Describes five behind-the-scenes occupations found in almost every type of charitable nonprofit organization: manager, fundraisers, foundation program officers, communications directors, and executive directors. Lists the training, employment, and earnings characteristics of people-to-people, food-related, advocacy, and trade occupations in the…
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.
... 7 Agriculture 10 2010-01-01 2010-01-01 false Charitable organizations. 1400.103 Section 1400.103... AND SUBSEQUENT CROP, PROGRAM, OR FISCAL YEARS Payment Limitation § 1400.103 Charitable organizations. (a) A charitable organization, including a club, society, fraternal organization, or religious...
This description of the role of budgets in nonprofit organizations uses libraries as an example. Four types of budgets--legislative, management, cash, and capital--are critiqued in terms of cost effectiveness, implementation, and facilitation of organizational control and objectives. (CLB)
Bekkers, René H.F.P.; Bowman, Woods
Confidence in charitable organizations (charitable confidence) would seem to be an important prerequisite for philanthropic behavior. Previous research relying on cross-sectional data has suggested that volunteering promotes charitable confidence and vice versa. This research note, using new
... 32 National Defense 1 2010-07-01 2010-07-01 false Nonprofit organization. 37.1315 Section 37.1315... organization. (a) Any corporation, trust, association, cooperative or other organization that: (1) Is operated... of the organization. (b) The term includes any nonprofit institution of higher education or nonprofit...
... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Nonprofit organizations. 228.32 Section 228.32 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT RULES ON SOURCE, ORIGIN AND NATIONALITY FOR... USAID Financing § 228.32 Nonprofit organizations. (a) Nonprofit organizations, such as educational...
... 25 Indians 2 2010-04-01 2010-04-01 false Nonprofit organization. 700.83 Section 700.83 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.83 Nonprofit organization. The term nonprofit organization...
Full Text Available The study of why a fundraising professional would choose to leave his or her employer is critical to the ongoing success of religiously based nonprofit organizations as they work to achieve their mission. Without continuity in the donor relationship, donors will likely leave the organization or become disenfranchised. This study focuses on development professionals at Seventh-Day Adventist institutions across North America. The results of this study are applicable to other religiously based nonprofit organizations. The present article reveals the reasons affecting employee retention and proposes approaches to mitigate the loss of valuable employees. Data were gathered using a structured online survey and analyzed for its descriptive outcomes.
Witmer, Hope; Mellinger, Marcela Sarmiento
Organizational resilience refers to the ability to respond productively to significant disruptive change and transform challenges into opportunities. There is a gap in the literature about resilient nonprofit organizations and its application for identifying organizational conditions for successful adaption to external variables that threaten their existence. The aim of this study was to identify organizational characteristics that point to the resilience of nonprofit behavioral healthcare organizations as they successfully adapt to funding changes. A multiple case study of two behavioral health nonprofit organizations was conducted. Data was collected through interviews and focus groups, and analyzed through a qualitative content analysis. Using the framework of resilience, six themes that equipped these organizations to successfully adapt to funding changes were identified. They included: commitment to the mission, improvisation, community reciprocity, servant and transformational leadership, hope and optimism, and fiscal transparency. The findings suggest that incorporating these qualities into an organizational system equips it to systematically adapt to funding changes and other disruptive challenges. Using resilience as a process and not simply an outcome after recovery, nonprofit organizations can have the capacity to continuously respond to challenges and provide uninterrupted and valuable services to society.
Luis Ignacio Álvarez-González
Full Text Available Nonprofit organizations (NPOs confront competitive pressures derived from complex economic and societal challenges. Their capacity to fulfil their mission increasingly depends on developing successful alliances with key external and internal stakeholders, including cooperative interorganizational relationships. In this context, the aim of this research is to analyze: (1 to which extent business-nonprofit partnerships (BNPPs foster the development of an internal marketing approach by NPOs; (2 the impact of this approach to human resource management on nonprofit performance; and (3 the possible moderating effect of the funding strategy of the nonprofit. This empirical research, based on a survey to a representative sample of Spanish NPOs, shows that cooperative relationships between nonprofit and business organizations are closely associated with a process of knowledge transfer, resulting in improved nonprofit performance; although these positive effects depend on the capacity of NPOs to generate income from commercial sources.
Inić Branimir P.
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
Stewart, Louis J; Trussel, John
Although the use of derivatives, particularly interest rate swaps, has grown explosively over the past decade, derivative financial instrument use by nonprofits has received only limited attention in the research literature. Because little is known about the risk management activities of nonprofits, the impact of these instruments on the ability of nonprofits to raise capital may have significant public policy implications. The primary motivation of this study is to determine the types of derivatives used by nonprofits and estimate the frequency of their use among these organizations. Our study also extends contemporary finance theory by an empirical examination of the motivation for interest rate swap usage among nonprofits. Our empirical data came from 193 large nonprofit health care providers that issued debt to the public between 2000 and 2003. We used a univariate analysis and a multivariate analysis relying on logistic regression models to test alternative explanations of interest rate swaps usage by nonprofits, finding that more than 45 percent of our sample, 88 organizations, used interest rate swaps with an aggregate notional value in excess of $8.3 billion. Our empirical tests indicate the primary motive for nonprofits to use interest rate derivatives is to hedge their exposure to interest rate risk. Although these derivatives are a useful risk management tool, under conditions of falling bond market interest rates these derivatives may also expose a nonprofit swap user to the risk of a material unscheduled termination payment. Finally, we found considerable diversity in the informativeness of footnote disclosure among sample organizations that used interest rate swaps. Many nonprofits did not disclose these risks in their financial statements. In conclusion, we find financial managers in large nonprofits commonly use derivative financial instruments as risk management tools, but the use of interest rate swaps by nonprofits may expose them to other risks
Bittker, Boris; Rahdert, George K.
The tax status and problems of various public service and mutual benefit organizations are reviewed. Focus is on tax rates and exemptions of: charitable organizations; educational institutions; scientific organizations; foundations; religious and social welfare organizations; social clubs; cooperatives; labor unions; and business leagues. (LBH)
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...
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 ...
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.
Full Text Available Sustainability of nonprofit organizations is a key concern for today’s nonprofit scholars and practitioners. Building upon the nonprofit economics literature, the present paper introduces the distinction between the demand-side and supply-side determinants of nonprofit sustainability and makes the case for the discrepancy between them. This discrepancy presents not only a generic conceptual explanation of the nonprofit sustainability problems but is also applicable to the context of the European rural nonprofit sector. Three arguments are advanced. First, the notorious implementation problems of LEADER partnerships can be explained as a manifestation of the above discrepancy. Second, and related, the rural context implies the tendency of the supply-side determinants of nonprofit sustainability to undermine the demand-side ones. Third, recent empirical findings from the Czech Republic show that this tendency does not necessarily imply the possibility of a clear classification of the demand-side and supply-side sustainability determinants. Rather, those features of rural areas and communities that significantly affect the size of the local nonprofit sector exhibit a controversial entanglement of demand-side and supply-side identities.
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...
Troyer, Glenn T; Brashear, Andrea D; Green, Kelly J
Triggered by corporate scandals, there is increased oversight by governmental bodies and in part by the Sarbanes-Oxley Act of 2002. Corporations are developing corporate governance compliance initiatives to respond to the scrutiny of regulators, legislators, the general public and constituency groups such as investors. Due to state attorney general initiatives, new legislation and heightened oversight from the Internal Revenue Service, nonprofit entities are starting to share the media spotlight with their for-profit counterparts. These developments are changing nonprofit health care organizations as well as the traditional role of the risk manager. No longer is the risk manager focused solely on patients' welfare and safe passage through a complex delivery system. The risk manager must be aware of corporate practices within the organization that could allow the personal objectives of a few individuals to override the greater good of the community in which the nonprofit organization serves.
Grout, Paul; Schnedler, Wendelin
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...
Full Text Available Strategic management in public organizations can use coerciveness as a keyelement of their strategy. Private organizations are more dependent onmarketing or selling to potential customers. As publicness increases,marketing declines in importance and maintaining favorable coercivearrangements increases in importance. Strategic managers should be awareof coercive opportunities in their mandates as they fashion strategy anddevise implementation plans.
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.
Full Text Available The economic crisis presented unprecedented challenges to nonprofit organizations to sustain their services. In this study, we examined both financial and management factors that influence the financial performance of nonprofit organizations during times of economic stress. In particular, we investigated whether strategic planning and plan implementation, revenue diversification, and board involvement help nonprofit organizations deal with financial uncertainty and strengthen financial performance. Despite the negative impacts that the economic downturn had on nonprofit organizations, we found that the implementation of strategic plans can help nonprofit organizations reduce financial vulnerability. Our findings call attention to key management factors that influence the financial performance of nonprofit organizations.
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.
Heloisa Candia Hollnagel
Full Text Available The Third Sector entities are relevant to attend to social issues, but the advance on the application of information technology in the public sector and the convergence of databases have brought new requirements for accounting professionals. Particularly, the fiscal framework of the National Classification of Economic Activities (NACE or CNAE in Portuguese is a matter with insufficient academic approach or professional regulation. This article analyzes the impact of incorrect framework for the sustainability of social assistance entities, due to changes introduced by Law No. 12.101/2009. This exploratory study is based on literature, field research (questionnaires with 102 entities in São Paulo, analysis of the codes of NCEA National Register of Legal Entities (CNPJ and their registration in the municipal councils. Initial results indicate that most organizations have not yet found the need to registering themselves, which can make it difficult for obtaining resources and enrollment in public agencies, including negative financial impact. The theme is noteworthy to avoid risk penalty for incorrect tax reporting, therefore it is relevant for accountancy professionals of that type of organization.
