mixed model with an autoregressive order one (AR[1]) parametric structure on the covariance matrix. The results of the study indicate that Florida hospitals experienced greater profit pressures from Medicare HMO inpatients than from traditional Medicare inpatients. Further, these hospitals could have experienced positive profit effects with greater traditional Medicare participation and negative financial effects with greater Medicare HMO participation. Additionally, Medicare HMO patients appear to have been admitted to hospitals in worse health condition than those in traditional Medicare. Medicare HMO patients were more likely to have used emergency rooms as the source of admission than traditional Medicare patients. Also, Medicare HMO patients were more likely to have been admitted as emergent cases than traditional Medicare patients. Other research has shown that Medicare HMO patients, at the time of enrolment, are probably healthier than traditional Medicare enrollees, but here they appear to have been admitted to hospitals with higher levels of severity of illness. Explanations are offered for these findings.

  17. Transforming the tobacco market: why the supply of cigarettes should be transferred from for-profit corporations to non-profit enterprises with a public health mandate.

    Science.gov (United States)

    Callard, C; Thompson, D; Collishaw, N

    2005-08-01

    Current tobacco control strategies seek primarily to decrease the demand for cigarettes through measures that encourage individuals to adopt healthier behaviours. These measures are impeded and undermined by tobacco corporations, whose profit drive compels them to seek to maintain and expand cigarette sales. Tobacco corporations seek to expand cigarette sales because they are for-profit business corporations and are obliged under law to maximise profits, even when this results in harm to others. It is not legally possible for a for-profit corporation to relinquish its responsibility to make profits or for it to temper this obligation with responsibilities to support health. Tobacco could be supplied through other non-profit enterprises. The elimination of profit driven behaviour from the supply of tobacco would enhance the ability of public health authorities to reduce tobacco use. Future tobacco control strategies can seek to transform the tobacco market from one occupied by for-profit corporations to one where tobacco is supplied by institutions that share a health mandate and will help to reduce smoking and smoking related disease and death.

  18. Effects of stored feed cropping systems and farm size on the profitability of Maine organic dairy farm simulations.

    Science.gov (United States)

    Hoshide, A K; Halloran, J M; Kersbergen, R J; Griffin, T S; DeFauw, S L; LaGasse, B J; Jain, S

    2011-11-01

    United States organic dairy production has increased to meet the growing demand for organic milk. Despite higher prices received for milk, organic dairy farmers have come under increasing financial stress due to increases in concentrated feed prices over the past few years, which can make up one-third of variable costs. Market demand for milk has also leveled in the last year, resulting in some downward pressure on prices paid to dairy farmers. Organic dairy farmers in the Northeast United States have experimented with growing different forage and grain crops to maximize on-farm production of protein and energy to improve profitability. Three representative organic feed systems were simulated using the integrated farm system model for farms with 30, 120, and 220 milk cows. Increasing intensity of equipment use was represented by organic dairy farms growing only perennial sod (low) to those with corn-based forage systems, which purchase supplemental grain (medium) or which produce and feed soybeans (high). The relative profitability of these 3 organic feed systems was strongly dependent on dairy farm size. From results, we suggest smaller organic dairy farms can be more profitable with perennial sod-based rather than corn-based forage systems due to lower fixed costs from using only equipment associated with perennial forage harvest and storage. The largest farm size was more profitable using a corn-based system due to greater economies of scale for growing soybeans, corn grain, winter cereals, and corn silages. At an intermediate farm size of 120 cows, corn-based forage systems were more profitable if perennial sod was not harvested at optimum quality, corn was grown on better soils, or if milk yield was 10% higher. Delayed harvest decreased the protein and energy content of perennial sod crops, requiring more purchased grain to balance the ration and resulting in lower profits. Corn-based systems were less affected by lower perennial forage quality, as corn silage

  19. Long Term Recovery in Disaster Response and the Role of Non-Profits

    Directory of Open Access Journals (Sweden)

    Victor B Flatt

    2013-04-01

    Full Text Available The Legal Framework of Disaster Response does not deal as well with long term recovery. In particular, the role of non-profits is unexamined. This paper examines the role of non-profits in disaster recovery and argues for a legal framework acknowledging its important role. El marco legal de las respuestas ante desastres no tiene en cuenta la recuperación a largo plazo. En particular, no se analiza el papel de las organizaciones sin ánimo de lucro. Este artículo estudia el papel de las organizaciones sin ánimo de lucro en la recuperación de desastres, y se muestra a favor de establecer un marco legal que reconozca la importancia de su papel.

  20. Customer Prioritization in Higher Education: Targeting "Right" Students for Long-Term Profitability

    Science.gov (United States)

    Harrison-Walker, L. Jean

    2010-01-01

    As competition for students, faculty and financial support has increased, so has the application of marketing in the field of higher education. One critical application of marketing all too often neglected, misunderstood and mismanaged in higher education is targeting customers for profitability. The purpose of this paper is to enrich the…

  1. Call for an Agenda and Center for GIS Education Research

    Science.gov (United States)

    Baker, Thomas R.; Kerski, Joseph J.; Huynh, Niem Tu; Viehrig, Kathrin; Bednarz, Sarah W.

    2012-01-01

    Despite nearly 20 years of intensive investment by higher education, industry, primary and secondary teachers, youth and community leaders, government agencies, and non-profits organizations in Geographic Information Systems (GIS) in education around the world, a GIS education research agenda has yet to be developed. This paper provides a…

  2. Family Fun Nights: Collaborative Parent Education Accessible for Diverse Learning Abilities

    Science.gov (United States)

    Knowles, Christen; Harris, Anne; Van Norman, Renee

    2017-01-01

    Quality early childhood education programs have a responsibility to provide enriched educational services to preschool students paired with parent support, education, and outreach. Pearl Buck Preschool, a non-profit organization devoted to the delivery of preschool services for children of parents with intellectual disabilities or learning…

  3. The Role of Non-Governmental Non-Profit Organizations in the Provision of Social Services and the Palliation of Poverty

    Directory of Open Access Journals (Sweden)

    Mihaela Bronić

    2005-01-01

    Full Text Available After introductory considerations, arguments are put forward for non-governmental organisations as exclusive providers of social services. The negative characteristics of the non-governmental organization are subject of the third part of the paper. In the fourth part, the meaning of the social funds is explained (they are a kind of non-governmental organisations, and in Part 5, we explain the importance of the synergy between the government and society in the provision of social services. After the explanation of the situation in Croatia, in the Part 6 of the paper we give our final considerations. In Croatia non-governmental organizations that provide social services are slowly developing. In their further strengthening it is necessary to change the general viewpoints concerning the role and importance of the non-governmental sector in the alleviation of poverty, as well as to achieve better coordination between the state and the sector.

  4. Expanding the Horizon: For-Profit Degree Granting Institutions in Higher Education. An Annotated Bibliography

    Science.gov (United States)

    Lechuga, Vicente M.; Tierney, William G.; Hentschke, Guilbert C.

    2003-01-01

    In recent years, higher education has witnessed the entry of a new breed of postsecondary education providers. These institutions have reshaped the traditional views of the function and purpose of higher education. For-profit education institutions provide a small but rapidly growing segment of the student population with the knowledge and skills…

  5. Health care joint ventures between tax-exempt organizations and for-profit entities.

    Science.gov (United States)

    Sanders, Michael I

    2005-01-01

    Health care exempt organizations have many options regarding their structure and affiliations with for-profit entities. As long as any joint ventures are carefully structured and the nonprofit retains control over the exempt health care activities, the Internal Revenue Service should not question the structure. However, as outlined above, if the for-profit entity effectively gains control over the activities of the venture, the structure is not likely to be upheld by the IRS or the courts, and either the exempt status of the nonprofit will be denied or revoked, or health care income will be subject to the unrelated business income tax. In summary, the health care industry has been severely impacted by many economic forces, including uncertainty in the area of joint ventures between nonprofits and for-profit health care systems. The uncertainty as to whether the joint venture would negatively impact the nonprofit's tax-exempt status undoubtedly caused many nonprofits to form for-profit subsidiaries and otherwise expanded operations in a for-profit marketplace. Fortunately, with the guidance that is currently available in the form of Revenue Ruling 98-15, Redlands, St. David's, and now Revenue Ruling 2004-51, health care institutions can move forward with properly structured joint ventures with greater confidence that the joint venture will not endanger the tax-exempt status of the nonprofit.

  6. Religious Education and the Prevention of Islamic Radicalization: Albania, Britain, France and the Former Yugoslav Republic of Macedonia

    Science.gov (United States)

    2009-09-01

    in physical education classes, provision of halal meat , and time off for religious holidays have been resolved according to their needs. The wearing...physical education classes, the provision of halal meat , and the absence of religious education in the curriculum of French government schools.160 Even... profit community of adherents of the same denomination.” Article 9 defines a religious group as a “voluntary non- profit organization of believers of

  7. 24 CFR 84.26 - Non-Federal audits.

    Science.gov (United States)

    2010-04-01

    ... education or other non-profit organization (including hospitals) shall be subject to the audit requirements... 84 shall comply with the audit requirements of revised OMB Circular A-133, “Audits of States, Local... subject to the audit requirements contained in the Single Audit Act Amendments of 1996 (31 U.S.C. 7501...

  8. Analysis and forecasting of profit by using simulation models for growing pea in conventional and organic plant production in Serbia

    Directory of Open Access Journals (Sweden)

    Mladenović Jelena

    2016-01-01

    Full Text Available Bean is the third most important food legume crop of the world after soybean and groundnuts; it provides an important source of dietary proteins, carbohydrates, minerals and fiber essential in human nutrition worldwide. A high, per capita bean consumption of 13 to 40 kg yr-1 was observed in developing countries. In EU developed countries, market of the organic products is growing in average 10 % per annum, but this growth has not been followed by production growth and this is the chance for Serbian products. Organic bean growing enables the producers a higher profit. Expenses in organic production are higher (2170 EUR/ha than those in conventional bean production (1825 EUR/ha. However, net profit in the organic production was estimated to 1440 EUR/ha, while the profit in the conventional concept was 315 EUR/ha. Also, profitability rate and the economic efficiency coefficient had higher values when growing bean in organic concept.

  9. How can work be designed to be intrinsically rewarding? Qualitative insights from South African non-profit employees

    Directory of Open Access Journals (Sweden)

    Michelle Renard

    2016-07-01

    Full Text Available Orientation: Intrinsic rewards are personal, psychological responses to the work thatemployees perform, which stem from the manner in which their work is designed. Research purpose: This study sought to discover in what ways non-profit employees arepsychologically rewarded by the nature of their work tasks. The use of a qualitative approachto data collection and analysis ensured that in-depth responses from participants were gained. Motivation for the study: Intrinsic rewards are of particular importance to non-profitemployees, who tend to earn below-market salaries. This implies that their motivationoriginates predominantly from intrinsic as opposed to extrinsic rewards; yet, research into thisarea of rewards is lacking. Research approach, design and method: In-depth, semi-structured interviews were conductedusing a sample of 15 extrinsically rewarded non-profit employees working within South Africa.Thematic analysis was utilised in order to generate codes which led to the formation of fiveintrinsic rewards categories. Main findings: Intrinsic rewards were classified into five categories, namely (1 MeaningfulWork, (2 Flexible Work, (3 Challenging Work, (4 Varied Work and (5 Enjoyable Work.These rewards each comprise of various subcategories, which provide insight into why suchwork is rewarding to non-profit employees. Practical/managerial implications: Traditional performance management systems shouldbe re-evaluated in the non-profit sector to shift focus towards intrinsic rewards, asopposed to focusing only on the use of extrinsic rewards such as incentives to motivateemployees. Contribution/value-add: The study provides a qualitative understanding of how extrinsicallyrewarded non-profit employees perceive their work to be intrinsically rewarding, whichbridges the empirical gap pertaining to intrinsic rewards within this sector.

  10. A Crisis of Trust or Trust in Crisis? Examining Internal Stakeholder Trust in Higher Education

    Science.gov (United States)

    Siefkes-Andrew, Ashlie J.

    2017-01-01

    There is not an organization in the world immune to crisis (Coombs, 2015). From for-profit corporations to the non-profit sector of higher education, research on various crises, and the communication surrounding them, has attracted the attention of scholars and practitioners over the years. This study contributes to literature surrounding…

  11. Quality Challenges in Transnational Higher Education under Profit-Driven Motives: The Vietnamese Experience

    Science.gov (United States)

    Nhan, Thi Thuy; Nguyen, Huu Cuong

    2018-01-01

    Among educational practices in the era of globalisation, developing countries are emerging with diverse representations of transnational collaboration. This paper investigates the operation and regulation of joint programs in Vietnam as a case study of higher education under the impact of profit-driven motives. It first reviews the trends,…

  12. Penerapan PSAK No. 45 Revisi Tahun 2015 pada Yayasan Madrasah Ibtidaiyah Baitul Makmur Kota Kotamobagu

    OpenAIRE

    Sugeha, Aldiansyah; Lambey, Linda

    2017-01-01

    Along with the times, now a non-profit organization has been growing rapidly, for example a foundation engaged in educational, religious, health and others. Kotamobagu State Islamic Elementary School is an example of a foundation that is engaged in the field of education are categorized into non-profit organizations because it has the resources coming from student fees and parental contributions. As with any profit organizations, non-profit organizations also require knowledge of accounting t...

  13. Working for a not-for-Profit Research and Development Organization in the Earth Sciences

    Science.gov (United States)

    McKague, h L

    2001-12-01

    The Southwest Research Institute (SwRI) is an independent not-for-profit applied engineering and physical sciences research and development organization. This means that SwRI owes no allegiance to organizations other than its clients. As a not-for-profit organization, SwRI reinvests its net income into the organization to improve, strengthen, and expand facilities and to support internal research and development projects. Located in San Antonio, Texas, on 1200 acres, SwRI employs nearly 2800 staff and occupies nearly 2,000,000 square feet of office space. Its business is about equally divided between commercial and government clients, most of whom have specific scientific and technical problems that need to be solved in a timely, cost-effective manner. Governmental clients include local, state, and federal agencies and foreign governments. Commercial clients include local, national, and international businesses. Earth science disciplines at SwRI include geology, geophysics, hydrology, geochemistry, rock mechanics, mining engineering, and natural hazard assessment. Our overall approach is to systematically examine client problems and develop solutions that may include field work, laboratory work, numerical modeling, or some combination of these approaches. This method of problem solving places a strong emphasis on interdisciplinary teamwork. The work environment at SwRI strikes a balance among the freedom to attack technically important problems, consistent support to professional development, and a strong commitment to meeting client's deadlines and goals. Real problems with real consequences are routinely solved on a tight schedule. The diversity of clients gives exposure to an extraordinarily wide range of problems. Successful employees have sound technical backgrounds, are flexible in accommodating varying clients needs, bring creativity and energy to problem solving and applications of technologies, can work on multiple tasks in parallel, and can communicate

  14. The Decline in For-Profit Higher Education during the Obama Administration and Its Prospects in the Trump Presidency

    Science.gov (United States)

    Castagnera, James Ottavio

    2017-01-01

    The fortunes of the for-profit higher education industry rise and fall with the political tides in the United States. During the 8 years of the George W Bush Administration (Republican), the for-profit sector of US higher education prospered. The following two terms of the Obama Administration (Democrat) resulted in the loss of all the ground…

  15. Public ownership helps boost HMOs' profits.

    Science.gov (United States)

    Kenkel, P J

    1992-05-04

    Health maintenance organizations have found that the route to faster growth and better profitability may be turning into a for-profit business and issuing stock. For the past five years, such organizations have generally outperformed their older, not-for-profit counterparts that rely on debt to fuel growth. Since 1988, HMOs have completed 48 stock and debt offerings, raising $3.6 billion.

  16. Models of Transformative Learning for Social Justice: Comparative Case Studies of Non-Formal Development Education in Britain and Spain

    Science.gov (United States)

    Brown, Eleanor J.

    2015-01-01

    This paper presents comparative case studies of non-formal development education by non-profit organisations in two European countries. The study aimed to explore the extent to which such activities provide opportunities for transformative learning. The research was qualitative and began with interviews with educators across 14 organisations in…

  17. Non-Formal Educator Use of Evaluation Results

    Science.gov (United States)

    Baughman, Sarah; Boyd, Heather H.; Franz, Nancy K.

    2012-01-01

    Increasing demands for accountability in educational programming have resulted in increasing calls for program evaluation in educational organizations. Many organizations include conducting program evaluations as part of the job responsibilities of program staff. Cooperative Extension is a complex organization offering non-formal educational…

  18. The role of non-governmental organizations in the social and the health system.

    Science.gov (United States)

    Piotrowicz, Maria; Cianciara, Dorota

    2013-01-01

    The article presents the definitions, objectives, fields and tasks of non-governmental organizations in social life, health system and health policy. In addition, the article addresses the issue of effectiveness and quality of NGOs' activity. The term "NGOs" (Non-governmental Organizations) includes different categories of entities that operate not to obtain financial gain, and also do not belong to the government sector. Non-governmental Organizations' fields of activity were described in the International Classification of Non-Profit Organizations (ICNPO). NGOs are an integral part of a democratic society. Sociological sciences emphasize their importance in enhancing social integration, implementation of the principle of subsidiarity, building civil society, social dialogue and participatory democracy. The main tasks of NGOs in the health system are providing services and health advocacy. Provision of services includes medical, social and psychological services as well as, integration activities, care and nursing, material and financial support, educational and information services and training. Health advocacy is a combination of individual and social actions designed to gain political commitment, policy support, social acceptance and systems support for a particular health goal or program. An important task carried out by NGOs is participation in the formation of health policy. The increasing role of NGOs in providing social services and the participation in political processes, result in the need to confirm the validity and credibility of their operation. One of the ways could be to introduce the mechanisms to assess quality and efficiency, such as registration as a part of a legal system, self-regulatory activities (card rules, codes of ethics), certification, participation in networks, monitoring and audit.

  19. THE THEORY OF NON-PROFIT ALTERNATIVE ECONOMY AS THE BASIS FOR A NEW ECONOMIC OUTLOOK

    Directory of Open Access Journals (Sweden)

    V. V. Myamlin

    2009-03-01

    Full Text Available The conflicts of existing financial-and-economic model of management are revealed. The groundlessness of profit-financial economic model based only on a profit approach is shown. The alienation of this model from general laws of the Nature is demonstrated. As an argument of absence of additional product the scheme of rotation of substances in the Nature is given. It is suggested to build the laws of economics starting not from idea considerations of those or other social groups but from general laws of the Nature. A new basic economic ideology – the theory of non-profitable economy – is proposed.

  20. Strategic management and performance differences: nonprofit versus for-profit health organizations.

    Science.gov (United States)

    Reeves, Terrie C; Ford, Eric W

    2004-01-01

    Despite mixed and contradictory findings, for-profits (FPs) and nonprofits (NPs) are assumed to be similar health services organizations (HSOs). In this study, a fifteen-item scale assessing HSOs' strategic management capacity was developed and tested using fifty-seven FP and twenty NP organizations. Then, using item response theory, the items were hierarchically profiled to produce two strategic profile models, a general and an FP anchored model. We find that deviation from the general profile, but not capability attainment level, is related to two of three financial measures. We conclude that studying FPs and NPs together is appropriate.

  1. Cause Related Marketing: Consumers Perceptions and Benefits for Profit and Non-Profits Organisations

    Directory of Open Access Journals (Sweden)

    Francisca Farache

    2008-07-01

    Full Text Available This study is an attempt to understand consumers’ perceptions regarding Cause Related Marketing [CRM]. The research findings were based on a survey of 200 consumers in the Brighton area and published data. The research aim was focused on the consumers’ perception of the alliance between corporations and non-profit organisations. The research found that consumers have a better perception of firms that work with charities and good causes than those that do not. They believe that the partnership between corporations and charities has an impact on the good of society. However, they are aware that corporations themselves benefit from this partnership. Concerning good causes, consumers prefer to support those related to Children. The researchers noticed that an individual connection with a cause might have considerable influence on consumer attitudes and behaviour in relation to a specific cause.

  2. Determinants of Sustainability and Organisational Effectiveness in Non-Profit Organisations

    Directory of Open Access Journals (Sweden)

    Chux Gervase Iwu

    2015-07-01

    Full Text Available This case study investigates the criteria for organizational effectiveness in non-profit organizations (NPOs with the aim to determine how the elements of sustainability fit within the criteria. To achieve this, the study utilized the research questions: “what criteria do NPOs use to evaluate their effectiveness?” and “how is sustainability embedded in NPO effectiveness?” The research design was interpretivist, adopting focus group interviews to obtain data. Specifically, two focus group interviews were held with the top management of an NPO which revealed that both financial and non-financial criteria were equally essential for NPO effectiveness. This finding is consistent with the literature, although it contradicts the initial assumption of the study that NPO effectiveness was based more on non-financial criteria than financial criteria. The study also found that the effectiveness of an NPO should be viewed in two ways: firstly, “the full achievement of its mandate” and, secondly, “the ability to run business projects to cover cost.” It also emerged that both the ability to cover costs and the achievement of a mandate should be done in a sustainable manner (a sustainable manner is seen as one that is harmonious with the natural and the socio-political environment. The results of this paper present a practical case for the management of NPOs by reiterating that the full achievement of the NPO mandate and the successful running of social projects to generate funds for sustainability are key elements of effectiveness. Given the essential role that NPOs play in developing countries, this study has provided the foundation for more widespread enquiry into the sustainability and effectiveness of NPOs.

  3. Atlantic Environmental Resource Directory, 1989: A directory of non-profit environmental and development organizations in Atlantic Canada

    Energy Technology Data Exchange (ETDEWEB)

    Cuthbertson, L.L.

    1989-01-01

    This directory lists 161 non-profit groups in the Atlantic region, along with contacts for the environmental networks across the country and in New England and appropriate federal and provincial offices in Atlantic Canada. The directory was compiled from questionnaires sent out to a list of contacts that were on an original mailing list of groups known to have taken stands on environmental issues in the past. Follow-up mailouts and phone calls were also made. As well, some contacts were discovered through word-of-mouth. Groups are listed alphabetically by province and are classified by subjects. Information includes address and phone number, contact, date formed, number of members, scope, language and objectives. Groups and resources are indexed by subject area and groups are listed by resources available, environmental networks, Eastern states-United States citizen groups, labour unions, federal and provincial government.

  4. Cultural challenges and essential factors in the implementation of IS in a non-profit organisation in a developing country

    DEFF Research Database (Denmark)

    Kastrup Nielsen, Sebastian; Svejvig, Per

    2013-01-01

    collaboration. Cultural dimensions from Hofstede and other researchers are examined to take spe-cific actions to reduce the cultural gap between developed and developing countries. The culture also affects the implementation process, which this paper has found an appropriate solution for. This, together......This paper seeks to describe some of the challenges in the implementation of IS in a non-profit or-ganization in a developing country. When people from developed countries assist in the process of making requirements specification, an understanding of local culture is essential for a successful...

  5. The business of bodies: Ethical perspectives on for-profit body donation companies.

    Science.gov (United States)

    Champney, Thomas H

    2016-01-01

    Human cadavers are a scarce resource that have educational, research and clinical value. While the tissues have great value, it is illegal in many countries to pay for them. In the United States, a number of for-profit body acquisition companies have been established over the past decade. These companies obtain bodies which were freely donated by the individuals or their families. The companies distribute the specimens to surgical training organizations, researchers and educational institutions. These businesses do not charge the receiving organizations for the bodies; they do, however, charge a fee that covers the transport, handling and other services which creates a profit for their companies. These types of businesses are described and analyzed as to whether they constitute an ethically appropriate mechanism to obtain and distribute bodies. The role of organizations and governments in establishing policies and regulations for the appropriate treatment of human remains is addressed. Recommendations are given for best practices in the ethical use and regulation of willed bodies. © 2015 Wiley Periodicals, Inc.

  6. THE INFLUENCE OF THE CONNECTIONS OF ROMANIAN NON-LISTED FIRMS TO TAX HAVENS ON THEIR PROFITABILITY

    Directory of Open Access Journals (Sweden)

    Mihai-Bogdan AFRASINEI

    2016-12-01

    Full Text Available The offshore entities have become one of the most efficient solutions for tax avoidance and are used by taxpayers almost all around the world. This paper investigates the influence of the connections (via subsidiaries or shareholders of Romanian non-listed firms to tax havens on their profitability and effective tax rate. In this regard, we used a sample of 7,167 Romanian firms (3,370 with connections to tax havens and 3,797 without tax havens connections. For statistical analysis, we used the simple and multiple linear regression methods with dummy variables. Results have shown that the presence of Romanian non-listed firms in tax havens significantly influences their profitability and effective tax rate. The firms with connections to tax havens have a return on equity ratio higher, a return on assets ratio lower, a gross profit margin ratio lower, a total assets turnover ratio higher and an effective tax rate lower than companies without connections to such jurisdictions.

  7. The accreditation systems of the EFOMP and the IFMBE as non-profit non-governmental organizations

    International Nuclear Information System (INIS)

    Slavtchev, A.; Todorov, V.

    2004-01-01

    Nowadays, new higher demands on the education and training of the physicists and engineers who work in the field of medicine are imposed. It is in concert with the rapid progress of the latter and the emerging novel approaches and new technology. The European Federation of the Organizations on Medical Physics (EFOMP) worked out a program for establishment of national accreditation system for medical physicists in its member-states, recommended for introduction in other countries as well. A similar program in the field of biomedical engineering is under preparation by the International Federation on Medical and Biomedical Engineering (IFMBE) and expected to be introduced in its member-states. The Action Plan of the International Atomic Energy Agency (IAEA) on this matter is also presented. These programs could in short time and effectively enough be applied in Bulgaria with respect to our preconditions and traditions. (authors)

  8. TO THE QUESTION OF MODELS OF ANALYSIS ASSESSING FINANCIAL CONDITION OF THE EDUCATIONAL ORGANIZATION OF HIGHER EDUCATION

    Directory of Open Access Journals (Sweden)

    A. Galushkin

    2016-01-01

    feature of the specifics in this case, is to focus on the qualitative characteristics of the object of analysis. This circumstance is particularly evident the need for a recalculation of analytical coefficients certain functional units.4. As the base of the latest analyzes of the financial condition of educational institutions of higher education must take into account some specific features of the organization of existing property relations in each educational institution of higher education, the presence (or absence of the fund earmarked funding, the configuration information database analysis, the status of various species financing concept category of business, elected approaches to assessing the financial condition.5. In many ways, traditional financial analysis of the educational institution of higher education can (and should be supported by using methodologically taken from the analytical account of the results of research and development concepts in the analysis of changes in allocation of intangible assets, as the main characteristics of the financial status of the educational institution of higher education reflecting the final positive results of non-profit activities: the production of highly educated professionals, research results, including those for which the educational institution of higher education has received the exclusive rights, the growth of professional skill of scientific and pedagogical personnel engaged a certain position in the rankings, which reflect the quality of education in educational institutions of higher education and others.

  9. Evaluation of the Effect of Non-Current Fixed Assets on Profitability and Asset Management Efficiency

    Science.gov (United States)

    Lubyanaya, Alexandra V.; Izmailov, Airat M.; Nikulina, Ekaterina Y.; Shaposhnikov, Vladislav A.

    2016-01-01

    The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in…

  10. The engagement and retention of non-profit employees in Belgium and South Africa

    Directory of Open Access Journals (Sweden)

    Michelle Renard

    2016-11-01

    Contribution: This study provides insights into the means by which non-profit employees across two nations demonstrate their enthusiasm, pride and involvement in the work that they perform. It moreover sheds light on the factors contributing to such employees intending to leave or stay within the employment of their organisations.

  11. Toward a balanced framework to evaluate and improve the internal functioning of non-profit economic development business incubators : A study in Belgium

    NARCIS (Netherlands)

    Vanderstraeten, J.; Matthyssens, P.; van Witteloostuijn, A.

    2014-01-01

    Non-profit organisations, such as economic development incubators, may adapt the balanced scorecard and strategy map in their efforts to improve their internal functioning. In this paper, we employ qualitative research among non-profit economic development incubators in Antwerp, Belgium, to modify

  12. Medical Schools for Profit?

    African Journals Online (AJOL)

    [3] The same could be said of E-learning in medical education.[4,5] Thirdly allowing profits within medical education should attract more investment. Investors could sink funds into medical education, and learners would benefit as a result; inevitably investors would like to see a return on investment – however, successful.

  13. Profits in reverse? An examination of the decisive factors for reverse supply chain profitability

    DEFF Research Database (Denmark)

    Larsen, Samuel; Jacobsen, Peter

    2015-01-01

    Although the concept of the reverse supply chain (RSC) is not unknown in industry, an inhibitor for its successful use is low (or no) profitability. A research challenge is investigating ways to establish the RSC as a profit-creating center in the organization. This paper contributes...

  14. Inter-Relationship between Profitability, Growth and Size: A Case of Non-Financial Companies from Pakistan

    Directory of Open Access Journals (Sweden)

    Rehana Kouser

    2012-12-01

    Full Text Available The purpose of this paper is to provide an in-depth description of the inter-relationship between firm size, growth, and profitability of non-financial companies listed at Karachi stock exchange. The study is based on the sample of 70 (seventy non-financial companies listed at Karachi Stock Exchange of Pakistan, selected on the basis of their market capitalization. Panel data techniques were employed using 700 observations of each of the variables of study; size(log natural of total assets, growth (sustainable growth rate for firm and profitability (return on assets. Observations are collected for ten years (2001-2010. The study concluded thatthere is study reveals that all the profitability has strong positive relationship with the growth of the firm; however size has less significant and negative impact on the profitability. Onesuggestion for further research would be to replicate the study in order to get more cases. Furthermore, it would be valuable to take a more long-term focus to examine the described relationships in the long run. The paper highlights the importance of these measures which are generally used for performance evaluation. Paper sets out the criteria that under which situations the company should focus which of the measure, so that company may derive its strategies on that way. This paper improves our preferences about the three major measures of the firm. Moreover, it contributes to the literature of financial management that how these three measures have trade-off between them.

  15. The role of information technologies in organization of non-formal education

    Directory of Open Access Journals (Sweden)

    Elkina Irina

    2016-01-01

    Full Text Available The authors consider the role of information technologies in realization of non-formal education in the modern information society. Cultural and leisure institutions, libraries etc. become facilitators of non-formal education. Introduction to cultural values, to the new knowledge, obtaining positive emotions attracts the representatives of various professional and social groups to this kind of education and additionally favors their familiarization with the Humanities. A large choice of new, game forms and methods of training, learners’ active participation – all this empowers non-formal education and a skill to learn and work under the conditions of redundant information is one of the most relevant in the modern society.

  16. Polish and Silesian Non-Profit Organizations Liquidity Strategies

    OpenAIRE

    Michalski, Grzegorz; Mercik, Aleksander

    2013-01-01

    The kind of realized mission inflows the sensitivity to risk. Among other factors, the risk results from decision about liquid assets investment level and liquid assets financing. The higher the risk exposure, the higher the level of liquid assets. If the specific risk exposure is smaller, the more aggressive could be the net liquid assets strategy. The organization choosing between various solutions in liquid assets needs to decide what level of risk is acceptable for her owners (or donors) ...

  17. Valuing goodwill: not-for-profits prepare for annual impairment testing.

    Science.gov (United States)

    Heuer, Christian; Travers, Mary Ann K

    2011-02-01

    Accounting standards for valuing goodwill and intangible assets are becoming more rigorous for not-for-profit organizations: Not-for-profit healthcare organizations need to test for goodwill impairment at least annually. Impairment testing is a two-stage process: initial analysis to determine whether impairment exists and subsequent calculation of the magnitude of impairment. Certain "triggering" events compel all organizations--whether for-profit or not-for-profit--to perform an impairment test for goodwill or intangible assets.

  18. The Effectiveness of Cultural Property and Conservation Learning in Elementary Education and Evaluation of the Contribution of Non-Governmental Organizations

    Directory of Open Access Journals (Sweden)

    Meltem UÇAR

    2014-05-01

    Full Text Available A definition of cultural heritage, with its tangible and intangible meanings, encompasses places that are a part of daily life, and brings them into the realm of conservation efforts. In this context, conservation becomes a concern of daily life and means that users of these places must shoulder more responsibility for them. With this in mind, people need to be aware of the values and importance of cultural heritage and their individual role in its conservation. To develop public awareness of conservation of cultural heritage, awareness studies need to begin in childhood education, and in recognition of this, cultural heritage concepts have been included in Turkish primary school education programs. Additionally, a number of awareness studies have been carried out by non-governmental organizations to date. This paper aims to evaluate the concept of cultural heritage in social science programs in elementary education, and discuss the potential contributions to the education system of awareness studies carried out by non-governmental organizations. The first part of the paper deals with the place of the individual in conservation studies, and is followed by cultural heritage learning areas in social science programs in elementary education. The third section examines the results of a survey held to evaluate students’ degrees of learning. The fourth part evaluates some awareness-raising studies carried out by national and international non-governmental organizations. The final part proposes a number of criteria to be considered when attempting to raise cultural heritage education among children.