Carver, Vivien; Reinert, Bonita; Range, Lillian M; Campbell, Catherine; Boyd, Nicole
Tobacco settlement money can be allocated to nonprofit organizations or government agencies. Both have advantages and disadvantages. Nonprofit organizations may have relatively (a) more efficiency/flexibility, but less accountability; (b) narrower focus, but less experience; (c) more ability to advocate, but more obligations; (d) more independence from tobacco industry influence, but less funding; and, (e) more public trust, but less visibility. The present case study of the Partnership for a Healthy Mississippi focuses on six interconnected areas: education (school and community), raising awareness, advocacy, service, enforcement, and research. In 1999 and 2000, tobacco use declined in Mississippi, even compared to neighboring states. This unique partnership's multifaceted approach to social change probably facilitated this decline.
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.
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.
Karen A. Maguire
Full Text Available The objective of this project is to evaluate the current financial and compliance status of an animal welfare nonprofit organization (NPO by: analysis of trends over time using information reported on tax filings (Form 990; vertical and horizontal analyses of financial statements; analysis of trends over time using information from financial statements; reconciliation of financial statements to Form 990; ratio analysis of Form 990 Information; and comparison of reported information to local analogs and national standards. This project is conducted in collaboration with The Chapin Foundation. This research serves as a research service learning project with the participation of Master of Accountancy graduate students at Coastal Carolina University. Once the results are presented, recommendations are given for improving operational efficiency and achieving best practices. These recommendations are presented in the form of both short-term items to be addressed immediately—defined in this study as within 60 days—and long-term items to be undertaken in the future. Resources for applicable standards and requirements are also provided.
Full Text Available Nonprofit social service organizations in America originally relied on private donations and charitable events to sustain their operations. As the number of nonprofit organizations has proliferated over the last few decades, so has nonprofit dependency on governmental and other sources of revenue. A case study design was used to examine factors that have impacted the survival of the original Indiana Youth Service Bureaus. This study highlights salient factors that influence survival and explores the characteristics and circumstances of selected organizations that enhance their sustainability. The findings suggest that social work administrators need to foster long-term relationships with local funders as a means of enhancing organizational survival.
Full Text Available The purpose of this paper is to analyze the sustainability report for the communication of Corporate Social Responsibility (CSR in a nonprofit organization. To this aim, an Italian case study is analyzed: the Fondazione Renato Piatti Onlus, a nonprofit organization of Social Utility. In the first part, we analyze the CSR for nonprofit organizations and the sustainability report (also called ‘social balance’. In the second part, we present evidence from the case study. The research is exploratory in nature when considering the connection of corporate social responsibility efforts to the nonprofit sector, a qualitative methodology was chosen over quantitative methods. Specifically, the case study was used to show what strategy a nonprofit organization can develop. Nowadays CSR strategies received a growing attention from both businesses and nonprofit organizations but also from the EU which forced large public-interest entities to present a social balance. For nonprofit organizations, applying social responsibility is not a voluntary issue. Nonprofit organizations have an ethical obligation to their stakeholder and to the public to conduct their activities with accountability and transparency. Scholars have increasingly been studying the impact of corporate social responsibility as a business strategy in for-profit companies. However, there is still lack of researches on how nonprofit organizations implement CSR into the strategy. As a consequence of the above remarks, a large part of nonprofit organizations fails to correctly implement a successful long term CSR strategy. The Fondazione Renato Piatti Onlus belongs to that group that has been able to incorporate social responsibility within the organization, then expanding its content into a social report drawn up in accordance with the guidelines of the Italian Agency for the Third Sector.
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.
van Wissen, N.; Wonneberger, A.
Although Facebook provides organizations with the opportunity to easily engage with stakeholders online, very little is known about the effectiveness of organizational communication strategies. This study examines how nonprofit organizations (NPOs) use Facebook to engage with stakeholders through
Full Text Available Research on embedding direct charitable contributions into purchase transactions through increasing product price has revealed mutual benefits for charitable organisations and for-profit companies. This process is referred to as the embedded premium (EP. The potential for this type of mutually beneficial cause marketing has been shown to apply to a wide range of products. The fastest growing product classification in the United States, organic products generally cost more than their non-organic alternatives. The basis of this research is to examine if organic products enhance the utility of EP offerings. Eight different organic and non-organic food products are presented in a 64-block, single choice set design to a national sample of consumers with choice options between current market price and current market price plus 5% price premium with entire premium going directly to charity. The results of the research indicate that organic products with EP were, on an average, chosen almost five percentage points less frequently than similar EP choices involving non-organic products.
Kisow, Matthew R.
The Sarbanes-Oxley Act, an attempt to reform publicly traded companies that suffered from a series of scandalous failures in the late 1990's, did not apply to nonprofit organizations. Several high-profile scandals which occurred in the nonprofit sector between 1996 and 2002 led lawmakers to make several unsuccessful attempts at mandating that the…
Juaneda-Ayensa, Emma; Clavel San Emeterio, Mónica; González-Menorca, Carlos
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.
Full Text Available The rise of party-based Islamic charities has had a profound impact on the nature of philanthropic activities in contemporary Indonesia, and stimulated a new debate over the issue of the politics of benevolent acts. Over the past few years, in line with the increase of the influence of the Islamic factor in Indonesian politics, there have been a number of political parties which actively engaged with social welfare activities through the newly-established Islamic charitable organizations. The close ties between charitable organizations and political parties may lead to the new patterns of Muslim social and political activism, and to the new forms of political clientelism. This article analyzes the vibrant effort of political parties in sponsoring the inception and operation of Islamic charitable organizations in the post New Order era, and investigates how political clientelism has been established through charity practices. This paper compares the roles of charitable organizations set up by the nationalist and Islamist parties in formulating strategies to promote their political interest. Based on three political parties studied in this article, which are the Prosperous Justice Party (PKS, Golkar Party, and the Indonesian Democratic Party of Struggle (PDI-P, this paper argues that the practice of charity has become a popular way used by politicians to patronize their constituents, but at the same time, this practice has weakened the Muslim perspective of development and social change.[Munculnya lembaga-lembaga amal yang dikelola oleh partai politik berpengaruh luas terhadap aktifitas filantropi di Indonesia dan memicu perdebatan seputar politik-kedermawanan. Dalam beberapa tahun terakhir, selaras dengan semakin meningkatnya pengaruh Islam dalam lanskap politik Indonesia, partai-partai politik juga berlomba-lomba untuk terlibat aktif dalam aktifitas filantropi dengan mendirikan lembaga amal. Ikatan kuat antara partai politik dan lembaga amal
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 ...
Walandouw, Stanley Kho; Mangkona, Sri Wardana Saleh
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...
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.
Wo, James C
Although some urban sociology perspectives suggest how certain sociodeomgraphic characteristics influence nonprofit development, there is a dearth of empirical research to assess neighborhood differences in nonprofit organizations. The goal of the current study is to build upon the extant literature by examining how both concentrated disadvantage and violent crime impact nonprofit density across neighborhoods. Using data from Los Angeles census tracts from 2010 to 2012, I test for linear and nonlinear influences that these two neighborhood factors might exert on nonprofit density. Poisson regression models show that concentrated disadvantage has a nonlinear (U-shaped) effect on all forms of nonprofit density, whereas violent crime has a linear and deleterious effect on all forms of nonprofit density. These results provide important new insights for urban sociology and policy; most importantly, the extent to which neighborhoods with ongoing social problems can later respond to such problems via access to nonprofit organizations. Copyright © 2018 Elsevier Inc. All rights reserved.
Ostrow, Laysha; Hayes, Stephania L
Mental health peer-run organizations are nonprofits providing venues for support and advocacy among people diagnosed as having mental disorders. It has been proposed that consumer involvement is essential to their operations. This study reported organizational characteristics of peer-run organizations nationwide and how these organizations differ by degree of consumer control. Data were from the 2012 National Survey of Peer-Run Organizations. The analyses described the characteristics of the organizations (N=380) on five domains of nonprofit research, comparing results for organizations grouped by degree of involvement by consumers in the board of directors. Peer-run organizations provided a range of supports and educational and advocacy activities and varied in their capacity and resources. Some variation was explained by the degree of consumer control. These organizations seemed to be operating consistently with evidence on peer-run models. The reach of peer-run organizations, and the need for in-depth research, continues to grow.
...; 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...
...; 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...
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…
Craft, Jana L.
Using an exploratory case study approach, this research examined the consistency between espoused and enacted values within a large nonprofit organization known as an ethical leader in the human services industry. This research explored ethical business culture, ethical decision making, deontological and utilitarian moral paradigms and learning…
... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false OMB Circular A-122, cost principles for nonprofit organizations; USAID implementation. 731.770 Section 731.770 Federal Acquisition Regulations System AGENCY FOR INTERNATIONAL DEVELOPMENT GENERAL CONTRACTING REQUIREMENTS CONTRACT COST...
Merrell, J Craig; Tien, Nguyen Viet; Son, Nguyen Tai; An, Luu Ngoc; Sellers, Daniel; Russell, Robert; Manktelow, Ralph; Wei, Fu-Chan; Orgill, Dennis P
Microsurgical procedures, although equipment- and labor-intensive, allow efficient treatment of selected soft-tissue, bone, and peripheral nerve defects. The precise surgical skills required and the high equipment and institutional costs have been deterrents to initiating programs in developing countries. The authors report their 15-year international effort in facilitating the development of microsurgical techniques in Vietnam. The authors reviewed their educational, logistical, and operative experience from 11 Operation Smile International missions to Vietnam and the microsurgical procedures performed independently by Vietnamese surgeons at the Central Military Hospital 108 in Hanoi. Over 15 years, Operation Smile International missions to Vietnam performed 108 free tissue transfer operations with 15 peripheral nerve transfer procedures and 143 nonmicrosurgical reconstructive operations. Visiting surgeons with specialized expertise taught facial reanimation, flap prefabrication, and perforator flaps. During this same period, Vietnamese surgeons became facile with microsurgical techniques and independently performed a wide array of these procedures in the institutions visited. Vietnamese surgeons have organized microsurgery divisions within some hospital departments and now teach microsurgical techniques. Repeated missions allowed for patient follow-up, staged procedures, educational exchange, and quality control. Several Vietnamese surgeons have traveled abroad to obtain additional training and have set up training programs in other areas of Vietnam. Charitable organizations can help surgeons in developing countries master complex microsurgical techniques through short-term medical missions, donation of equipment and supplies, and the encouragement of institutional support. A continuing education program, including local conferences, microsurgical laboratory training facilities, and study abroad, can aid this introduction.
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 ...
Xhiliola Agaraj(Shehu); Merita Murati; Valbona Gjini
The traditional public relations manager is usually responsible for maintaining and enhancing the reputation of the organization among key publics. While the principal focus of this effort is on support publics, it is quite clearly recognized that an organization's image has important effects on its own employees, its donors and volunteers, and its clients. The aim of paper is to define application`s aspects of public relations media and tools by nonprofit organizations in Albanian reality. A...
Michalski, Grzegorz; Mercik, Aleksander
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) ...
Holcomb, K E; Stull, C L; Kass, P H
Closure of US equine slaughter facilities in 2007 along with the concomitant economic recession have contributed to a sharp increase in the number of unwanted horses throughout the United States, with estimates totaling 100,000 horses per year. The objective of the study was to obtain comprehensive data regarding nonprofit organizations caring for unwanted horses, along with the characteristics and outcome of horses relinquished to these organizations. Nonprofit organizations that accept relinquished equines were contacted to participate in a 90-question survey. Responding organizations (144 of 326 eligible) in 37 states provided information on 280 cases representative of the 7,990 horses relinquished between 2007 and 2009. Data collected characterized these organizations as being in existence for 6 yr, financially supported through donations and personal funds, dedicated to the care of only 10 to 20 horses on a property of just over 30 acres, and reliant on volunteers for help. Funding was the greatest challenge to continued operation of nonprofit equine organizations, with maintenance costs for the care of a relinquished horse averaging $3,648 per year. Financial hardship, physical inability, or lack of time to care for the horses by owners were the most common reasons for relinquishment, followed by seizure through law enforcement agencies for alleged neglect or abuse. Relinquished horses consisted of mostly light horse breeds (79.3%), with Thoroughbreds and Quarter Horses as the most represented breeds. The age of relinquished horses ranged from 3 d to 42 yr old (12.4 ± 0.5 yr). About one-half of the horses entered in the survey were considered unhealthy due to illness, injury, lameness, or poor body condition. For every 4 horses relinquished to a nonprofit organization, only 3 horses were adopted or sold between 2006 and 2009, and many organizations had refused to accept additional horses for lack of resources. The estimated maximum capacity for the 326
Sousa, Fernando; Castelão, Paula; Monteiro, Ileana Pardal; Pellissier, René
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...
Fritz, Tizian M.; von Schnurbein, Georg
Nonprofit organizations (NPOs) as mission-driven organizations could profit from investing in stocks diametrically opposed to their mission, as they serve as a perfect hedge. Earning more income from oil or tobacco companies when there is a greater need for ecological interventions or cancer research might help effectively fighting the cause. We show the flaw in this logic as in its optimal state, this strategy is at most a financial zero-sum game. However, as NPOs strive at creating net valu...
Schlesinger, M; Gray, B; Bradley, E
As American medicine has been transformed by the growth of managed care, so too have questions about the appropriate role of nonprofit ownership in the health care system. The standards for community benefit that are increasingly applied to nonprofit hospitals are, at best, only partially relevant to expectations for nonprofit managed care plans. Can we expect nonprofit ownership to substantially affect the behavior of an increasingly competitive managed care industry dealing with insured populations? Drawing from historical interpretations of tax exemption in health care and from the theoretical literature on the implications of ownership for organizational behavior, we identify five forms of community benefit that might be associated with nonprofit forms of managed care. Using data from a national survey of firms providing third-party utilization review services in 1993, we test for ownership-related differences in these five dimensions. Nonprofit utilization review firms generally provide more public goods, such as information dissemination, and are more "community oriented" than proprietary firms, but they are not distinguishable from their for-profit counterparts in addressing the implications of medical quality or the cost of the review process. However, a subgroup of nonprofit review organizations with medical origins are more likely to address quality issues than are either for-profit firms or other nonprofit agencies. Evidence on responses to information asymmetries is mixed but suggests that some ownership related differences exist. The term "charitable" is thus capable of a definition far broader than merely the relief of the poor. While it is true that in the past Congress and the federal courts have conditioned the hospital's charitable status on the level of free or below cost care that it provided for indigents, there is no authority for the conclusion that the determination of "charitable" status was always so limited. Such an inflexible
... --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
Mikkelsen, Elisabeth Naima
This ethnographic study illustrates how staff and management’s sensemaking in conflict in a clerical unit in a Scandinavian nonprofit organization is shaped by institutionalized meanings. Staff and management draw on three institutionalized frameworks when making sense of conflict: The defective...... nonconfrontation as a main strategy in processes of conflict management. Despite the organization’s strong commitment to egalitarianism, the clerical workers view status inequality as the origin of many conflicts and they thereby draw from the same institutionalized meanings of political economy of distributional...... conflicts that the organization was founded to change. Implications for theory and practice are discussed....
Reeves, Terrie C; Ford, Eric W
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.
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.
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.
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...
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.
... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax. 31.3121(b)(8)-2 Section 31.3121(b)(8)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND...
... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND... Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3306(c)(8)-1 Services in employ of religious, charitable, educational, or certain other organizations exempt from income tax. (a) Services...
Full Text Available The article describes the work of charitable organizations in the provision of financial and material assistance to Ukrainian military internees in Poland. Analyzed is the activity of the Ukrainian institutions in attracting international charity. The attention is focused on the activities of the Ukrainian Red Cross.
As the nonprofit sector continues to grow in size and importance in American society, successful organizations proactively initiate strategic planning so they can be more responsive to changing circumstances, underlying trends, and shifting demands. At times, however, organizations develop elaborate plans that are never implemented. Unfortunately,…
Moriano León, Juan Antonio; Topa Cantisano, Gabriela; Lévy Mangin, Jean-Pierre
This study follows the social identity model of leadership proposed by van Knippenberg and Hogg (2003), in order to examine empirically the mediator effect of leadership prototypicality between social identity, extra effort, and perceived effectiveness of group members. The sample consisted of 109 participants who worked in 22 different work-teams of non-profit organizations (NPO) from Nicaragua and El Salvador. The data analysis was performed through structural equation modeling (SEM). The results show that NPO membership is related to a high level of social identity. In addition, the results confirmed that leadership prototypicality has a significant and positive mediator effect in the relationship between the group identification and the group members' extra effort and the perceived effectiveness of leadership.
Full Text Available This study treats the members in nonprofit organizations (NPOs as subjects, and explores the origination, planning, control, and completion of project management in NPOs, as well as the general performance of organizational efficacy, such as environmental satisfaction, organizational atmosphere, operational performance, job engagement, and work quality. It also probes into the relationship and effect. By various research methods, such as literature review and questionnaire survey, this study attempts to determine if project management in NPOs can significantly enhance organizational efficacy. This study finds that different NPOs have significant differences in the general performance of project management and organizational efficacy. When the performance of project management in NPOs is more significant, organizational efficacy is higher. Project management in NPOs has a significant path relationship to organizational efficacy; therefore, reinforcement of vocational training in the project management of NPOs could improve performance, which would have significant effect on enhancing organizational efficacy.
Takeda, Hiroshi; Matsumura, Yasushi; Nakagawa, Katsuhiko; Teratani, Tadamasa; Qiyan, Zhang; Kusuoka, Hideo; Matsuoka, Masami
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.
SKELCHER, CHRIS; SMITH, STEVEN RATHGEB
We propose a novel approach to theorizing hybridity in public and nonprofit organizations. The concept of hybridity is widely used to describe organizational responses to changes in governance, but the literature seldom explains how hybrids arise or what forms they take. Transaction cost and organizational design literatures offer some solutions, but lack a theory of agency. We use the institutional logics approach to theorize hybrids as entities that face a plurality of normative frames. Logics provide symbolic and material elements that structure organizational legitimacy and actor identities. Contradictions between institutional logics offer space for them to be elaborated and creatively reconstructed by situated agents. We propose five types of organizational hybridity – segmented, segregated, assimilated, blended, and blocked. Each type is theoretically derived from empirically observed variations in organizational responses to institutional plurality. We develop propositions to show how our approach to hybridity adds value to academic and policy-maker audiences. PMID:26640298
Skelcher, Chris; Smith, Steven Rathgeb
We propose a novel approach to theorizing hybridity in public and nonprofit organizations. The concept of hybridity is widely used to describe organizational responses to changes in governance, but the literature seldom explains how hybrids arise or what forms they take. Transaction cost and organizational design literatures offer some solutions, but lack a theory of agency. We use the institutional logics approach to theorize hybrids as entities that face a plurality of normative frames. Logics provide symbolic and material elements that structure organizational legitimacy and actor identities. Contradictions between institutional logics offer space for them to be elaborated and creatively reconstructed by situated agents. We propose five types of organizational hybridity - segmented, segregated, assimilated, blended, and blocked. Each type is theoretically derived from empirically observed variations in organizational responses to institutional plurality. We develop propositions to show how our approach to hybridity adds value to academic and policy-maker audiences.
Raul M. S. Laureano
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.
Boezeman, Edwin J; Ellemers, Naomi
In 3 experiments the authors examined how specific characteristics of charitable volunteer organizations contribute to the recruitment of new volunteers. In line with predictions, Study 1 revealed that providing non-volunteers with information about organizational support induced anticipated feelings of respect, which subsequently enhanced their attraction to the volunteer organization. However, information about the current success of the volunteer organization did not affect anticipated pride (as among those who seek paid employment) and in fact caused potential volunteers to perceive the organization as being in less need for additional volunteers. Study 2 further showed that information about support from the volunteer organization is a more relevant source of anticipated respect and organizational attraction than support from co-volunteers. Study 3 finally showed that information about task and emotional support for volunteers contributes to anticipated respect and organizational attractiveness and that this increases the actual willingness of non-volunteers to participate in the volunteer organization. Interventions aimed at attracting volunteers and avenues for further research are discussed.