  19. AREN - A non-governmental organization acting in public formation and information

    International Nuclear Information System (INIS)

    Mauna, Traian; Anghelescu, Serban Mihnea

    1998-01-01

    The Romanian Association for Nuclear Energy - AREN, founded eight years ago as non-governmental and non-profit organization, is deploying its activity on a voluntary basis. The association comprises 248 fellows, as physical persons, 17 juridical supporting fellows and eight honorary fellows, outstanding personalities with special contributions in promoting Romanian nuclear power development, 'Ionel Purica' - prize winners. AREN co-operates with other domestic NGO's and other sister organizations from abroad, is a collective member of the General Association of Romanian Engineers and is affiliated to European Nuclear Society (ENS). For specialist and public information AREN is publishing and disseminating the following four publications: 1 - 'Energia Nucleara' (Nuclear Energy) journal; 2 - the bulletin 'Nucleus' brought from ENS and translated in Romanian language; 3 - the news 'NUC NET', adopted, worked up and translated in Romanian; 4 - the periodic bulletin 'Nuclear News'. Yearly, AREN organizes the 'Nuclear Energy Days' and the biennial International Symposium of Nuclear Energy (SIEN). (authors)

  20. Challenges and best practices for big data-driven healthcare innovations conducted by profit–non-profit partnerships – a quantitative prioritization

    NARCIS (Netherlands)

    Witjas-Paalberends, E. R.; van Laarhoven, L. P.M.; van de Burgwal, L. H.M.; Feilzer, J.; de Swart, J.; Claassen, H.J.H.M.; Jansen, W. T.M.

    2017-01-01

    Big data-driven innovations are key in improving healthcare system sustainability. Given the complexity, these are frequently conducted by public-private-partnerships (PPPs) between profit and non-profit parties. However, information on how to manage big data-driven healthcare innovations by PPPs is

  1. What motivates librarians working in not for profit organizations

    Directory of Open Access Journals (Sweden)

    Vera Gradišar

    1997-01-01

    Full Text Available The area called motivation in not-for-profit organizations - including public enterprises - has been rather neglected. Most often the opinion prevails that apart from fixed salaries and system of promotion, there are no other ways of motiva ting staff. The aim of this article is to point out that this is not the čase, and that successful and efficient work of the staff which is necessary for the attainment of the goals of the organization, does not depend only on money. Motivating factors can be assessed by means of simple questionnaires.The articlebriefly defines the siginficance of public enterprises, their management and operation, areas which are mainly defined and controlled from outside.Motivation, factors affecting it, Maslow's theory of motivation and Herzberg's bifactorial theory are described. The fourth chapter brings some more on human resources in libraries and on the inquiry carried out on the basis of Herzberg's bifactorial theory; some directions on how we can use ali the different factors at our disposal are added as well.

  2. Meet the New For-Profit: The Low-Profit

    Science.gov (United States)

    Blumenstyk, Goldie

    2012-01-01

    "Doing well by doing good" is the business mantra of the for-profit-college industry. But one does not have to look far to find people who question the slogan's sincerity or the very legitimacy of that model. And that was even before reports of some companies' abusive student-recruiting practices and questionable educational standards fed a public…

  3. Quasi-Monopoly Status of a Non-for-Profit Reference Terminology Provider - An Exemplary Approach on Transparency Improvement Regarding Licensing.

    Science.gov (United States)

    Dewenter, Heike; Thun, Sylvia

    2018-01-01

    As the reference terminology SNOMED CT is gaining in significance and seems without alternative in interoperable Electronic Health Records, the holder of its intellectual property, the non-for-profit organization SNOMED International has achieved a quasi-monopoly status as a provider. We examine the current dealing with corporate transparency regarding SNOMED CT licensing together with policy recommendations derived from the research project ASSESS CT, in the context of collaboration with Standardization Organizations. In addition, transparency improvement is proposed based on the economic Principal-Agent-Theory, assuming SNOMED CT Licensees as principals. In this paper we introduce improvement measures with regard to increase transparency in the licensing process addressing to the reference terminology users and especially the terminology provider. The aim is to present strategies towards transparency, with the intent to remove barriers concerning indecisive organization stakeholders and users of a license and fee-based terminology solutions, as well as to overcome resentments connected to the quasi-monopoly status of the provider.

  4. Assessment of a tool for measuring non-profit advocacy efforts in India, Uganda and Yemen.

    Science.gov (United States)

    Lalwani, Tanya; Rajaratnam, Julie Knoll; McOwen, Jordan; Gordis, Deborah J; Bowen, Lisa A; Bernson, Jeff

    2016-03-01

    To improve maternal and child health, the White Ribbon Alliance for Safe Motherhood (WRA) implemented an innovative policy advocacy project in India, Uganda and Yemen from 2009 to 2011. PATH assisted WRA in designing an approach to measure the short- and long-term results of WRA's advocacy efforts.Expert rating instruments have been widely used since 1970s to track country-level program efforts focusing on family planning, maternal and neonatal health, and HIV/AIDS. This article assesses and establishes the strength and applicability of an expert rating tool, the Maternal Health Policy Score (MHPS), in measuring and guiding a non-profit's advocacy efforts.The tool was assessed using five criteria: validity of results, reproducibility of results, acceptability to respondents, internal consistency and cost. The tool proved effective for measuring improvements in the policy environment at both the national and subnational levels that the non-profit intended to effect and useful for identifying strong and weak policy domains. The results are reproducible, though ensuring fidelity in implementation during different rounds of data collection may be difficult. The acceptability of the tool was high among respondents, and also among users of the information.MHPS provides a quick, low-cost method to measure overall changes in the policy environment, giving advocacy organizations and grant makers timely information to gauge the influence of their work and take corrective action. WRA demonstrated the use of MHPS at multiple points in the project: at the onset of a project to identify and strategize around policy domains that need attention, during and at the end of the project to monitor progress made and redirect efforts. © The Author 2014. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

  5. University partnerships with the corporate sector faculty experiences with for-profit matriculation pathway programs

    CERN Document Server

    Winkle, Carter

    2013-01-01

    Carter Winkle provides emperically derived insight into both positive and negative implications of the contemporary phenomena of partnerships between universities and private, for-profit educational service providers resulting in matriculation pathway programs for non-native English speaking students in the United States.

  6. For-Profit Schools: They Get IT

    Science.gov (United States)

    Waters, John K.

    2011-01-01

    The for-profit sector of higher education has generated some disturbing headlines recently. Widely publicized charges of predatory recruiting practices have prompted new regulations and provided fuel for scorching criticism of the entire business model. But while the spotlight is focused on what for-profits are doing wrong, are people overlooking…

  7. Time spent for activation of non-profit studies in oncology in Italy.

    Directory of Open Access Journals (Sweden)

    Gianfranco De Feo

    Full Text Available AIM: The aim of this paper is to describe the time spent to activate oncological non-profit clinical trials promoted in Italy by the National Cancer Institute of Naples, following the implementation of recent European laws. METHODOLOGY: Data about the process of activation of 5 non-profit multicentre clinical trials were prospectively collected through a web-based system. The impact of European guidelines was assessed by comparing the efficiency of the process between applications started before and after the decree introducing in Italy the Clinical Trial Application form (MD-CTA. Outcomes of the descriptive analyses were the time to EC opinion, the time to administrative agreement signature after a positive EC opinion, and the cumulative percentage of submissions that came to closure (either positive or negative within four subsequent time cohorts. PRINCIPAL FINDINGS: From March 2007 to October 2009, 202 applications were submitted to 107 centres. Forty-four (59% applications of those submitted before were successful, compared to 71 (55% of those submitted after MD-CTA. Most of the failures were due to missing EC response (27% and 22% or administrative reasons (10% and 16%, before and after, respectively; very few (4% and 7% were due to EC refusal. The impact of the MD-CTA on time to EC opinion looked positive (median 4.1 vs 2.4 months, before and after, respectively but a subgroup analysis revealed that the impact was limited to a comparison biased by the selection of EC. After a positive EC opinion, there was no difference before and after MD-CTA in the time to administrative agreement signature (median 3.6 and 3.8 months, respectively. A trend to shortening time to closure of the whole submission process over the time was evident, with 58% of the applications coming to closure within 6 months from submission in the most recent cohort. CONCLUSIONS: In our experience there is reassuring evidence of a trend toward shortening the time spent to

  8. The importance of working capital management for hospital profitability: evidence from bond-issuing, not-for-profit U.S. hospitals.

    Science.gov (United States)

    Rauscher, Simone; Wheeler, John R C

    2012-01-01

    Increased financial pressures on hospitals have elevated the importance of working capital management, that is, the management of current assets and current liabilities, for hospitals' profitability. Efficient working capital management allows hospitals to reduce their holdings of current assets, such as inventory and accounts receivable, which earn no interest income and require financing with short-term debt. The resulting cash inflows can be reinvested in interest-bearing financial instruments or used to reduce short-term borrowing, thus improving the profitability of the organization. This study examines the relationship between hospitals' profitability and their performance at managing two components of working capital: accounts receivable, measured in terms of hospitals' average collection periods, and accounts payable, measured in terms of hospitals' average payment periods. Panel data derived from audited financial statements for 1,397 bond-issuing, not-for-profit U.S. hospitals for 2000-2007 were analyzed using hospital-level fixed-effects regression analysis. The results show a negative relationship between hospitals' average collection period and profitability. That is, hospitals that collected on their patient revenue faster reported higher profit margins than did hospitals that have larger balances of accounts receivable outstanding. We also found a negative relationship between hospitals' average payment period and their profitability. Hospital managers did not appear to delay paying their vendors. Rather, the findings indicated that more profitable hospitals paid their suppliers faster, possibly to avoid high effective interest rates on outstanding accounts payable, whereas less profitable hospitals waited longer to pay their bills. The findings of this study suggest that working capital management indeed matters for hospitals' profitability. Efforts aimed at reducing large balances in both accounts receivable and accounts payable may frequently be

  9. Do non-profit sport organisations innovate? Types and preferences of service innovation within regional sport federations

    NARCIS (Netherlands)

    Winand, M.; Scheerder, J.; Vos, S.B.; Zint, T.

    2016-01-01

    Little is known about innovation in the non-profit sport sector. The current research addresses this gap by questioning whether and to what extent sport federations innovate. It aims to identify types of innovation implemented by sport federations and their attitude and preferences towards

  10. Management of Enterprise Profit: Theory and Methodology

    OpenAIRE

    Nadezhda Sergeevna Piontkevich

    2015-01-01

    Effective management of financial activity of commercial organization promotes achievement of the main objective of its activity – receiving profit. Both external and internal factors causing specifics of financial management of organization in the field of management of profit have impact on this process. In modern conditions of economic development this problem gains the greatest relevance, and new approaches for its decision are required. In the present article the author’s theoretical and...

  11. Rael Artel Gallery: Non-Profit Project Space : short tale of an experimental project's space tactics / Kiwa

    Index Scriptorium Estoniae

    Kiwa, pseud., 1975-

    2009-01-01

    Aastatel 2004-2008 Pärnus ja aastatel 2006-2008 Tartus tegutsenud Rael Artel Galeriist, mille looja ja moderaator oli Rael Artel. Galerii tegevus lõppes kunstialbumi "Hotell Pärnu : Rael Arel Gallery : Non Profit Project Space 2004-2008 / kontseptsioon ja toimetamine: Rael Artel" ilmumisega 2009. aastal

  12. A Financial Ratio Analysis of For-Profit and Non-Profit Rural Referral Centers

    Science.gov (United States)

    McCue, Michael J.; Nayar, Preethy

    2009-01-01

    Context: National financial data show that rural referral center (RRC) hospitals have performed well financially. RRC hospitals' median cash flow margin ratio was 10.04% in 2002 and grew to 11.04% in 2004. Purpose: The aim of this study is to compare the ratio analysis of key operational and financial performance measures of for-profit RRCs to…

  13. 22 CFR 145.27 - Allowable costs.

    Science.gov (United States)

    2010-04-01

    ... Relations DEPARTMENT OF STATE CIVIL RIGHTS GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 145...-Profit Organizations.” The allowability of costs incurred by institutions of higher education is...

  14. 38 CFR 49.27 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 49.27 Allowable...-Profit Organizations.” The allowability of costs incurred by institutions of higher education is...

  15. 40 CFR 30.27 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 30.27 Allowable...-Profit Organizations.” The allowability of costs incurred by institutions of higher education is...

  16. Alternative profit rate shariah-compliant for islamic banking

    Science.gov (United States)

    Gazali, Nadhirah; Halim, Nurfadhlina Abdul; Ghazali, Puspa Liza

    2017-09-01

    Profit is the aims for Islamic banking and conventional banking. Determination of profit in Islamic banking in Malaysia depends on the profit rate, whereas profit rate is essentially from reference rate which is known as the base rate (BR). However, the determination of the components contained in the BR such as benchmark cost of funds and the statutory reserve requirement (SRR) is non-compliance with the Shariah because its directly proportional to the overnight policy rate (OPR). Therefore, an alternative formula for the profit rate are proposed which is known as the base profit rate (BPR). Construction of BPR formula is based on the principle that are more Shariah-compliant.

  17. Screen Wars, Star Wars, and Sequels: Nonparametric Reanalysis of Movie Profitability

    OpenAIRE

    W. D. Walls

    2012-01-01

    In this paper we use nonparametric statistical tools to quantify motion-picture profit. We quantify the unconditional distribution of profit, the distribution of profit conditional on stars and sequels, and we also model the conditional expectation of movie profits using a non- parametric data-driven regression model. The flexibility of the non-parametric approach accommodates the full range of possible relationships among the variables without prior specification of a functional form, thereb...

  18. Combining Purpose With Profits

    DEFF Research Database (Denmark)

    Julian Birkinshaw, Julian; Foss, Nicolai Juul; Lindenberg, Siegwart

    2014-01-01

    A sense of purpose that transcends making money can motivate employees. But to sustain both a sense of purpose and a solid level of profitability over time, companies need to pay attention to several fundamental organizing principles....

  19. Enhancing the Value of Public Education: Lessons from the Private Sector

    Science.gov (United States)

    Manafo, Michael J.

    2006-01-01

    In his career in education, the author has spent much time working on behalf of independent schools and non-profit organizations both in the U.S. and abroad. He believes that his work in the world of tuition-driven institutions has given him some insights into the care and feeding of successful schools. He further believes that many of the things…

  20. Reducing pesticide use while preserving crop productivity and profitability on arable farms.

    Science.gov (United States)

    Lechenet, Martin; Dessaint, Fabrice; Py, Guillaume; Makowski, David; Munier-Jolain, Nicolas

    2017-03-01

    Achieving sustainable crop production while feeding an increasing world population is one of the most ambitious challenges of this century 1 . Meeting this challenge will necessarily imply a drastic reduction of adverse environmental effects arising from agricultural activities 2 . The reduction of pesticide use is one of the critical drivers to preserve the environment and human health. Pesticide use could be reduced through the adoption of new production strategies 3-5 ; however, whether substantial reductions of pesticide use are possible without impacting crop productivity and profitability is debatable 6-17 . Here, we demonstrated that low pesticide use rarely decreases productivity and profitability in arable farms. We analysed the potential conflicts between pesticide use and productivity or profitability with data from 946 non-organic arable commercial farms showing contrasting levels of pesticide use and covering a wide range of production situations in France. We failed to detect any conflict between low pesticide use and both high productivity and high profitability in 77% of the farms. We estimated that total pesticide use could be reduced by 42% without any negative effects on both productivity and profitability in 59% of farms from our national network. This corresponded to an average reduction of 37, 47 and 60% of herbicide, fungicide and insecticide use, respectively. The potential for reducing pesticide use appeared higher in farms with currently high pesticide use than in farms with low pesticide use. Our results demonstrate that pesticide reduction is already accessible to farmers in most production situations. This would imply profound changes in market organization and trade balance.

  1. 49 CFR 19.2 - Definitions.

    Science.gov (United States)

    2010-10-01

    ... WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS General § 19.2... acquired. Other charges, such as the cost of installation, transportation, taxes, duty or protective in... higher education, public and private hospitals, and other quasi-public and private non-profit...

  2. 43 CFR 12.902 - Definitions.

    Science.gov (United States)

    2010-10-01

    ... Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations General § 12.902 Definitions... cost of installation, transportation, taxes, duty or protective in-transit insurance, shall be included... institutions of higher education, public and private hospitals, and other quasi-public and private non-profit...

  3. ESTIMATION OF FLEXIBILITY OF AN ORGANIZATION ON THE GROUND OF THE CALCULATION OF PROFIT MARGIN RATE

    Directory of Open Access Journals (Sweden)

    Olga Gennadevna Rybakova

    2016-12-01

    Full Text Available The article deals with the problem of the flexibility of an organization as the ability to adapt effectively to the external environment. The authors have identified and investigated different approaches to estimating the flexibility of an organization on the ground of flexibility grading, calculation of the general index of flexibility as well as the calculation of flexibility’s ranking score. We have identified the advantages and disadvantages of these approaches. A new method of the estimation of an organization’s flexibility on the ground of the calculation of relative profit margin has been developed. This method is the multifunctional assessment tool of enterprise’s functionability in the current context of difficult and volatile economic environment. It allows in the early stage to identify negative trends in the production and financial figures and thus, it enables the organizational leadership to take steps in advance in order to avert a crisis in its activity. Keeping the profit margin at the same rate at the forced contraction of output, because of the negative impact of external factors, will confirm that the organization has adapted to the external environment and, therefore, it is flexible. The organization can be considered with margin rate beginning to low up to zero value as an organization with an insufficient level of flexibility that is at the “zone of crisis” and it is characterized by the depletion of reserved funds and reduction of current assets. Loss-maker is nonflexible and the presence of loss means that the organization has an evident sign of crisis and it can be bankrupt.

  4. Tafsir Hermeneutika Intensionalisme Atas “Laba” Yayasan Pendidikan

    Directory of Open Access Journals (Sweden)

    Dian Purnama Sari

    2010-12-01

    Full Text Available Yayasan is a non-profit organization. The organization should not, by nature, has income statement and “profit” account. But, a non-profit organization which has profit account in income statement, still exists. The aim of this research is to find why the non-profit organization use income statement and understand the meaning of “profit” in non-profit education organization. The paradigm used in this research is interpretive paradigm. This research used Hermeneutics Intensionalism as the analysis method. The result shows there are three meanings of “profit” in non-profit organization, namely material “profit”, social “profit”, and memorial “profit”. The material “profit” is used to pay the debt of the non-profit organization. Social “profit” is the meaning of “profit” understood by student who benefit from fee dis-counts from the school. The third “profit” is memorial “profit” that means value to every stakeholder of this organization, that could remember won-derful times when they studied and worked in this school. These three “profits” are connected and affect one another so that they become borderless circle, namely the Tri-Sari “Laba” Yayasan.

  5. Energy education on the move: A national energy education survey and case studies of outstanding programs

    Energy Technology Data Exchange (ETDEWEB)

    Harrigan, M.

    1992-03-01

    Energy education, defined as communication that is designed to influence people's energy usage, has been conducted in one form or another by a wide range of organizations since long before the energy crisis of 1973. Energy education is undertaken by a broad range of public, private, non-profit and utility organizations for a variety of purposes. Each program has a unique message, audience and objectives. Although many energy education programs are still in the early stages of development, some of the programs have been evaluated and show promising results. In an effort to consolidate, describe, and communicate information about the broad range of energy education efforts in this country, a survey was conducted. The surveys were developed to determine who provides energy education, what methods they use, and whether they evaluate the results. The results of the surveys are described and analyzed in the second section of this three-tiered report.

  6. Energy education on the move: A national energy education survey and case studies of outstanding programs

    Energy Technology Data Exchange (ETDEWEB)

    Harrigan, M.

    1992-03-01

    Energy education, defined as communication that is designed to influence people`s energy usage, has been conducted in one form or another by a wide range of organizations since long before the energy crisis of 1973. Energy education is undertaken by a broad range of public, private, non-profit and utility organizations for a variety of purposes. Each program has a unique message, audience and objectives. Although many energy education programs are still in the early stages of development, some of the programs have been evaluated and show promising results. In an effort to consolidate, describe, and communicate information about the broad range of energy education efforts in this country, a survey was conducted. The surveys were developed to determine who provides energy education, what methods they use, and whether they evaluate the results. The results of the surveys are described and analyzed in the second section of this three-tiered report.

  7. Does Capital Structure Influence Company Profitability?

    Directory of Open Access Journals (Sweden)

    Herciu Mihaela

    2017-12-01

    Full Text Available Every company has a different structure of balance sheet. Some of the companies have more liabilities than equity. Considering the industry or debt-to-equity ratio, the balance sheet structure affects the company profitability measured by DuPont system. The main objective of the paper is to analyze the structure of balance sheet and to identify some optimal levels in order to increase company profitability. The DuPont returns like ROA (return on assets and ROE (return on equity will be used to measure the company profitability, while the debt-to-equity ratio will be used as a measure (reflection of capital structure. The samples consist on the most profitable non-financial companies ranked in Fortune Global 500. The companies will be grouped in clusters (based on industry or debt-to-equity ratio in order to identify the signification of the correlation between the profit and the balance sheet structure. The main results of the paper refer to the company profitability that can be increased by using an optimal structure of liabilities and equity.

  8. Marketing ethics, functions, and content: a health education/marketing survey.

    Science.gov (United States)

    Cooper, P D; King, K K

    1985-01-01

    Survey data were used to evaluate the role of marketing in the nonprofit arena of health promotion. Questionnaires utilizing a Likert type scale were sent to 106 marketers and 247 health educators soliciting their opinions about health care marketing. Both groups agreed that marketing was appropriate for both profit and non-profit organizations, but were not in total agreement on specific aspects of the marketing process. Marketers were adamant that marketing is not confined to promotional, advertising and communication functions, while health educators were neutral. Marketers were strong in their disagreement that marketing is selling; health educators were still neutral but in slight disagreement. Marketers did not believe that marketing uses gimmickry heavily, while health educators agreed that it does use gimmickry. A significant finding from the survey is that the major ethical issue for health educators is their view that marketing manipulates society. Both community and school health educators agreed that using marketing techniques is a step forward manipulation of a society, while the group of marketers disagreed.

  9. Provision of Child Care: Cost Functions for Profit-Making and Not-for-Profit Day Care Centers

    OpenAIRE

    Swati Mukerjee; Ann Dryden Witte; Sheila Hollowell

    1990-01-01

    This paper estimates cost functions for day care centers in Massachusetts. The production technology assumed is the generalized homothetic Cobb-Douglas production function. The cost function dual to this production function is estimated separately for profit-making (P1Os) and not-for-profit (NPOs) organizations. The results are discussed in the context of current NPO literature. NPOs are found to be operating at higher average coats than PMOs for most output levels as predicted by the literat...

  10. 75 FR 3716 - Notice of Proposed Information Collection Requests

    Science.gov (United States)

    2010-01-22

    ... platform as a tool for use with the Investing in Innovation grant program (i3), which was established as... will provide $650,000,000 in competitive grants to Local Education Agencies (LEAs), non-profit organizations working in collaboration with LEAs, or non-profit organizations working in collaboration with a...

  11. The for-profit sector in humanitarian response: integrating ethical considerations in public policy decision making.

    Science.gov (United States)

    Huckel Schneider, Carmen; Negin, Joel

    2016-01-01

    The engagement of the for-profit private sector in health, social and humanitarian services has become a topic of keen interest. It is particularly contentious in those instances where for-profit organizations have become recipients of public funds, and where they become key decision-makers in terms of how, and to whom, services are provided. We put forward a framework for identifying and organizing the ethical questions to be considered when contracting government services to the for-profit sector, specifically in those areas that have traditionally remained in the public or not-for-profit spheres. The framework is designed to inform both academic debate and practical decision-making regarding the acceptability, feasibility and legitimacy of for-profit organizations carrying out humanitarian work. First, we outline the importance of posing ethical questions in government contracting for-profit vs. not-for-profit organizations. We then outline five key areas to be considered before then examining the extent to which ethics concerns are warranted and how they may be safeguarded.

  12. Profitability of Qualified-Labour-Power Production

    Science.gov (United States)

    Baldino, Roberto Ribeiro; Cabral, Tânia Cristina Baptista

    2015-01-01

    In Baldino and Cabral (2013) we introduced the concept of qualified labour-power as the commodity produced by the school system. In the present article we outline a quantitative model to evaluate the profit rate of educational programmes. We compare a medical school programme with a teacher education programme at a public university in Brazil,…

  13. Charity care: do not-for-profits influence for-profits?

    Science.gov (United States)

    Clement, Jan P; White, Kenneth R; Valdmanis, Vivian

    2002-03-01

    This study further examines whether not-for-profit hospitals exert pressure on for-profit hospitals to provide charity care and whether for-profit hospitals react differently than not-for-profit hospitals to managed care pressures and hospital competition in providing charity care. A two equation model is estimated using 1996 data from California hospitals. The results indicate that in mixed ownership markets, for-profit hospitals provide significantly less charity care as not-for-profit hospitals in the market provide more. Unexpectedly, study for-profit hospitals were not more influenced by price competition than other hospitals with respect to charity care. Having a unique role in providing charity care may justify continuing tax exemption for not-for-profit hospitals and enhance interest in payment and other policies with regard to conversions to ensure that not-for-profit hospitals continue to be represented in market areas.

  14. DISCRIMINANT ANALYSIS OF BANK PROFITABILITY LEVELS

    Directory of Open Access Journals (Sweden)

    Ante Rozga

    2013-02-01

    Full Text Available Discriminant analysis has been employed in this paper in order to identify and explain key features of bank profitability levels. Bank profitability is set up in the form of two categorical variables: profit or loss recorded and above or below average return on equity. Predictor variables are selected from various groups of financial indicators usually included in the empirical work on microeconomic determinants of bank profitability. The data from the Croatian banking sector is analyzed using the Enter method. General recommendations for a more profitable business of banking found in the bank management literature and existing empirical framework such as rationalization of overhead costs, asset growth, increase of non-interest income by expanding scale and scope of financial products proved to be important for classification of banks in different profitability levels. A higher market share may bring additional advantages. Classification results, canonical correlation and Wilks’ Lambda test confirm statistical significance of research results. Altogether, discriminant analysis turns out to be a suitable statistical method for solving presented research problem and moving forward from the bankruptcy, credit rating or default issues in finance.

  15. The Role of READ (Rural Education and Development) Foundation in Quality Education of Pakistan

    Science.gov (United States)

    Farooq, Muhammad Sabil; Kai, Yuan Tong

    2016-01-01

    Education means all round development, this all round development means intellectual, social and emotional development. It is only education that can mould the behavior of an individual. READ (Rural Education and Development) Foundation is not-for-profit organization established in 1994 to address the dire need for education and literacy in…

  16. Podpora lidí s tělesným postižením. Projekt "Práce na míru šitá"

    OpenAIRE

    Brůnová, Lada

    2011-01-01

    The Thesis "The Educative Campaign for People with Psychical Disabilities. Project "Tailored Job" deals with social marketing, specifically social campaign of a non-profit organization Asistence o.s. and its various aspects with regard to the Czech non-profit environment. I devote a large part of the thesis to the communications mix which, if used cleverly, saves the non-profit organization some money. Finally, I try to evaluate the project, in particular the communications site and outline h...

  17. sustainable development and profitability in the Finnish restaurant industry

    OpenAIRE

    Mulenga, Mpafya

    2015-01-01

    Environmental sustainability in the food industry is often concerned with the provision of organic products and recycling. The emphasis on organically produced supplies though viewed as an environmentally sustainable means of food production to meet the ends of the green revolution should not obscure consideration of profitability in the business. Making profit is a business goal, while environmental sustainability is an ethical issue whose practice is subject to the balancing act of being pr...

  18. Avoidance of international double taxation. Taxation of business profits in Romania

    OpenAIRE

    Florin Dumiter; Ștefania Jimon

    2017-01-01

    In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its juris...

  19. The Reflection of the Learning Organization Concept to School of Education

    Directory of Open Access Journals (Sweden)

    Esmahan AGAOGLU

    2006-01-01

    Full Text Available The change and development that has been observed everywhere, it is the result of the knowledge accumulated along the human history. The knowledge was increasing since the primitive era and is now becoming the unique factor of production fast sidelining both capital and power. As a result of this situation, it is treated of the knowledge society. In the knowledge society, it necessitates the learning organisations, which know to profit by knowledge as a basic power. In our time, the organization should adopt the education as a life style and transform them to learning organisation. This situation is current for educational organisations. The societies of today need the individuals who know how to reach knowledge, how to convert the gained knowledge to the behaviours, how to produce new knowledge using them. For growing up the individuals who have these characteristics, educational organisations have to transform to learning organisations. In this process, the teachers also have important role. For this reason, it was realised a descriptive study, which aimed to determine whether the schools of education have the learning organisation features. The sample group of study is the academic staff of the school of education at Anadolu University. The data was gathered with the questionnaire of learning organisation features. At the end of study, it was found that the academic staff believed the faculty had many features of learning organization, but some deficiencies about strategies.

  20. Risk Pricing and Profit Maximization of Insurance Companies ...

    African Journals Online (AJOL)

    The research investigates the impact of pricing of risk on the profitability of Nigeria insurance market and also the relationship between operation expenses and profitability of the non-life insurance market in Nigeria. Results show that economy, competition and government regulation have effect on pricing of risk. Also, it was ...

  1. Use of direct marketing in nonprofit organizations

    Directory of Open Access Journals (Sweden)

    Popović Ana

    2010-01-01

    Full Text Available Non profit organizations represent very heterogenus group of organizations which can be determined by the fact that they are being used as forums for creation and distribution of new ideas. Their aim is to raise public awareness on the purpose they promote and get the reply for their initiatives for gaining support in form of monetary sources for charities, vote for political candidate or achieving a communicational goal. Non governmental organizations, as the dominant form of non profit organizations, are being founded with mission to raise public awareness on some issue or provide help to certain marginalized group. The direct marketing instruments and techniques are considered to be very useful for achieving mission formulated that way. They are, by their nature, precisely targeted and objective-oriented and require direct reply. Apart from that, direct marketing activities are cost-efficient, costs that they generate can be shown in financial reports, and results of undertaken initiatives are directly measurable. All the mentioned lead to conclusion that direct marketing is, for additional reasons, even more appropriate for NPOs having in mind that they usually have limited available resources. In the relevant literature two main roles of direct marketing in non profit organizations are mentioned - managing relations with representatives of stakeholder groups and fundraising. In this paper, therefore, after the facts referring functioning of NPOs, direct marketing strategies used for mentioned purposes will be presented consequently.

  2. The International Association for Promoting Geoethics: Mission, Organization, and Activities

    Science.gov (United States)

    Kieffer, S. W.; Peppoloni, S.; Di Capua, G.

    2017-12-01

    The International Association for Promoting Geoethics (IAPG) was founded in 2012, during the 34th IGC in Brisbane (Australia), to provide a multidisciplinary platform for widening the discussion and creating awareness about principles and problems of ethics as applied to the geosciences. It is a scientific, non-governmental, non-political, non-profit, non-party institution, headquartered at the Italian Institute of Geophysics and Volcanology in Rome, Italy. IAPG focuses on behaviors and practices where human activities interact with the Earth system, and deals with the ethical, social and cultural implications of geoscience knowledge, education, research, practice and communication. Its goal is to enhance awareness of the social role and responsibility of geoscientists in conducting their activities such as geoeducation, sustainability, and risk prevention. IAPG is a legally recognized non-profit association with members in 115 countries on 5 continents, and currently has 26 national sections. As of the date of this abstract, IAPG has been involved with approximately 70 international meetings (scientific conferences, symposia, seminars, workshops, expositions, etc.). Other activities range from exchanging information with newsletters, blogs, social networks and publications; promoting the creation of working groups and encouraging the participation of geoscientists within universities and professional associations for the development of geoethics themes; and cooperating with national and international organizations whose aims are complementary, e.g., International Union of Geological Sciences (IUGS), American Geosciences Institute (AGI), Geological Society of America (GSA), Geological Society of London (GSL), Geoscience Information in Africa - Network (GIRAF), American Geophysical Union (AGU), International Association for Engineering Geology and the Environment (IAEG), International Association of Hydrogeologists (IAH), Association of Environmental & Engineering

  3. Dilemmas and Challenges in the Marketing of Hybrid Organizations: A Theoretical Exploration of Dutch Sheltered Work Companies

    OpenAIRE

    Lieske van der Torre; Menno Fenger; Mark van Twist; Daphne Bressers

    2014-01-01

    markdownabstract__Abstract__ This article explores the dilemmas and challenges that hybrid organizations face when developing marketing strategies. Hybrid organizations are organizations that combine tasks and characteristics of governmental organizations, private (for profit) organizations, and non-profit organizations. In this article, we show that these organizations are confronted with different target groups, organizational identities and key images. In some instances, the key messages t...

  4. Portfolio Management in Non-Profit Organizations : The Case of Groningen's Municipality

    NARCIS (Netherlands)

    Kleersnijder, Bert; Berghout, Egon; Castelnovo, W; Ferrari, E

    2011-01-01

    The purpose of this research is to develop a method to support governing the information function, and in particular, the planning and prioritization of IT projects. Groningen's municipality serves as a case study organization. The core of the methodology consists of the 'Hourglass', which provides

  5. Project risk definition and measurement in a not-for-profit setting.

    Science.gov (United States)

    Gapenski, L C

    1992-11-01

    The health care finance literature on capital investment decisions generally applies conventional market risk concepts without distinguishing between proprietary and not-for-profit forms of organization. Since proprietary firms have shareholder wealth maximization as their primary goal, a project's relevant risk is its contribution to the riskiness of the equity investors' well diversified stock portfolios, or its market risk. However, not-for-profit organizations do not have shareholder wealth maximization as their primary goal, and thus market risk concepts are not applicable. Rather, the relevant risk in a not-for-profit setting is a project's corporate risk; that is, the project's contribution to the riskiness of the organization. The difference in risk definition and measurement between proprietary and not-for-profit firms has two implications for managerial decisions: (1) in making capital investment decisions, a manager must define and measure a project's riskiness on the basis of the firm's organizational form; and (2) although diversification for the sole purpose of risk reduction is not a valid rationale for proprietary firms because stockholders can achieve the same result at less cost, risk-reducing diversification does make sense for not-for-profit firms.