The study examines the role of social media in non-profit organizations using the case study from the United Nations Development Programme (UNDP) in Thailand Country office. As Social media become a significant channel to raise the visibility and promote the work of the organization. The focus of this research examines what drives organizations adopting social media through a model built round four key factors, 1.) The importance of social media, 2.) The impact to image of the organization, 3...
Mostaq M. Hussain
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.
Mullins, David; Milligan, Vivienne; Nieboer, N.E.T.
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
... TYPES CONTRACTING BY NEGOTIATION Contract Pricing 915.404-4-70-5 Special considerations—contracts with... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Special considerations-contracts with nonprofit organizations (other than educational institutions). 915.404-4-70-5 Section 915.404...
..., 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...
Holcomb, Kathryn E; Stull, Carolyn L; Kass, Philip H
Nonprofit equine rescue organizations in the United States provide care for relinquished horses and may offer adoption programs. With an estimated 100,000 "unwanted" horses per year and few municipal shelters providing wholesale euthanasia, there is a need to minimize the number of unwanted horses and maximize their successful transition to new caregivers. This study's objectives were to characterize the relinquishing and adoptive owners interacting with nonprofit rescue organizations. Nonprofit organizations (n = 144) in 37 states provided information by survey on 280 horses relinquished between 2006 and 2009, from which 73 were adopted. Results show the majority of relinquishing owners were women, whereas adoptive owners were primarily families or couples. Most relinquishing owners had previous equine experience and had owned the horse for 1 to 5 years; about half owned 1 other horse. Three quarters of the adoptive owners possessed additional horses housed on their property. The primary use for rehomed horses was for riding or driving. These findings will serve to help develop effective education programs for responsible horse ownership and optimize acceptance criteria and successful adoption strategies of horses by nonprofit organizations.
Almeida, Álvaro S
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.
... 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...
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.
Sebastian Ion Ceptureanu
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.
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Charitable contributions and donations. 701.25... ORGANIZATION AND OPERATION OF FEDERAL CREDIT UNIONS § 701.25 Charitable contributions and donations. (a) A... directors must approve charitable contributions and/or donations, and the approval must be based on a...
Marco Antonio Figueiredo Milani Filho
Full Text Available Benford's Law (BL is a logarithmic distribution which is useful to detect abnormal patterns of digits in number sets. It is often used as a primary data auditing method for detecting traces of errors, illegal practices or undesired occurrences, such as fraud and earning management. In this descriptive study, I analyzed the financial information (revenue and expenditure of the registered charitable hospitals located in Ontario and Quebec, which have the majority (71.4% of these organizations within Canada. The aim of this study was to verify the reliability of the financial data of the respective hospitals, using the probability distribution predicted by Benford’s Law as a proxy of reliability. The sample was composed by 1,334 observations related to 339 entities operating in the tax year 2009 and 328 entities in 2010, gathered from the Canada Revenue Agency’s database. To analyze the discrepancies between the actual and expected frequencies of the significant-digit, two statistics were calculated: Z-test and Pearson’s chi-square test. The results show that, with a confidence level of 95%, the data set of the organizations located in Ontario and Quebec have similar distribution to the BL, suggesting that, in a preliminary analysis, their financial data are free from bias.
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.
Laureano, R. M. S.; Fernandes, A. L.; Hassamo, S.; Alturas, B.
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...
Frisella, Margaret M
Surgical Outreach for the Americas is a 501(c)3 nonprofit organization providing surgical care to those in need in developing countries of the Western Hemisphere. Every year since its inception in 2008, teams of surgeons, nurses, and allied health professionals have traveled to areas of need and performed primarily hernia repair surgeries for those without access to affordable health care. Surgical Outreach for the Americas (SOfA) began as a general concept based on World Health Organization statistics claiming that 11% of the global burden of disease can be resolved via surgery. Armed with this information, a group of compassionate and selfless health care professionals planned the first trip, to the Dominican Republic, in January 2009. Building on what was first just an ambition to help others, we now also train surgeons, surgery residents, and nurses in the countries we serve. To date, SOfA has successfully treated 734 patients, with 899 total surgical procedures performed (693 of these under general anesthesia). These procedures include inguinal hernia, umbilical hernia, testicular masses, orchiectomies, and various general surgical procedures. Through the efforts of a great many talented individuals and robust fundraising efforts, the SOfA message continues to gain momentum. SOfA not only considers the health and well-being of the disadvantaged through capacity-building efforts but strives to educate and improve the skills of health care professionals in the countries we visit. Our goal is to increase the number of missions each year and begin a 2-fold educational program that (a) provides surgical resident education through participation in mission work and (b) provides local surgeon education in the areas served. Copyright © 2016. Published by Elsevier Inc.
This paper describes and analyzes the large variation in the proportion of non-profit providers across different welfare areas in Denmark with specific focus on two selected areas: Primary schools and care homes for elderly. With inspiration from niche theory, the aim is to get a deeper insight...... in the characteristics of the institutional framework in the two areas. The main argument of the paper is that non-profit welfare providers cannot be lumped together. It is necessary to take a closer look at both the differences and similarities across areas, but also across non-profit providers and their public...... counterparts within the same niche. In the preliminary results a number of explanatory factors are identified and analyzed: Regulative rules, funding issues, norms and expectations and the degree of competition. The analysis show that an indepth analysis of the two selected welfare areas can provide useful...
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.
Barclay, John W.
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...
Broom, Lowell S.; Thornton, Jeremy P.; Carson, Charles M.
Social Entrepreneurship (SE) programs have been expanding over the past decade. The emergence of this new discipline can be attributed to two overlapping factors. Students (particularly business students) have expressed an increased desire to blend values, ethics and social causes into their own vocations. At the same time, the nonprofit and…
Dale C MacKrell
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.
Pop Nicolae Al.
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.
Cristiano Rocha Heckert
Full Text Available Este artigo examina a qualidade de serviços nas organizações do terceiro setor. Por meio de revisão da literatura e de um estudo de caso, discutem-se as diferenças na aplicação do conceito de qualidade de serviços (expectativas X percepção dos clientes no terceiro setor em comparação com as empresas de mercado. Conclui-se que as organizações do terceiro setor não apresentam um único tipo de cliente, mas diversos stakeholders que assumem esse papel. Cada um desses atores possui diferentes expectativas com relação à instituição e apresenta diferentes critérios de avaliação da qualidade de seus serviços. Destaca-se, ainda, que, em função de valores como "justiça" e "solidariedade", fundamentais neste tipo de organização, o processo de prestação de serviços assume especial relevância no terceiro setor, sendo muitas vezes tão ou mais importante que os resultados obtidos.This article analyses service quality in nonprofit organizations. Based on a literature review and a case study, it discusses the differences in applying the service quality concept (customer expectations X perception in the nonprofit sector, in comparison to for-profit companies. It concludes that nonprofits don't present a single type of customer, but several stakeholders playing that role. Each of those actors has different expectations towards the organization and presents different criteria when evaluating service quality. It should also be pointed that, due to values such as "justice" and "solidarity", essential in that type of organization, the service deliver process assumes special importance in nonprofits and, sometimes, become as or even more important than the results obtained.
...: Example 1. (i) O is an educational organization the purpose of which is to study history and immigration... toward publishing a history of that family that will document the pedigrees of family members. A major... combat community deterioration and juvenile delinquency. The fact that an organization which is organized...
Oleynik Olga Stepanovna
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.
Razis, V; Razis, N
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.
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.
Aitimov, Bolat Zh.; Dussipov, Erkin Sh.; Altynbekkyzy, Alua; Ashimova, Dinara I.; Nurbek, Dana T.; Urazymbetov, Talgat E.
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…
Schul, P L; Remington, S J; Planchon, J M
A study was conducted examining the competitive reaction of incumbent firms to the market entry of new form competition in the health care services industry. Specifically, the study addressed the relative impact of both objective and perceptual characteristics of the threat potential posed by the entrance of alternative care facilities (ACF's) into markets previously dominated by nonprofit hospital organizations. The results showed that incumbent hospitals tend to rely most extensively on limited, low-risk market differentiation when responding to the threat posed by ACF entrants. Objective characteristics reflective of the structural complexity of the threat were found to be less important in influencing incumbent reaction than were administrators' perceptions of new entrant threat.
Foust, Karen M.; Kleen, Betty A.; Shell, L. Wayne
Not-for-profit organizations employ 11% of all U.S. workers; these organizations are often the recipients of hand-me-down hardware and software. This study investigates accounting students expectations of the information technology available to and used by not-for-profit organizations. In this descriptive study, based on two different surveys,…
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.
Bekkers, R.H.F.P.; Gugerty, M.K.; Prakash, A.
How can fundraising organizations signal trustworthiness to prospective donors? One way to do this is by conforming to standards of excellence and allowing a trusted, independent agency to monitor the organization with regard to these standards. The Central Bureau of Fundraising (CBF) in the
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.
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.
Young, D W
By definition profit refers to the difference between revenue and expenses. In for-profit organizations profit or surplus gives a return to the owners of the company and serves as a source of financing for capital acquisitions and working capital. Nonprofit organizations, which are not allowed a surplus, don't suffer on the first count because they have no owners. But they do suffer on the second count because, if expected to grow, they need to finance asset replacement and growth. In these days when funds for long-term debt are becoming scarcer, this author asserts, the need for regulators to allow 'nonprofits' to keep a surplus is increasing. In this article, he argues for a surplus and then discusses how managers and regulators can determine how much a nonprofit organization should be allowed. He presents a combination of a modified version of the return-on-asset pricing model used in for-profit organizations and a model for assessing working capital needs associated with growth.
... because of discomfort about waiving the application of a criminal statute. OGE fielded numerous inquiries... organization; agencies will remain free to impose similar limits as they deem appropriate in the future.\\5\\ See... speech, by declining to permit employee participation, would have to outweigh employees' strong interest...
Kleersnijder, Bert; Berghout, Egon; Castelnovo, W; Ferrari, E
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
In earlier work on the hermeneutics of charity, the author explored the relevance of Augustine's insistence on charity in reading Scripture for interpreters of non-biblical texts. This article shows how one might bring such charitable reading into the classroom and reframe the teacher's task in its light. The article discusses some implications…
Full Text Available Purpose - Research about the modern mutually beneficial nonprofit organizations (MBNPOs has great value because of the increasingly important role that the MBNPO plays in society. The establishment and management of MBNPOs are critical for its development. Design/methodology/approach - Integrated marketing communications (IMC theory is applied to the research on establishment and management innovation. The establishment of MBNPOs needs four sequential steps: identifying the target group, providing services to meet the demand of stakeholders, designing appropriate communication tactics and deploying proper organizational structure to accomplish efficient communication. Findings - Three types of approach enable traditional enterprises to transform into MBNPOs: product innovation, operational innovation and synergetic development. The application of IMC theory accomplishes management innovation of MBNPOs in three aspects: leading market-orientation specific to stakeholder-orientation, making management innovation systematic in MBNPOs and clarifying targets of management innovation in MBNPOs. Originality/value - This is one of the first examinations of establishment path and management innovation of MBNPO based on IMC theory.
Full Text Available The link between serotonin (5-HT and one of the most important elements of prosocial behavior, charity, has remained largely uninvestigated. In the present study, we tested whether charitable donating can be promoted by administering the food supplement L-Tryptophan (TRP, the biochemical precursor of 5-HT. Participants were compared with respect to the amount of money they donated when given the opportunity to make a charitable donation. As expected, compared to a neutral placebo, TRP appears to increase the participants’ willingness to donate money to a charity. This result supports the idea that the food we eat may act as a cognitive enhancer modulating the way we think and perceive the world and others.
Coyne, Joseph S; Ogle, Natalie M; McPherson, Sterling; Murphy, Sean; Smith, Gary J; Davidson, Gregg Agustín
Nonprofit hospitals are expected to serve their communities as charitable organizations in exchange for the tax exemption benefits they receive. With the passage into law of the Affordable Care Act, additional guidelines were generated in 2010 to ensure nonprofit hospitals are compliant. Nonetheless, the debate continues on whether nonprofit hospitals provide adequate charity care to their patient population. In this study, charity care provided by 29 Washington State nonprofit urban hospitals was examined for 2011 using financial data from the Washington State Department of Health. Charity care levels were compared to both income tax savings and gross revenues to generate two financial ratios that were analyzed according to hospital bed size and nonprofit ownership type. For the first ratio, 97% of the hospitals (28 of 29) were providing charity care in greater amounts than the tax savings they accrued. The average ratio value using total charity care and total income tax savings of all the hospitals in the study was 6.10, and the median value was 3.46. The nonparametric Kruskal-Wallis test results by bed size and nonprofit ownership type indicate that ownership type has a significant effect on charity care to gross revenue ratios (p = .020). Our analysis indicates that church-owned hospitals had higher ratios of charity care to gross revenues than did the other two ownership types--government and voluntary--in this sample. Policy implications are offered and further studies are recommended to analyze appropriate levels of charity care in nonprofit hospitals given new requirements for maintaining a hospital's tax-exempt status.
Richard G. Frank; David S. Salkever
This paper extends previous research on Individuals' supply of charitable donations to the behavior of nonprofit firms. Specifically, we study provision of charity care by private, nonprofit hospitals. We demonstrate that In the absence of large positive income effects on charity care supply, convex preferences for the nonprofit hospital imply crowding out by other private or government hospitals. Extending our model to include patient heterogeneity and impure altruism (rivalry) provides a po...
... NATIONAL CREDIT UNION ADMINISTRATION 12 CFR Parts 703 and 721 RIN 3133-AE17 Charitable Donation... authorized to fund a charitable donation account (CDA), a hybrid charitable and investment vehicle described... making charitable contributions and donations is among an FCU's incidental powers.\\2\\ \\1\\ 12 U.S.C. 1757...
Chabotar, Kent John
To evaluate their financial health, a growing number of colleges, universities, and other nonprofit organizations are using financial ratio analysis, a technique used in business. The strengths and weaknesses of ratio analysis are assessed and suggestions are made on how nonprofits can use it most effectively. (Author/MLW)
Damman, M.; Heyse, L.; Mills, M.
Although one can assume the work values within nonprofit organizations promote gender equality in promotion decisions, there is preliminary evidence that in the nonprofit sector women are underrepresented in higher management positions. Whereas the mechanisms resulting in underrepresentation of
Should mergers among nonprofit organizations be regulated differently than mergers among for-profit firms? The relevant empirical literature is highly controversial, the theoretical literature is scarce. We analyze the question by modeling duopoly competition with quality-differentiated goods. We
Should mergers among nonprofit organizations be regulated differently than mergers among for-profit firms? The relevant empirical literature is highly controversial, the theoretical literature is scarce. I analyze the question by modeling duopoly competition with quality-differentiated goods. I
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.
Ivan Luiz Ecco
Full Text Available The aim of this paper is to analyze, based on the agency theory, the existence of agency conflicts in management by results in a professional education nonprofit organization. For the program, the case study method was used in a nonprofit professional education organization, located in the state of Santa Catarina. The study examined the contract between the Headquarters of the Organization (which represents in this study, according to theory of agency, the principal and its School Units (representing, the agents to accomplish goals. The results show that the asymmetry of information and organizational culture are factors that contribute to the problem of agency and the determination of an optimal contract should take into consideration such situations. The main conclusion is that agency problems are also present in nonprofit organizations, even when an instrument for the management by results is implemented.O objetivo deste artigo é analisar, à luz da teoria da agência, a existência de conflitos de agência, em uma gestão por resultados, de uma organização educacional sem fins lucrativos. Para sua realização utilizou-se o método de estudo de caso em uma organização de educação profissional sem fins lucrativos, situada no Estado de Santa Catarina. O estudo analisou o contrato celebrado entre a Sede da Organização (que representa neste estudo, segundo a teoria da agência, o principal e suas Unidades Escolares (consideradas os agentes para o cumprimento de metas. Os resultados demonstram que a assimetria de informação e a cultura organizacional são fatores quecontribuem para que o problema de agência ocorra e a determinação de um contrato ótimo deveria levar em consideração tais situações. A principal conclusão é de que os problemas de agência também estão presentes nas organizações sem fins lucrativos, mesmo quando se implanta um instrumento para realizar a gestão por resultados.
Bekkers, René; Wiepking, Pamala
The authors present an overview of the academic literature on charitable giving based on a literature review of more than 500 articles. They structure their review around the central question of why people donate money to charitable organizations. We identify eight mechanisms as the most important
Andreasen, A R
Here's a familiar story. A nonprofit organization joins forces with a corporation in a caused-related marketing campaign. It seems like a win-win deal, but the nonprofit--and the media--find out several weeks into the campaign that the corporation's business practices are antithetical to the nonprofit's mission. The nonprofit's credibility is severely damaged. Is the moral of the story that nonprofits should steer clear of alliances with for-profit organizations? Not at all, Alan Andreasen says. Nonprofit managers can help their organizations avoid many of the risks and reap the rewards of cause-related marketing alliances by thinking of themselves not as charities but as partners in the marketing effort. More than ever, nonprofits need what many companies can offer: crucial new sources of revenue. But nonprofits offer corporate partners a great deal in return: the opportunity to enhance their image--and increase the bottom line--by supporting a worthy cause. Consider the fruitful partnership between American Express and Share Our Strength, a hunger-relief organization. Through the Charge Against Hunger program, now in its fourth year, American Express has helped contribute more than +16 million to SOS. In return, American Express has seen an increase in transactions with the card and in the number of merchants carrying the card. How can nonprofit managers build a successful partnership? They can assess their organization to see how it can add value to a corporate partner. They can identify those companies that stand to gain the most from a cause-related marketing alliance. And they can take an active role in shaping the partnership and monitoring its progress.
Surveys the federal tax implications of "immediate" charitable gift annuities (annuity payments beginning within one year of transfer) and "deferred payment" charitable gift annuities (beginning at a specified date), both of which enable individuals to make a charitable gift, retain a form of life income, and achieve federal…
Chevreul, Karine; McDaid, David; Farmer, Carrie M; Prigent, Amélie; Park, A-La; Leboyer, Marion; Kupfer, David J; Durand-Zaleski, Isabelle
To document the investments made in research on mental disorders by both government and nonprofit nongovernmental organizations in France, the United Kingdom, and the United States. An exhaustive survey was conducted of primary sources of public and nonprofit organization funding for mental health research for the year 2007 in France and the United Kingdom and for fiscal year 2007-2008 in the United States, augmented with an examination of relevant Web sites and publications. In France, all universities and research institutions were identified using the Public Finance Act. In the United Kingdom, we scrutinized Web sites and hand searched annual reports and grant lists for the public sector and nonprofit charitable medical research awarding bodies. In the United States, we included the following sources: the National Institutes of Health, other administrative entities within the Department of Health and Human Services (eg, Centers for Disease Control and Prevention), the Department of Education, the Department of Veterans Affairs, the Department of Defense, and the National Science Foundation and, for nonprofit funding, The Foundation Center. We included research on all mental disorders and substance-related disorders using the same keywords. We excluded research on mental retardation and dementia and on the promotion of mental well-being. We used the same algorithm in each country to obtain data for only mental health funding in situations in which funding had a broader scope. France spent $27.6 million (2%) of its health research budget on mental disorders, the United Kingdom spent $172.6 million (7%), and the United States spent $5.2 billion (16%). Nongovernmental funding ranged from 1% of total funding for mental health research in France and the United States to 14% in the United Kingdom. Funding for research on mental disorders accounts for low proportions of research budgets compared with funding levels for research on other major health problems, whereas
Holmberg, K.; Hellsten, I.; Schmidt, C.M.