  6. Statistical methods for analysing the relationship between bank profitability and liquidity

    OpenAIRE

    Boguslaw Guzik

    2006-01-01

    The article analyses the most popular methods for the empirical estimation of the relationship between bank profitability and liquidity. Owing to the fact that profitability depends on various factors (both economic and non-economic), a simple correlation coefficient, two-dimensional (profitability/liquidity) graphs or models where profitability depends only on liquidity variable do not provide good and reliable results. Quite good results can be obtained only when multifactorial profitabilit...

  7. How Managerial Ownership Affects Profit Maximization in Newspaper Firms.

    Science.gov (United States)

    Busterna, John C.

    1989-01-01

    Explores whether different levels of a manager's ownership of a newspaper affects the manager's profit maximizing attitudes and behavior. Finds that owner-managers tend to place less emphasis on profits than non-owner-controlled newspapers, contrary to economic theory and empirical evidence from other industries. (RS)

  8. An Analysis of Profitability Factors for Selected Farming Types in the Minnesota Vocational Agriculture Farm Management Education Program.

    Science.gov (United States)

    Kleene, Marvin

    1980-01-01

    A study was conducted to determine the impact profitability factors have on farm labor earnings for farms enrolled in the Minnesota Vocational Agriculture Farm Management Education Program. The most important predictors of labor earnings were size of business, gross return per cropped acre, and index return per $100 of feed fed. (LRA)

  9. Rehabilitating Ex-Offenders Through Non-Formal Education in Lesotho

    Directory of Open Access Journals (Sweden)

    Nomazulu Ngozwana

    2017-03-01

    Full Text Available This paper reports on the rehabilitation of ex-offenders through non-formal education. It examines how non-formal education has addressed the ex-offenders’ adaptive and transformative needs. Using an interpretive paradigm and qualitative approach, individual interviews were conducted with five ex-offenders who were chosen through purposive and snowball sampling. Qualitative data analysis was used to generate the themes from the data. The findings revealed that ex-offenders were taught basic literacy and life skills through non-formal education. Moreover, non-formal education facilitated the ex-offenders’ transformed attitudes, including recognizing their identity as a result of transformative non-formal education. Some ex-offenders in Lesotho demonstrated how by tailoring programs and utilizing their own personal knowledge, they were able to share skills in spite of the prison bureaucracy and have consequently established an organization that serves as a link between prison and society. However, there should be a holistic approach to learning, which can target the immediate application of skills once offenders are released from prison. Similarly, offenders need access to educational resources once they leave prison that can build on what they already know/have learned so that they can turn their lives around.

  10. Economic characteristic of non-profit sport clubs and their relations with municipalities and sport federations

    OpenAIRE

    Marek Pavlik

    2013-01-01

    There is a running discussion about the system of financing sport from public budgets and there are opinions that the sport is not sufficiently supported. We know surprisingly little about the situation of non-profit sport clubs and to find a better support system we have to gather information about the environment of sport clubs. What do we know about relations of sport clubs with public authorities and their own sport union/federation and why do we need to know? The aim of this paper is to ...

  11. Service & non-profit marketing

    Directory of Open Access Journals (Sweden)

    Stanković Čedomir

    2002-01-01

    Full Text Available Services are dominantly untouchable products which cannot be physically owned. Services promotion is difficult for its untouchables. Personal sale is very powerful in service companies because customers must interact with employees. Price is very important for service's companies. It has psychological role, economic role and it creates attitude for goal achievement. Marketing goal for nonprofit organizations is to get an answer from target market Development of marketing strategies of nonprofit organizations consists of defining and analyzing target market and creating and maintaining marketing mix. In nonprofit organizations product is usually an idea or a service. Promotion in nonprofit organizations is very important. Personal sale, promotional sale, advertising and publicity are used for communicating an idea and informing people about services.

  12. The role of non-financial performance measures in predicting hospital financial performance: the case of for-profit system hospitals.

    Science.gov (United States)

    Vélez-González, Heltie; Pradhan, Rohit; Weech-Maldonado, Robert

    2011-01-01

    Non-financial measures have found increasing acceptance in the business world--however, their application in the health care industry remains limited. The purpose of this article is to understand the influence of non-financial measures (efficiency, productivity, and quality) on the financial performance of for-profit system hospitals. The sample consists of 499 for-profit system hospitals in the United States from 1999 to 2002. Data analyzed include the American Hospital Association's Annual Survey, Medicare Cost Reports, Joint Commission's quality scores, and the Centers for Medicare & Medicaid Services' Hospital Case Mix Index. Dependent variables consist of financial measures (operating and total margins), while independent variables include measures of efficiency, productivity, and quality. Our results suggest the influence of non-financial performance measures on financial performance; occupancy rate positively influences financial performance while greater labor intensity may have negative implications for financial performance. In addition, we show that quality positively influences financial performance thereby offering a potential business case for quality. This result has important managerial and policy implications as it may incentivize capital and human resource investments required to improve hospital quality of care.

  13. 38 CFR 41.105 - Definitions.

    Science.gov (United States)

    2010-07-01

    .... Contracts to operate Federal Government owned, contractor operated facilities (GOCOs) are excluded from the...) Effectiveness and efficiency of operations; (2) Reliability of financial reporting; and (3) Compliance with... non-profit organization includes non-profit institutions of higher education and hospitals. OMB means...

  14. Captação de recursos financeiros em organizações sem fins lucrativos: a utilização de indicadores de gestão para os doadores e beneficiários dos projetos sociais Financial funding for non-profit organizations: management indicators for donors and beneficiaries of social projects

    Directory of Open Access Journals (Sweden)

    Nilceia Cristina dos Santos

    2008-01-01

    Full Text Available As organizações sem fins lucrativos encontram dificuldades na captação de recursos financeiros destinados a projetos sociais, já que mais organizações dessa natureza surgem a cada ano e as instituições financiadoras não tendem a surgir na mesma proporção. Dessa forma, é imprescindível a existência de métricas que possam auxiliar os gestores de tais empresas na efetividade da captação dos recursos. O objetivo deste artigo é justamente contribuir para a eficácia dos gestores nesse processo de gestão. Mais especificamente, o artigo propõe uma adaptação do modelo de indicadores de desempenho baseado no marco lógico desenvolvido pela United States Agency for International Development (USAID e no balanced scorecard (BSC de Kaplan e Norton, de modo a auxiliar as organizações sem fins lucrativos na captação de recursos. Neste artigo, são construídas quatro proposições sobre indicadores de desempenho. Também são fornecidos dois quadros com indicadores de desempenho para as associações voltadas às crianças e adolescentes, no intuito de traduzir as proposições e resultados da discussão efetuada. Dessa forma, o artigo busca contribuir com novas idéias, especificando melhor os conceitos teóricos desenvolvidos pela USAID e por Kaplan e Norton e fornecendo constructos operacionalizáveis para uma melhor gestão das empresas sociais e sem fins lucrativos.Non-profit organizations face difficulties in obtaining financial funding for their social projects because there are more new competing organizations while the number of funding sources does not grow at the same rate. Therefore managers must have appropriate measuring means enabling them to achieve efficiency in financial funding. For this reason adaptation of the model of performance indicators based on those developed by the United States Agency for International Development (USAID and the Balanced Scorecard by Kaplan & Norton were proposed to help non-profit

  15. GYNECOLOGIST TRAINING UNDER THE SHORT-TERM INTERDISCIPLINARE PROGRAM “DISEASES OF THE BREAST IN THE PRACTICE OF OBSTETRICIAN-GYNECOLOGIST” IN AUTONOMOUS NON-PROFIT ORGANIZATION OF ADDITIONAL PROFESSIONAL EDUCATION “MOSMED”

    Directory of Open Access Journals (Sweden)

    Viatcheslav Anatolievich Vladimirtsev

    2017-11-01

    Full Text Available In connection with the intensive growth of morbidity and mortality from breast cancer and prevalence of precancerous diseases, before the system of continuous medical education task is to widen the scope of the interdisciplinary trainings programs in field of oncomammology for physicians of primary health care. On the example of the short course interdisciplinary Program “Diseases of the breast in the practice of obstetrician-gynecologist” shows the educational opportunities of the licensed independent noncommercial organization of additional professional education “Mosmed” in the field of advanced training of obstetrician-gynecologists in the field of the oncomammology. An important methodological feature of the program is problematic interdisciplinary approach to learning, which are taught by specialists in different disciplines: gynaecologists, oncologists and radiologists. Promotion of the short course interdisciplinary programs of advanced training of obstetrician-gynecologists in the regions aimed at the expansion of medical educational space, the development of the market of educational services and increase access to quality medical additional education in areas that are distant from the leading specialized medical centers. The Program “Diseases of the breast in the practice of obstetrician-gynecologist” are included in the system of continuous medical education and made available online on the Portal of continuing medical and pharmaceutical education of the Ministry of Health of the Russia.

  16. NASA Earth Science Partnerships - The Role and Value of Commercial and Non-Profit Partnerships with Government in the Earth Sciences

    Science.gov (United States)

    Favors, J.; Cauffman, S.; Ianson, E.; Kaye, J. A.; Friedl, L.; Green, D. S.; Lee, T. J.; Murphy, K. J.; Turner, W.

    2017-12-01

    NASA's Earth Science Division (ESD) seeks to develop a scientific understanding of the Earth as a dynamic, integrated system of diverse components that interact in complex ways - analogous to the human body. The Division approaches this goal through a coordinated series of satellite and airborne missions, sponsored basic and applied research, and technology development. Integral to this approach are strong collaborations and partnerships with a spectrum of organizations with technical and non-technical expertise. This presentation will focus on a new commercial and non-profit partnership effort being undertaken by ESD to integrate expertise unique to these sectors with expertise at NASA to jointly achieve what neither group could alone. Highlights will include case study examples of joint work with perspectives from both NASA and the partner, building interdisciplinary teams with diverse backgrounds but common goals (e.g., economics and Earth observations for valuing natural capital), partnership successes and challenges in the co-production of science and applications, utilizing partner networks to amplify project outcomes, and how involving partners in defining the project scope drives novel and unique scientific and decision-making questions to arise.

  17. Quality and Chemical Composition of Organic and Non-Organic Vetiver Oil

    Directory of Open Access Journals (Sweden)

    Asep Kadarohman

    2014-03-01

    Full Text Available Vetiver oil (Vetiveria zizanoides has been used as perfume materials, cosmetics, fragrance soaps, anti-inflammation, repellent, and insecticidal agents. Organic vetiver oil has higher economical value than non-organic vetiver oil and it has been regarded to be able to compete in the global market. Therefore, studies have been carried out using 1 hectare of land and the first generation of organic vetiver oil has produced 0.57% of yield, greater than non-organic (0.50%. The quality of organic and non-organic vetiver oil was analyzed by Indonesian Standard (SNI parameter, pesticide residue test, chemical composition by GC/MS, and the appearance of vetiver root. In general, the result of organic and non-organic vetiver oil has fulfilled the national standard; the quality of organic vetiver oil was better than non-organic one. Physically, the appearance of organic vetiver root was better than non-organic vetiver root; organic vetiver root was denser, more appealing, and did not have any black spots. The pesticide residue of organic vetiver oil was lower than non-organic vetiver oil. Based on SNI test, vetiverol (oxygen compounds in organic vetiver oil was higher than non-organic vetiver oil.

  18. Transforming the tobacco market: why the supply of cigarettes should be transferred from for-profit corporations to non-profit enterprises with a public health mandate

    OpenAIRE

    Callard, C; Thompson, D; Collishaw, N

    2005-01-01

    Current tobacco control strategies seek primarily to decrease the demand for cigarettes through measures that encourage individuals to adopt healthier behaviours. These measures are impeded and undermined by tobacco corporations, whose profit drive compels them to seek to maintain and expand cigarette sales. Tobacco corporations seek to expand cigarette sales because they are for-profit business corporations and are obliged under law to maximise profits, even when this results in harm to othe...

  19. Network Based Educational Environment How Libraries and Librarians Become Organizers of Knowledge Access and Resources

    CERN Document Server

    Pettenati, M C; Pettenati, Corrado

    2000-01-01

    In this paper we will highlight some important issues which will influence the redefinition of roles and duties of libraries and librarians in a networked based educational environment. Although librarians will also keep their traditional roles of faculty support services as well as reference service and research assistance, we identify the participation in the instructional design process, the support in the evaluation, development and use of a proper authoring system and the customization of information access, as being the domains where libraries and librarians should mainly involve themselves in the next future and make profit of their expertise in information and knowledge organization in order to properly and effectively support the institutions in the use of Information Technology in education.

  20. Charter School Teacher Job Satisfaction

    Science.gov (United States)

    Roch, Christine H.; Sai, Na

    2017-01-01

    We examine whether working conditions in charter schools and traditional public schools lead to different levels of job satisfaction among teachers. We distinguish among charter schools managed by for-profit education management organizations (EMOs) and non-profit charter management organizations (CMOs) and stand-alone charter schools. We…

  1. PROFIT-MAXIMIZING PRINCIPLES, INSTRUCTIONAL UNITS FOR VOCATIONAL AGRICULTURE.

    Science.gov (United States)

    BARKER, RICHARD L.

    THE PURPOSE OF THIS GUIDE IS TO ASSIST VOCATIONAL AGRICULTURE TEACHERS IN STIMULATING JUNIOR AND SENIOR HIGH SCHOOL STUDENT THINKING, UNDERSTANDING, AND DECISION MAKING AS ASSOCIATED WITH PROFIT-MAXIMIZING PRINCIPLES OF FARM OPERATION FOR USE IN FARM MANAGEMENT. IT WAS DEVELOPED UNDER A U.S. OFFICE OF EDUCATION GRANT BY TEACHER-EDUCATORS, A FARM…

  2. Introduction to the corporate governance model of a Portuguese organization of the Ancient Regime, with particular reference to its accounting: the Royal College of Nobles (1766

    Directory of Open Access Journals (Sweden)

    Miguel Ângelo Caçoilo Gonçalves

    2017-05-01

    Full Text Available This article explores, in an introductory approach, a former Portuguese educational institution: the Royal College of Nobles. This institution, founded in Lisbon in 1761 and opened in 1766, was an entity that made part of the public education reform undertaken by the Marquis of Pombal in the reign of D. José. The work expands the traditional boundaries of the definition of non-profits organizations in order to extend it to an old Portuguese educational entity. Our main objective is to present the main features of the organization, management and school administration of the Royal College of Nobles, in the light of the modern discourse applied to the understanding of phenomena assigned to the areas of education and management of non-profit entities. We also seek to present insights on the interrelation between accounting and this institution. We used a qualitative methodology and, to collect information, the method of analysis of texts and documents, especially primary sources. The main conclusion is that this entity, the Royal College of Nobles, used double entry bookkeeping in its system of accounting and, despite having corporate governance models, both executive and financial, absolutely innovative for the time, has failed in aspects of pedagogy, such as the inadequacy of curricula and the ineffective control of students’ disruptive behavior.

  3. 32 CFR 32.2 - Definitions.

    Science.gov (United States)

    2010-07-01

    ... REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT... which it was acquired. Other charges, such as the cost of installation, transportation, taxes, duty or..., public and private hospitals, and other quasi-public and private non-profit organizations such as, but...

  4. Ambidexterity in non-profit, voluntary organizations

    DEFF Research Database (Denmark)

    Aagaard, Peter

    Artiklen forbinder organisatorisk læring med strategisk ledelse af nonprofit, frivillige organisationer. Den forklarer hvor de to forbundne strategiske udfordringer – frivilligt engagement og organisatorisk læring kan håndteres ved at anvende indsigt fra litteraturen om udforskning og udnyttelse ...

  5. Financial performance, employee well-being, and client well-being in for-profit and not-for-profit nursing homes: A systematic review.

    Science.gov (United States)

    Bos, Aline; Boselie, Paul; Trappenburg, Margo

    Expanding the opportunities for for-profit nursing home care is a central theme in the debate on the sustainable organization of the growing nursing home sector in Western countries. We conducted a systematic review of the literature over the last 10 years in order to determine the broad impact of nursing home ownership in the United States. Our review has two main goals: (a) to find out which topics have been studied with regard to financial performance, employee well-being, and client well-being in relation to nursing home ownership and (b) to assess the conclusions related to these topics. The review results in two propositions on the interactions between financial performance, employee well-being, and client well-being as they relate to nursing home ownership. Five search strategies plus inclusion and quality assessment criteria were applied to identify and select eligible studies. As a result, 50 studies were included in the review. Relevant findings were categorized as related to financial performance (profit margins, efficiency), employee well-being (staffing levels, turnover rates, job satisfaction, job benefits), or client well-being (care quality, hospitalization rates, lawsuits/complaints) and then analyzed based on common characteristics. For-profit nursing homes tend to have better financial performance, but worse results with regard to employee well-being and client well-being, compared to not-for-profit sector homes. We argue that the better financial performance of for-profit nursing homes seems to be associated with worse employee and client well-being. For policy makers considering the expansion of the for-profit sector in the nursing home industry, our findings suggest the need for a broad perspective, simultaneously weighing the potential benefits and drawbacks for the organization, its employees, and its clients.

  6. Pricing strategies and levels and their impact on corporate profitability

    Directory of Open Access Journals (Sweden)

    Deonir De Toni

    Full Text Available Abstract Price policy definition is one of the most important decisions in management as it affects corporate profitability and market competitiveness. Despite the importance that prices take in organizations, it appears that this element has not received proper attention by many academics and marketers since it represents, according to estimates, less than 2% of the papers on leading journals in the field. Thus, the aim of this study was to propose and test a theoretical model showing the impacts of pricing policy on corporate profitability. To this end, 150 companies in the metal-mechanic sector situated in the Northeast of Rio Grande do Sul State, Brazil were studied, integrating customer value-based pricing strategies, competition-based pricing strategies and cost-based pricing strategies with price levels (high and low and performance with respect to profitability. The results indicate that the profitability of the surveyed companies is positively affected by value-based pricing strategy and high price levels while it is negatively affected by low price levels. Such findings indicate that pricing policies influence the profitability of organizations and therefore, a more strategic look at the pricing process may constitute one aspect that cannot be overlooked by managers.

  7. Central Banks' Involvement in Encouraging Economic Education and Literacy

    Directory of Open Access Journals (Sweden)

    Marius Constantin APOSTOAIE

    2010-12-01

    Full Text Available Currently, economic education plays a vital role in the future health of world economy and enables citizens to efficiently participate in the society in which they live. The economic literacy of citizens is not only the problem of state authorities, but it is also a common challenge and responsibility for many public institutions and non-profit organizations. Key players among these institutions are central banks that invest significant resources in educating the public to achieve economic efficiency, a good conduct of monetary policy and welfare. The aim of the paper is to emphasize the involvement of more-and-more central banks in fostering economic education and literacy, not before clarifying some key concepts and highlighting the importance of the subject in our society.

  8. A conceptual model for supporting para-teacher learning in an Indian non-governmental organization.

    NARCIS (Netherlands)

    Raval, Harini; McKenney, Susan; Pieters, Julius Marie

    2010-01-01

    Non-governmental organizations (NGOs) are being recognized globally for their influential role in realizing the UN Millennium Development Goal of education for all in developing countries. NGOs mostly employ untrained para-educators for grassroots activities. The professional development of these

  9. Non-Profit/Higher Education Project Management Series: Project Management (PM) Foundations

    Science.gov (United States)

    Burgher, Karl E.; Snyder, Michael B.

    2012-01-01

    This is the first in a series of forum articles on applying project management (PM) techniques and tools to the nonprofit sector with a focus on higher education. The authors will begin with a traditional look at project management because they believe that the integration of the tools and the processes associated with PM into many campus offices…

  10. Financing of Romanian Non-governmental Organizations

    Directory of Open Access Journals (Sweden)

    Sebastian Ion CEPTUREANU

    2017-06-01

    Full Text Available Non-governmental organizations (NGOs have become increasingly important in the last decade for the Romanian society. They raise public awareness for human rights, promote development of democracy and seek to improve the well-being of communities by being increasingly engaging in various development, educational, social or health projects. Unfortunately, many NGOs has to cope with significant financing problems since competition for resources amplified and some of the traditional donors cut or reduced support. This paper analyze financing issues in NGOs, based on a quantitative analysis, using a structured questionnaire. Since it is one of the very few studies covering Romania, the scope of the paper was to provide for those involved or interested in NGO sector new data concerning, for instance, sources of revenue or destination of resources, enabling NGOs executives to build financial sustainable organizations.

  11. Empowering out of School Youth through Non-Formal Education in Kenya

    Science.gov (United States)

    Mualuko, Ndiku Judah

    2008-01-01

    Non-formal education, defined as any organized educational activity outside the established formal system whether operating separately or as an important feature of some broader activity that is intended to serve identifiable learning clienteles and learning objective is of great importance to society. It emerged out of the feeling that formal…

  12. Impact of Learning Organization Culture on Performance in Higher Education Institutions

    Science.gov (United States)

    Ponnuswamy, Indra; Manohar, Hansa Lysander

    2016-01-01

    In this paper, an adapted version of the Dimensions of Learning Organization Questionnaire (DLOQ) was employed to investigate the perception of academic staff on learning organization culture in Indian higher education institutions. The questionnaire was sent to 700 faculty members of different universities using a non-probability purposive…

  13. Drivers of supplier-customer relationship profitability in China

    DEFF Research Database (Denmark)

    Dawson, Bonnie; Young, Louise; Murray, John M.

    2017-01-01

    has implications for the ongoing management of international supplier-customer relationships, Chinese government policy with regard to SOEs as well as the inclusion of organization types as a consideration for business marketing relationship and value creation theory.......Business relationship performance depends on the context(s) in which the relationship is being conducted, including the cultural context and the nature of the organizations participating in them. Here, we examine the drivers of performance in Chinese supplier-customer relationships for two types...... of Chinese suppliers - International Joint Ventures (IJVs) and State Owned Enterprises (SOEs). The results indicate there are marked differences in the links between relationship drivers and perceived relationship profitability for these different types of suppliers. The profitability of SOEs' customer...

  14. All’origine dei differenziali salariali di genere nel settore non profit. il caso delle cooperative sociali italiane

    Directory of Open Access Journals (Sweden)

    Federica D’Isanto

    2013-01-01

    Full Text Available L’elevata quota di lavoratrici nelle organizzazioni non profit potrebbe indurre a rite-nere le cooperative sociali un luogo ideale per la manodopera femminile, proprio perché in questo tipo di istituzioni le donne avrebbero maggiori possibilità di impiego e mag-giori opportunità di accedere a posizioni di potere organizzativo (data la peculiare natu-ra democratica che caratterizzerebbe tali istituzioni. Sebbene l’aumento della parteci-pazione femminile nel mercato del lavoro sociale abbia un impatto positivo sul tasso di crescita dell’economia, è stato dimostrato che la predominanza delle donne nel settore nonprofit non solo non riesce sempre a tradursi in un’attenuazione delle discriminazioni di genere in termini di carriera, retribuzione e accesso a ruoli di comando, ma rischia anche di implicare, tramite la mancata valorizzazione del loro apporto, la svalutazione economica dell’intero settore. I dati, infatti, confermano la presenza di potenti meccani-smi discriminatori rispetto al genere, tanto più sorprendenti quanto più si consideri l’elevata presenza di donne tra i lavoratori di queste organizzazioni.In Italia nel 2007 è emerso che il 74% della forza lavoro nel settore nonprofit era co-stituito da donne.Questo lavoro ha due obiettivi. In primo luogo (e per la prima volta nel contesto ita-liano, si propone di studiare le caratteristiche di questa composizione femminile della forza lavoro, utilizzando la banca dati ICSI 2007 (Indagine Cooperative Sociali Italia-ne; in secondo luogo, di analizzare il rapporto esistente tra differenziali salariale di ge-nere e segregazione.I principali risultati sono che anche nel settore non profit esiste un differenziale sala-riale di genere di circa il 16% in favore degli uomini (dato conforme alla media degli altri paesi europei; che esiste la segregazione femminile (orizzontale e verticale e che questa spiega quasi interamente l’esistenza di questo differenziale salariale.

  15. 28 CFR 70.26 - Non-Federal audits.

    Science.gov (United States)

    2010-07-01

    ... organizations (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the audit... hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit...

  16. Psychologist in non-formal education

    OpenAIRE

    Pavićević Miljana S.

    2011-01-01

    Learning is not limited to school time. It starts at birth and continues throughout the entire life. Equally important as formal education there are also non-formal and informal education. Any kind of learning outside the traditional school can be called informal. However, it is not easy to define non-formal education because it is being described differently, for example as an education movement, process, system… Projects and programs implemented under the name of non-formal education are of...

  17. 20 CFR 435.27 - Allowable costs.

    Science.gov (United States)

    2010-04-01

    ... AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.27 Allowable costs. For each kind... Organizations.” (c) Allowability of costs incurred by institutions of higher education is determined in...

  18. Taxes, bankruptcy costs, and capital structure in for-profit and not-for-profit hospitals.

    Science.gov (United States)

    Huang, Sean S; Yang, Jie; Carroll, Nathan

    2018-02-01

    About 60% of the US hospitals are not-for-profit and it is not clear how traditional theories of capital structure should be adapted to understand the borrowing behavior of not-for-profit hospitals. This paper identifies important determinants of capital structure taken from theories describing for-profit firms as well as prior literature on not-for-profit hospitals. We examine the differential effects these factors have on the capital structure of for-profit and not-for-profit hospitals. Specifically, we use a difference-in-differences regression framework to study how differences in leverage between for-profit and not-for-profit hospitals change in response to key explanatory variables (i.e. tax rates and bankruptcy costs). The sample in this study includes most US short-term general acute hospitals from 2000 to 2012. We find that personal and corporate income taxes and bankruptcy costs have significant and distinct effects on the capital structure of for-profit and not-for-profit hospitals. Specifically, relative to not-for-profit hospitals: (1) higher corporate income tax encourages for-profit hospitals to increase their debt usage; (2) higher personal income tax discourages for-profit hospitals to use debt; and (3) higher expected bankruptcy costs lead for-profit hospitals to use less debt. Over the past decade, the capital structure of for-profit hospitals has been more flexible as compared to that of not-for-profit hospitals. This may suggest that not-for-profit hospitals are more constrained by external financing resources. Particularly, our analysis suggests that not-for-profit hospitals operating in states with high corporate taxes but low personal income taxes may face particular challenges of borrowing funds relative to their for-profit competitors.

  19. A More Detailed Understanding Of Factors Associated With Hospital Profitability.

    Science.gov (United States)

    Bai, Ge; Anderson, Gerard F

    2016-05-01

    To identify the characteristics of the most profitable US hospitals, we examined the profitability of acute care hospitals in fiscal year 2013, measured as net income from patient care services per adjusted discharge. Based on Medicare Cost Reports and Final Rule Data, the median hospital lost $82 for each such discharge. Forty-five percent of hospitals were profitable, with 2.5 percent earning more than $2,475 per adjusted discharge. The ten most profitable hospitals, seven of which were nonprofit, each earned more than $163 million in total profits from patient care services. Hospitals with for-profit status, higher markups, system affiliation, or regional power, as well as those located in states with price regulation, tended to be more profitable than other hospitals. Hospitals that treated a higher proportion of Medicare patients, had higher expenditures per adjusted discharge, were located in counties with a high proportion of uninsured patients, or were located in states with a dominant insurer or greater health maintenance organization (HMO) penetration had lower profitability than hospitals that did not have these characteristics. These findings can inform policy reforms, while providing a baseline against which to measure the impact of any subsequent reforms. Project HOPE—The People-to-People Health Foundation, Inc.

  20. CONVERSION PRODUCT STRUCTURE AS TOOL TO INCREASE YIELD PROCESSING ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    A. I. Khorev

    2014-01-01

    Full Text Available The authors' analysis of the performance of organizations, processing raw materials of agricultural origin, in particular, dealing with meat processing, identified the need to develop tools to increase their profitability. Unlike common approaches to assessing the profitability of the processing organizations, taking into account only the interests of the organization's leadership and buyers of products, the authors proposed and implemented a concept based on the interests of participants in the triune balance business activities: owners of capital, management organizations and consumers. As one of the tools for improving the yield of processing organizations are invited to transform their product mix of economic evaluations of profitability of each product line positions. Russian researchers income from product sales are traditionally measured by indicators such as net income, income from sales, profit margins and profitability level - in terms of return on sales. The disadvantage of using these indicators, according to the authors, is their lack of objectivity in the evaluation of the effectiveness of investment business owners. In this work was used unconventional and non-proliferation in the Russian practice, the rate of economic value added (EVA, a built - in system of profitability assortment positions. As indicators, the production of a particular product line units proposed and used two quantitative indicators - EVA level per unit of production and profitability of production (for EVA, as well as a quality parameter - the level of demand. Developed by the evaluation program transformation product structure represented as a matrix management capabilities, allowing to achieve a balance of interests of the triune main participants in business activity.

  1. Using the Geoscience Literacy Frameworks and Educational Technologies to Promote Science Literacy in Non-science Major Undergraduates

    Science.gov (United States)

    Carley, S.; Tuddenham, P.; Bishop, K. O.

    2008-12-01

    In recent years several geoscience communities have been developing ocean, climate, atmosphere and earth science literacy frameworks as enhancements to the National Science Education Standards content standards. Like the older content standards these new geoscience literacy frameworks have focused on K-12 education although they are also intended for informal education and general public audiences. These geoscience literacy frameworks potentially provide a more integrated and less abstract approach to science literacy that may be more suitable for non-science major students that are not pursuing careers in science research or education. They provide a natural link to contemporary environmental issues - e.g., climate change, resource depletion, species and habitat loss, natural hazards, pollution, development of renewable energy, material recycling. The College of Exploration is an education research non-profit that has provided process and technical support for the development of most of these geoscience literacy frameworks. It has a unique perspective on their development. In the last ten years it has also gained considerable national and international expertise in facilitating web-based workshops that support in-depth conversations among educators and working scientists/researchers on important science topics. These workshops have been of enormous value to educators working in K-12, 4-year institutions and community colleges. How can these geoscience literacy frameworks promote more collaborative inquiry-based learning that enhances the appreciation of scientific thinking by non-majors? How can web- and mobile-based education technologies transform the undergraduate non-major survey course into a place where learners begin their passion for science literacy rather than end it? How do we assess science literacy in students and citizens?

  2. PRACTICE OF DRAFTING AND IMPLEMENTING OF FINANCING PROJECTS IN NON-FORMAL EDUCATION

    Directory of Open Access Journals (Sweden)

    BUZOIANU Daniela Angela

    2015-06-01

    Full Text Available In Petroleum and Gas University, besides teaching and research activities, a priority is non-formal education area. In the academic center of Ploiesti, the activities of non-formal education take place through Center for Porjects, Programs and Cultural - Artistic events (CPPECA and Student’s Culture House, located in the University campus (CCS. The mission of the Center for Projects, Programs and Cultural - Artistic events and Student’s Culture House is: - To offer a big diversity of activities in non-formal education area for students and teachers; - To become an essential and defining pillar in continous formation of young people. The purpose is to promote excellence also in non-formal education fied , starting from the value and tradition of university education in Romanian oil area The Center for Project, Programs and Cultural - Artistic events (CPPECA and Student’s House of Culture have: • An educational function; • A real multidirectional cultural vocation through: - initiating,implementing and developing cultural projects and programs; - organizing and developing specific events like shows, festivals, national and international contests. The paper presents practical aspects in development and implementation of financing projects in non-formal education field.

  3. Not-for-profits trek into for-profit accounting: goodwill impairments.

    Science.gov (United States)

    2011-03-01

    Acquisitions may be integral and strategic drivers for successfully executing the business objectives of an entity or fulfilling its mission. The new guidance creates accounting and valuation challenges for not-for-profit entities that for-profit entities have been dealing with for years. Now that not-for-profit entities apply the same principles, the fair value concepts and accounting complexities are more pervasive. By brining to bear the rights complement of accounting, finance, and valuation resources, not-for-profit entities can successfully navigate these challenges and gain an understanding of the full magnitude of acquisition decisions on financial results.

  4. Promoting Democratic Citizenship Through Non-Formal Adult Education

    DEFF Research Database (Denmark)

    Milana, Marcella; Bernt Sørensen, Tore

    2009-01-01

    The article presents selected findings from in-depth case studies of two non-formal learning activities organized by the Danish Folk High Schools and Day High Schools, respectively. The purpose of the empirical study was to investigate how longstanding non-formal adult education institutions have...... worked to foster the acquisition of civic competencies among young adults, thus contributed to learning for democratic citizenship.The analysis highlights that negotiation of meaning is never value-free; nonetheless teachers play a key role in securing a learning environment that allows...

  5. 20 CFR 435.28 - Period of availability of funds.

    Science.gov (United States)

    2010-04-01

    ... GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.28 Period...

  6. Capital Structure and Profitability of Quoted Companies in Nigeria

    Directory of Open Access Journals (Sweden)

    AMOS O. AROWOSHEGBE. Ph.D; ACA.

    2013-07-01

    Full Text Available The study examined the relationship of capital structure to profitability of quoted firms in Nigeria. The study was based on a panel data set from 1996 to 2010 comprising sixty non – financial companies. The study specified two panel regression models. Two profitability measures: Net Profit Margin (NPM and Operating Profit Margin (OPM were taken as the dependent variables respectively. The principal explanatory variable for each of the models was Debt Ratio (DR. The results of the study indicated that there was a significant negative relationship between capital structure and profitability of quoted companies in Nigeria. Indeed, the results the Pecking order theory that profitable firms do not target an optimal level of leverage to balance the benefits and costs of debt financing. Rather, firms use retained earnings first, then debts and finally equity. Such firms would actually be paying high tax charges and also high operating costs arising from over dependence on the money market for their funds requirements. It was recommended that appropriate fiscal policies, relevant capital market institutional and legal framework should be put in place. These measures, we believe, will ensure better access to funds and reduce the cost of doing business.

  7. The analysis of the impact of factors on the changing indicators of profits from sales

    Directory of Open Access Journals (Sweden)

    Pak E.V.

    2017-05-01

    Full Text Available increasing efficiency of activities is one of the most important tasks for trade organization. In this study, the author has analyzed the dynamics of the «Profit from sales» indicator, which is the financial result from the main type of activity, trade, and the “Vek-Vostok”, LLC company has been taken as an example. The work considers the order to form profits from sales. Based on the results of the study, the ways to increase profits of the organization have been revealed.

  8. PROFITABILITY AND FINANCIAL STABILITY

    OpenAIRE

    CĂRUNTU CONSTANTIN; LĂPĂDUŞI MIHAELA LOREDANA

    2011-01-01

    The business activity allows identifying two categories of flows: flows of results and cash flows. Flows affect the income and expenses, participating in training result, the company's profitability. Financial flows involved in their formation both monetary items (which drive the monetary input or output and thus implies a cash flow), and non-cash items (affecting the result, without leading to a cash flow). Are equally identifiable cash flows that do not involve an ...

  9. Organic vs. Non-Organic Food Products: Credence and Price Competition

    OpenAIRE

    Yi Wang; Zhanguo Zhu; Feng Chu

    2017-01-01

    We analyze the organic and non-organic production choices of two firms by considering customers’ trust in organic food products. In the context of customers’ possible willingness to pay a premium price and their mistrust in organic food products, two firms first make choices on offering organic and non-organic food products. If offering organic products, a firm can further invest in the credence system to increase customers’ trust in their organic products. At the final stage, two firms deter...

  10. The Service-profit Chain

    DEFF Research Database (Denmark)

    Grønholdt, Lars; Martensen, Anne

    2016-01-01

    This paper examines the links between employee attitudes, customer loyalty and company profitability. From a conceptual point of view, this employee-customer-profit chain, also known as the service-profit chain, is well founded and generally accepted. But for many companies, it seems difficult...... to demonstrate such links, and several issues must be addressed to uncover the links. To investigate these links empirically, a hotel chain provided data matching employee and customer measures with measures of profitability. We have successfully employed a modeling approach, and the paper reports empirical...... evidence of the employee-customer-profit chain. As it is possible to estimate the links, we have demonstrated their effect on company profitability. The research findings provide a better understanding of the service-profit chain and may help practitioners in improving company financial performance....

  11. How to Prepare an Indirect Cost Rate Proposal for a Non-profit Organization

    Science.gov (United States)

    The indirect cost rate proposal is the documentation prepared by a grantee organization, in accordance with applicable federal cost principles, to substantiate its claim for the reimbursement of indirect costs.

  12. A MANAGERIAL AND COST ACCOUNTING APPROACH OF CUSTOMER PROFITABILITY ANALYSIS

    Directory of Open Access Journals (Sweden)

    CARDOS Ildiko Reka

    2010-07-01

    Full Text Available In the last years many organizations realized that market orientation is essential to their success. Satisfying the needs of customers, offering them products and services which meet their desires and demands, customer loyalty can increase profitability for long term. After analyzing the existing journal literature in this field we would like to emphasize that managerial accounting, cost calculation methods and techniques, the analysis of costs provides relevant information when analyzing the customer’s profitability. We pay special attention on cost systems. An activity based costing approach takes customer profitability to new levels of accuracy and usefulness, provides the basis for creating, communicating and delivering value to the customers.

  13. 28 CFR 70.27 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... AND AGREEMENTS (INCLUDING SUBAWARDS) WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.27 Allowable costs. (a... Organizations.” The allowability of costs incurred by institutions of higher education is determined in...

  14. Multivariate Analysis of Profitability Indicators for Selected Companies of Croatian Market

    Directory of Open Access Journals (Sweden)

    Ana Perisa

    2017-12-01

    Full Text Available In this paper, the profitability indicators are analysed for the first hundred companies of the Croatian market, which are classified according to the net profit. The profitability indicators included in the analysis are the following: EBIT margin, EBITDA margin, net profit margin, return on assets (ROA, return on invested capital (ROI and return on capital employed (ROCE. By implementing the factor analysis, six chosen profitability indicators have been reduced to two factors, thus solving the multicollinearity problem, which is one of the prerequisites for the cluster analysis. For two extracted factors, the factor scores are calculated and used in the following cluster analysis. By implementing the cluster analysis, selected companies are grouped into clusters according to their similarity in accomplished results that are measured by profitability indicators. The hierarchical and non-hierarchical cluster analyses are conducted and resulted into two clusters where ten companies were in the first cluster, while the other ninety were in the second cluster

  15. DataProfit

    DEFF Research Database (Denmark)

    2016-01-01

    DataProfit er et værktøj til at kortlægge og analysere din virksomheds evne til datadreven forretningsudvikling.......DataProfit er et værktøj til at kortlægge og analysere din virksomheds evne til datadreven forretningsudvikling....

  16. Organic vs. Non-Organic Food Products: Credence and Price Competition

    Directory of Open Access Journals (Sweden)

    Yi Wang

    2017-04-01

    Full Text Available We analyze the organic and non-organic production choices of two firms by considering customers’ trust in organic food products. In the context of customers’ possible willingness to pay a premium price and their mistrust in organic food products, two firms first make choices on offering organic and non-organic food products. If offering organic products, a firm can further invest in the credence system to increase customers’ trust in their organic products. At the final stage, two firms determine prices. We provide serval insights. First, we characterize the market conditions in which only one firm, both firms or neither firm will choose to offer organic food products. We find that the higher the production costs or credence investment costs for organic food products are, the more likely firms are to choose to produce non-organic food products. Second, if it is expensive enough to invest in organic credence, offering organic food products may still be uncompetitive, even if organic production cost appears to have no disadvantage compared to non-organic food products. Third, we highlight how the prices of organic food products in equilibrium are affected by market parameters. We show that when only one firm offers organic food products, this firm tends to offer a relatively low price if organic credence investment is expensive. Fourth, we highlight how one firm’s credence investment decision in equilibrium can be affected by the product type choice of the other firm. We find that the investment in organic credence is lower when both firms offer organic food products compared with the case when only one firm offers organic food products.

  17. Branding down to the core: branding not-for-profits.

    Science.gov (United States)

    Tan, Patricia

    2003-01-01

    Many not-for-profits do not view their organization as a brand. After all, the reason for being lies in the purpose. Branding is something corporate businesses do to justify their existence. But what is an organization's purpose? And what if everyone in the organization does not agree on that purpose over time or across departments? How can an organization formalize a strategy if it isn't sure what the mission is?

  18. Non-Academic Service Quality: Comparative Analysis of Students and Faculty as Users

    Science.gov (United States)

    Sharif, Khurram; Kassim, Norizan Mohd

    2012-01-01

    The research focus was a non-academic service quality assessment within higher education. In particular, non-academic service quality perceptions of faculty and students were evaluated using a service profit chain. This enabled a comparison which helped understanding of non-academic service quality orientation from a key users' perspective. Data…

  19. Optimal security design under asymmetric information and profit manipulation

    OpenAIRE

    Koufopoulos, Kostas; Kozhan, Roman; Trigilia, Giulio

    2014-01-01

    We consider a model of external financing under ex ante asymmetric information and profit manipulation (non verifability). Contrary to conventional wisdom, the optimal contract is not standard debt, and it is not monotonic. Instead, it resembles a contingent convertible (CoCo) bond. In particular: (i) if the profit manipulation and/or adverse selection are not severe, there exists a unique separating equilibrium in CoCos; (ii) in the intermediate region, if the distribution of earnings is unb...

  20. A critique of social marketing in the non-profit development sector

    Directory of Open Access Journals (Sweden)

    L.M. Fourie

    2009-07-01

    Full Text Available In its struggle to find funding, non-profit organisations world-wide are increasingly using social marketing strategies. This approach potentially influences non governmental organisations (NGOs and community based organisations (CBOs in their communication with their “clients”, i.e. those persons and com-munities in need of development. Marketing strategies con-sequently become instruments in achieving social development, with as main premise that behaviour could be changed by means of persuasive, top-down communication. Social marketing, with its roots in marketing, has a strong focus on persuasion and favours top-down communication rather than dialogical communication strategies suggested by the par-ticipatory development communication approach. It is also questionable whether social marketing can be equated with the principles of a Biblically informed approach to communication. With these questions in mind, this article discusses Biblical views on communication and the participatory development communication approach. A critique of the social marketing approach is then offered. It is argued here that there is no clear-cut answer as to whether social marketing could be described as participatory. What is clear is that there are many different views on social marketing, as is the case with participatory approaches. It would thus seem more correct to place social marketing on a participation continuum, rather than to define it as being participatory and thus per definition ethical or not. Finally, a number of suggestions are made which could bring it more in line with the participatory communication approach as well as Biblical principles on com-munication.

  1. 23 CFR 450.310 - Metropolitan planning organization designation and redesignation.

    Science.gov (United States)

    2010-04-01

    ... staff resources of other agencies, non-profit organizations, or contractors to carry out selected... serves a TMA; or (4) Periodic rotation of members representing units of general-purpose local government...

  2. Non-Taylor magnetohydrodynamic self-organization

    International Nuclear Information System (INIS)

    Zhu, Shao-ping; Horiuchi, Ritoku; Sato, Tetsuya.

    1994-10-01

    A self-organization process in a plasma with a finite pressure is investigated by means of a three-dimensional magnetohydrodynamic simulation. It is demonstrated that a non-Taylor finite β self-organized state is realized in which a perpendicular component of the electric current is generated and the force-free(parallel) current decreases until they reach to almost the same level. The self-organized state is described by an MHD force-balance relation, namely, j perpendicular = B x ∇p/B·B and j parallel = μB where μ is not a constant, and the pressure structure resembles the structure of the toroidal magnetic field intensity. Unless an anomalous perpendicular thermal conduction arises, the plasma cannot relax to a Taylor state but to a non-Taylor (non-force-free) self-organized state. This state becomes more prominent for a weaker resistivity condition. The non-Taylor state has a rather universal property, for example, independence of the initial β value. Another remarkable finding is that the Taylor's conjecture of helicity conservation is, in a strict sense, not valid. The helicity dissipation occurs and its rate slows down critically in accordance with the stepwise relaxation of the magnetic energy. It is confirmed that the driven magnetic reconnection caused by the nonlinearly excited plasma kink flows plays the leading role in all of these key features of the non-Taylor self-organization. (author)

  3. 45 CFR 2543.27 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 2543.27 Allowable costs. For each kind... Organizations.” The allowability of costs incurred by institutions of higher education is determined in...

  4. The impact of profitability of hospital admissions on mortality.

    Science.gov (United States)

    Lindrooth, Richard C; Konetzka, R Tamara; Navathe, Amol S; Zhu, Jingsan; Chen, Wei; Volpp, Kevin

    2013-04-01

    Fiscal constraints faced by Medicare are leading to policies designed to reduce expenditures. Evidence of the effect of reduced reimbursement on the mortality of Medicare patients discharged from all major hospital service lines is limited. We modeled risk-adjusted 30-day mortality of patients discharged from 21 hospital service lines as a function of service line profitability, service line time trends, and hospital service line and year-fixed effects. We simulated the effect of alternative revenue-neutral reimbursement policies on mortality. Our sample included all Medicare discharges from PPS-eligible hospitals (1997, 2001, and 2005). The results reveal a statistically significant inverse relationship between changes in profitability and mortality. A $0.19 average reduction in profit per $1.00 of costs led to a 0.010-0.020 percentage-point increase in mortality rates (p profitable. Policy simulations that target service line inequities in payment generosity result in lower mortality rates, roughly 700-13,000 fewer deaths nationally. The policy simulations raise questions about the trade-offs implicit in universal reductions in reimbursement. The effect of reduced payment generosity on mortality could be mitigated by targeting highly profitable services only for lower reimbursement. © Health Research and Educational Trust.

  5. A Decomposition of Hospital Profitability

    Directory of Open Access Journals (Sweden)

    Jason Turner

    2015-06-01

    Full Text Available Objectives: This paper evaluates the drivers of profitability for a large sample of U.S. hospitals. Following a methodology frequently used by financial analysts, we use a DuPont analysis as a framework to evaluate the quality of earnings. By decomposing returns on equity (ROE into profit margin, total asset turnover, and capital structure, the DuPont analysis reveals what drives overall profitability. Methods: Profit margin, the efficiency with which services are rendered (total asset turnover, and capital structure is calculated for 3,255 U.S. hospitals between 2007 and 2012 using data from the Centers for Medicare & Medicaid Services’ Healthcare Cost Report Information System (CMS Form 2552. The sample is then stratified by ownership, size, system affiliation, teaching status, critical access designation, and urban or non-urban location. Those hospital characteristics and interaction terms are then regressed (OLS against the ROE and the respective DuPont components. Sensitivity to regression methodology is also investigated using a seemingly unrelated regression. Results: When the sample is stratified by hospital characteristics, the results indicate investor-owned hospitals have higher profit margins, higher efficiency, and are substantially more leveraged. Hospitals in systems are found to have higher ROE, margins, and efficiency but are associated with less leverage. In addition, a number of important and significant interactions between teaching status, ownership, location, critical access designation, and inclusion in a system are documented. Many of the significant relationships, most notably not-for-profit ownership, lose significance or are predominately associated with one interaction effect when interaction terms are introduced as explanatory variables. Results are not sensitive to the alternative methodology. Conclusion: The results of the DuPont analysis suggest that although there appears to be convergence in the behavior of

  6. A Decomposition of Hospital Profitability

    Science.gov (United States)

    Broom, Kevin; Elliott, Michael; Lee, Jen-Fu

    2015-01-01

    Objectives: This paper evaluates the drivers of profitability for a large sample of U.S. hospitals. Following a methodology frequently used by financial analysts, we use a DuPont analysis as a framework to evaluate the quality of earnings. By decomposing returns on equity (ROE) into profit margin, total asset turnover, and capital structure, the DuPont analysis reveals what drives overall profitability. Methods: Profit margin, the efficiency with which services are rendered (total asset turnover), and capital structure is calculated for 3,255 U.S. hospitals between 2007 and 2012 using data from the Centers for Medicare & Medicaid Services’ Healthcare Cost Report Information System (CMS Form 2552). The sample is then stratified by ownership, size, system affiliation, teaching status, critical access designation, and urban or non-urban location. Those hospital characteristics and interaction terms are then regressed (OLS) against the ROE and the respective DuPont components. Sensitivity to regression methodology is also investigated using a seemingly unrelated regression. Results: When the sample is stratified by hospital characteristics, the results indicate investor-owned hospitals have higher profit margins, higher efficiency, and are substantially more leveraged. Hospitals in systems are found to have higher ROE, margins, and efficiency but are associated with less leverage. In addition, a number of important and significant interactions between teaching status, ownership, location, critical access designation, and inclusion in a system are documented. Many of the significant relationships, most notably not-for-profit ownership, lose significance or are predominately associated with one interaction effect when interaction terms are introduced as explanatory variables. Results are not sensitive to the alternative methodology. Conclusion: The results of the DuPont analysis suggest that although there appears to be convergence in the behavior of NFP and IO

  7. Promoting Democratic Citizenship through Non-Formal Adult Education: The Case of Denmark

    Science.gov (United States)

    Milana, Marcella; Sorensen, Tore Bernt

    2009-01-01

    The article presents selected findings from in-depth case studies of two non-formal learning activities organized by the Danish Folk High Schools and Day High Schools, respectively. The purpose of the empirical study was to investigate how longstanding, non-formal, adult education institutions have worked to foster the acquisition of civic…

  8. Assessing governance theory and practice in health-care organizations: a survey of UK hospices.

    Science.gov (United States)

    Chambers, Naomi; Benson, Lawrence; Boyd, Alan; Girling, Jeff

    2012-05-01

    This paper sets out a theoretical framework for analyzing board governance, and describes an empirical study of corporate governance practices in a subset of non-profit organizations (hospices in the UK). It examines how practices in hospice governance compare with what is known about effective board working. We found that key strengths of hospice boards included a strong focus on the mission and the finances of the organizations, and common weaknesses included a lack of involvement in strategic matters and a lack of confidence, and some nervousness about challenging the organization on the quality of clinical care. Finally, the paper offers suggestions for theoretical development particularly in relation to board governance in non-profit organizations. It develops an engagement theory for boards which comprises a triadic proposition of high challenge, high support and strong grip.

  9. The quasi-market for adult residential care in the UK: Do for-profit, not-for-profit or public sector residential care and nursing homes provide better quality care?

    Science.gov (United States)

    Barron, David N; West, Elizabeth

    2017-04-01

    There has been a radical transformation in the provision of adult residential and nursing home care in England over the past four decades. Up to the 1980s, over 80% of adult residential care was provided by the public sector, but today public sector facilities account for only 8% of the available places, with the rest being provided by a mixture of for-profit firms (74%) and non-profit charities (18%). The public sector's role is often now that of purchaser (paying the fees of people unable to afford them) and regulator. While the idea that private companies may play a bigger role in the future provision of health care is highly contentious in the UK, the transformation of the residential and nursing home care has attracted little comment. Concerns about the quality of care do emerge from time to time, often stimulated by high profile media investigations, scandals or criminal prosecutions, but there is little or no evidence about whether or not the transformation of the sector from largely public to private provision has had a beneficial effect on those who need the service. This study asks whether there are differences in the quality of care provided by public, non-profit or for-profit facilities in England. We use data on care quality for over 15,000 homes that are provided by the industry regulator in England: the Care Quality Commission (CQC). These data are the results of inspections carried out between April 2011 and October 2015. Controlling for a range of facility characteristics such as age and size, proportional odds logistic regression showed that for-profit facilities have lower CQC quality ratings than public and non-profit providers over a range of measures, including safety, effectiveness, respect, meeting needs and leadership. We discuss the implications of these results for the ongoing debates about the role of for-profit providers of health and social care. Copyright © 2017 Elsevier Ltd. All rights reserved.

  10. Non-statutory barriers and incentives to stakeholder participation in ...

    African Journals Online (AJOL)

    2009-10-30

    Oct 30, 2009 ... industry representatives, and staff at statutory agencies and parastatals. The majority-Zulu ... Duzi-uMngeni Conservation Trust (DUCT), a non-profit organ- ...... mental restoration and waste management activities in the U.S..

  11. NON-FORMAL EDUCATION, OVEREDUCATION AND WAGES

    OpenAIRE

    SANDRA NIETO; RAÚL RAMOS

    2013-01-01

    Why do overeducated workers participate in non-formal education activities? Do not they suffer from an excess of education? Using microdata from the Spanish sample of the 2007 Adult Education Survey, we have found that overeducated workers participate more than the rest in non-formal education and that they earn higher wages than overeducated workers who did not participate. This result can be interpreted as evidence that non-formal education allows overeducated workers to acquire new abiliti...

  12. The comparative advantage of NGO (non-governmental organizations) in the health sector--a look at the evidence.

    Science.gov (United States)

    Matthias, A R; Green, A T

    1994-01-01

    Attention being given to the development of an appropriate public/private mix in health-care delivery should not exclude the role of non-governmental organizations (NGOs). There is a widely accepted thesis of NGO comparative advantage over government, but evidence to support this thesis is generally more anecdotal than analytical. This paper considers evidence available in the literature and from field research in southern Africa, especially with regard to efficiency, innovation and reaching grass-roots communities. The paper concludes that the comparative advantage of the NGO sector needs to be analysed in relation to both the private for-profit sector and the public sector.

  13. Linking research, education and public engagement in geoscience: Leadership and strategic partnerships (invited)

    Science.gov (United States)

    Harcourt, P.

    2017-12-01

    Addressing the urgent issue of climate change requires mitigation and adaptation actions on individual to global scales, and appropriate action must be based upon geoscience literacy across population sectors. The NSF-funded MADE CLEAR (Maryland and Delaware Climate Change Education, Assessment, and Research) project provides a coordinated approach to embed climate change into education programs at the university level, in formal K12 classrooms, and among informal educators. We have worked with state agencies, university systems, non-profit organizations, and community groups to establish and support research-based education about climate change. In this panel I will describe how MADE CLEAR approached the task of infusing climate change education across sectors in the highly diverse states of Delaware and Maryland. I will share the characteristics of our strongest alliances, an analysis of significant barriers to climate change education, and our perspective on the outlook for the future of climate change education.

  14. 22 CFR 226.1 - Purpose and applicability.

    Science.gov (United States)

    2010-04-01

    ... Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS General § 226.1 Purpose and applicability. Except as otherwise authorized by statute... by USAID to U.S. institutions of higher education, hospitals, and other non-profit organizations, and...

  15. 22 CFR 226.33 - Federally-owned and exempt property.

    Science.gov (United States)

    2010-04-01

    ... Section 226.33 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT ADMINISTRATION OF ASSISTANCE AWARDS TO U.S. NON-GOVERNMENTAL ORGANIZATIONS Post-award Requirements Property Standards § 226.33 Federally... research equipment to educational and non-profit organizations in accordance with E.O. 12821, “Improving...

  16. Profit maximization mitigates competition

    DEFF Research Database (Denmark)

    Dierker, Egbert; Grodal, Birgit

    1996-01-01

    We consider oligopolistic markets in which the notion of shareholders' utility is well-defined and compare the Bertrand-Nash equilibria in case of utility maximization with those under the usual profit maximization hypothesis. Our main result states that profit maximization leads to less price...... competition than utility maximization. Since profit maximization tends to raise prices, it may be regarded as beneficial for the owners as a whole. Moreover, if profit maximization is a good proxy for utility maximization, then there is no need for a general equilibrium analysis that takes the distribution...... of profits among consumers fully into account and partial equilibrium analysis suffices...

  17. 15 CFR 14.27 - Allowable costs.

    Science.gov (United States)

    2010-01-01

    ... GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.27 Allowable costs. For each kind of... Organizations.” The allowability of costs incurred by institutions of higher education is determined in...

  18. 8 CFR 1292.2 - Organizations qualified for recognition; requests for recognition; withdrawal of recognition...

    Science.gov (United States)

    2010-01-01

    ...; requests for recognition; withdrawal of recognition; accreditation of representatives; roster. 1292.2...; requests for recognition; withdrawal of recognition; accreditation of representatives; roster. (a) Qualifications of organizations. A non-profit religious, charitable, social service, or similar organization...

  19. Hospital financial management: what is the link between revenue cycle management, profitability, and not-for-profit hospitals' ability to grow equity?

    Science.gov (United States)

    Singh, Simone Rauscher; Wheeler, John

    2012-01-01

    Effective revenue cycle management--from appointment scheduling and patient registration at the front end of the revenue cycle to billing and cash collections at the back end--plays a crucial role in hospitals' efforts to improve their financial performance. Using data for 1,397 bond-issuing, not-for-profit US hospitals for 2000 to 2007, this study analyzed the relationship between hospitals' performance at managing the revenue cycle and their profitability and ability to build equity capital. Hospital-level fixed effects regression analysis was used to model four different measures of profitability and equity capital as functions of two key financial indicators of revenue cycle management--amount of patient revenue and speed of revenue collection. The results indicated that higher amounts of patient revenue in relation to a hospital's assets were associated with statistically significant increases in operating and total profit margins, free cash flow, and equity capital (p < 0.01 for all four models); that is, hospitals that generated more patient revenue per dollar of assets invested reported improved financial performance. Likewise, a statistically significant link existed between lower revenue collection periods and all four indicators of hospital financial performance (p < 0.01 for three models; p < 0.05 for one model). Hospitals that collected faster on their patient revenue reported higher profit margins and larger equity values. For revenue cycle managers, these findings represent good news: Streamlining a hospital's management of the patient revenue cycle can advance the organization's financial viability by improving profitability and enabling equity growth.

  20. Bank foundation – a symbiotic legal institution at the crossroad of banking system and non-profit sector

    Directory of Open Access Journals (Sweden)

    Magdalena CATARGIU

    2012-12-01

    Full Text Available In the context of the development and omnipresence, in Europe, of the non-profit sector and due to the diversification of the legal entities that are involved in the configuration of the third sector, an legal analysis of the foundation of banking origins, is very appealing. Throughout this study we aim to point out key moments in the evolution of this particular figure, mainly in the Italian legislation. Nevertheless, we intend to identify the legal nature of the foundation of banking origins in order to draw a line between banking and philanthropic activities.

  1. Quality of care in investor-owned vs not-for-profit HMOs.

    Science.gov (United States)

    Himmelstein, D U; Woolhandler, S; Hellander, I; Wolfe, S M

    1999-07-14

    The proportion of health maintenance organization (HMO) members enrolled in investor-owned plans has increased sharply, yet little is known about the quality of these plans compared with not-for-profit HMOs. To compare quality-of-care measures for investor-owned and not-for-profit HMOs. Analysis of the Health Plan Employer Data and Information Set (HEDIS) Version 3.0 from the National Committee for Quality Assurance's Quality Compass 1997, which included 1996 quality-of-care data for 329 HMO plans (248 investor-owned and 81 not-for-profit), representing 56% of the total HMO enrollment in the United States. Rates for 14 HEDIS quality-of-care indicators. Compared with not-for-profit HMOs, investor-owned plans had lower rates for all 14 quality-of-care indicators. Among patients discharged from the hospital after myocardial infarction, 59.2% of members in investor-owned HMOs vs 70.6% in not-for-profit plans received a beta-blocker (Pinvestor-owned plans vs 47.9% in not-for-profit plans had annual eye examinations (PInvestor-owned plans had lower rates than not-for-profit plans of immunization (63.9% vs 72.3%; Pinvestor ownership was consistently associated with lower quality after controlling for model type, geographic region, and the method each HMO used to collect data. Investor-owned HMOs deliver lower quality of care than not-for-profit plans.

  2. Profitability of Management Systems on German Fenlands

    Directory of Open Access Journals (Sweden)

    Marco Rebhann

    2016-10-01

    Full Text Available Fens are organic sites that require drainage for agricultural use. Lowering the groundwater level leads to trade-offs between economic benefits and environmental impacts (i.e., CO2 and nutrient emissions. To identify management options that are both environmentally and economically sustainable, a propaedeutic systematic analysis of the costs, income and profit of different land use and management systems on fenlands is necessary. This study provides an overview of the profitability, labor demand and comparative advantages of feasible management systems on German fenlands. Twenty management practices in four land use systems are analyzed. The results indicate that most management systems are profitable only with subsidies and payments for ecosystem services. In addition to sales revenue, these payments are indispensable to promote peat-saving agricultural practices on fenlands. Regarding the labor aspect, intensive management systems caused an increase in working hours per hectare, which may positively affect employment in rural areas. The calculations obtained in this study can be used as a basis for estimations of greenhouse gas (GHG mitigation costs when management systems are associated with GHG emission values.

  3. The relationship of CSR and the business profit: can the most responsible companies be more profitable?

    Directory of Open Access Journals (Sweden)

    Antonio Miguel Gil Salmerón

    2016-10-01

    Full Text Available Persistent financial crisis and the cases of corruption afflicting Spain have broken the trust of society that forcefully demands an ethical, responsible and sustainable management of organizations, which are not immune to environmental problems. The effects of globalization, the introduction of tecnoestructura as a management model, technological and socio-economic changes have reshaped the cultural, management and ownership system of the current company, the company nowadays is transferred the responsibility to combine growth and competitiveness with social development and environmental improvement. This reconfiguration of business management model is implemented with the introduction of Corporate Social Responsibility (CSR in the strategic plans of the companies with the purpose of achieving a competitive advantage. The question is: can the most responsible companies be more profitable? The introduction of CSR in the organizational culture of the companies involved as a vector, accelerates the profitability of the companies that apply it: the higher level of CSR used, the more profitable the companies are. These conclusions are determined from a linear regression analysis comparing the ROA –return on assets– to CSR levels in a hundred companies with higher levels of sustainability that operate in Spain, according to a survey published in 2014 by the Monitor business Corporate Reputation (Merco

  4. Avoidance of international double taxation. Taxation of business profits in Romania

    Directory of Open Access Journals (Sweden)

    Florin Dumiter

    2017-12-01

    Full Text Available In this article we wanted to achieve a comprehensive analysis of corporate profit tax for non-residents, from the standpoint of the issues that it creates on the double taxation of income and capital. Taxing the corporate profits of non-residents is a particularly important aspect in terms of revenue growth, encouraging foreign investment, and strengthening cross-border trade. The “source” state will decide the legitimate right to tax the profits of businesses that operate within its jurisdiction. Tax treaties do not impose limits on these types of taxing rights, other than those stemming from the obligation to impose profits, since the issue of taxation is “satisfied”. Moreover, the source of tax revenue belongs to the source state. Thus, we can see that it is unlikely that the state of residence of a non-resident taxpayer should want to “share” such tax revenue. It can be observed that the state of residence also has the right to tax the profits, but in general it gives credit in respect of taxes of the source state or deducts them for the purpose of preventing the occurrence of double taxation. If the state of residence provides a credit for taxes paid within the source state, taxes which have not been collected and owed to the source state will constitute a tax transfer to the state of residence, from which the taxpayer will not have any benefit. As regards Romania, in terms of the treatment of enterprises, this article represents a real quid pro quo, as it tackles both the international and national taxation of corporate profits, through the provisions found in the new Fiscal Code and the Code of Fiscal Procedure, as well as the new proposals on the taxation of turnover in companies, all of this extrapolated with the new proposals for turnover tax from IT giants. The article ends with the presentation, comment and analysis of a case of international double taxation, more specifically the taxation of corporate profits, a topic of

  5. 24 CFR 84.27 - Allowable costs.

    Science.gov (United States)

    2010-04-01

    ... to the entity incurring the costs. Thus, allowability of costs incurred by State, local or federally..., “Cost Principles for State and Local Governments.” The allowability of costs incurred by non-profit...-Profit Organizations.” The allowability of costs incurred by institutions of higher education is...

  6. 8 CFR 292.2 - Organizations qualified for recognition; requests for recognition; withdrawal of recognition...

    Science.gov (United States)

    2010-01-01

    ...; requests for recognition; withdrawal of recognition; accreditation of representatives; roster. 292.2...; withdrawal of recognition; accreditation of representatives; roster. (a) Qualifications of organizations. A non-profit religious, charitable, social service, or similar organization established in the United...

  7. Factorial Analysis of Profitability

    OpenAIRE

    Georgeta VINTILA; Ilie GHEORGHE; Ioana Mihaela POCAN; Madalina Gabriela ANGHEL

    2012-01-01

    The DuPont analysis system is based on decomposing the profitability ratio in factors of influence. This paper describes the factorial analysis of profitability based on the DuPont system. Significant importance is given to the impact on various indicators on the shares value and profitability.

  8. 24 CFR 84.35 - Supplies and other expendable property.

    Science.gov (United States)

    2010-04-01

    ... OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Property... exceeding $5000 in total aggregate value upon termination or completion of the project or program and the... services to non-Federal outside organizations for a fee that is less than private companies charge for...

  9. 38 CFR 49.35 - Supplies and other expendable property.

    Science.gov (United States)

    2010-07-01

    ... HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Property... exceeding $5000 in total aggregate value upon termination or completion of the project or program and the... services to non-Federal outside organizations for a fee that is less than private companies charge for...

  10. 40 CFR 30.35 - Supplies and other expendable property.

    Science.gov (United States)

    2010-07-01

    ... HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Property... exceeding $5000 in total aggregate value upon termination or completion of the project or program and the... services to non-Federal outside organizations for a fee that is less than private companies charge for...

  11. 29 CFR 1470.26 - Non-Federal audit.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 4 2010-07-01 2010-07-01 false Non-Federal audit. 1470.26 Section 1470.26 Labor Regulations Relating to Labor (Continued) FEDERAL MEDIATION AND CONCILIATION SERVICE UNIFORM ADMINISTRATIVE... Organizations,” have met the audit requirements of the Act. Commercial contractors (private for-profit and...