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
van den Bosch, Annette; de Jong, Menno; Elving, Wim
Corporate Visual Identity (CVI) is a crucial part of the identity of any organization. Most research on managing corporate identity deals with the strategic development of corporate identity and the design and effects of specific elements of the CVI. This study focuses on an aspect of CVI management
Private organizations and public sector regarding child welfare services have been two main actors in improving the quality of children ’s lives. In this paper, the author examines two cases of children social service and the background of social policies regarding child welfare. Combined with a theory that explains the importance of childcare services, the author also goes in-depth to suggest the compatible and sound model of child welfare after assessing the current limitation.
Bogart, Laura M; Howerton, Devery; Lange, James; Setodji, Claude Messan; Becker, Kirsten; Klein, David J; Asch, Steven M
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.
Slavtchev, A.; Todorov, V.
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)
Herzlinger, R E; Sherman, H D
Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject.
... Education Office of the Secretary, Department of Education DIRECT GRANT PROGRAMS General Eligibility for A... a nonprofit organization. (See the definition of nonprofit in 34 CFR 77.1.) (b) An applicant may... Revenue Service currently recognizes the applicant as an organization to which contributions are tax...
When some people think of nonprofit organizations, they think of small charities that are short-staffed, often struggle financially, and provide basic human needs to the most vulnerable in the society. Others think of organizations that support the civic and social infrastructure of communities, states, and nation, and serve as a vital component…
Nonprofit organizations, such as social service agencies, charities, and hospitals, plan and prepare communications that are vital to their missions. Although not corporations, these organizations produce news releases, newsletters, and annual reports that are similar to those created in the corporate sector. In this research project for a course…
The meaningfulness of charitable giving is largely owed to the imaginary conceptions that underpin this form of giving. Building on Taylor's notion of “social imaginary” and Godelier's work on “gift imaginary,” we theorize the imaginary of charitable giving. Through a combination of qualitative m...... across relatively stable assemblages of conceptions of poverty, donors, end-recipients and charitable giving. These assemblages are suggested to form a multifaceted imaginary that is both cultural (shared) and personal (individually performed).......The meaningfulness of charitable giving is largely owed to the imaginary conceptions that underpin this form of giving. Building on Taylor's notion of “social imaginary” and Godelier's work on “gift imaginary,” we theorize the imaginary of charitable giving. Through a combination of qualitative...
According to the author, the setting for their nonprofit education center was close to ideal: Support from a dean who cares deeply about nonprofit organizations; encouragement from the university and its renewed focus on reaching beyond its walls on the eve of its centennial; and a generous gift from alumni who have been affiliated with the…
Lesner, Tine; Rasmussen, O. D.
or a statistical victim. Unlike much previous research, which has used only laboratory experiments, we find that the campaign letter focusing on one identifiable victim did not result in significantly larger donations than the campaign letter focusing on the statistical victim. In addition to the role......We design a natural field experiment to enhance our understanding of the role of the identifiable victim effect in charitable giving. Using direct mail solicitations to 25797 prior donors of a nonprofit charity, we tested the responsiveness of donors to make a contribution to either an identifiable...... campaigns. We find some evidence of crowding out, indicating that charitable giving could be a zero-sum game; however, the treatment letters did not have different effects on other payments....
Fredrik O. Andersson
Full Text Available This paper explores the start-up funding intentions of nascent nonprofit entrepreneurs, i.e., individuals in the process of creating a new formal nonprofit organization. The main questions being examined are from which sources nascent nonprofit entrepreneurs anticipate to obtain start-up funding from, how much start-up funding nascent nonprofit entrepreneurs anticipate they will need to formally launch their new nonprofit, and if there are any differences in funding intentions among nascent nonprofit entrepreneurs with and without previous start-up experience. The results from a survey of 103 nascent nonprofit entrepreneurs in Kansas City are presented and contrasted with existing research on funding of new nonprofit organizations. The results show an apparent preference for start-up funding from philanthropic grants and private donations, along with personal contributions of the founder(s.
... 10 Energy 4 2010-01-01 2010-01-01 false Financial management standards for nonprofit participants... Financial Matters § 603.620 Financial management standards for nonprofit participants. So as not to force... organization, expenditure-based TIA requirements for the financial management system of any nonprofit...
Byrne, Tara Marie
This qualitative study explored the key reasons individuals who work in K-12 education nonprofit organizations enter the field of K-12 nonprofit education and their motivations for doing so. The purpose of this study was to find new strategies for recruiting and retaining K-12 education nonprofit employees by examining the obstacles that exist to…
Kapucu, Naim; Palabıyık, Hamit; Yuldashev, Ferhod
Nonprofit organizations are experiencing challenging leadership problems. Especially in this era of highly accelerate baby boom retirement new leaders of the increasingly commercialized nonprofit sector are devoid of the leadership skills necessary to accomplish the mission of an organization. This paper analyzes the problem of leadership planning, training, and development and proposes the ways of mitigating the problem through effective transference of knowledge and skills...
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.
Oksana A. Karagodina
Full Text Available The main purpose of the article is to identify the charitable activities carried out in the city of Tsaritsyn during the World War I. As a method of research used analysis of materials of pre-revolutionary periodicals published in the city in time of war. The main source of analysis is the issues of the newspaper «Tsaritsyno Bulletin» for the period from July 1914 to February 1917. The analysis allowed to identify the most priority directions of charitable aid, carried out in Tsaritsyn in the war. Also, the article discusses the activities of public organizations and associations, involved in the provision of charitable assistance to the sick and wounded soldiers, their wives and children, refugees. In particular, the reports of the Ladies' Committee of Tsaritsyn and the Tsaritsyn branch of the Russian Red Cross Society are analyzed and the features of the activity of these organizations are revealed.
Gutnik, Lily A; Yamey, Gavin; Dare, Anna J; Ramos, Margarita S; Riviello, Robert; Meara, John G; Shrime, Mark G
The non-profit and volunteer sector provides substantial contributions to global health. Within the field of surgery, this sector has made notable service contributions in low-income and middle-income countries (LMICs) where access to surgical care is poor. Little is known about financing and funding flows to surgical care in LMICs from both domestic and international sources. Because an estimated 55% of surgical care delivered in LMICs is via charitable organisations, understanding the financial contributions of this sector could provide valuable insight into estimating funding flows and understanding financing priorities in global surgery. Between June, and September, 2014, we searched public online databases of registered charitable organisations in five high-income nations (the USA, the UK, Canada, Australia, and New Zealand) to identify organisations committed exclusively to surgical needs. Based on availability, the most current 5 years (2007-13) of financial data per organisation were collected. For each charitable organisation, we identified the type of surgical services provided. We examined revenues and expenditures for each organisation. 160 organisations representing 15 different surgical specialties were included in the analysis. Total aggregated revenue over the years 2008-2013 was US$3·3 billion. Total aggregated expenses for all 160 organisations amounted to US$3·0 billion. 28 ophthalmology organisations accounted for 45% of revenue and 49% of expenses. 15 cleft lip and palate organisations totalled 26% of both revenue and expenses. 19 organisations providing a mix of diverse surgical specialty services amounted to 14% of revenue and 16% of expenses. The remaining 15% of funds represented 12 specialties and 98 organisations. The US accounted for 77·7% of revenue and 80·8% of expenses. The UK accounted for 11·0% of revenue and 11·91% of expenses. Canada accounted for 1·85% of revenue and 2·01% of expenses. Australia and New Zealand accounted
de Wit, A.; Bekkers, R.H.F.P.
With the growing body of literature on governance styles in which nonprofit organizations are involved in creating and implementing public services, there is a need for robust evidence on the effects of public funding on nonprofit revenues. This paper systematically reviews previous studies on the
Due to the increased global political importance of the nonprofit sector, its technological support and organizational characteristics have become important fields of research. In order to conduct effective work, nonprofits need to communicate and coordinate effectively. However, such settings are generally characterized by a lack of resources, an absence of formal hierarchical structures and differences in languages and culture among the activists. Modern technologies could help nonprofit networks in improving their working. In order to design appropriate technological support for such settings, it is important to understand their work practices, which widely differ from traditional business organizations. This book aims to strengthen the body of knowledge by providing user studies and concepts related to user centered technology design process for nonprofit settings. The examination of ethnographic studies and user centered evaluation of IT artifacts in practice will further the understanding of design requ...
Lam, Marcus; Klein, Sacha; Freisthler, Bridget; Weiss, Robert E.
Reliable access to dependable, high quality childcare services is a vital concern for large numbers of American families. The childcare industry consists of private nonprofit, private for-profit, and governmental providers that differ along many dimensions, including quality, clientele served, and organizational stability. Nonprofit providers are theorized to provide higher quality services given comparative tax advantages, higher levels of consumer trust, and management by mission driven entrepreneurs. This study examines the influence of ownership structure, defined as nonprofit, for-profit sole proprietors, for-profit companies, and governmental centers, on organizational instability, defined as childcare center closures. Using a cross sectional data set of 15724 childcare licenses in California for 2007, we model the predicted closures of childcare centers as a function of ownership structure as well as center age and capacity. Findings indicate that for small centers (capacity of 30 or less) nonprofits are more likely to close, but for larger centers (capacity 30+) nonprofits are less likely to close. This suggests that the comparative advantages available for nonprofit organizations may be better utilized by larger centers than by small centers. We consider the implications of our findings for parents, practitioners, and social policy. PMID:23543882
Lam, Marcus; Klein, Sacha; Freisthler, Bridget; Weiss, Robert E
Reliable access to dependable, high quality childcare services is a vital concern for large numbers of American families. The childcare industry consists of private nonprofit, private for-profit, and governmental providers that differ along many dimensions, including quality, clientele served, and organizational stability. Nonprofit providers are theorized to provide higher quality services given comparative tax advantages, higher levels of consumer trust, and management by mission driven entrepreneurs. This study examines the influence of ownership structure, defined as nonprofit, for-profit sole proprietors, for-profit companies, and governmental centers, on organizational instability, defined as childcare center closures. Using a cross sectional data set of 15724 childcare licenses in California for 2007, we model the predicted closures of childcare centers as a function of ownership structure as well as center age and capacity. Findings indicate that for small centers (capacity of 30 or less) nonprofits are more likely to close, but for larger centers (capacity 30+) nonprofits are less likely to close. This suggests that the comparative advantages available for nonprofit organizations may be better utilized by larger centers than by small centers. We consider the implications of our findings for parents, practitioners, and social policy.