  12. The Evaluation Process in Non-Formal Education: A Path for Its Construction

    Directory of Open Access Journals (Sweden)

    Manuel Chacón-Ortiz

    2015-05-01

    Full Text Available This paper analyzes the construction and conceptualization of evaluation processes in non- formal education. The purpose of this essay is to discuss about the need to evaluate educational processes and to propose a scheme with the basic elements for evaluation. The current discussions in the field are the starting point, in order to raise the need for institutions, individuals, and organizations to get involved in developing educational processes alternative to those conducted in formal and informal settings. In addition, current theoretical debates in the field are explored. An overview of the subject is provided to point out steps and key processes, as well as evaluation tools in education. In conclusion, there is a growing importance of evaluating and reporting on the results of non-formal learning processes.

  13. Statistical Survey of Non-Formal Education

    Directory of Open Access Journals (Sweden)

    Ondřej Nývlt

    2012-12-01

    Full Text Available focused on a programme within a regular education system. Labour market flexibility and new requirements on employees create a new domain of education called non-formal education. Is there a reliable statistical source with a good methodological definition for the Czech Republic? Labour Force Survey (LFS has been the basic statistical source for time comparison of non-formal education for the last ten years. Furthermore, a special Adult Education Survey (AES in 2011 was focused on individual components of non-formal education in a detailed way. In general, the goal of the EU is to use data from both internationally comparable surveys for analyses of the particular fields of lifelong learning in the way, that annual LFS data could be enlarged by detailed information from AES in five years periods. This article describes reliability of statistical data aboutnon-formal education. This analysis is usually connected with sampling and non-sampling errors.

  14. Influential variables in the profitability of hospital companies

    Directory of Open Access Journals (Sweden)

    Judit Creixans

    2018-02-01

    Full Text Available Purpose: This study attempts to evidence the economic and financial health of Spanish hospital companies in the period 2008-2015 and discover the variables that explain their profitability for survival and the opportune performance of their assets during a period of technological revolution and austerity. Design/methodology: The study methodology consists of the short and long-term financial analysis of the companies in the study sample during the period 2008-2015, together with analysis is of their economic state, equity and treasury. To add value to the research, the profitability of the hospital companies has been explained in terms of the following independent variables: short-term solvency, debt, business size, legal form, GDP per capita, population density of and indicators of Corporate Social Responsibility. Findings: In the analyzed period, the economic and financial health of hospital companies is characterized by acceptable liquidity and indebtedness that significantly influence its profitability; this is accompanied by good financial and expenditure management, though it is necessary to improve the management of assets. Research limitations/implications: It was not possible to obtain data for 2016, as it was not available in the database used (SABI. These data would have been useful to evaluate the changes in trends that are taking place in the health sector due to the technological revolution and economic policies affecting it. Practical implications: The health sector is one of the pillars on which society is based, and therefore knowing detailed economic and financial information allows us to make appropriate decisions, both on the hospital level and in terms of the economic policies of governments. Social implications: This study provides evidence of the financially relevant indicators that healthcare companies must control for their survival and to provide proper service to society in general. The research also identifies non

  15. Community benefits: how do for-profit and nonprofit hospitals measure up?

    Science.gov (United States)

    Nicholson, S; Pauly, M V

    The rise of the for-profit hospital industry has opened a debate about the level of community benefits provided by non-profit hospitals. Do nonprofits provide enough community benefits to justify the community's commitment of resources to them, and the tax-exempt status they receive? If nonprofit hospitals convert to for-profit entities, would community benefits be lost in the transaction? This debate has highlighted the need to define and measure community benefits more clearly. In this Issue Brief, the authors develop a new method of identifying activities that qualify as community benefits, and propose a benchmark for the amount of benefit a nonprofit hospital should provide.

  16. 22 CFR 145.35 - Supplies and other expendable property.

    Science.gov (United States)

    2010-04-01

    ... OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Property... exceeding $5,000 in total aggregate value upon termination or completion of the project or program and the... services to non-Federal outside organizations for a fee that is less than private companies charge for...

  17. 14 CFR 1260.135 - Supplies and other expendable property.

    Science.gov (United States)

    2010-01-01

    ... With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations Property Standards... exceeding $5,000 in total aggregate value upon termination or completion of the project or program and the... services to non-Federal outside organizations for a fee that is less than private companies charge for...

  18. Bureaucratic Corruption and Profit Tax Evasion

    OpenAIRE

    Laszlo Goerke

    2006-01-01

    Firms may evade taxes on profits and can also avoid fulfilling legal restrictions on production activities by bribing bureaucrats. It is shown that the existence of tax evasion does not affect corruption activities at the firm level, while the budgetary repercussions of tax evasion induce less corruption. Policy measures which alter the gains or losses from corruption have a non-systematic impact on tax evasion behaviour.

  19. INCREASING PROFIT IN TOURISM THROUGH STRENGTHENING OF MANAGEMENT COMPETENCIES

    Directory of Open Access Journals (Sweden)

    Jagoda Jankovska

    2013-07-01

    Full Text Available Tourism economy is the most significant industry in the world. It holds a central position and plays an important role in the economic development of a country, especially of countries with high unemployment rate, such as the Republic of Macedonia. Strengthening of, and investing in, tourism capacities directly contribute to further development, integration, and promotion of a country. It is especially important to indicate that creating a strategy, developing and educating human potential, as well as successfully managing the said potential, bear huge significance for good-quality development of tourism economy. Human resources are a crucial factor for achieving good-quality service and the effect of satisfied guests, which is the goal of each tourism organization in view of increasing their competitiveness. In a situation of an open world market, competitiveness and profitability of tourism organizations will, to a greater extent, depend on the competence of tourism managers, as well as on their ability to successfully manage human resources. Certainly, a prerequisite for all this is possessing of competent and creative workforce, which, rather than being content with their present knowledge level, will make continuous initiatives for advanced learning, perfecting their work, and promoting their career

  20. The Role Of Determining Strategic Direction On Not-For-Profit Organizational Performance In Nairobi County In Kenya

    Directory of Open Access Journals (Sweden)

    Daniel Mwendwa Kitonga

    2015-08-01

    Full Text Available This paper sought to examine the link between strategic leaders practice of determining strategic direction and organizational performance. An embedded mixed method research assessing the impact of strategic leadership variable determining strategic direction and organizational performance was completed by managers representing 328 not-for-profit organizations in Nairobi County in Kenya. The study established a significant positive relationship between determining strategic direction and organizational performance. The results found r value of 0.676 and r2 value of 0.457 that is 45.7 of corresponding change in the organizational performance of not-for-profits for every change is explained by the predictor variables. The findings demonstrate that if not-for-profit leaders clearly determine the organizations strategic direction they are likely to improve their organizational performance significantly. This paper examined how determining strategic direction strategic planning in not-for-profit organizations in Nairobi County in Kenya. Future research that seeks to replicate these findings is recommended. This paper proposes the study of determining strategic direction strategic planning as way of improving strategic leadership practices hence enhancing not-for-profit organizational performance.

  1. Whole-milk feeding duration, calf growth, and profitability of group-fed calves in an organic production system.

    Science.gov (United States)

    Bjorklund, E A; Heins, B J; Chester-Jones, H

    2013-01-01

    The objective of this study was to evaluate the effect of early-life feeding duration on growth and economics of group-fed organic dairy calves. Heifer calves born during the spring of 2011 (n = 67) and the spring of 2012 (n = 57) were used to evaluate the effect of weaning age, growth, and profitability of group-fed calves fed once per day in an organic dairy production system. Calves were assigned to replicate feeding groups of 10 in super hutches by birth order, and were born at the University of Minnesota West Central Research and Outreach Center, Morris organic dairy. Breed groups were Holsteins (n = 15) selected for high production, Holsteins (n = 23) maintained at 1964 breed-average level, crossbreds (n = 54) including combinations of Holstein, Montbéliarde, and Swedish Red, and crossbreds (n = 32) including combinations of Holstein, New Zealand Friesian, Jersey, and Swedish Red. Groups of calves were weaned at 30 (EW, early weaning), 60 (MW, mid weaning), or 90 (LW, late weaning) d of age, and groups were fed 1.5% of birth weight of 13% total solids organic whole milk once daily and weaned when the group of 10 calves consumed an average of 0.91 kg of organic calf starter per calf per day for 4 consecutive days. Body measurements were recorded at birth, weekly during the preweaning period, at weaning, and monthly thereafter. Profitability was estimated as a function of the total cost for organic milk and organic calf starter for weaning groups to weaning and to the first 90 d of age. Preweaning group performance was weaning age, EW: 47.6d, MW: 64.5d, LW: 93.7d; weaning weight, EW: 61.8 kg, MW: 79.2 kg, LW: 108.1 kg; and gain per day, EW: 0.51 kg/d, MW: 0.63 kg/d, LW: 0.75 kg/d. Body weight (BW) did not differ among weaning groups at 90 d of age; however, MW calves had lower 120-d BW than did LW calves. The EW calves did not differ from either MW or LW calves for 120-d BW. Total feed costs to weaning for groups were $1,092.97 for EW calves, $1,871.24 for MW

  2. Web Consulting for Non-Academic Educational Missions: How Instructional Design Offers a Competitive Advantage

    Science.gov (United States)

    Cates, Ward Mitchell; Mattke, Paige Hawkins

    2013-01-01

    Based on a recently completed study of education directors at science museums, this article addresses how design-and-development consultants might use those findings to enhance the way in which they propose and deliver Website services to non-academic organizations with either primary or complementary educational missions. After a very brief…

  3. The Depreciation Impact of the Profit and Activity Development Carried out by an Economic Operator

    OpenAIRE

    Dobrota, Gabriela; Chirculescu, Felicia Maria

    2008-01-01

    It's interesting how an economic operator decides to depreciate its depreciable fixed assets, because depreciation is an expense input from the taxable profit in accordance with the laws in force, thus contributing to diminishing the operating profit/loss and implicitly the gross and net earnings, without real impact on profitability and especially without any impact on the self-funding capacity. But the impact given by the depreciation expenses may be influenced by the organization policy...

  4. 45 CFR 2543.26 - Non-Federal audits.

    Science.gov (United States)

    2010-10-01

    ... (including hospitals) shall be subject to the audit requirements contained in the Single Audit Act Amendments..., and Non-Profit Organizations.” (b) State and local governments shall be subject to the audit... hospitals not covered by the audit provisions of revised OMB Circular A-133 shall be subject to the audit...

  5. The former Iron Curtain still drives biodiversity-profit trade-offs in German agriculture.

    Science.gov (United States)

    Batáry, Péter; Gallé, Róbert; Riesch, Friederike; Fischer, Christina; Dormann, Carsten F; Mußhoff, Oliver; Császár, Péter; Fusaro, Silvia; Gayer, Christoph; Happe, Anne-Kathrin; Kurucz, Kornélia; Molnár, Dorottya; Rösch, Verena; Wietzke, Alexander; Tscharntke, Teja

    2017-09-01

    Agricultural intensification drives biodiversity loss and shapes farmers' profit, but the role of legacy effects and detailed quantification of ecological-economic trade-offs are largely unknown. In Europe during the 1950s, the Eastern communist bloc switched to large-scale farming by forced collectivization of small farms, while the West kept small-scale private farming. Here we show that large-scale agriculture in East Germany reduced biodiversity, which has been maintained in West Germany due to >70% longer field edges than those in the East. In contrast, profit per farmland area in the East was 50% higher than that in the West, despite similar yield levels. In both regions, switching from conventional to organic farming increased biodiversity and halved yield levels, but doubled farmers' profits. In conclusion, European Union policy should acknowledge the surprisingly high biodiversity benefits of small-scale agriculture, which are on a par with conversion to organic agriculture.

  6. Research on listed bank profit model under the interest rate liberalization

    Directory of Open Access Journals (Sweden)

    Geyao Zhu

    2017-03-01

    Full Text Available With constantly deepening the interest rate liberalization, shrinking the net interest margin and the ever-rising non-performing loan ratio, the traditional commercial banks with the main profit model of credit suffers from a severe challenge. The research significance of this paper lies in helping China’s commercial bank convert management philosophy, developing a new financial business and improving the profit model. Through the empirical research of 80 samples of China’s listed commercial banks: under the condition of interest rate liberalization, the net interest margin is still the current major profit model of the commercial bank, but the intermediate business is the future development model of the commercial banks.

  7. What drives firm profitability? A multilevel approach to the Spanish agri-food sector

    International Nuclear Information System (INIS)

    Zouaghi, F.; Sánchez-García, M.; Hirsch, S.

    2017-01-01

    Strategic management research has demonstrated the importance of firm- and industry structure as drivers of firm profitability. However, less is known about how firms´ geographical locations affect profitability. Applying a multi-level approach of hierarchical linear modeling we estimated firm-, industry-, and region-specific effects on profitability of 3,273 agri-food firms operating in different Spanish districts over the time span 2006-2013. The results reveal the dominance of firm-specific effects which contribute up to 48.8% to variance in firm profitability while the contribution of industry effects (0.8-4.2%), geographical location (0.1-1.8%), and year effects (0.1-2.5%) is rather small. Moreover, firm size, risk, and innovative activity turn out as significant profit drivers at the firm level. Although firm-effects outweigh industry- and region-specific factors, the results indicate that industry concentration as well as regional education and unemployment influence profitability. In addition, proximity to technological institutes as well as the degree of urbanization of the region in which a firm operates can be drivers of profitability. Hence, despite the superiority of firm effects the results indicate that agri-food managers should also consider possible advantages from location-based resources in order to ensure competitiveness.

  8. What drives firm profitability? A multilevel approach to the Spanish agri-food sector

    Energy Technology Data Exchange (ETDEWEB)

    Zouaghi, F.; Sánchez-García, M.; Hirsch, S.

    2017-07-01

    Strategic management research has demonstrated the importance of firm- and industry structure as drivers of firm profitability. However, less is known about how firms´ geographical locations affect profitability. Applying a multi-level approach of hierarchical linear modeling we estimated firm-, industry-, and region-specific effects on profitability of 3,273 agri-food firms operating in different Spanish districts over the time span 2006-2013. The results reveal the dominance of firm-specific effects which contribute up to 48.8% to variance in firm profitability while the contribution of industry effects (0.8-4.2%), geographical location (0.1-1.8%), and year effects (0.1-2.5%) is rather small. Moreover, firm size, risk, and innovative activity turn out as significant profit drivers at the firm level. Although firm-effects outweigh industry- and region-specific factors, the results indicate that industry concentration as well as regional education and unemployment influence profitability. In addition, proximity to technological institutes as well as the degree of urbanization of the region in which a firm operates can be drivers of profitability. Hence, despite the superiority of firm effects the results indicate that agri-food managers should also consider possible advantages from location-based resources in order to ensure competitiveness.

  9. Factors of U.S. Hospitals Associated with Improved Profit Margins: An Observational Study.

    Science.gov (United States)

    Ly, Dan P; Cutler, David M

    2018-02-14

    Hospitals face financial pressure from decreased margins from Medicare and Medicaid and lower reimbursement from consolidating insurers. The objectives of this study are to determine whether hospitals that became more profitable increased revenues or decreased costs more and to examine characteristics associated with improved financial performance over time. The design of this study is retrospective analyses of U.S. non-federal acute care hospitals between 2003 and 2013. There are 2824 hospitals as subjects of this study. The main measures of this study are the change in clinical operating margin, change in revenues per bed, and change in expenses per bed between 2003 and 2013. Hospitals that became more profitable had a larger magnitude of increases in revenue per bed (about $113,000 per year [95% confidence interval: $93,132 to $133,401]) than of decreases in costs per bed (about - $10,000 per year [95% confidence interval: - $28,956 to $9617]), largely driven by higher non-Medicare reimbursement. Hospitals that improved their margins were larger or joined a hospital system. Not-for-profit status was associated with increases in operating margin, while rural status and having a larger share of Medicare patients were associated with decreases in operating margin. There was no association between improved hospital profitability and changes in diagnosis related group weight, in number of profitable services, or in payer mix. Hospitals that became more profitable were more likely to increase their admissions per bed per year. Differential price increases have led to improved margins for some hospitals over time. Where significant price increases are not possible, hospitals will have to become more efficient to maintain profitability.

  10. Passeport pour les deux infinis: an educational project in French

    Science.gov (United States)

    Arnaud, Nicolas; Descotes-Genon, Sébastien; Kerhoas-Cavata, Sophie; Paul, Jacques; Robert-Esil, Jean-Luc; Royole-Degieux, Perrine

    2016-04-01

    Passeport pour les deux infinis (;Passport for the two infinities;, in short Pass2i) is a French educational project aiming at promoting the physics of the infinitely small (particle physics) and of the infinitely big (cosmology & astrophysics) to high-school teachers and students. It is managed since 2009 by a small team of outreach experts (physicists and engineers) from the CNRS and the CEA. The Pass2i cornerstone is a reversible book - where each side explores one of the two infinities - and which is given for free to science high school teachers who request it, thanks to the support of French funding agencies. The Pass2i non-profit association wants to be a bridge between science and education: training sessions are organized for teachers, educational resources created and made available for download on the Pass2i website (http://www.passeport2i.fr).

  11. A formal approach to organization of educational objectives

    Directory of Open Access Journals (Sweden)

    Segedinac Milan

    2011-01-01

    Full Text Available The organization of educational objectives plays an important role in curriculum development process, since it enables the sequencing of educational experiences. The main goal of this paper is to propose a framework for the formal representation of educational objectives, which enables the evaluation of organization of educational objectives. The model is based on domain ontology, Bloom’s taxonomy and objectives organization in the competence-based knowledge space. The model is verified on the case study that evaluates the students‘ achievements in Chemistry field Solutions by conducting an informal knowledge test on the group of 199 14-year-old students of primary schools in the Republic of Serbia. The results obtained from the case study clearly indicate the necessity for including assessment of students‘ achievements in the organization of educational objectives. The proposed model enables evaluation of organization of educational objectives which could be further used for an iterative refinement of the organization of educational objectives.

  12. Non-profit organisations and government’s pro-poor spending: the case of health and development in Gauteng

    Directory of Open Access Journals (Sweden)

    L B Mzini

    2011-12-01

    Full Text Available Globally, there is growing recognition of participatory public expenditure management (PPEM. PPEM is seen as the process whereby citizens and civil society organisations participate in the management of public expenditures. The adoption of PPEM is aimed at ensuring greater transparency, better targeting and tracking of resources, and increased overall responsiveness. The Gauteng Department of Health and Social Development (GDHSD is committed to co-operative governance; this includes working with different spheres of government and civil society or non-profit organisations (NPOs. NPOs are required to have a governing committee to manage funds allocated by GDHSD. The committee has the capacity to hold the NPO management accountable for the resources (financial and material entrusted to it by the GDHSD. The effectiveness of NPOs is challenged by poor attendance of board members at meetings, poor understanding of the board’s mandate and responsibilities and lack of experience amongst members. The paradigm of PPEM is still faced with challenges to ensure that significant flows of revenue are accounted for and used effectively for growth and poverty reduction. This study is divided into three components. The first section focuses on the background, the introduction and the conceptual framework. The second part focuses on the empirical study for deriving a benchmark for the South African NPO sector. The third section highlights good practices as well as governance-related challenges. Finally, for further consideration by the GDHSD, a series of recommendations is provided, focusing on how key domestic stakeholders can better contribute to successful participatory budgeting programmes. Keywords: Participatory public expenditure management, non-profit organisations, pro-poor spending, public finance, public financial management, early childhood development.  Disciplines: Public Management and Administration, Public Financial Management

  13. Amazon: Is Profitability a Possibility?

    Directory of Open Access Journals (Sweden)

    Brett DENNIS

    2014-06-01

    Full Text Available In today’s society, companies seem to all be following the same trend; growth in profitability at all cost. Higher profits, for the most part, leads to more investors and more potential financing. Amazon.com appears to be breaking that trend, however. Their strategy seems to be growth, but not in profits. We would like to look into how and why Amazon is growing at such a fast pace, while their profits are staying steady at a very low level. Is profitability a possibility for Amazon? We believe that a marginal increase in price could accomplish just that, with a minimal impact to consumers.

  14. Selecting a Web Conferencing Solution. A Case Study for a Non-Profit Organization.

    OpenAIRE

    Botchkarev, Alexei

    2013-01-01

    Web conferencing has been acknowledged as a valuable organizational resource. Diverse geographically dispersed project teams gain benefits from real time online collaboration, e-learning and document sharing. Web conferencing tools have entered the mainstream of business applications and multiple vendors offer over 100 different types and systems. This presentation is showcasing an approach to defining business requirements and selecting a web conferencing tool for a local chapter of a non-pr...

  15. United Nations study on disarmament and non-proliferation education

    International Nuclear Information System (INIS)

    2003-01-01

    Science and technology transformed the world in the twentieth century. Living standards improved but warfare was rendered more deadly. Weapons of mass destruction - biological, chemical and nuclear - and their means of delivery were developed, as ever more sophisticated conventional armaments were produced and disseminated. The horrors and destruction of armed conflict persist. The need for disarmament and non-proliferation education and training has never been greater. Indeed, changing concepts and perceptions of security and threat magnify the urgency for new thinking to pursue disarmament and non-proliferation goals. More than a decade after the end of the cold war and at the start of the twenty- first century, there is a pressing need to combat ignorance, complacency and a culture of violence. These can be countered through long-term programmes of education and training, especially those related to disarmament and non- proliferation of weapons of mass destruction and their means of delivery, with a view to their reduction and complete elimination. At the same time, concern has heightened over the global threat of the excessive and destabilizing proliferation of conventional weapons, especially small arms and light weapons, rendering more acute the need to combat such proliferation in a sustained way through disarmament and non-proliferation education and training. Additionally there is a need to raise awareness of new challenges to international security and the process of disarmament. Among them, terrorism, with the possibility of the use of weapons of mass destruction, is a source of particular concern. Other challenges, such as organized crime, poverty, human rights abuses and environmental concerns must also be taken into account. Education and training remain important but under utilized tools for promoting peace, disarmament and non-proliferation. The present report addresses that issue and proposes ideas for action

  16. Impact of Working Capital Management on Firm’s Profitability: A Case Study of Cement Industry of Pakistan

    Directory of Open Access Journals (Sweden)

    Farrukh Shahzad

    2015-02-01

    Full Text Available The fundamental purpose behind this study is to exactly test the effect of working capital management on profitability of cement industry of Pakistan. To explore this relationship between these two, the creator gathered auxiliary information from 12 listed firms in Karachi stock exchange (KSC for the time period of 2007-2013. For this reason, in this study we utilize variable of return on assets ratio to gauge the benefit of organization and variables of CR, QR, NCA/TA, WCT and ITR as living up to expectations working capital management criteria. The consequences of the research demonstrate that there is a huge effect of the working capital management on profitability of cement industry of Pakistan. Accordingly, manager may improve the Profitability of their organizations by minimizing the inventory turnover ratio, and by diminishing working capital turnover ratio but there is no impact of expanding or diminishing the current proportion on profitability. Along these lines, the results show that through fitting working capital management the organization can expand its benefit. This study shall be helping hand for the cement industry of Pakistan in the management of their working capital in such an effective way thus, to the point that they can increase their profitability.

  17. Hospital Market Structure and the Behavior of Not-for-Profit Hospitals: Evidence from Responses to California's Disproportionate Share Program

    OpenAIRE

    Mark Duggan

    2000-01-01

    I exploit a plausibly exogenous change in hospital financial incentives to examine whether the behavior of private not-for-profit hospitals varies with the share of nearby hospitals organized as for-profit firms. My results show that not-for-profit hospitals in for-profit intensive areas are significantly more responsive to an increased incentive to treat low-income patients insured by the Medicaid program than are other not-for-profit providers. The heterogeneity in behavior is not due to di...

  18. Innovation design : creating value for people, organizations and society

    NARCIS (Netherlands)

    Ouden, den P.H.

    2012-01-01

    Innovation Design presents an approach to designing shared value for businesses, non-profit organizations, end-users and society. The societal and economic challenges we are currently facing - such as the aging population, energy scarcity and environmental issues - are not just threats but are also

  19. 34 CFR 74.22 - Payment.

    Science.gov (United States)

    2010-07-01

    ... recipient; and (ii) Financial management systems that meet the standards for fund control and accountability... Secretary, Department of Education ADMINISTRATION OF GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program...

  20. Profit vs. Purpose

    DEFF Research Database (Denmark)

    Strand, Robert

    2017-01-01

    Money helps us meet our basic needs, but what about our need for meaning? Businesses will profit — not just financially — by finding their souls.......Money helps us meet our basic needs, but what about our need for meaning? Businesses will profit — not just financially — by finding their souls....

  1. 28 CFR 70.28 - Period of availability of funds.

    Science.gov (United States)

    2010-07-01

    ... REQUIREMENTS FOR GRANTS AND AGREEMENTS (INCLUDING SUBAWARDS) WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.28...

  2. 45 CFR 2543.28 - Period of availability of funds.

    Science.gov (United States)

    2010-10-01

    ... COMMUNITY SERVICE GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 2543.28 Period of...

  3. Comparison of efficiency and profitability of investor-owned multihospital systems with not-for-profit hospitals.

    Science.gov (United States)

    Sear, A M

    1991-01-01

    It is often assumed that investor-owned hospitals are more market driven than are not-for-profit hospitals, and that they will maximize output and minimize inputs, to the exclusion of other management strategies. To resolve the conflicting research evidence, this study analyzed efficiency and profitability measures for approximately 50 investor-owned and 60 not-for-profit hospitals in Florida for the period from 1982 through 1988. The results indicate that the investor-owned hospitals used significantly fewer FTE staff per bed, had significantly fewer manhours per adjusted patient day, and paid significantly less in wages and had significantly higher operating margins (profit) than did the not-for-profit institutions.

  4. Does liquidity and bank capital affect commercial banks profitability? Evidence from countries of Southeast Europe

    OpenAIRE

    Georgieva Svrtinov, Vesna; Gorgieva-Trajkovska, Olivera; Koleva, Blagica

    2017-01-01

    Commercial banks are profit seeking organizations, but at the same time, they take care of their liquidity and safety, due to the reason to satisfy the withdrawal needs of its customers. Taking this into the account commercial banks always face the issue of trade off between liquidity, safety, and profitability and they try to find a balance between them as they contradict each other. The paper analyses the relationship between profitability on one side and liquidity and bank capital on the o...

  5. License Compliance Issues For Biopharmaceuticals: Special Challenges For Negotiations Between Companies And Non-Profit Research Institutions

    Science.gov (United States)

    Ponzio, Todd A.; Feindt, Hans; Ferguson, Steven

    2011-01-01

    Summary Biopharmaceuticals are therapeutic products based on biotechnology. They are manufactured by or from living organisms and are the most complex of all commercial medicines to develop, manufacture and qualify for regulatory approval. In recent years biopharmaceuticals have rapidly increased in number and importance with over 4001 already marketed in the U.S. and European markets alone. Many companies throughout the world are now ramping up investments in biopharmaceutical R&D and expanding their portfolios through licensing of early-stage biotechnologies from universities and other non-profit research institutions, and there is an increasing number of license agreements for biopharmaceutical product development relative to traditional small molecule drug compounds. This trend will only continue as large numbers of biosimilars and biogenerics enter the market. A primary goal of technology transfer offices associated with publicly-funded, non-profit research institutions is to establish patent protection for inventions deemed to have commercial potential and license them for product development. Such licenses help stimulate economic development and job creation, bring a stream of royalty revenue to the institution and, hopefully, advance the public good or public health by bringing new and useful products to market. In the course of applying for such licenses, a commercial development plan is usually put forth by the license applicant. This plan indicates the path the applicant expects to follow to bring the licensed invention to market. In the case of small molecule drug compounds, there exists a widely-recognized series of clinical development steps, dictated by regulatory requirements, that must be met to bring a new drug to market, such as completion of preclinical toxicology, Phase 1, 2 and 3 testing and product approvals. These steps often become the milestone/benchmark schedule incorporated into license agreements which technology transfer offices use to

  6. License Compliance Issues For Biopharmaceuticals: Special Challenges For Negotiations Between Companies And Non-Profit Research Institutions.

    Science.gov (United States)

    Ponzio, Todd A; Feindt, Hans; Ferguson, Steven

    2011-09-01

    Biopharmaceuticals are therapeutic products based on biotechnology. They are manufactured by or from living organisms and are the most complex of all commercial medicines to develop, manufacture and qualify for regulatory approval. In recent years biopharmaceuticals have rapidly increased in number and importance with over 400() already marketed in the U.S. and European markets alone. Many companies throughout the world are now ramping up investments in biopharmaceutical R&D and expanding their portfolios through licensing of early-stage biotechnologies from universities and other non-profit research institutions, and there is an increasing number of license agreements for biopharmaceutical product development relative to traditional small molecule drug compounds. This trend will only continue as large numbers of biosimilars and biogenerics enter the market.A primary goal of technology transfer offices associated with publicly-funded, non-profit research institutions is to establish patent protection for inventions deemed to have commercial potential and license them for product development. Such licenses help stimulate economic development and job creation, bring a stream of royalty revenue to the institution and, hopefully, advance the public good or public health by bringing new and useful products to market. In the course of applying for such licenses, a commercial development plan is usually put forth by the license applicant. This plan indicates the path the applicant expects to follow to bring the licensed invention to market. In the case of small molecule drug compounds, there exists a widely-recognized series of clinical development steps, dictated by regulatory requirements, that must be met to bring a new drug to market, such as completion of preclinical toxicology, Phase 1, 2 and 3 testing and product approvals. These steps often become the milestone/benchmark schedule incorporated into license agreements which technology transfer offices use to monitor

  7. Optics and photonics education centers of excellence: an opportunity for international collaboration

    Science.gov (United States)

    Hull, Daniel M.

    2015-10-01

    The increased demand for highly educated and trained workers in optics and photonics is evident in many countries. Colleges and universities that provide this education can benefit greatly from support by non-profit National Education Centers of Excellence that conduct research in workforce needs, design curricula, develop industry-validated teaching materials, train new faculty and establish models for laser/optics laboratories. In 2006, the National Science Foundation (NSF) established OP-TEC, the National Center for Optics and Photonics Education, which encourages and supports U.S. colleges to educate and train an adequate supply of high quality technicians to meet the workforce demand by companies, institutions and government agencies. In 2013 and 2014 NSF awarded grants to establish regional photonics centers in the southeast U.S. (LASER-TEC) and the Midwest (MPEC). These Centers work cooperatively with OP-TEC, sharing resources, teaching materials and best practices for colleges with photonics technician education programs. This successful "center organization plan" that has evolved could be adopted in other countries, and international cooperation could be established between similar Centers of Education in Photonics education.

  8. OPERATIONS NECESSARY FOR THE DIAGNOSIS ANALYSIS OF THE ORGANIZATION

    Directory of Open Access Journals (Sweden)

    CAIUS LĂZĂRESCU

    2014-12-01

    Full Text Available The diagnosis analysis is as important as is necessary for any profit or non-profit organization, it shows the situation of the organization, helps to prevent the risks, threats and future forecast. The diagnosis analysis must present: the general situation, financial situation, human and managerial potential, technical and technological potential of the organization. Once known these aspects important for the organization, the decision or decisions can be made being aware of it and in real time. The diagnosis analysis is a procedure which is achieved in a relatively short period of time and offers solutions with global character, formulates an action program which will include detailed analysis. The high degree of complexity of the analysis needs a multidisciplinary training which can establish the method, to collect and process the data and to offer the solutions, for which this can be made by specialized companies or by specialized staff from organization self-analysis.

  9. The single most important education reform in developing country

    Science.gov (United States)

    Orija, O.

    2007-05-01

    I deciding teaching as peer educator and working with NGOs in my country, as method to need to consider students' background knowledge, environment, and their learning goals as well as standardized curriculum as determined by their school district. Strengthening relationships among students and adults, Improving engagement, alignment and rigor of teaching and learning in every classroom, every day. My single most reform achieves is the rural school and community trust is a national non-profit organization addressing the crucial relationship between good schools and thriving communities. Our mission is to help rural schools and communities get better together. Working in some of the poorest, most challenging places, the rural trust involves young people in learning linked to their communities, improves the quality of teaching and school leadership, and advocates in a variety of ways for appropriate state educational policies, including the key issue of equitable and national agenda (serve Peer Educator) where rural people and their issues are visible and credible for rural schools.