Institutional and organizational theory supports the argument that current features of performance measurement systems (PMS) in public organizations are generally unsuitable for the actual nature of these professional organizations. Longitudinal and cross-sectional studies in the health care and
Bridgeland, John M.; McNaught, Mary; Reed, Bruce; Dunkelman, Marc
This report was written to shine a spotlight on the under-reported plight of America's nonprofit organizations and to make recommendations for how the nation can respond. In the wake of the economic downturn, hospitals, nursing homes, nursery schools, senior centers, soup kitchens, and other nonprofit organizations have been hit by a triple…
Grattan, Kelly E.
Constituent Relationship Management ("CRM") is defined as an organization-wide strategy designed to enable the organization to better manage, track and steward its constituents. CRM has benefited for-profit enterprises for nearly three decades. In the nonprofit sector, the concept of CRM is fairly new. Despite the increase in CRM…
John R. McCaskill
Full Text Available This study examines social media efforts among environmentally focused nonprofits. A survey of environmentally focused nonprofits revealed that more than half of these organizations receive government funding. Prior research demonstrates social media is an efficient medium in which to simultaneously communicate with multiple stakeholders. However, stakeholder engagement is likely tied with the need to raise funds. From that basis, we discuss social media use among nonprofits and develop hypotheses about differences in social media use among organizations receiving government funds and those not receiving government funds. Our hypotheses are rooted in resource dependency theory (RDT and dialogic communication theory (DCT. We test our hypotheses on data from environmentally focused nonprofits by comparing the levels of social media engagement with varying levels of their total funding provided by government grants to determine if there is a correlation with the level of public engagement via social media. We find the level of engagement on the social media site Facebook is lower for government-funded environmental nonprofits than privately funded ones. The findings of reduced social media engagement and the dependence upon government funding versus private funding supports the precepts of resource dependency theory.
Thoren, Linda J.
Charitable remainder trusts and charitable income trusts are discussed as essentials in any "marketing mix" of gift-giving options. Unitrusts and annuity trusts are described and tax benefits of the charitable income trust are explained. (MLW)
Pyles, M K; Hahn, E J
To determine the effect of municipal smoke-free laws in Kentucky on gross and/or net revenues from charitable gaming activities. Between January 2000 and June 2007, 13 Kentucky communities implemented smoke-free legislation; only three specifically exempted charitable gaming facilities and compliance in several communities was not consistent. Kentucky is a tobacco-growing state that has the highest smoking rate in the United States. A fixed-effects time series design to estimate the impact of municipal smoke-free laws on charitable gaming. 13 Kentucky counties that implemented smoke-free laws during the study period of January 2000 through June 2007. All charitable gaming facilities in 13 counties in which a smoke-free ordinance was enacted during the study period. Gross and net revenues from charitable gaming activities in each county for each quarter of the study period, obtained from the Kentucky Department of Charitable Gaming. When controlling for economic variables, county-specific effects and time trends using a robust statistical framework, there was no significant relation between smoke-free laws and charitable gaming revenues. Municipal smoke-free legislation had no effect on charitable gaming revenues. No significant harm to charitable gaming revenues was associated with the smoke-free legislation during the 7.5-year study period, despite the fact that Kentucky is a tobacco-producing state with higher-than-average smoking rates.
... or Medicare) from philanthropic sources to cover operating deficits attributable to the provision of discounted services. Philanthropic sources include private trusts, foundations, churches, charitable...
Organizations that are successful and competitive long-term have learned to efficiently utilize their resources, such as money, people, facilities, and time. Over the last half-century, there have been a variety of theories and techniques put forth on how to do this. One recent theory applied in the aerospace industry is Lean Management (LM), which emphasizes a customer focus and a rigorous elimination of activities that do not add value from the customer's perspective. LM has not, until now, been evaluated for small, nonprofit, one-off production organizations (NOPOs). Previous research on LM focused on for-profit companies and large-scale production organizations, producing relatively similar products repetitively (e.g. automobiles, commercial satellites, aircraft, and launch vehicles). One-off production organizations typically create one-of-a-kind products. The purpose of this research is to examine the applicability of LM to a NOPO. LM will improve resource utilization and thereby competitiveness, as well as exploring a new area of knowledge and research. The research methodology consists of conducting case studies, formal and informal interviews, observation and analysis in order to assess whether and how LM may be beneficial. The research focuses on one particular NOPO, BioServe Space Technologies (BST): a nonprofit, payload development organization. Additional NOPOs were interviewed in order to draw more generalized conclusions about LM benefits. The research demonstrates that LM is applicable to NOPOs, thus providing a tool to improve efficiency and competitiveness. Results from this research are guidelines for payload development organizations to implement LM, and highlighting potential LM weaknesses. A major conclusion is that LM needs some minor modifications to be applicable and useful to NOPOs, particularly in terms of value stream mapping. The LM implementation roadmap developed for NOPOs introduces customized metrics, as well as including standard
Bauerschmidt, A D; Jacobs, P
This article reports on a survey of 60 financial managers of nonprofit hospitals in the eastern United States relating to the importance of a number of factors which influence their pricing decisions and the pricing objectives which they pursue. Among the results uncovered by the responses: that trustees are the single most important body in the price-setting process (doctors play a relatively unimportant role); that hospital pricing goals are more related to target net revenue than profit ma...
van Vuuren, Hubrecht A.; de Jong, Menno D.T.; Seydel, E.R.
The aim of this study is to investigate whether nonpaid volunteers have other reasons to be a member of an organization than paid workers. Volunteers are assumed to be hard to manage, because there is no “stick of a paid contract” to keep them in line. Therefore, we studied different dimensions
... community in which the organization operates or if it makes a bona fide dissemination of a brochure... charitable purposes by a single impartial committee. The M Organization, by distribution of pamphlets to the... a brochure containing a financial statement of its operations including a list of all receipts and...
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.
Nolte, Isabella M; Boenigk, Silke
During disasters, partnerships between public and nonprofit organizations are vital to provide fast relief to affected communities. In this article, we develop a process model to support a performance evaluation of such intersectoral partnerships. The model includes input factors, organizational structures, outputs and the long-term outcomes of public–nonprofit partnerships. These factors derive from theory and a systematic literature review of emergency, public, nonprofit, and network research. To adapt the model to a disaster context, we conducted a case study that examines public and nonprofit organizations that partnered during the 2010 Haiti earthquake. The case study results show that communication, trust, and experience are the most important partnership inputs; the most prevalent governance structure of public–nonprofit partnerships is a lead organization network. Time and quality measures should be considered to assess partnership outputs, and community, network, and organizational actor perspectives must be taken into account when evaluating partnership outcomes.
... SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Property § 37.690 How are nonprofit... institution of higher education or in a nonprofit organization whose primary purpose is conducting scientific...
... with or controlled by a for-profit organization; and E. May be a consumer cooperative, Indian tribe or... rating/ranking lists. F. Provisions for providing preference to loan requests from nonprofit... qualify for nonprofit preference. VIII. Exception authority. The Administrator, or his/her designee, may...
Damman, Marleen; Heyse, Liesbet; Mills, Melinda
Although one can assume the work values within nonprofit organizations promote gender equality in promotion decisions, there is preliminary evidence that in the nonprofit sector women are underrepresented in higher management positions. Whereas the mechanisms resulting in underrepresentation of
Spears, Lee A.
Describes a project for professional writing classes that teaches effective persuasive writing, as teams of students research local nonprofit or campus service organizations, design projects to address their groups' main needs, and write solicitation letters for donations or volunteers. Discusses potential problems and how students benefit. (SR)
Rodriguez, Edward J.
The question of whether the selling of art by a private nonprofit art association violates the provisions of section 501(c)(3) of the Internal Revenue Code of 1954 is considered. Revenue rulings of 1971 and 1976 suggest that any sale of art may render the organization ineligible for tax exemption when private interests are benefited. (JMD)
... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Valuation of charitable interests. 20.7520-2... Valuations § 20.7520-2 Valuation of charitable interests. (a) In general—(1) Valuation. Except as otherwise... such interests determined under § 20.7520-1. (2) Prior-month election rule. If any part of the property...
Silk, Kami J; Perrault, Evan K; Nazione, Samantha; Pace, Kristin; Hager, Polly; Springer, Steven
The current study reports findings from evaluation research conducted to identify how online prostate cancer treatment decision-making information can be both improved and more effectively disseminated to those who need it most. A multi-method, multi-target approach was used and guided by McGuire's Communication Matrix Model. Focus groups (n = 31) with prostate cancer patients and their family members, and in-depth interviews with physicians (n = 8), helped inform a web survey (n = 89). Results indicated that physicians remain a key information source for medical advice and the Internet is a primary channel used to help make informed prostate cancer treatment decisions. Participants reported a need for more accessible information related to treatment options and treatment side effects. Additionally, physicians indicated that the best way for agencies to reach them with new information to deliver to patients is by contacting them directly and meeting with them one-on-one. Advice for organizations to improve their current prostate cancer web offerings and further ways to improve information dissemination are discussed.