  10. Precise image-guided irradiation of small animals: a flexible non-profit platform

    International Nuclear Information System (INIS)

    Tillner, Falk; Thute, Prasad; Löck, Steffen; Dietrich, Antje; Fursov, Andriy; Haase, Robert; Lukas, Mathias; Krause, Mechthild; Baumann, Michael; Bütof, Rebecca; Enghardt, Wolfgang; Rimarzig, Bernd; Sobiella, Manfred

    2016-01-01

    Preclinical in vivo studies using small animals are essential to develop new therapeutic options in radiation oncology. Of particular interest are orthotopic tumour models, which better reflect the clinical situation in terms of growth patterns and microenvironmental parameters of the tumour as well as the interplay of tumours with the surrounding normal tissues. Such orthotopic models increase the technical demands and the complexity of preclinical studies as local irradiation with therapeutically relevant doses requires image-guided target localisation and accurate beam application. Moreover, advanced imaging techniques are needed for monitoring treatment outcome. We present a novel small animal image-guided radiation therapy (SAIGRT) system, which allows for precise and accurate, conformal irradiation and x-ray imaging of small animals. High accuracy is achieved by its robust construction, the precise movement of its components and a fast high-resolution flat-panel detector. Field forming and x-ray imaging is accomplished close to the animal resulting in a small penumbra and a high image quality. Feasibility for irradiating orthotopic models has been proven using lung tumour and glioblastoma models in mice. The SAIGRT system provides a flexible, non-profit academic research platform which can be adapted to specific experimental needs and therefore enables systematic preclinical trials in multicentre research networks. (paper)

  11. Evaluating Banking Profit Performance in Ghana during and post Profit Decline: A five Step Du-Pont Approach

    Directory of Open Access Journals (Sweden)

    Baah Aye Kusi

    2015-11-01

    Full Text Available In this study we aimed at three objectives. First, identify and rank banks based on a composite score comprising of all five du-pont variables. Second, we identify variables in the five step du-pont set up that are most likely to influence bank ROE during and post profit declining periods. And third, we estimate a model to capture the variables that drive bank ROE during and post profit declining periods. We first establish from our rankings that, foreign banks in Ghana performed better during profit declining periods while the local banks performed better in post profit decline periods using the top ten banks as a benchmark in both periods. Employing Pearson correlation coefficients matrix, we recognized that operating profit margin, asset turnover and leverage were most likely to influence bank ROE in both time periods. We further employ OLS regression and find that bank ROE was impacted by operating profit margin and leverage during profit declining periods and post profit decline while tax effect added up in post profit declining periods.

  12. Non-governmental organizations internal communication in reputation management

    OpenAIRE

    Vaicekauskaitė, Renata

    2010-01-01

    The object of this study is non-governmental organization’s internal communication and its role in reputation management. The aim of this study is to analyse the context of non-governmental organization reputation management and according to it find out the significance of the internal communication factors in non-governmental organization reputation management. The tasks of the study: to analyse the factors which have settled the need of non-governmental organization reputation management; t...

  13. Profit-Sharing – A Tool for Improving Productivity, Profitability and Competitiveness of Firms?

    Directory of Open Access Journals (Sweden)

    Fibirova Jana

    2013-12-01

    Full Text Available The importance of appropriate utilization of rewards for performance is still growing and therefore this type of rewards can be seen as a significant part of a total rewards package. Companies that are able to appropriately implement rewards for performance may gain competitive advantage over their competitors, but successful implementation requires a good knowledge of these rewards. The main aim of this paper is to contribute to the growth of this knowledge by identifying possible positive and negative impacts of profit-sharing on various areas that are important for the performance of a company, nevertheless, addressed are also macroeconomic consequences of profit-sharing. Furthermore, a comprehensive and up-to-date review of the relevant literature is provided, under-researched areas are identified and suggestions for further research are given. To accomplish these goals, we applied methods of bibliometric analysis to the articles indexed in ISI Web of Knowledge to identify the most important articles, authors and topics. According to our findings, the majority of studies report a neutral or positive impact of profit-sharing on productivity and profitability. This impact may be achieved by direct influence of profit-sharing on productivity of employees (due to the dependence of their pay on profit, but it seems that yet more important are various mediating mechanisms, especially effects on employment stability, absenteeism, quits and related issues, as well as effects on attitudes of employees and on relationships between employees. We argue that a well-designed profit-sharing plan is crucial for its success, but it is a relatively under-researched problem.

  14. Evaluation of Biogenic Amines in Organic and Non-Organic Wines by HPLC OPA Derivatization

    Directory of Open Access Journals (Sweden)

    Ali Üren

    2007-01-01

    Full Text Available Organic and non-organic wines, selected on the basis of consumers’ preference towards healthy products, were produced from the grapes of Vitis vinifera varieties Semillon, Colombard, Cabernet Sauvignon, Merlot and Carignan and possible effects of different wine making techniques were considered. Concentrations of histamine, tyramine, putrescine, cadaverine, ethylamine, methylamine, tryptamine, agmatine and β-phenylethylamine were quantified by HPLC fluorescence detection of o-phthaldialdehyde (OPA derivatives. The order of analyzed parameters in all wines from the highest to the lowest quantities was determined as follows: putrescine > histamine > ethylamine > methylamine > agmatine > tyramine > cadaverine > tryptamine. One of the analyzed compounds (β-phenylethylamine was not detected. The highest average values for organic and non-organic wines were found as follows (in mg/L: putrescine 5.55, ethylamine 0.825 and histamine 0.628 in organic wines, and putrescine 3.68, histamine 1.14 and agmatine 0.662 in non-organic wines. Considering the wine type (organic/non-organic, an important difference was determined for putrescine. Putrescine content in organic wines was significantly greater than in non-organic ones (p=0.008. Evaluating colour of wines (white/red, a statistically significant difference was obtained for methylamine (p=0.028. Taking into account only grape varieties, statistically significant differences were found for histamine, methylamine, tyramine and cadaverine (p<0.05. The results of principal component analysis demonstrated close relations between the following biogenic amines and wines: agmatine and non-organic Colombard; tryptamine or cadaverine and both organic and non-organic Cabernet Sauvignon wines.

  15. 15 CFR 14.28 - Period of availability of funds.

    Science.gov (United States)

    2010-01-01

    ... REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.28 Period of...

  16. 22 CFR 518.28 - Period of availability of funds.

    Science.gov (United States)

    2010-04-01

    ... GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 518.28 Period of availability of funds...

  17. 38 CFR 49.29 - Conditional exemptions.

    Science.gov (United States)

    2010-07-01

    ...) UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 49...-administered, non-entitlement grant programs from certain OMB grants management requirements. The exemptions...

  18. Windfalls and other profits

    International Nuclear Information System (INIS)

    Verbruggen, Aviel

    2008-01-01

    'Windfall profits' again is a popular term, but mostly the term is used inappropriately. This short article discusses why, and proposes a more complete taxonomy of profits. There exists little ground and need for policy to act against genuine windfalls, while the contrary holds for other excessive earnings. Very few windfalls, freely fallen down from winds in the sky, occur after observed excessive profits are stripped from deliberate man-made interventions. That is why clear identification and correct language are needed

  19. The Mutual Reciprocity of Education, Non-Formal Cultural Education and Social Capital

    Directory of Open Access Journals (Sweden)

    Igaune Edīte

    2016-12-01

    Full Text Available Human knowledge and creative potential has become one of the most important driving forces of humanity progress. In the context of the twenty-first century, in order to create a high-quality culture environment, it requires a paradigm shift in education - the transition to education, which stimulates the imagination, intuition, emotions and creative ideas and develops critical thinking. Non-formal education and the skills and knowledge gained in it is still in evaluation and recognition phase in Latvia. It is still developing; therefore, it is important to create a clear understanding of the importance and social role of non-formal cultural education. The paper aims to explore the role of non-formal cultural education in strengthening social capital as well as to identify what social capital indicators can be attributed to non-formal cultural education programmes. The topicality of the study is determined by the fact that non-formal cultural education and social capital in the context of Latvia are little explored areas, as well as there is lack of research on mutual reciprocity. The study uses qualitative research methodology. Research analyses non-formal cultural education programmes of 10 subordinated institutions of Latvian Ministry of Culture (museums, theatres, concert institutions and opera and on the basis of 19 in-depth and semi-structured interviews. Study contains new, theoretically based evaluation model of social capital and characterizes of indicators in the context of non-formal education. The study confirms that there is a mutual reciprocity between social capital and non-formal cultural education programmes, and these programmes have a positive and supportive role in strengthening both the individual and collective social capital.

  20. MAXIMIZING PROFIT - OPTICAL TRADITIONAL TRAVEL AGENCIES EXCEEDED

    Directory of Open Access Journals (Sweden)

    ENEA CONSTANŢA

    2013-12-01

    Full Text Available Recently concepts of globalized the services the advertising only that and substantial modifications, but that just radicals, in the structure net of touristic states. Is directed to of a new conceive the organic fashions of structures ale net of realized and of casting of guy colaborative, baze on interconexion, the interface and flexible interactions, from which his. I result the competitive advantages popularly the partners of business. The optics traditional agencies of tourings considered the production and the delivery touristic services except through the of a alone objective major prism scilicet maximizarea of the profits, falls to is exceeded. For the past decades ale the century XX, the impact technological changes in the industry services becomes all determine maul influenced the „traditional sectors” in charge, as for example the education, the trade, the touring, the informatics. Certainly, globalized can be interpretation in different senses. Referenced to the touristic services, the globalized is define as be a form an advanced still more complex maul of which nationalization involves a degrees of functional integration between the touristic activities disperse on plans transfrontalier.

  1. 7 CFR 3019.42 - Codes of conduct.

    Science.gov (United States)

    2010-01-01

    ... EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Procurement Standards... interest is not substantial or the gift is an unsolicited item of nominal value. The standards of conduct...

  2. 36 CFR 1210.42 - Codes of conduct.

    Science.gov (United States)

    2010-07-01

    ... EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Procurement Standards... interest is not substantial or the gift is an unsolicited item of nominal value. The standards of conduct...

  3. 34 CFR 74.28 - Period of availability of funds.

    Science.gov (United States)

    2010-07-01

    ... INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.28 Period of availability of funds. Where a funding period is...

  4. Interagency Collaboration in Support of Climate Change Education

    Science.gov (United States)

    Schoedinger, S. E.; Chambers, L. H.; Karsten, J. L.; McDougall, C.; Campbell, D.

    2011-12-01

    NASA, NOAA and NSF support climate change education (CCE) through their grant programs. As the agencies' investment in CCE has grown, coordination among the agencies has become increasingly important. Although the political landscape and budgets continue to change, the agencies are committed to continued coordination and collaboration. To date, this has taken the form of jointly hosted principal investigator (PI) meetings, the largest of which was held last February (see Eos Vol. 92, No. 24, 14 June 2011). The joint goals are: (1) increased collaboration among grantees and across programs; (2) building capacity among grantees in areas of mutual interest; (3) identification of gaps in investments to date; and (4) identification of opportunities for coordination of evaluation efforts. NOAA's primary funding opportunity for CCE projects is its Environmental Literacy Grant (ELG) Program. Although not exclusively focused on climate, there has been increased emphasis on this area since 2009. Through ELG, NOAA encourages the use of NOAA assets (data, facilities, educational resources, and people) in grantees' work. Thirty awards with a primary focus on CCE have been awarded to institutions of higher education, informal science education, and non-profit organizations involved in K-12 and informal/non-formal education. We anticipate this funding opportunity will continue to support the improvement of climate literacy among various audiences of learners in the future. NASA supported efforts in CCE in an ad hoc way for years. It became a focus area in 2008 with the launch of the NASA Global Climate Change Education (GCCE) Project. This project funded 57 awards in 2008-2010, the vast majority of them in teacher professional development, or use of data, models, or simulations. Beginning in FY11, NASA moved the project into the Minority University Research and Education Program. Fourteen awards were made to minority higher education institutions, non-profit organizations, and

  5. Epilepsy and non-organic non-affective psychosis. National epidemiologic study

    DEFF Research Database (Denmark)

    Bredkjaer, S R; Mortensen, P B; Parnas, Josef

    1998-01-01

    : The incidences of the spectrum of non-organic non-affective psychosis, non-affective psychosis and schizophrenia were significantly increased both for men and women, even after exclusion of people diagnosed as suffering from a learning disability or substance misuse. CONCLUSION: This study supports the notion...

  6. Unlocking the Secret of Global Education

    Science.gov (United States)

    Tavangar, Homa Sabet

    2017-01-01

    Homa Sabet Tavangar is the author of "Growing Up Global: Raising Children to Be At Home in the World" (Random House, 2009) and "The Global Education Toolkit for Elementary Learners" (Sage/Corwin, 2014). She works with diverse schools, corporations, non-profits, and children's media on optimizing learning, empathy, inclusion,…

  7. Profitables Food & Beverage Management

    OpenAIRE

    Studer, Adrian; Blatter, Martin; Glenz-Mounir, Chantal

    2008-01-01

    Die Diplomarbeit befasst sich mit dem Thema „Profitables Food & Beverage Management“, es geht darum, wie Restaurationsstätten, Beherbergungsbetriebe und Campingbetreiber ihren Umsatz innerhalb kürzester Zeit um 6 bis 8 % und den Gewinn um 8 bis 10 % steigern können. Grundlage für die Diplomarbeit ist das Buch „Profitables Food & Beverage Management“ von Urs Schaffer1 und die angebotenen Kurse von ritzy*2. Mit dem Buch und dem Module Profit Management auf dem ritzycampus3 haben die Wirte, Hote...

  8. The relationship between the Balanced Budget Act (BBA) and hospital profitability.

    Science.gov (United States)

    Younis, Mustafa Z

    2006-01-01

    The Balanced Budget Act of 1997 (BBA) reduced the payment for fees for service providers and reduced the subsidy paid by the government for teaching hospitals. Since the passage of such cost containment measures, debates regarding their impact on hospitals, graduate medical education, and access to health care were raised. The need to examine the effect of such payment reduction on hospital profitability was widely ignored. We examined the relationship between the BBA and hospital profitability by using return on assets to measure profitability, by running an ordinary least squares regression for 1996 as pre-BBA and 1999 as post-BBA. We controlled for variables that were not included in previous literature, such as disproportionate share hospital status, critical access hospital status, and graduate medical education, measured by teaching hospitals to measure the effect of BBA cuts on teaching hospitals. Furthermore we incorporated several economic, financial, and utilization variables in the model. We used 1996 and 1999 data in our analysis to bridge potential effects of the BBA. To locate hospitals that changed ownership status we cross-matched the Medicare Cost Report data with the American Hospital Association Annual Survey. We found that overall hospital profitability declined as a result of the introduction of the BBA; however, small rural hospitals that converted to critical access status enjoyed improvement in financial status over the period of our study. Hospitals that converted to for-profit status did not improve in financial status, and showed a lower earning after the conversation. Our results show that the BBA had a negative effect on hospitals because of cuts in its reimbursement policy, except for critical access hospitals, which show improvement because of their exemption from the prospective payment system. Our study differs from others by using national comprehensive data for years that focus exclusively on the Balanced Budget Act period. We

  9. Regenerative agriculture: merging farming and natural resource conservation profitably.

    Science.gov (United States)

    LaCanne, Claire E; Lundgren, Jonathan G

    2018-01-01

    Most cropland in the United States is characterized by large monocultures, whose productivity is maintained through a strong reliance on costly tillage, external fertilizers, and pesticides (Schipanski et al., 2016). Despite this, farmers have developed a regenerative model of farm production that promotes soil health and biodiversity, while producing nutrient-dense farm products profitably. Little work has focused on the relative costs and benefits of novel regenerative farming operations, which necessitates studying in situ , farmer-defined best management practices. Here, we evaluate the relative effects of regenerative and conventional corn production systems on pest management services, soil conservation, and farmer profitability and productivity throughout the Northern Plains of the United States. Regenerative farming systems provided greater ecosystem services and profitability for farmers than an input-intensive model of corn production. Pests were 10-fold more abundant in insecticide-treated corn fields than on insecticide-free regenerative farms, indicating that farmers who proactively design pest-resilient food systems outperform farmers that react to pests chemically. Regenerative fields had 29% lower grain production but 78% higher profits over traditional corn production systems. Profit was positively correlated with the particulate organic matter of the soil, not yield. These results provide the basis for dialogue on ecologically based farming systems that could be used to simultaneously produce food while conserving our natural resource base: two factors that are pitted against one another in simplified food production systems. To attain this requires a systems-level shift on the farm; simply applying individual regenerative practices within the current production model will not likely produce the documented results.

  10. Location priority for non-formal early childhood education school based on promethee method and map visualization

    Science.gov (United States)

    Ayu Nurul Handayani, Hemas; Waspada, Indra

    2018-05-01

    Non-formal Early Childhood Education (non-formal ECE) is an education that is held for children under 4 years old. The implementation in District of Banyumas, Non-formal ECE is monitored by The District Government of Banyumas and helped by Sanggar Kegiatan Belajar (SKB) Purwokerto as one of the organizer of Non-formal Education. The government itself has a program for distributing ECE to all villages in Indonesia. However, The location to construct the ECE school in several years ahead is not arranged yet. Therefore, for supporting that program, a decision support system is made to give some recommendation villages for constructing The ECE building. The data are projected based on Brown’s Double Exponential Smoothing Method and utilizing Preference Ranking Organization Method for Enrichment Evaluation (Promethee) to generate priority order. As the recommendations system, it generates map visualization which is colored according to the priority level of sub-district and village area. The system was tested with black box testing, Promethee testing, and usability testing. The results showed that the system functionality and Promethee algorithm were working properly, and the user was satisfied.

  11. 14 CFR 1260.146 - Procurement records.

    Science.gov (United States)

    2010-01-01

    ... Higher Education, Hospitals, and Other Non-Profit Organizations Procurement Standards § 1260.146... of competition when competitive bids or offers are not obtained, and (c) Basis for award cost or price. ...

  12. 7 CFR 3019.46 - Procurement records.

    Science.gov (United States)

    2010-01-01

    ...) Justification for lack of competition bids or offers are not obtained, and (c) Basis for award cost or price. ... HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Procurement...

  13. Film for Non-Formal Education.

    Science.gov (United States)

    Jenkins, Janet

    1979-01-01

    Looks at educational factors in using television or cinema film for non-formal education in developing nations. Styles of presentation in films are discussed, and suggestions are made for assessing effectiveness. (JEG)

  14. Venture Fund Fueling Push for New Schools

    Science.gov (United States)

    Robelen, Erik W.

    2007-01-01

    The NewSchools Venture Fund is a non-profit organization with a mission to "transform public education through powerful ideas and passionate entrepreneurs", support education entrepreneurs who are working to better serve disadvantaged children, and provide "thought leadership" to help bring about "broad systematic…

  15. Gender Differences in Hospital CEO Compensation: A National Investigation of Not-for-Profit Hospitals.

    Science.gov (United States)

    Song, Paula H; Lee, Shoou-Yih Daniel; Toth, Matthew; Singh, Simone R; Young, Gary J

    2018-01-01

    Gender pay equity is a desirable social value and an important strategy to fill every organizational stratum with gender-diverse talent to fulfill an organization's goals and mission. This study used national, large-sample data to examine gender difference in CEO compensation among not-for-profit hospitals. Results showed the average unadjusted annual compensation for female CEOs in 2009 was $425,085 compared with $581,121 for male CEOs. With few exceptions, the difference existed across all types of not-for-profit hospitals. After controlling for hospital- and area-level characteristics, female CEOs of not-for-profit hospitals earned 22.6% less than male CEOs of not-for-profit hospitals. This translates into an earnings differential of $132,652 associated with gender. Explanations and implications of the results are discussed.

  16. Profitability primer: a guide to profitability analysis in the electric power industry

    International Nuclear Information System (INIS)

    Woo, C.K.; Lloyd-Zannetti, D.; Martin, J.; Price, S.

    1996-06-01

    As the electric power industry is opened to forces of competition, increased attention must be focused to develop products and services that deliver good value to customers and to identify customer segments that are profitable to serve. This primer introduces the concept of profitability analysis and its application to the electric power industry. The primer recognizes that some segments of the business will remain monopolistic and subject to regulations, while other segments will become competitive. The primer also recognizes that customer profitability is critically dependent on a host of related issues such as how internal costs are allocated to various functions and how revenues are collected and allocated

  17. Pharmaceutical counseling: Between evidence-based medicine and profits.

    Science.gov (United States)

    Egorova, S N; Akhmetova, T

    2015-01-01

    pharmaceutical counseling standards: Article 1.1 "Code of Ethics of the pharmaceutical worker of Russia" states: "The main task of the professional activity of the pharmaceutical worker - protection of human health", Article 1.3 states that a pharmaceutical worker must take professional decisions solely in the interests of a patient [1]. However, the pharmacy is a trade organization, thus as a retailer the pharmacy is directly interested in making profits and increasing sales of pharmaceutical products, including non-prescription medicines. Moreover, while the clinical medicine is monitored for unjustified prescribing and measures are being taken to prevent polypharmacy, for a pharmacist the growing sales of over-the-counter drugs, active promotion of dietary supplements, homeopathic medicines, medical devices, and, consequently, an increase of financial indicators (particularly "average purchase size") - all are characteristics of success [2].Rational use of over-the-counter medicines requires introduction of pharmaceutical counseling standards (pharmaceutical care) according to symptoms - major reasons to visit a pharmacy as part of responsible self-medication (cold, sore throat, headache, diarrhea, etc.). Standards of pharmaceutical counseling should be objective, reliable and up-to-date and contain recommendations for the rational use of over-the-counter drugs as well as indications requiring treatment to the doctor. Standardization of pharmaceutical counseling in terms of Evidence-based Pharmacy would enhance the efficiency, safety and cost-effectiveness of over-the-counter medicines.Currently, the lack of clinical component in the higher pharmaceutical education and the lack of approved standards of pharmaceutical counseling lead to the introduction of cross-selling technologies (which are broadly applied in other areas of trade, for example, the offer of a boot-polish during the sale of shoes) to the pharmaceutical practice [2, 3]. However, drugs belong to a special group

  18. Non-native educators in English language teaching

    CERN Document Server

    Braine, George

    2013-01-01

    The place of native and non-native speakers in the role of English teachers has probably been an issue ever since English was taught internationally. Although ESL and EFL literature is awash, in fact dependent upon, the scrutiny of non-native learners, interest in non-native academics and teachers is fairly new. Until recently, the voices of non-native speakers articulating their own concerns have been even rarer. This book is a response to this notable vacuum in the ELT literature, providing a forum for language educators from diverse geographical origins and language backgrounds. In addition to presenting autobiographical narratives, these authors argue sociopolitical issues and discuss implications for teacher education, all relating to the theme of non-native educators in ETL. All of the authors are non-native speakers of English. Some are long established professionals, whereas others are more recent initiates to the field. All but one received part of the higher education in North America, and all excep...

  19. Education Organization Baseline Control Protection and Trusted Level Security

    Directory of Open Access Journals (Sweden)

    Wasim A. Al-Hamdani

    2007-12-01

    Full Text Available Many education organizations have adopted for security the enterprise best practices for implementation on their campuses, while others focus on ISO Standard (or/and the National Institution of Standards and Technology.All these adoptions are dependent on IT personal and their experiences or knowledge of the standard. On top of this is the size of the education organizations. The larger the population in an education organization, the more the problem of information and security become very clear. Thus, they have been obliged to comply with information security issues and adopt the national or international standard. The case is quite different when the population size of the education organization is smaller. In such education organizations, they use social security numbers as student ID, and issue administrative rights to faculty and lab managers – or they are not aware of the Family Educational Rights and Privacy Act (FERPA – and release some personal information.The problem of education organization security is widely open and depends on the IT staff and their information security knowledge in addition to the education culture (education, scholarships and services has very special characteristics other than an enterprise or comparative organizationThis paper is part of a research to develop an “Education Organization Baseline Control Protection and Trusted Level Security.” The research has three parts: Adopting (standards, Testing and Modifying (if needed.

  20. Beginning phase of career manager for non-formal education

    OpenAIRE

    Kostková, Blanka

    2015-01-01

    This thesis deals with the beginning phase of career manager for organization non- formal education. The work examines the process that precedes the onset school manager to executive positions primarily in terms of motivation, expectations and subsequent reality. It describes the initial phase of his work in a new role in life from the perspective of the management of school facilities and other activities associated with this process . The work is mapped to what extent the entrance to the Di...

  1. Investigating ecological speciation in non-model organisms

    DEFF Research Database (Denmark)

    Foote, Andrew David

    2012-01-01

    Background: Studies of ecological speciation tend to focus on a few model biological systems. In contrast, few studies on non-model organisms have been able to infer ecological speciation as the underlying mechanism of evolutionary divergence. Questions: What are the pitfalls in studying ecological...... speciation in non-model organisms that lead to this bias? What alternative approaches might redress the balance? Organism: Genetically differentiated types of the killer whale (Orcinus orca) exhibiting differences in prey preference, habitat use, morphology, and behaviour. Methods: Review of the literature...... on killer whale evolutionary ecology in search of any difficulty in demonstrating causal links between variation in phenotype, ecology, and reproductive isolation in this non-model organism. Results: At present, we do not have enough evidence to conclude that adaptive phenotype traits linked to ecological...

  2. Measuring Customer Profitability in Complex Environments

    DEFF Research Database (Denmark)

    Holm, Morten; Kumar, V.; Rohde, Carsten

    2012-01-01

    Customer profitability measurement is an important element in customer relationship management and a lever for enhanced marketing accountability. Two distinct measurement approaches have emerged in the marketing literature: Customer Lifetime Value (CLV) and Customer Profitability Analysis (CPA...... propositions. Additionally, the framework provides design and implementation guidance for managers seeking to implement customer profitability measurement models for resource allocation purposes....... that the degree of sophistication deployed when implementing customer profitability measurement models is determined by the type of complexity encountered in firms’ customer environments. This gives rise to a contingency framework for customer profitability measurement model selection and five research...

  3. 41 CFR 105-72.502 - Codes of conduct.

    Science.gov (United States)

    2010-07-01

    ... EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS 72.50-Post-Award Requirements/Procurement Standards... interest is not substantial or the gift is an unsolicited item of nominal value. The standards of conduct...

  4. Profitability analysis in the hospital industry.

    Science.gov (United States)

    Cleverley, W O

    1978-01-01

    Measures of marginal profit are derived for the two payment classes--cost payers and charge payers--that the hospital industry must consider in profitability analysis, i.e., prediction of the excess of revenue over expenses. Two indexes of profitability, use when payment mix is constant and when it is nonconstant, respectively, are derived from the two marginal profit measures, and one of them is shown to be a modification of the contribution margin, the conventional measure of profitability used in general industry. All three measures--the contribution margin and the two new indexes of profitability--are used to estimate changes in net income resulting from changes in patient volume with and without accompanying changes in payment mix. The conventional measure yields large overestimates of expected excess revenue. PMID:632101

  5. 20 CFR 435.34 - Equipment.

    Science.gov (United States)

    2010-04-01

    ... INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post... differences between quantities determined by the physical inspection and those shown in the accounting records... will issue instructions to the recipient no later than 120 calendar days after the recipient's request...

  6. 45 CFR 1801.4 - Definitions.

    Science.gov (United States)

    2010-10-01

    ...-governmental research and/or educational organizations, public and private schools, and public service oriented non-profit organizations such as those whose primary purposes are to help needy or disadvantaged... registration to vote, family's place of residence, home address listed for school registration, and eligibility...

  7. 20 CFR 435.25 - Revision of budget and program plans.

    Science.gov (United States)

    2010-04-01

    ... GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 435.25 Revision of budget and program plans. (a) The budget plan is the financial expression of the project or...

  8. The Strategic Involvement of Stakeholders in the Efficiency of Non-Profit Sport Organisations: From a Perspective of Survival to Sustainability

    Directory of Open Access Journals (Sweden)

    Dina Alexandra Marques Miragaia

    2017-01-01

    Full Text Available The objective of this study is to analyse the efficiency of non-profit sports clubs and identify the perceptions of their directors with regards to the stakeholders that exert the greatest influence over club efficiency levels. In order to analyse the efficiency of these clubs, we made recourse to the Data Envelopment Analysis (DEA method. We also applied the Mann-Whitney test, to identify whether there are significant differences between efficient and non-efficient clubs with regards to the influence held by their stakeholders. We thus report that the majority of clubs operate efficiently. Both the efficient and the non-efficient clubs classify the club managers, members, sponsors, fans and athletes as the most important stakeholders to their efficiency levels. The results convey how there are no significant differences among the management team perceptions on the role of stakeholders in attaining club efficiency. The study also details the respective procedures that inefficient clubs should adopt in order to approximate the efficiency frontier.

  9. Promoting democratic citizenship through non-formal adult education : the case of Denmark

    DEFF Research Database (Denmark)

    Milana, Marcella; Bern Jensen, Tore

    Since the mid-90es the importance of strengthening democratic citizenship (DC) through learning activities has become an important aspect of European education policy. Accordingly, civic competences (CCs), "based on knowledge of social and political concepts and structures and a commitment...... activities organized by the non-formal adult education system in cooperation with national NGOs, which aim at promoting CCs among the out-of-school and unemployed population. The analysis will draw extensively on the Danish "folkeoplysning" research tradition, which provides a useful frame for interpreting...

  10. Why Globally GDP, Trade, Profits, Wages, Employment Decrease and Why Poverty Increases?

    Directory of Open Access Journals (Sweden)

    Peter Štrukelj

    2012-01-01

    Full Text Available The purpose of the paper is to propose a scientific explanation ofwhy GDP, trade, profits, wages and employment have been globallydecreasing and why poverty has been globally increasing betweenthe 2nd quarter of 2008 and the 3rd quarter of 2009. I explainthese facts in a scientific manner, that is, by deriving thepresent state of the global economy (crisis from the principles ofthe present global economy (predominately organized in a capitalisticmanner. I therefore prove that the crisis necessarily followsfrom the way the present global economy functions. I arguethat the reason for the crisis is the fundamental contradiction betweenthe purpose of companies (increasing profits and necessaryways in which companies try to increase profits, and that theconsequences of this fundamental contradiction are triggered bya general lack of credits.

  11. The Impact of Revenue Diversification on Bank Profitability and Stability: Empirical Evidence from South Asian Countries

    Directory of Open Access Journals (Sweden)

    Shoaib Nisar

    2018-04-01

    Full Text Available This paper is a contribution to the ongoing debate on the benefits and drawbacks of bank revenue diversification. Revenue diversification may benefit banks if diversified activities are inherently less risky and possess high returns, while it may hurt banks if diversified activities are more risky and have low returns. Analyzing a panel dataset of 200 commercial banks from all South Asian countries, we found that overall revenue diversification into non-interest income has a positive impact on the profitability and stability of South Asian commercial banks. We further observed that different types of non-interest income-generating activities have different impacts on bank performance and stability. While fees and commission incomes have a negative impact on the profitability and stability of South Asian commercial banks, other non-interest income has a positive impact. Our results imply that banks can benefit from revenue diversification if they diversify into specific types of non-interest income-generating activities. Our findings are robust and relevant to the use of alternative measures of revenue diversification, profitability and stability.

  12. 36 CFR 1210.46 - Procurement records.

    Science.gov (United States)

    2010-07-01

    ... EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Procurement Standards...) Justification for lack of competition when competitive bids or offers are not obtained, and (c) Basis for award cost or price. ...

  13. Non-fullerene electron acceptors for organic photovoltaic devices

    Energy Technology Data Exchange (ETDEWEB)

    Jenekhe, Samson A.; Li, Haiyan; Earmme, Taeshik; Ren, Guoqiang

    2017-11-07

    Non-fullerene electron acceptors for highly efficient organic photovoltaic devices are described. The non-fullerene electron acceptors have an extended, rigid, .pi.-conjugated electron-deficient framework that can facilitate exciton and charge derealization. The non-fullerene electron acceptors can physically mix with a donor polymer and facilitate improved electron transport. The non-fullerene electron acceptors can be incorporated into organic electronic devices, such as photovoltaic cells.

  14. Non-Formal Education: Interest in Human Capital

    Science.gov (United States)

    Ivanova, I. V.

    2016-01-01

    We define non-formal education as a part of general education, which gives students the required tools for cognition and creativity. It allows them to fully realize their self-potential and to set their own professional and personal goals. In this article, we outline the fundamental differences between general and non-formal education from the…

  15. La maximisation du taux de profit

    OpenAIRE

    De Mesnard, Louis

    1991-01-01

    On the traditional micro-economic theory, firms are supposed to maximise pure profit. We study what happened when we take into consideration shareholders and the financial profit remunerating the financial capital. We show that it is necessary to surrender the financial profit maximisation to use the rate of financial profit maximisation. The cases of concurrence with fix coefficient of capital, monopoly with fix coefficient of capital, monopoly with variable coefficient of capital are studie...

  16. 24 CFR 84.2 - Definitions.

    Science.gov (United States)

    2010-04-01

    ... ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER... purpose for which it was acquired. Other charges, such as the cost of installation, transportation, taxes... education, public and private hospitals, and other quasi-public and private non-profit organizations such as...

  17. Improving social marketing mix in non-profit organizations

    OpenAIRE

    Bilvinaitė, Arūnė

    2014-01-01

    Socialinio marketingo sąvoka dažniausiai yra siejama su ne pelno siekiančiomis organizacijomis. Marketingo principai tradiciškai naudojami pateikiant prekes ar paslaugas vartotojams. Tačiau pastaruoju metu jie vis dažniau taikomi, siekiant pagelbėti žmonėms ir aplinkai, veikti tiek atskirų asmenų ar jų grupių bei visos visuomenės elgseną dėl tam tikrų priežasčių, siekiant tam tikro rezultato. Toks marketingo naudojimas sąlygojo socialinio marketingo koncepcijos atsiradimą. Darbo objektas- soc...

  18. Powering Profits. Profits, Investments and Fuel Type Mixes in the Dutch Power Sector

    International Nuclear Information System (INIS)

    Wilde-Ramsing, J.; Steinweg, T.

    2007-06-01

    This report addresses the Dutch power sector, identifying the major corporate players in the market, types of fuel used to generate electricity, the profits being made, and investments in both renewable and non-renewable generation capacity. For the purposes of this report, the power sector is understood to encompass production (i.e. generation) and supply of electricity. Some discussion and figures on heat and gas, which are also essential energy services, are provided, but the focus is primarily on electricity. Section 2 of the report provides an overview of the Dutch power sector, breaking the market down into production and supply. Major players, markets shares, and recent trends and developments are given for each of these activities. Sections 3 - 7 go into detail on the five major corporate players active in the Dutch power sector: ENECO, Essent, Nuon, Electrabel, and E.ON Energie. For each company, information is provided on profits and earnings, the fuel mix used to generate and supply electricity, the CO2 emissions associated with these activities, installed capacity in the Netherlands, and recent investments in renewable and non-renewable generation capacity in the Netherlands. For the Dutch companies, ENECO, Essent and Nuon, additional information on the ownership structure of the company, shareholders and dividends paid and received is given. A section on RWE (Section 8) is also included in the study because, although RWE is not currently active in generating electricity in the Netherlands, RWE Energy does currently supply electricity generated by producers in the Netherlands. In addition, RWE Power is currently planning to invest significantly in power generation capacity in the Netherlands. The final section of the report compares the companies activities in the Netherlands and draws conclusions based on the companies' respective performance

  19. Non-Formal Education and Basic Education Reform: A Conceptual Review

    Science.gov (United States)

    Hoppers, Wim

    2006-01-01

    This paper intends to: identify the problems of non-formal education within different socioeconomic contexts in relation to the changing landscape of basic education as a whole; review the range of current practices; and raise some pertinent issues as a basis for policy analysis and further systematic research and development work on non-formal…

  20. Personnel Policy and Profit

    DEFF Research Database (Denmark)

    Bingley, Paul; Westergård-Nielsen, Niels Chr.

    2004-01-01

    personnel structure variation. It is found that personnel policy is strongly related to economic performance. At the margin, more hires are associated with lower profit, and more separations with higher profit. For the average firm, one new job, all else equal, is associated with ?2680 (2000 prices) lower...

  1. Combining purpose with profits

    NARCIS (Netherlands)

    Birkinshaw, J.; Foss, N.J.; Lindenberg, S.M.

    2014-01-01

    Is it possible for a company to strive for a higher purpose while also delivering solid profits? Some have argued that pursuing goals other than making money means, by definition, spending on things that aren't profit-maximizing. Others have countered that by investing in worthwhile causes the

  2. Mechanisms of educational space organizationing higher educational institutions of Ukraine

    OpenAIRE

    Hmyrova A.

    2017-01-01

    In the article the problems of public administration of the educational process in higher educational institutions of Ukraine, its social, legal, and managerial aspects have been analysed. The systematization and organization of the educational process in higher educational institutions of Ukraine have been considered, the main problems of the determined process have been outlined.

  3. Determinants of Commercial Banks' Profitability in Malaysia

    OpenAIRE

    Trofimov, Ivan D.; Md. Aris, Nazaria; Ying Ying, Jovena Kho

    2018-01-01

    This study aims to examine the relationship between non-performing loans (NPLs) and commercial banks' performance in Malaysia, alongside other factors. It considers the effect of NPLs, cost efficiency and bank size on commercial banks' profitability by using panel data regression (Pooled OLS model), covering the period of 2010-2015. The findings of the study show that NPLs and cost efficiency have a significant negative relationship with commercial banks' performances in Malaysia. On the othe...

  4. CERN as a Non-School Resource for Science Education

    CERN Document Server

    Ellis, Jonathan Richard

    2000-01-01

    As a large international research laboratory, CERN feels it has a special responsibility for outreach, and has many activities directed towards schools, including organized visits, an on-site museum, hands-on experiments, a Summer intern programme for high-school teachers, lecture series and webcasts. Ongoing activities and future plans are reviewed, and some ideas stimulated by this workshop are offered concerning the relevance of CERN's experience to Asia, and the particular contribution that CERN can make as a non-school resource for science education.

  5. Development of an activity-based costing model to evaluate physician office practice profitability.

    Science.gov (United States)

    Dugel, Pravin U; Tong, Kuo Bianchini

    2011-01-01

    Newer treatment regimens for age-related macular degeneration have significantly affected traditional and non-traditional retinal services across all types of practice settings around the country as they seek to find a balance among delivering best patient care, keeping operating costs under control, and maintaining profitability. A systematic retrospective review of a multi-city, multi-physician retinal practice's accounting system to obtain data on revenues, expenses, and profit. Data reviewed were from practice management systems to obtain claims level data on clinical procedures across 7 primary activity centers: non-laser surgery, laser surgery, office visits, optical coherence tomography (OCT), non-OCT diagnostics, drugs and drug injections, and research. All treated patients from a retina practice from January 1, 2005, to December 31, 2007. Retrospective claims data review from a multi-physician retina practice detailing Current Procedural Terminology and Healthcare Common Procedure Coding System procedures performed and billed, submitted charges, allowed charges, and net collections. Analyses were performed by an outside firm and verified by a risk advisory firm. Identifying practice efficiencies/inefficiencies as they relate to patient care. An elaborate analysis using activity-based costing (ABC) showed that increased office visits and OCT and non-OCT diagnostics had a significant negative impact on the practice's profit margins, whereas surgical procedures contributed to the majority of the practice's profit margins because of the lower operating costs associated with surgery. The practice was able to accommodate the demand in patient volume, medical retina services, and medical imaging with the advent of anti-vascular endothelial growth factor therapy and realized a seismic shift in operating costs. The practice attempted to deliver state-of-the-art patient care in a cost-effective manner, yet underwent a significant decline in its financial health

  6. Profitability analysis of KINGLONG nearly 5 years

    Science.gov (United States)

    Zhang, Mei; Wen, Jinghua

    2017-08-01

    Profitability analysis for measuring business performance and forecast its prospects play an important role. In this paper, the research instance King Long Motor in understanding the basic theory on the basis of financial management, to take a combination of theory and data analysis methods, combined with a measure of profitability related indicators of King Long Motor company’s profitability do a specific analysis to identify factors constraining the profitability of Kinglong company exists and the motivation to improve profitability, which made recommendations to improve the profitability of Kinglong car company to promote the company’s future can be better and faster development.)

  7. 29 CFR 95.27 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... cost principles applicable to the entity incurring the costs. Thus, allowability of costs incurred by... Governments.” The allowability of costs incurred by non-profit organizations is determined in accordance with... Organizations.” The allowability of costs incurred by institutions of higher education is determined in...

  8. Matrix Organizational Structure and Its Effects Upon Education Organizations.

    Science.gov (United States)

    Yates, James R.

    Applying matrix organizational structure to the organization of special education services is the focus of this paper. Beginning with a list of ways in which educational organizations differ from business or military organizations, the author warns that educators must be cautious when transferring organizational structures from other disciplines…

  9. An ethical justification of profit maximization

    DEFF Research Database (Denmark)

    Koch, Carsten Allan

    2010-01-01

    In much of the literature on business ethics and corporate social responsibility, it is more or less taken for granted that attempts to maximize profits are inherently unethical. The purpose of this paper is to investigate whether an ethical argument can be given in support of profit maximizing...... behaviour. It is argued that some form of consequential ethics must be applied, and that both profit seeking and profit maximization can be defended from a rule-consequential point of view. It is noted, however, that the result does not apply unconditionally, but requires that certain form of profit (and...... utility) maximizing actions are ruled out, e.g., by behavioural norms or formal institutions....

  10. 22 CFR 145.46 - Procurement records.

    Science.gov (United States)

    2010-04-01

    ... EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Procurement Standards § 145... for lack of competition when competitive bids or offers are not obtained, and (c) basis for award cost or price. ...

  11. 43 CFR 12.946 - Procurement records.

    Science.gov (United States)

    2010-10-01

    ... With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations Post-Award...) Justification for lack of competition when competitive bids or offers are not obtained; and (c) Basis for award cost or price. ...

  12. 24 CFR 84.46 - Procurement records.

    Science.gov (United States)

    2010-04-01

    ... EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Procurement Standards § 84... for lack of competition when competitive bids or offers are not obtained; and (c) Basis for award cost or price. ...

  13. "They just know": the epistemological politics of "evidence-based" non-formal education.

    Science.gov (United States)

    Archibald, Thomas

    2015-02-01

    Community education and outreach programs should be evidence-based. This dictum seems at once warranted, welcome, and slightly platitudinous. However, the "evidence-based" movement's more narrow definition of evidence--privileging randomized controlled trials as the "gold standard"--has fomented much debate. Such debate, though insightful, often lacks grounding in actual practice. To address that lack, the purpose of the study presented in this paper was to examine what actually happens, in practice, when people support the implementation of evidence-based programs (EBPs) or engage in related efforts to make non-formal education more "evidence-based." Focusing on three cases--two adolescent sexual health projects (one in the United States and one in Kenya) and one more general youth development organization--I used qualitative methods to address the questions: (1) How is evidence-based program and evidence-based practice work actually practiced? (2) What perspectives and assumptions about what non-formal education is are manifested through that work? and (3) What conflicts and tensions emerge through that work related to those perspectives and assumptions? Informed by theoretical perspectives on the intersection of science, expertise, and democracy, I conclude that the current dominant approach to making non-formal education more evidence-based by way of EBPs is seriously flawed. Copyright © 2014 Elsevier Ltd. All rights reserved.

  14. 36 CFR 1210.35 - Supplies and other expendable property.

    Science.gov (United States)

    2010-07-01

    ... HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Property... exceeding $5,000 in total aggregate value upon termination or completion of the project or program and the... equipment. (b) The recipient shall not use supplies acquired with NHPRC funds to provide services to non...

  15. Corporate Giving to Education during Economic Downturns: General Trends and the Difficulty of Prediction

    Science.gov (United States)

    van Fleet, Justin W.

    2010-01-01

    With the economic downturn starting in December 2007 (National Bureau of Economic Research, 2009), K-12 school systems, educational non-profits and institutions of higher education have found themselves questioning the degree to which they can rely on outside philanthropic giving to support their activities. Although some research has examined the…

  16. 22 CFR 518.27 - Allowable costs.

    Science.gov (United States)

    2010-04-01

    ... INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 518.27 Allowable costs. For each kind of recipient, there is a set of... by institutions of higher education is determined in accordance with the provisions of OMB Circular A...

  17. The Integration of Formal and Non-formal Education: The Dutch “brede school”

    Directory of Open Access Journals (Sweden)

    du Bois-Reymond, Manuela

    2009-12-01

    Full Text Available The Dutch “brede school” (BS development originates in the 1990s and has spread unevenly since: quicker in the primary than secondary educational sector. In 2007, there were about 1000 primary and 350 secondary BS schools and it is the intention of the government as well as the individual municipalities to extend that number and make the BS the dominant school form of the near future. In the primary sector, a BS cooperates with crèche and preschool facilities, besides possible other neighborhood partners. The main targets are, first, to enhance educational opportunities, particularly for children with little (western- cultural capital, and secondly to increase women’s labor market participation by providing extra familial care for babies and small children. All primary schools are now obliged to provide such care. In the secondary sector, a BS is less neighborhood-orientated than a primary BS because those schools are bigger and more often located in different buildings. As in the primary sector, there are broad and more narrow BS, the first profile cooperating with many non-formal and other partners and facilities and the second with few. On the whole, there is a wide variety of BS schools, with different profiles and objectives, dependent on the needs and wishes of the initiators and the neighborhood. A BS is always the result of initiatives of the respective school and its partners: parents, other neighborhood associations, municipality etc. BS schools are not enforced by the government although the general trend will be that existing school organizations transform into BS. The integration of formal and non-formal education and learning is more advanced in primary than secondary schools. In secondary education, vocational as well as general, there is a clear dominance of formal education; the non-formal curriculum serves mainly two lines and objectives: first, provide attractive leisure activities and second provide compensatory

  18. Introducing Tax Education in Non-Accounting Curriculum in Higher Education: Survey Evidence

    OpenAIRE

    Anis Barieyah Mat Bahari; Lai Ming Ling

    2009-01-01

    This study aims i) to assess the quest for tax education among working adults that pursuing off-campus non-accounting program, ii) to analyze the level of tax knowledge among the working adults, iii) to elicit the relevant tax topics to be taught should tax education be integrated into non-accounting curriculum in higher education. We surveyed 450 working adults pursuing off-campus non-accounting program in one Malaysian public university. 190 usable responses were received. The survey found ...

  19. Professionalism and nonprofit organizations.

    Science.gov (United States)

    Majone, G

    1984-01-01

    Many professionals prefer to work in nonprofit organizations, rather than in either for-profit or bureaucratic organizations. This preference suggests that nonprofits may be successful in reducing the tension between professional principles and institutional requirements. Professionals in for-profit organizations must submit to the control of a manager who is motivated to overrule them whenever their decisions come into conflict with the goal of profit maximization. Bureaucratic organizations stress predictability of results and adherence to rules as the overriding criteria of evaluation and control. This paper argues that nonprofits are on the whole superior from the point of view of professional ideology and practice. Thus, given a commitment to the values of professionalism, the preference for the nonprofit form becomes understandable, even without the usual assumptions about income-maximizing behavior.

  20. Children's Brain Tumor Foundation

    Science.gov (United States)

    ... 2 Family Donate Volunteer Justin's Hope Fund Children’s Brain Tumor Foundation, A non-profit organization, was founded ... and the long term outlook for children with brain and spinal cord tumors through research, support, education, ...

  1. 41 CFR 105-72.506 - Procurement records.

    Science.gov (United States)

    2010-07-01

    ... EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS 72.50-Post-Award Requirements/Procurement Standards...) Justification for lack of competition when competitive bids or offers are not obtained, and (c) Basis for award cost or price. ...

  2. Profitability and occupational injuries in U.S. underground coal mines.

    Science.gov (United States)

    Asfaw, Abay; Mark, Christopher; Pana-Cryan, Regina

    2013-01-01

    Coal plays a crucial role in the U.S. economy yet underground coal mining continues to be one of the most dangerous occupations in the country. In addition, there are large variations in both profitability and the incidence of occupational injuries across mines. The objective of this study was to examine the association between profitability and the incidence rate of occupational injuries in U.S. underground coal mines between 1992 and 2008. We used mine-specific data on annual hours worked, geographic location, and the number of occupational injuries suffered annually from the employment and accident/injury databases of the Mine Safety and Health Administration, and mine-specific data on annual revenue from coal sales, mine age, workforce union status, and mining method from the U.S. Energy Information Administration. A total of 5669 mine-year observations (number of mines×number of years) were included in our analysis. We used a negative binomial random effects model that was appropriate for analyzing panel (combined time-series and cross-sectional) injury data that were non-negative and discrete. The dependent variable, occupational injury, was measured in three different and non-mutually exclusive ways: all reported fatal and nonfatal injuries, reported nonfatal injuries with lost workdays, and the 'most serious' (i.e. sum of fatal and serious nonfatal) injuries reported. The total number of hours worked in each mine and year examined was used as an exposure variable. Profitability, the main explanatory variable, was approximated by revenue per hour worked. Our model included mine age, workforce union status, mining method, and geographic location as additional control variables. After controlling for other variables, a 10% increase in real total revenue per hour worked was associated with 0.9%, 1.1%, and 1.6% decrease, respectively, in the incidence rates of all reported injuries, reported injuries with lost workdays, and the most serious injuries reported

  3. Profitability and occupational injuries in U.S. underground coal mines☆

    Science.gov (United States)

    Asfaw, Abay; Mark, Christopher; Pana-Cryan, Regina

    2015-01-01

    Background Coal plays a crucial role in the U.S. economy yet underground coal mining continues to be one of the most dangerous occupations in the country. In addition, there are large variations in both profitability and the incidence of occupational injuries across mines. Objective The objective of this study was to examine the association between profitability and the incidence rate of occupational injuries in U.S. underground coal mines between 1992 and 2008. Data and method We used mine-specific data on annual hours worked, geographic location, and the number of occupational injuries suffered annually from the employment and accident/injury databases of the Mine Safety and Health Administration, and mine-specific data on annual revenue from coal sales, mine age, workforce union status, and mining method from the U.S. Energy Information Administration. A total of 5669 mine-year observations (number of mines × number of years) were included in our analysis. We used a negative binomial random effects model that was appropriate for analyzing panel (combined time-series and cross-sectional) injury data that were non-negative and discrete. The dependent variable, occupational injury, was measured in three different and non-mutually exclusive ways: all reported fatal and nonfatal injuries, reported nonfatal injuries with lost workdays, and the ‘most serious’ (i.e. sum of fatal and serious nonfatal) injuries reported. The total number of hours worked in each mine and year examined was used as an exposure variable. Profitability, the main explanatory variable, was approximated by revenue per hour worked. Our model included mine age, workforce union status, mining method, and geographic location as additional control variables. Results After controlling for other variables, a 10% increase in real total revenue per hour worked was associated with 0.9%, 1.1%, and 1.6% decrease, respectively, in the incidence rates of all reported injuries, reported injuries with lost

  4. Community Organizing and Educational Change: A Reconnaissance

    Science.gov (United States)

    Shirley, Dennis

    2009-01-01

    Ten years ago community organizing as a form of educational change had only begun to challenge traditional models of school reform. Yet a decade later, community organizing has led to important changes in school and community relationships that have been documented by scholars in the areas of education, sociology, social work, and political…

  5. Should informal/non-formal education be considered in teacher education?

    DEFF Research Database (Denmark)

    Petersen, Karen Bjerg

    2015-01-01

    has been evidenced on introducing informal and non-formal learning environments for learners at primary and secondary school levels as means of re-engaging in particular school-leavers, drop-outs, and disadvantaged learners in the formal educational system. Educational policy, empirical studies......, projects, and various pedagogical interventions carried out in Europe, the United States, and other countries evidence this development. Based on empirical data and research from an European project “Anholt 2013” aimed at empowering disadvantaged and disengaged young European school-leavers, and motivating...... them to take responsibility for their own need for education, this article sets out to reflect whether informal and non-formal learning environments should be considered in teacher education and teaching....

  6. Essays on inference in economics, competition, and the rate of profit

    Science.gov (United States)

    Scharfenaker, Ellis S.

    This dissertation is comprised of three papers that demonstrate the role of Bayesian methods of inference and Shannon's information theory in classical political economy. The first chapter explores the empirical distribution of profit rate data from North American firms from 1962-2012. This chapter address the fact that existing methods for sample selection from noisy profit rate data in the industrial organization field of economics tends to be conditional on a covariate's value that risks discarding information. Conditioning sample selection instead on the profit rate data's structure by means of a two component (signal and noise) Bayesian mixture model we find the the profit rate sample to be time stationary Laplace distributed, corroborating earlier estimates of cross section distributions. The second chapter compares alternative probabilistic approaches to discrete (quantal) choice analysis and examines the various ways in which they overlap. In particular, the work on individual choice behavior by Duncan Luce and the extension of this work to quantal response problems by game theoreticians is shown to be related both to the rational inattention work of Christopher Sims through Shannon's information theory as well as to the maximum entropy principle of inference proposed physicist Edwin T. Jaynes. In the third chapter I propose a model of ``classically" competitive firms facing informational entropy constraints in their decisions to potentially enter or exit markets based on profit rate differentials. The result is a three parameter logit quantal response distribution for firm entry and exit decisions. Bayesian methods are used for inference into the the distribution of entry and exit decisions conditional on profit rate deviations and firm level data from Compustat is used to test these predictions.

  7. The profitability of Norwegian salmon farming companies : a study of profitability variation

    OpenAIRE

    Eilertsen, Bendik Foss; Hui, Erik

    2015-01-01

    The conditions in the Norwegian salmon farming industry are constantly changing. Locally and globally, regulations, consolidation and technological advancements are some of the factors having a deep impact on the current industry. To ensure competitiveness, it is essential to emphasise on profitability and taking the correct strategic decisions. The objective of this thesis is to indicate what may cause variation in profitability in the current Norwegian salmon farming industry...

  8. Lean management in a non-manufacturing organization

    Directory of Open Access Journals (Sweden)

    Mladen Žvorc

    2013-12-01

    Full Text Available This paper examines the possibilities of a lean approach to non-manufacturing functions, i.e. a market-oriented organization. This refers to purchasing, shipment, storage, sale and delivery of goods; marketing, etc. A lean approach to business operations is discussed and several lean business methods are developed on the basis of which lean management can be used not only in manufacturing, but also in non-manufacturing organizations.

  9. «Neutral» Profit Taxation, Risk Taking and Optimal Profit Taxation

    OpenAIRE

    Jack M. MINTZ

    1982-01-01

    The object of this study is to answer two questions related to the design of profit taxes when taking into account riskiness of firms. The first question is the following: leaving aside general equilibrium effects of taxation on the interest rate and risk premia faced by firms, would a cash flow tax be neutral with respect to the investment decisions made by firms. The second question to be considered is whether profit tax rates should vary across industries because of different degrees of ri...

  10. Marketing neziskové organizace

    OpenAIRE

    Kabíčková, Edita

    2012-01-01

    The topic of the thesis is Marketing for non-profit organizations. In the first part, the basic theoretical background of marketing and non-profit organizations will be introduced and subsequently, the chosen non-profit organization called "Můj nový život" Project will be characterized. The main aim of the thesis is to analyze the marketing strategy of this particular non- profit organization and to highlight its strengths and weaknesses. In conclusion, the recommendations for improvement of ...

  11. Non-Formal Educational Empowerment of Nigeria Youths for ...

    African Journals Online (AJOL)

    Religion Dept

    discussed the concept of non-formal education, entrepreneurship and development, non-formal ... introducing some developmental programmes such as poverty alleviation .... aesthetic, cultural and civic education for public enlightenment.

  12. In HOs we trust : how crises affect brand image and trustworthiness in humanitarian organizations

    OpenAIRE

    Diep, Lisa; Stedt, Amanda

    2014-01-01

    During the past five years the Red Cross has been involved in two different internal crises. All of them can be related to trustworthiness and brand image. Why would someone keep donating money to an organization that has been involved in fraud and suspicion of corruption? The purpose of this dissertation is to explore how non-governmental (NGO) and non-profit (NPO) organizations rebuild their brand image and trustworthiness after a crisis. We will look at the problem from both the organizati...

  13. European business venturing in times of digitisation - An analysis of for-profit business incubators in a triple helix context

    DEFF Research Database (Denmark)

    Brem, Alexander; Kreusel, Nico; Roth, Natalie

    2018-01-01

    Business incubators have been developed as a key component of entrepreneurial activities in countries all over Europe. These incubators have a non-profit or a for-profit profile, with one-third located in Germany. The increased engagement of private business in what was a public-dominated incubat......Business incubators have been developed as a key component of entrepreneurial activities in countries all over Europe. These incubators have a non-profit or a for-profit profile, with one-third located in Germany. The increased engagement of private business in what was a public......-dominated incubation landscape may influence established theoretical frameworks. Within this context, this paper analyses 11 German business incubators to look at the most common types of for-profit business incubators in Germany and their main characteristics. Moreover, it introduces classification criteria...... for these incubators. Another aspect of the analysis is the effect of the triple helix dimensions of the different incubation types. The results show that two additional types of incubators can be identified in addition to the traditional public business incubator model, namely 'company builders' and 'accelerators...

  14. 78 FR 9815 - Final Priorities, Requirements, Definitions, and Selection Criteria-Supporting Effective Educator...

    Science.gov (United States)

    2013-02-12

    ... writing instruction skills of all teachers, not just teachers of English language arts. Discussion: The... that we allow applications from local, State, or regional not-for-profit organizations. Discussion: We..., developing, and retaining educators from underrepresented backgrounds to increase teacher success. Discussion...

  15. Dilemmas and Challenges in the Marketing of Hybrid Organizations: A Theoretical Exploration of Dutch Sheltered Work Companies

    Directory of Open Access Journals (Sweden)

    Lieske van der Torre

    2014-02-01

    Full Text Available This article explores the dilemmas and challenges that hybrid organizations face when developing marketing strategies. Hybrid organizations are organizations that combine tasks and characteristics of governmental organizations, private (for profit organizations, and non-profit organizations. In this article, we show that these organizations are confronted with different target groups, organizational identities and key images. In some instances, the key messages that need to be transmitted through marketing strategies may even be incompatible. Dutch sheltered work companies are illustrative examples of hybrid organizations. They compete with temp work agencies in providing employees to employers, they provide care for people with severe disabilities and they implement the Dutch Sheltered Work Act in their role of governmental agencies. This article theoretically identifies the challenges and dilemmas that may be involved in the marketing of these diverse activities and explores strategies that may be used to overcome these challenges and dilemmas.

  16. 22 CFR 518.46 - Procurement records.

    Science.gov (United States)

    2010-04-01

    ... AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award... selection, (b) Justification for lack of competition when competitive bids or offers are not obtained, and (c) Basis for award cost or price. ...

  17. 49 CFR 19.46 - Procurement records.

    Science.gov (United States)

    2010-10-01

    ... AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award... selection, (b) Justification for lack of competition when competitive bids or offers are not obtained, and (c) Basis for award cost or price. ...

  18. 7 CFR 3019.41 - Recipient responsibilities.

    Science.gov (United States)

    2010-01-01

    ... to such Federal, State or local authority as may have proper jurisdiction. ... HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Procurement... responsible authority, without recourse to the Federal awarding agency, regarding the settlement and...

  19. Competing Paradigms of Educational Justice: Parent Organizing for Educational Equity in a Neoliberal Reform Context

    Science.gov (United States)

    Nygreen, Kysa

    2016-01-01

    This article examines a grassroots parent organizing effort in a large, high-poverty, urban school district. Drawing from ethnographic field research at a community-based popular education organization, the study describes how parent organizers worked to educate and mobilize Latina/o immigrant parents on issues of educational justice and equity.…

  20. Coaching: A Philosophy, Concept, Tool and Skill

    OpenAIRE

    John BAX; Magdalena NEGRUTIU; Traian-Ovidiu CALOTĂ

    2011-01-01

    Nowadays you will come across the word ‘coaching’ anytime and anywhere in the world. It is used in education, but also in business. It is used in big organizations, but also in small ones. It is used in non-profit organizations, but also in profit ones. It is used on an executive level, but also on the work floor. You come across various types of coaching, like personal coaching, buddy coaching, peer coaching, executive coaching, board coaching, business coaching, performance coaching, etc. B...

  1. EVALUATION OF CUSTOMERS’ PROFITABILITY IN THE ACCOUNTING PRACTICE OF TUZLA CANTON COMPANIES

    Directory of Open Access Journals (Sweden)

    Selma Novalija Islambegović

    2015-12-01

    Full Text Available The aim of the paper is to clarify and systematize the methods of evaluating customers’ profitability on a scientifically based methodology. It also aims at investigating the relationship between business results achieved by individual sectors in the companies from the Tuzla Canton (TC and the applied method of profitability management, in the function of generating such results. The analysis was conducted on the appropriateness of the current approach to profitability management according to information resources which served as the basis of the approach. Certain limitations were identified, which in practice lead to an inaccurate evaluation of customers’ profitability. The transitional economy, characterized by macroeconomic instability and a low competitiveness factor in general, along with other numerous external limitations, requires that companies effectively rearrange their value chain, in the function of finding internal resources, in order to achieve long-term profitability of the customer portfolio management. The origin of modern trends in creation and maintenance of comparative advantages of the company lies in adoption of the “Customer Relationship Management” (CRM business philosophy. The research results indicate insufficient knowledge of the management about the key “drivers” of success in achieving comparative advantages and point to inadequate organization of the accounting function which is not able to support a modern approach to business performance management.

  2. NON-FORMAL EDUCATION WITHIN THE FUNCTION OF RESPONSIBLE PARENTING

    Directory of Open Access Journals (Sweden)

    Dragana Bogavac

    2017-06-01

    Full Text Available The aim of this survey was to discover to what degree parental non-formal education is present within the function of responsible parenting. The questionnaire research method was used in the survey. For the purpose of this research a questionnaire of 13 questions was constructed relating to the forms of non-formal education, and another questionnaire of 10 questions relating to the parents’ expectations of non-formal education. The sample included 198 parents. Examination of the scores concerning the presence of certain forms of parental non-formal education realized in cooperation with the school leads to the conclusion that the parents possess a positive attitude towards non-formal education. The analysis showed that the parents’ expectations were not on a satisfactory level. According to the results, the fathers displayed a greater interest towards non-formal education (7.72±1.35 than the mothers (6.93±1.85, (p<0.05. Unemployed parents had a greater score (7.85±1.30 than the employed parents (7.22±1.71, (p<0.05. A difference in the acceptance of non-formal education in accordance with the level of formal education was also noticeable (p<0.001. Respondents with a high school degree displayed the highest level of acceptance (7.97±0.78, while the lowest interest was seen in respondents with an associate degree (6.41±2.29. Univariate linear regression analysis showed that statistically important predictors were: gender (OR: -0.23 (-1.24 – -0.33, p< 0.001, work status (OR: -0.14 (-1.24 – -0.01, < 0.05 and the level of formal education (OR: -0.33 (-0.81 – -0.34, p< 0.001. The final results lead to the conclusion that parental non-formal education supports the concept of lifelong education.

  3. Global Citizenship Education and Human Rights Education: Are They Compatible with U.S. Civic Education?

    Science.gov (United States)

    Fernekes, William R.

    2016-01-01

    Global citizenship education (GCE) and human rights education (HRE) offer substantive contributions to civic education. Interconnections between the fields exist in curricula from intergovernmental organizations (UNESCO), non-governmental organizations (Oxfam Great Britain) and national ministries (Learning and Teaching Scotland). This essay…

  4. Profit-driven drug testing.

    Science.gov (United States)

    Collen, Mark

    2012-01-01

    Random drug testing of people being treated for chronic pain has become more common. Physicians may drug test patients on opioid therapy as a result of concerns over prosecution, drug misuse, addiction, and overdose. However, profit motive has remained unexplored. This article suggests profits also drive physician drug-testing behavior and evidence is offered, including an exploration of Medicare reimbursement incentives and kickbacks for drug testing.

  5. The development of NEdSERV: quantitative instrumentation to measure service quality in nurse education.

    Science.gov (United States)

    Roberts, P

    1999-07-01

    The political climate of health care provision and education for health care in the latter years of the 20th century is evolving from the uncertainty of newly created markets to a more clearly focused culture of collaboration, dissemination of good practice, with an increased emphasis on quality provision and its measurement. The need for provider units to prove and improve efficiency and effectiveness through evidence-based quality strategies in order to stay firmly in the market place has never been more necessary. The measurement of customer expectations and perceptions of delivered service quality is widely utilized as a basis for customer retention and business growth in both commercial and non-profit organizations. This paper describes the methodological development of NEdSERV--quantitative instrumentation designed to measure and respond to ongoing stakeholder expectations and perceptions of delivered service quality within nurse education.

  6. Profitability Analysis of Soybean Oil Processes.

    Science.gov (United States)

    Cheng, Ming-Hsun; Rosentrater, Kurt A

    2017-10-07

    Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV), break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and reasonable payback time represent a profitable process, and provide an acceptable projection for real operating. Additionally, the capacity of the process is another critical factor. The extruding-expelling process and hexane extraction are the two typical approaches used in industry. When the capacities of annual oil production are larger than 12 and 173 million kg respectively, these two processes are profitable. The solvent free approach, known as enzyme assisted aqueous extraction process (EAEP), is profitable when the capacity is larger than 17 million kg of annual oil production.

  7. Profitability Analysis of Soybean Oil Processes

    Directory of Open Access Journals (Sweden)

    Ming-Hsun Cheng

    2017-10-01

    Full Text Available Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV, break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and reasonable payback time represent a profitable process, and provide an acceptable projection for real operating. Additionally, the capacity of the process is another critical factor. The extruding-expelling process and hexane extraction are the two typical approaches used in industry. When the capacities of annual oil production are larger than 12 and 173 million kg respectively, these two processes are profitable. The solvent free approach, known as enzyme assisted aqueous extraction process (EAEP, is profitable when the capacity is larger than 17 million kg of annual oil production.

  8. Organizing for Instruction in Education Systems and School Organizations: "How" the Subject Matters

    Science.gov (United States)

    Spillane, James P.; Hopkins, Megan

    2013-01-01

    Teaching, the core technology of schooling, is an essential consideration in investigations of education systems and school organizations. Taking teaching seriously as an explanatory variable in research on education systems and organizations necessitates moving beyond treating it as a unitary practice, so as to take account of the school subjects…

  9. Improving profitability in a grassroots refinery

    Energy Technology Data Exchange (ETDEWEB)

    Coombs, T. [Star Petroleum Refining Co. Ltd. (Thailand); Kennedy, P.; Bhargava, S. [KBC Process Technology Ltd. (United Kingdom)

    1999-05-01

    Actions taken to maximise profit at the Star Refinery in Thailand are described. The company made good use of the Profit Improvement Programme (PIP) (which specialises in refinery economics) and the way in which PIP addressed the problem and the benefits derived therefrom is the nub of this paper. The efforts appear to have been more than satisfactory from the aspect of increasing profit margins. (UK)

  10. Impact of robotic operative efficiency on profitability.

    Science.gov (United States)

    Geller, Elizabeth J; Matthews, Catherine A

    2013-07-01

    We sought to determine the impact of robotic operative efficiency on profitability and assess the impact of secondary variables. Financial data were collected for all robotic cases performed for fiscal years 2010 (FY10) and 2011 (FY11) at University of North Carolina at Chapel Hill, and included 9 surgical subspecialties. Profitability was defined as a positive operating income. From July 2009 through June 2011, 1295 robotic cases were performed. Robotic surgery was profitable in both fiscal years, with an operating income of $386,735 in FY10 and $822,996 in FY11. In FY10, urogynecology and pediatric surgery were the only nonprofitable subspecialties. In FY11, all subspecialties were profitable. Profitability was associated with case time, payor mix, and procedure type (all P profitability regardless of surgical specialty. Copyright © 2013 Mosby, Inc. All rights reserved.

  11. Guidelines for the organization of headache education in Europe: the headache school II

    DEFF Research Database (Denmark)

    Jensen, Rigmor; Mitsikostas, Dimos D; Valade, Dominique

    2010-01-01

    of a similar scientific standard has been developed. To be certified for CME credits, patronage, and financial support from EHF, it is highly recommended to adhere to the suggested teaching strategies. We hereby aim to promote and professionalize the education in headache disorders and endorse the educational......In order to promote education on headache disorders, European Headache Federation (EHF) in conjunction with National Headache Societies organizes educational courses meeting uniform standards according to previous published guidelines. Based on six headache summer schools' experience, an EHF......, a day-to-day program, and a multiple-choice test battery have now been outlined. It is recommended to include practical sessions with patient interviews and hands-on demonstrations of non-pharmacological treatment strategies. For countries that want a 'low cost' education program, a Video School program...

  12. Procesna organiziranost in zadovoljstvo zaposlenih = Process Organization and Employee Satisfaction

    Directory of Open Access Journals (Sweden)

    Karmen Verle

    2010-06-01

    Full Text Available The purpose of the paper is to show the influence of process organizationon employee satisfaction and to indicate the directions for improvingthe operations success in the chosen company. A quantitativeresearch has been carried out for this purpose with the help of astandardized questionnaire for measuring the organizational climateon the census of 556 employed co-workers. The key finding leads tothe recognition that the analyzed company supposedly places greatemphasis also on the modern - process organization. With the latter,employee motivation and innovation are increased, which is consequentlyshown in greater operations success of the discussed company.With the correlation coefficient we establish that the dimension of theorganization statistically positively influences employee satisfaction(0.461, which means that the form and method of the organization caninfluence employee satisfaction. The results of the research have theoreticaland practical benefits for the management in planning, carryingout and controlling of business processes and it will be possible to implementthem in profitable and non-profitable organizations.

  13. Building Ocean Learning Communities: A COSEE Science and Education Partnership

    Science.gov (United States)

    Robigou, V.; Bullerdick, S.; Anderson, A.

    2007-12-01

    The core mission of the Centers for Ocean Sciences Education Excellence (COSEE) is to promote partnerships between research scientists and educators through a national network of regional and thematic centers. In addition, the COSEEs also disseminate best practices in ocean sciences education, and promote ocean sciences as a charismatic interdisciplinary vehicle for creating a more scientifically literate workforce and citizenry. Although each center is mainly funded through a peer-reviewed grant process by the National Science Foundation (NSF), the centers form a national network that fosters collaborative efforts among the centers to design and implement initiatives for the benefit of the entire network and beyond. Among these initiatives the COSEE network has contributed to the definition, promotion, and dissemination of Ocean Literacy in formal and informal learning settings. Relevant to all research scientists, an Education and Public Outreach guide for scientists is now available at www.tos.org. This guide highlights strategies for engaging scientists in Ocean Sciences Education that are often applicable in other sciences. To address the challenging issue of ocean sciences education informed by scientific research, the COSEE approach supports centers that are partnerships between research institutions, formal and informal education venues, advocacy groups, industry, and others. The COSEE Ocean Learning Communities, is a partnership between the University of Washington College of Ocean and Fishery Sciences and College of Education, the Seattle Aquarium, and a not-for-profit educational organization. The main focus of the center is to foster and create Learning Communities that cultivate contributing, and ocean sciences-literate citizens aware of the ocean's impact on daily life. The center is currently working with volunteer groups around the Northwest region that are actively involved in projects in the marine environment and to empower these diverse groups

  14. Habituation in non-neural organisms: evidence from slime moulds

    OpenAIRE

    Boisseau, Romain P.; Vogel, David; Dussutour, Audrey

    2016-01-01

    Learning, defined as a change in behaviour evoked by experience, has hitherto been investigated almost exclusively in multicellular neural organisms. Evidence for learning in non-neural multicellular organisms is scant, and only a few unequivocal reports of learning have been described in single-celled organisms. Here we demonstrate habituation, an unmistakable form of learning, in the non-neural organism Physarum polycephalum. In our experiment, using chemotaxis as the behavioural output and...

  15. History of the World Federation of Societies for Laser Medicine and Surgery (WFSLMS) and its Non-Profit Organization (NPO-WFSLMS): Part 1: Origins to Inaugural Meeting, 2005.

    Science.gov (United States)

    Ohshiro, Toshio

    2014-07-01

    The first society formed to represent the "new" field of laser applications in medicine and surgery was the late Professor Kaplan's International Society for Laser Surgery and Medicine, held in Israel in 1975. Following the ISLSM lead, a large number of national and international societies were very swiftly formed. As the number grew, it became obvious that some sort of linking forum would help all these separate societies to pool the knowledge of their members for the good of the clinicians and their patients. The World Federation of Societies for Laser Medicine and Surgery was formed to attempt to fill this role. The History: At the 1996 meeting of the Greek Medical Laser Association, the first international forum of representatives from 17 international and national laser societies was convened by Professor Nick Nicolopoulos, and the seed of an idea for a centralized forum to help separate laser societies coordinate efforts and knowledge was planted. This seed was nurtured by the ISLSM as the first medical laser society, and forums were called together at each meeting of the ISLSM and the other related societies from 1997 to 2003. At the 2004 Chinese Medical Laser Society meeting, the idea of worldwide federation of laser societies crystallized into a more tangible form The Inaugural WFSLMS Congress: The convening of the first WFSLMS congress took place in Tokyo in 2005, under the leadership of Professor Kazuhiko Atsumi. At this meeting, Professor Kaplan proposed that a Medical Laser Foundation should be established and donated the first seed money for its formation. Because of the Japanese legal requirements, a foundation was impossible and so a Non-profit Organization (NPO-WFSLMS) was started, based in Japan, to oversee the work and fund the tasks of promoting laser surgery and medicine worldwide, for the good of mankind: the financing, running and holding WFSLMS congresses became one of the tasks of NPO-WFSLMS. Both the WFSLMS and NPO-WFSLMS were therefore on

  16. 45 CFR 74.26 - Non-Federal audits.

    Science.gov (United States)

    2010-10-01

    ... FOR AWARDS AND SUBAWARDS TO INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NONPROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 74.26 Non-Federal audits. (a) Recipients and subrecipients that are institutions of higher education or other non...

  17. 78 FR 11164 - Policy on Contractor Profits

    Science.gov (United States)

    2013-02-15

    ... DEPARTMENT OF DEFENSE Defense Acquisition Regulations System Policy on Contractor Profits AGENCY... Authorization Act for Fiscal Year 2013. Section 804, Department of Defense Policy on Contractor Profits... modifications to such guidelines that are necessary to ensure an appropriate link between contractor profit and...

  18. 41 CFR 105-72.501 - Recipient responsibilities.

    Science.gov (United States)

    2010-07-01

    ... to such Federal, State or local authority as may have proper jurisdiction. ... EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS 72.50-Post-Award Requirements/Procurement Standards... responsible authority, without recourse to the Federal awarding agency, regarding the settlement and...

  19. Non-Formal Education: A Major Educational Force in the Postmodern Era

    Science.gov (United States)

    Romi, Shlomo; Schmida, Mirjam

    2009-01-01

    This study aims to describe the current position of non-formal education (NFE) as a major educational force in the postmodern world, and to analyze its philosophical and theoretical assumptions. Far from being "supplementary education" or "extracurricular activities", NFE has developed into a worldwide educational industry. However, it has yet to…

  20. On the Use of Client-Driven Projects in the Mathematics Classroom

    Science.gov (United States)

    Maki, Dan; Winston, Wayne; Shafii-Mousavi, Morteza; Kochanowski, Paul; Lang, Chris; Ernstberger, Kathy; Hodgson, Ted

    2006-01-01

    In this article, we discuss the use of client-driven projects--projects that are posed by business, government, and non-profit organizations and based upon real problems facing the organization. Although client-driven projects have long been used in business and engineering education, their use in the mathematics classroom is rare. Client-driven…

  1. Series Overview. Sustaining School Turnaround at Scale. Brief 1

    Science.gov (United States)

    Education Resource Strategies, 2012

    2012-01-01

    Members of the non-profit organization Education Resource Strategies (ERS) have worked for over a decade with leaders of urban school systems to help them organize talent, time and technology to support great schools at scale. One year into the Federal program they are noticing significant differences in district turnaround approaches, engagement…

  2. Managing corporate identities of non-profit organisations in the social welfare sector

    Directory of Open Access Journals (Sweden)

    Lida Holtzhausen

    2013-03-01

    Full Text Available Present-day South Africa is characterised by many societal and developmental issues, such as HIV awareness and prevention, child-headed households, environmental protection, poverty alleviation, violence and victim aid. However, it is widely acknowledged that government alone cannot address these issues effectively. The role of non-profit organisations (NPOs in addressing social and development issues is increasingly emphasised. NPOs work at grass-roots level and they can therefore, on the whole, identify societal vulnerabilities and risks earlier than the government sector. However, due to the economic recession, NPOs operate in a competitive environment where an increasing number of NPOs rely on a small number of donors and other resources. NPOs should therefore differentiate themselves from the competition in order to obtain public legitimacy and funding. Corporate identity management is important for NPOs to fulfil their role in social welfare and thus contribute to disaster risk reduction. The exploratory nature of this study dictates a qualitative research approach. Semi-structured interviews with management of five NPOs in the social welfare sector were conducted in order to provide an answer to the study’s research question: ‘To what extent do NPOs in the social welfare sector practise corporate identity management, in order to prevent and address social welfare risks?’ The research found that NPOs do not realise the full potential of managing their corporate identities. NPOs therefore do not take advantage of a strong and distinct corporate identity which would allow them to ensure their ability to assess, address, reduce and/or alleviate vulnerabilities and disaster risks.

  3. Educators and Professional Organizations.

    Science.gov (United States)

    Clavier, David E.; Wright, Donald K.

    1982-01-01

    A survey of 173 public relations educators reported, among other results, that almost 90 percent felt membership in their professional organization was important and over 75 percent suggested a need for financial relief to combat cost of membership. For journal availability, see CS 705 902. (PD)

  4. The strategic value of customer profitability analysis

    NARCIS (Netherlands)

    Raaij, van E.M.

    2005-01-01

    Purpose – The aim of the paper is to show how intelligence emanating from customer profitability analysis (CPA) can help improve strategic marketing planning. Insights into the profitability of individual customers, as well as the distribution of profitability across the customer base, can lead to

  5. Green Energy for Your Non Profit

    DEFF Research Database (Denmark)

    Skulnik, Gary; Goodsite, Michael Evan

    2010-01-01

    The definitive, practical, go-to resource guide on helping all charities become more "green" Nonprofit Guide to Going Green is your comprehensive learning tool to guide nonprofits and NGOs towards becoming greener. A desktop reference for any charitable organization to become greener, this essent...

  6. PROFIT SENSITIVITY IN THE DECISION - MAKING PROCESS

    Directory of Open Access Journals (Sweden)

    Dimi Ofilean

    2014-09-01

    Full Text Available Projections on the profitability of an entity is a prerequisite impact assessment of implementing various management strategies. The literature did not include a model sensitivity analysis in terms of profit margin of safety modification and safety coefficient. This article aims to explicit solutions for identifying the factors that influence the sensitivity of profit, the proposed analytical models to change the margin of safety (physical and value and coefficient of safety. The model allows the determination of limits that can increase or decrease sales costs so that the company remains profitable, ie to be able to maintain an adequate level of profit. This analysis allows knowing the influence of each factor in the evolution of the profitability of the entity, allowing managers to adopt the right decisions based on the importance of the influence of the analysis results of the entity. To facilitate understanding of the proposed analytical model is presented a case study.

  7. 22 CFR 518.22 - Payment.

    Science.gov (United States)

    2010-04-01

    ... and disbursement by the recipient, and (ii) Financial management systems that meet the standards for... BROADCASTING BOARD OF GOVERNORS UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial...

  8. A comparison of physical self-concept between physical education and non-physical education university students

    Directory of Open Access Journals (Sweden)

    Hamid ARAZI

    2013-06-01

    Full Text Available The purpose of this study was to compare physical self-concept between physical education and non-physical education university students. The target population of this study was all male and female physical education and non-physical education university students in Rasht city of Iran. After translating the Physical Self-Description Questionnaire (PSDQ and adjusting some of the questions, the questionnaire was evaluated by the specialists in the context of validity and the reliability achieved by test-retest (Cronbach Alpha value of 0.84. We then, according to the Odineski table selected 180 physical education and non-physical education males and 190 physical education and non-physical education females opportunistically. The collected data was analyzed by 2×2 MANOVA for determine differences between genders and major. The results showed mean vector scores of physical education in the following scales: physical activity; global physical; competence; sports; strength; endurance and flexibility were significantly (p<0.05 higher than that of non-physical education major students. Also, the results shows that mean vector scores of male in the following scales: health; coordination; physical activity; body fat; global physical; competence; sports; global physical self-concept and global esteem were significantly (p<0.05 higher than female. Based on the result of our study the physical self-concept non-physical education and female is lower, than that physical education and male. The results may reflect that male and physical major education students, who usually spend more time on physical activity and sport training to have better fitness and skill oriented self concept than their counterparts.

  9. Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil

    Directory of Open Access Journals (Sweden)

    Mateus Alexandre Costa dos Santos

    2014-12-01

    Full Text Available This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS improves the quality of accounting information compared with domestic accounting standards. Concurrent evidence is sparse in Brazil. Information relevance is understood herein as a multidimensional attribute that is closely related to the quality and usefulness of the information conveyed by accounting profits. The associative capacity and information timeliness of accounting profits in relation to share prices were examined. Furthermore, the level of conditional conservatism present in accounting profits was also analyzed because according to Basu (1997, this aspect is related to timeliness. The study used pooled regressions and panel data models to analyze the quarterly accounting profits of 246 companies between the first quarter of 1999 and the first quarter of 2013, resulting in 9,558 quarter-company observations. The results indicated that the adoption of IFRS in Brazil (1 increased the associative capacity of accounting profits; (2 reduced information timeliness to non-significant levels; and (3 had no effect on conditional conservatism. The joint analysis of the empirical evidence from the present study conclusively precludes stating that the adoption of IFRS in Brazil contributed to an increase the information relevance of accounting profits of publicly traded companies.

  10. Education in logistics and training of non-logistic personnel

    Directory of Open Access Journals (Sweden)

    Marko D. Andrejić

    2011-01-01

    Full Text Available The significance of education in logistics and education and training of cadets who belong to non-logistic services (non-logistic personnel will be presented. The logistical aspects of education of non-logistic personnel are elaborated as well as the knowledge in the area of logistics which is necessary to be transferred through the educational process to non-logistic personnel for the successful accomplishment of their functional duties. A general approach and the methods of logistics education and improvement of non-logistic personnel are presented as well as the institutional prerequisites necessary for improving the quality of logistics education and training. The quality of the knowledge in this area and its implementation into the methods of thinking and decision making of non-logistic personnel affect the cooperation between the non-logistic and the logistic personnel, directly contributing to the quality of life and working conditions of units and institutions as well as to the quality and synergy in task accomplishments in the framework defined by the missions of the Army of Serbia. The necessary content and means of its transfer to cadets are discussed since they are supposed to be available at all levels and forms of education, depending on the previous cadet education levels. The theoretical bases and experiences shown are of general character and they have a universal application in the process of education. Introduction In our recent defense theory and operational practice, logistics education of non-logistic personnel is not sufficiently analyzed either in organizational or technological aspects, considering the concept and the logic of a systematic and a situational approach. The analysis of the experiences gained from operational practice shows a slight decrease in the quality of task accomplishment due to the lack of necessary logistic knowledge and habits as well as an increased communication gap between logistic and non

  11. DETERMINANTS OF BANK PROFITABILITY: EVIDENCE FROM US

    OpenAIRE

    Cheng, Yinglin; Huang, Yating

    2017-01-01

    This paper examines the variables that affect bank profitability. We construct a sample of US banks from 2003 to 2015, and use return on assets (ROA) and return on equity (ROE) to measure bank profitability. We find that banks with higher profitability are the banks that have: (1) a higher deposits to total asset ratio, (2) a higher diversification ratio, and (3) higher operational efficiency. We also find that better-capitalized banks tend to be more profitable only when we use ROA as the me...

  12. Scenario e ruoli sociali delle Associazioni teatrali non professionistiche italiane

    Directory of Open Access Journals (Sweden)

    Cinzia Toscano

    2016-07-01

    Full Text Available This paper investigates the present scenario of the non-professional theater associations in Italy so as to understand their current form of organization. The study focuses on the changes that have characterized in time the non-professional associations (due also to the improvement of the legislation regulating the no profit sector and the social role in contemporary local communities. The survey was conducted within the two most relevant Italian associations of non-professional theater: the Italian Federation of non-professional Theatre (Federazione Italiana Teatro Amatori and the Italian Union of Free Theatre (Unione Italiana Libero Teatro.

  13. E-learning and the Educational Organizations Structure Reengineering (EOSR

    Directory of Open Access Journals (Sweden)

    Osama Alshara

    2007-06-01

    Full Text Available There are many calls for innovative learning methods that utilize advanced technologies. However, we will raise fundamental questions that look deep into the future of the educational organization. Can the educational institute survive without adapting learning technologies? Would the educational institute succeed in adapting new learning technologies without changing its organizational structure and processes? We claim that the answer to both questions is no. Our research will present the need for edu-cational institutes to incorporate learning technologies and focuses on the demand for the educational organization structure reengineering as a basic requirement for the suc-cess of incorporating learning technologies. Our study ex-plores the faculty requirements and policies and procedures of educational institutes in the UAE.The paper concludes with some discussions on findings from a case study of the need of educational organization struc-ture reengineering as a basic requirement for incorporating learning technologies.

  14. Profitability expertise of rural methanization projects

    International Nuclear Information System (INIS)

    2010-02-01

    The main objectives of this study were to analyze the profitability of projects of methanization, and to identify factors which curb or favour their profitability. It is based on a detailed analysis of the investment and of the profitability of 50 sites of different sizes and at different stages of progress (from the feasibility study to few months of operation), and also of experiences in three neighbour countries (Germany, Switzerland and Belgium). First, the study highlights the importance of investment costs in the biogas production global cost, notably with respect to current German prices. Then, it comments the impact of subsidies on facility profitability. It proposes ways to improve public support to the different energetic vectors produced from biogas: electricity, biomethane, and heat

  15. Measuring customer profitability through time-driven activity-based costing: a case study at hotel x Jogjakarta

    Directory of Open Access Journals (Sweden)

    Billy Ardiansyah Garry

    2017-01-01

    Full Text Available Travelling intensity has been higher in the past few years making hospitality industry must be ready to provide the best service at optimum prices to customers who purchase and enjoy the services. Hotel as one of the accommodation service providers should be able to allocate resources accurately according to the actual needed capacity and thorough tariff policy for not losing the competition and obtain profit according to how much is projected. TDABC system is the most updated costing system which can assist the allocation of these resources. TDABC system is considered twice important to be applied in the service industry as service is intangible so costing system must show the exact and accurate number of resources used to provide the service. Through TDABC system, Customer Profitability Analysis is conducted with the aim of knowing the level of profitability every customer type possesses and classifying them as profitable or non-profitable customers. A case study had been conducted in a five-star hotel located in the Special Region of Jogjakarta resulting a profit recognized under TDABC system that traditional method used as the hotel’s costing system failed to do so and more proper data on costs and profitability of customers.

  16. Financialization and financial profit

    Directory of Open Access Journals (Sweden)

    Arturo Guillén

    2014-09-01

    Full Text Available This article starts from the critical review of the concept of financial capital. I consider it is necessary not to confuse this category with of financialization, which has acquired a certificate of naturalization from the rise of neoliberalism. Although financial monopoly-financial capital is the hegemonic segment of the bourgeoisie in the major capitalist countries, their dominance does not imply, a fortiori, financialization of economic activity, since it depends of the conditions of the process reproduction of capital. The emergence of joint stock companies modified the formation of the average rate of profit. The "promoter profit" becomes one of the main forms of income of monopoly-financial capital. It is postulated that financial profit is a kind of "extraordinary surplus-value" which is appropriated by monopoly-financial capital by means of the monopolistic control it exerts on the issue and circulation of fictitious capital.

  17. Filling the information gap. Not-for-profits are gradually opening up to bondholders.

    Science.gov (United States)

    Carpenter, D

    2001-06-01

    Once the exclusive domain of the corporate world, now not-for-profit health care organizations are gravitating toward greater financial disclosure. The reason: a growing consensus among boards and executives that accountability boosts investor confidence and may pay off in better bond ratings.

  18. Healthcare not-for-profits: FASB exposure draft highlights flexibility in financial statement presentation.

    Science.gov (United States)

    Conner, Brian

    2016-03-01

    A new version of the FASB accounting standard covering not-for-profit healthcare organizations contains potentially significant changes to the statement of operations and changes in net assets, statement of cash flows, and notes to the financial statements. Healthcare organizations already have tremendous flexibility with disclosures around all aspects of their business. Although auditors prefer to see only information that can be effectively audited, this preference does not prevent organizations from expanding on certain activities or transactions covered by GAAP in their footnotes.

  19. Got the Inside Scoop on For-Profits? Investors Will Pay--and Handsomely

    Science.gov (United States)

    Blumenstyk, Goldie

    2011-01-01

    Not all talk is cheap. Especially not if it comes from the mouths of professors, former corporate executives, or Washington insiders who understand the workings of the $20-billion for-profit higher-education industry and how impending tougher regulations might affect it. Then the talk can be worth hundreds of dollars an hour, thanks to the growing…

  20. Assessing a Science Graduate School Recruitment Symposium.

    Science.gov (United States)

    González-Espada, Wilson; Díaz-Muñoz, Greetchen; Feliú-Mójer, Mónica; Flores-Otero, Jacqueline; Fortis-Santiago, Yaihara; Guerrero-Medina, Giovanna; López-Casillas, Marcos; Colón-Ramos, Daniel A; Fernández-Repollet, Emma

    2015-12-01

    Ciencia Puerto Rico, a non-profit organization dedicated to promoting science, research and scientific education among Latinos, organized an educational symposium to provide college science majors the tools, opportunities and advice to pursue graduate degrees and succeed in the STEM disciplines. In this article we share our experiences and lessons learned, for others interested in developing large-scale events to recruit underrepresented minorities to STEM and in evaluating the effectiveness of these efforts.

  1. Profitability and Technical Efficiency of Soybean Production in Northern Nigeria

    Directory of Open Access Journals (Sweden)

    Ugbabe, OO.

    2017-01-01

    Full Text Available The International Institute of Tropical Agriculture and collaborating partners have been introducing and disseminating short season soybean varieties among farm households in the Sudan savannas of Northern Nigeria since 2008. Yet, there is no empirical information on the profitability and technical efficiency of soybean production. This study estimated the profitability and efficiency of production of the early maturing soybean. Nine hundred soybean farming households in thirty communities from three Local Government Areas (LGAs in Kano State were sampled for the study. Partial budget technique and stochastic frontier production function were used to analyze the data elicited from the sampled farm households. Results from the study established the profitability of soybean production in all the three LGAs of Kano State. The highest profit of N178,613/ha and returns per naira invested of 2.5 respectively was earned by the soybean producing households of Dawakin-Tofa LGA. Net profit was N157,261in Shanono with a returns of 1.75 per naira invested. In Bunkure, net benefit was N143,342 with returns of 1.66 per Naira invested. The mean technical efficiency was highest for the Dawakin-Tofa LGA soybean growing households (87%, followed by Bunkure LGA (68%, and Shanono LGA (59%. This result implies that given the current level of resources available to the soybean producing households, they can increase their soybean output in the short run by a margin 13%, 32% and 41% in Dawakin-Tofa, Bunkure and Shanono LGAs respectively through efficient utilization of their available resources. Farmer-specific efficiency factors, which comprise age, education, access to credit, extension contact and farming experience, were found to be the significant factors that account for the observed variation in efficiency among the farmers in the 3 LGAs. It was recommended that the soybean farmers through the assistance of extension agents should be encouraged to adhere

  2. Sequential Relationship between Profitability and Sustainability: The Case of Migratory Beekeeping

    Directory of Open Access Journals (Sweden)

    Luciano Pilati

    2016-01-01

    Full Text Available When beekeeping is managed on a migratory basis, the bee colony produces physical outputs (honey and pollination services on a sequence of forage sites. Forage sites are competitors if their flowering periods overlap, and are complementary otherwise. Viable sequences consist only of complementary forage sites. A part of the bee colony’s production time is spent on each forage site in the period when the crop or wild vegetation covering it is in flower. The total period covered by the sequence of sites, including the base site, must be equal to or less than the duration (365 days of the bee colony’s annual biological cycle. The migratory beekeeper draws up viable sequences of forage sites and calculates their profitability levels. Variations in the profitability of forage sites which alter the composition of the sequence, affecting provision of the non-marketed ecosystem pollination services, impact the biodiversity of the pollinated plants with trickle-down effects on sustainability. In the case of migratory beekeeping, there is, therefore, a sequential relationship between profitability and sustainability.

  3. Hydro-Quebec is profitable

    International Nuclear Information System (INIS)

    Poirier, M.

    1997-01-01

    The pros and cons of the potential privatisation of Hydro-Quebec were discussed. A brief review of charges of less than competent management, low profitability and the corporation's recent administrative restructuring was presented. The general thrust of the argument was that Hydro-Quebec plays a crucial role in the economic development of Quebec, it can be made to be more profitable and that for the good of Quebec it should continue as a public corporation under the control of the provincial government

  4. Fractal profit landscape of the stock market.

    Science.gov (United States)

    Grönlund, Andreas; Yi, Il Gu; Kim, Beom Jun

    2012-01-01

    We investigate the structure of the profit landscape obtained from the most basic, fluctuation based, trading strategy applied for the daily stock price data. The strategy is parameterized by only two variables, p and q Stocks are sold and bought if the log return is bigger than p and less than -q, respectively. Repetition of this simple strategy for a long time gives the profit defined in the underlying two-dimensional parameter space of p and q. It is revealed that the local maxima in the profit landscape are spread in the form of a fractal structure. The fractal structure implies that successful strategies are not localized to any region of the profit landscape and are neither spaced evenly throughout the profit landscape, which makes the optimization notoriously hard and hypersensitive for partial or limited information. The concrete implication of this property is demonstrated by showing that optimization of one stock for future values or other stocks renders worse profit than a strategy that ignores fluctuations, i.e., a long-term buy-and-hold strategy.

  5. Comparative analysis of the role of for-profit and non-profit private ...

    African Journals Online (AJOL)

    The increasing private sector\\'s participation in agricultural extension delivery is, complimenting significantly contributing to the public sector\\'s effort. It is essential to understand how different private organizations with nuances and goals set about their extension service delivery to the mutual benefit of both the service ...

  6. Maximizing profit and endangering health: corporate strategies to avoid litigation and regulation.

    Science.gov (United States)

    Bohme, Susanna Rankin; Zorabedian, John; Egilman, David S

    2005-01-01

    Corporations and industries use various tactics to obscure the fact that their products are dangerous or deadly. Their aim is to secure the least restrictive possible regulatory environment and avert legal liability for deaths or injuries in order to maximize profit. They work with attorneys and public relations professionals, using scientists, science advisory boards; front groups, industry organizations, think tanks, and the media to influence scientific and popular opinion of the risks of their products or processes. The strategy, which depends on corrupt science, profits corporations at the expense of public health. Public health professionals can learn from this strategy how to effectively build scientific and public opinion that prioritizes both good science and the public health.

  7. The Charpin report confirms the profitability of nuclear energy

    International Nuclear Information System (INIS)

    Anon.

    2000-01-01

    An official report written by 3 experts committed by the French government in may 1999 about the profitability of nuclear energy has been published. In this report 7 scenarios have been compared according to the demand of electricity, the price of gas, the operating life of power plants and the nuclear equipment replacement schedule. If the prices of fossil energies (oil and gas) remain stable, the cheapest scenarios are those based on the non-replacement of nuclear power plants when they reach their maximal operating life. The differences between scenarios are so slight than the uncertainty about the price of gas is enough to make a scenario more profitable than another. The extra-costs of carbon emissions that France will have to face in order to respect the Kyoto agreement, will weigh more in the economic balance than the management of radioactive wastes. (A.C.)

  8. Using Graphic Organizers in Intercultural Education

    Science.gov (United States)

    Ciascai, Liliana

    2009-01-01

    Graphic organizers are instruments of representation, illustration and modeling of information. In the educational practice they are used for building, and systematization of knowledge. Graphic organizers are instruments that addressed mostly visual learning style, but their use is beneficial to all learners. In this paper we illustrate the use of…

  9. Organic non-aqueous cation-based redox flow batteries

    Science.gov (United States)

    Zhang, Lu; Huang, Jinhua; Burrell, Anthony

    2018-05-08

    The present invention provides a non-aqueous redox flow battery comprising a negative electrode immersed in a non-aqueous liquid negative electrolyte, a positive electrode immersed in a non-aqueous liquid positive electrolyte, and a cation-permeable separator (e.g., a porous membrane, film, sheet, or panel) between the negative electrolyte from the positive electrolyte. During charging and discharging, the electrolytes are circulated over their respective electrodes. The electrolytes each comprise an electrolyte salt (e.g., a lithium or sodium salt), a transition-metal free redox reactant, and optionally an electrochemically stable organic solvent. Each redox reactant is selected from an organic compound comprising a conjugated unsaturated moiety, a boron cluster compound, and a combination thereof. The organic redox reactant of the positive electrolyte comprises a tetrafluorohydroquinone ether compound or a tetrafluorocatechol ether compound.

  10. CERN hosts the first day of the SMS Lake Geneva Conference on Strategic Management

    CERN Multimedia

    Maximilien Brice

    2013-01-01

    CERN1 hosts the first day of a 3-day conference promoted by the Strategic Management Society, a non-profit organization operating exclusively for charitable, scientific, and educational purposes to promote and encourage research and practice in the field of strategic management.

  11. 7 CFR 3019.36 - Intangible property.

    Science.gov (United States)

    2010-01-01

    ... HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Property... copyright and was developed, or for which ownership was purchased, under an award. The Federal awarding... reviews, or communications with colleagues. This “recorded” material excludes physical objects (e.g...

  12. 43 CFR 12.936 - Intangible property.

    Science.gov (United States)

    2010-10-01

    ... With Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations Post-Award... copyright and was developed, or for which ownership was purchased, under an award. The Federal awarding... reviews, or communications with colleagues. This “recorded” material excludes physical objects (e.g...

  13. 20 CFR 435.46 - Procurement records.

    Science.gov (United States)

    2010-04-01

    ... AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT ORGANIZATIONS, AND COMMERCIAL... at a minimum: (a) Basis for contractor selection, (b) Justification for lack of competition when competitive bids or offers are not obtained, and (c) Basis for award cost or price. ...

  14. 38 CFR 49.41 - Recipient responsibilities.

    Science.gov (United States)

    2010-07-01

    ... to such Federal, State or local authority as may have proper jurisdiction. (Authority: Pub. L. 104... EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Procurement Standards § 49... responsible authority, without recourse to the Federal awarding agency, regarding the settlement and...

  15. 28 CFR 70.22 - Payment.

    Science.gov (United States)

    2010-07-01

    ... (INCLUDING SUBAWARDS) WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 70.22 Payment. (a) Payment methods must... transfer of funds and disbursement by the recipient, and financial management systems that meet the...

  16. 38 CFR 49.28 - Period of availability of funds.

    Science.gov (United States)

    2010-07-01

    ... (CONTINUED) UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 49.28 Period of availability of funds. Where a funding period is specified, a recipient may...

  17. 40 CFR 30.25 - Revision of budget and program plans.

    Science.gov (United States)

    2010-07-01

    ... FEDERAL ASSISTANCE UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 30.25 Revision of budget and program plans. (a) The budget plan is the financial...

  18. 40 CFR 30.28 - Period of availability of funds.

    Science.gov (United States)

    2010-07-01

    ... ASSISTANCE UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS Post-Award Requirements Financial and Program Management § 30.28 Period of availability of funds. Where a funding period is specified, a recipient may...

  19. 15 CFR 14.22 - Payment.

    Science.gov (United States)

    2010-01-01

    ... AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, OTHER NON-PROFIT, AND COMMERCIAL ORGANIZATIONS Post-Award Requirements Financial and Program Management § 14.22 Payment. (a) Payment methods... transfer of funds and disbursement by the recipient, and financial management systems that meet the...

  20. IMPLEMENTATION OF CUSTOMER RELATIONSHIP MANAGEMENT ON FACULTY

    OpenAIRE

    Kovačič, Goran

    2013-01-01

    Just as companies, non-profit educational institutions are in the market and have their customers. Their market is not a market from the commercial and business oriented organizations, and their customers are not customers as in the conventional, economic-market sense. Educational institutions are not in the market only to increase sales, but also for better communication with their customers, to increase customer satisfaction, as well as for the achievement of other, non-economic objectives....

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