Lina Fernanda Buchely Ibarra
Full Text Available The Distrito de Aguablanca in Cali was chosen in 1994 by government and multilateral organizations to develop a pioneering project of the second movement of Right and Development: the Casas de Justicia. It integrates two apparently differing objectives. One of them relates with the reduction of the resource expenditures and the devoted time to the provision of justice. The other one attempts to narrowing the relationship gaps between community and State, in order to the prevention of new conflicts. We are trying a deeper examination into this dichotomy, by highlighting the relevance of dialogue and listening in the conception of a perspective of justice involving the stances prevailing at the scenarios where the State intervenes. We will carry out a comparative analysis between the measurement logics arrayed by the central government at the Casa de Justicia, the Amor Foundation, and the Tía Paula community dinning service, situated in the neighborhoods of Marroquín II and Potrero Grande. We will use the referents developed by the philosopher Jean-Luc Nancy in his text Listening, such as silence, present time, transformation, and noise.
I do not care to use it - not satisfied. I use full time daycare elsewhere. Children are not supervised well enough - need more care, e.g., diapers ...games in spring/fall. 131 F. SAILING Too hard to use. G. SWIMMING Swim classes interfere. Leave open year round. Install solar heating. H. YOUTH
Fagerstrøm, Asle; Sørum, Hanne; Vatrapu, Ravi
media survey1 within European Foundation of Drug Helplines members resulted in 16 responses (approximately 38 percentage response rate), representing 10 different European countries. Findings indicated that most drug helplines in the survey have some experience with social media. However, few...... of the drug helpline use social media based on purposeful planning and clear distribution of responsibility. Social media can be used for promoting an event or a sensitizing campaign to create positive value. Facebook is the social media that in general are most frequently used for purposes such as reaching...... a specific audience and promotion. Additionally, findings of the survey show that few drug helplines in the survey monitor social media frequently....
-giving and focuses on charitable gifts as an emblem of postmodern gift-giving to distant others. Historical evidence and sociological theory on postmodern solidarity are combined to shed light on the fluid duality of contemporary giving and the importance of the imaginary in charitable giving. The outlined socially...... symbolic dimensions of charitable giving are critically examined in light of postmodern consumer culture and the recent social corporate responsibility trends. By openly engaging the proposed complexities of gift-giving, our vocabulary and understanding of postmodern giving can be revised so as to invite...
Morgan, Gareth G
The specific legal forms available for charitable organisations have received much less attention by scholars as compared to work on the definition of charity, the boundaries of charitable status and the duties of charity trustees.\\ud \\ud Under each of the three UK jurisdictions, it could be argued that all charitable property is held on trust (in the sense that it is held for interests of the charity’s\\ud beneficiaries) but many charities are no longer formed using the structure of a trust. ...
Julia L Carboni
Full Text Available We employ public management relationship theory to examine how nonprofits can effectively engage social media stakeholders in two-way communication. Though many nonprofit organizations have a social media presence, there is variance in how well organizations use social media to engage stakeholders. Simply having a social media presence is not enough to engage stakeholders. We examine Facebook posts of a stratified random sample of youth development organizations to determine what predicts stakeholder engagement. We find the type of Facebook post is a significant predictor of stakeholder engagement. Longer posts also significantly predict increased stakeholder engagement. At the organizational level, having many posts is a significant negative predictor of stakeholder engagement, indicating that users may feel bombarded and are less likely to engage. Increased organizational spending on advertising as a proportion of total budget is positively associated with stakeholder engagement.
Ewing Marion Kauffman Foundation, Kansas City, MO.
For some time the Ewing Marion Kauffman Foundation has been studying the attributes that characterize effective nonprofit organizations. These attributes were identified after a review of the literature, discussions with national leaders, meetings with administrators and funders of nonprofit organizations, and the information from case studies by…
Sussman, Abigail B; Sharma, Eesha; Alter, Adam L
Many articles have examined the psychological drivers of charitable giving, but little is known about how people mentally budget for charitable gifts. The present research aims to address this gap by investigating how perceptions of donations as exceptional (uncommon and infrequent) rather than ordinary (common and frequent) expenses might affect budgeting for and giving to charity. We provide the first demonstration that exceptional framing of an identical item can directly influence mental budgeting processes, and yield societal benefits. In 5 lab and field experiments, exceptional framing increased charitable behavior, and diminished the extent to which people considered the effect of the donation on their budgets. The current work extends our understanding of mental accounting and budgeting for charitable gifts, and demonstrates practical techniques that enable fundraisers to enhance the perceived exceptionality of donations. (c) 2015 APA, all rights reserved).
Bekkers, René; Schuyt, Theo
We study differences in contributions of time and money to churches and non-religious nonprofit organizations between members of different religious denominations in the Netherlands. We hypothesize that contributions to religious organizations are based on involvement in the religious community,
Murphy, Haley; Pudlo, Jason
Community-based organizations, such as nonprofit organizations (NPOs) and churches, play an important role in helping individuals and communities bounce back after a disaster. The nature of disasters requires organizations across sectors to partner together to provide recovery services; however, collaboration is difficult even in times of stability and requires trust and communication to be built through prior collaborative relationships. These prior relationships rarely exist between the majority of the nonprofit sector, churches, and existing emergency management structures. Furthermore, these organizations often have very different cultures, values, and norms that can further hinder successful postdisaster collaboration. The authors use data collected from interviews with nonprofit and church leaders involved in recovery efforts after a series of devastating storms impacted central Oklahoma in 2013 to understand how well nonprofit and church leaders perceive their organizations collaborated with each other and with government and emergency management agencies in response and recovery efforts. Interview data suggest that NPOs and churches without a primary or secondary mission of disaster response and recovery have a difficult time collaborating with organizations involved in existing emergency management structures. The authors suggest that nonprofits with a primary or secondary purpose in disaster response are a potential bridge between other nonprofits and emergency management agencies.
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
Lavack, A M
This content analysis examines a sample of 203 alcohol-related North American TV commercials dealing with alcohol moderation and driving under the influence (DUI), in order to determine whether the type of ad sponsor has an impact on the message content. Corporate sponsors, such as breweries and distillers, are compared to nonprofit sponsors such as governments and nonprofit organizations. Findings show that ads from corporate sponsors are less likely to make mention of threats or negative consequences, and are also less likely to use fear arousal. However, DUI/alcohol moderation ads from corporate sponsors and nonprofit sponsors do not differ in the degree to which they use humor or positive approaches.
Panjabi, Manohar; Malcolmson, George; Teng, Edward; Tominaga, Yasuhiro; Henderson, Gweneth; Serhan, Hassan
An in vitro human cadaveric biomechanical study. To quantify effects on operated and other levels, including adjacent levels, due to CHARITE disc implantations versus simulated fusions, using follower load and the new hybrid test method in flexion-extension and bilateral torsion. Spinal fusion has been associated with long-term accelerated degeneration at adjacent levels. As opposed to the fusion, artificial discs are designed to preserve motion and diminish the adjacent-level effects. Five fresh human cadaveric lumbar specimens (T12-S1) underwent multidirectional testing in flexion-extension and bilateral torsion with 400 N follower load. Intact specimen total ranges of motion were determined with +/-10 Nm unconstrained pure moments. The intact range of motion was used as input for the hybrid tests of 5 constructs: 1) CHARITE disc at L5-S1; 2) fusion at L5-S1; 3) CHARITE discs at L4-L5 and L5-S1; 4) CHARITE disc at L4-L5 and fusion at L5-S1; and 5) 2-level fusion at L4-L5-S1. Using repeated-measures single factor analysis of variance and Bonferroni statistical tests (P < 0.05), intervertebral motion redistribution of each construct was compared with the intact. In flexion-extension, 1-level CHARITE disc preserved motion at the operated and other levels, while 2-level CHARITE showed some amount of other-level effects. In contrast, 1- and 2-level fusions increased other-level motions (average, 21.0% and 61.9%, respectively). In torsion, both 1- and 2-level discs preserved motions at all levels. The 2-level simulated fusion increased motions at proximal levels (22.9%), while the 1-level fusion produced no significant changes. In general, CHARITE discs preserved operated- and other-level motions. Fusion simulations affected motion redistribution at other levels, including adjacent levels.
Social media could help nonprofit communities to organize their communication with their members in new and innovative ways. This could contribute to sustaining or improving the participation of members within these communities. Yet little is known of how to measure and understand the offline community effects of social media use. Therefore, the main question of this study is: “How does the use of social media by members of nonprofit communities affect their offline participation?” The Social...
McFarlan, F W
Contrary to popular perception, businesspeople can be benevolent. For instance, one recent study notes that four-fifths of all Harvard Business School graduates are involved with nonprofits, with more than half of those serving on boards. Most business professionals will spend some time on a nonprofit board. That's the good news, the author says. The bad news is that the involvement of businesspeople can easily backfire. That's because they often try to take what they have learned from business school and the corporate world and apply it to their duties in the nonprofit sector. On the surface, there are similarities between the for-profit and nonprofit sectors. Both have boards of directors, trustees and chairpeople, regular meetings, and so forth. But the governance of nonprofit organizations is very different from the governance of for-profit businesses in several critical areas, including missions, measurements, and board composition. For instance, the CEO in the nonprofit world must manage a relationship with a nonexecutive board chair. In the for-profit world, the CEO is the chair. Such significant differences make it difficult to transfer ideas and practices between the for-profit and nonprofit worlds. In this article, F. Warren McFarlan describes the main differences between serving on a for-profit board and serving on a nonprofit board. As he points out, understanding the differences will make it easier for businesspeople to move smoothly from one environment to the other and will therefore make their commitments more effective. Nonprofits need businesspeople, but only on the right terms.
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.
James, Russell N., III
This paper compares pre-death charitable testamentary expectations with post-death distributions for deceased panel members in the 1995-2006 Health and Retirement Study. Most respondents who reported having a charitable estate plan in the survey wave immediately prior to their death ultimately generated no charitable estate gift after death.…
Government policies sometimes cause unintended consequences for other potentially desirable behaviors. One such policy is the charitable tax deduction, which encourages charitable giving by allowing individuals to deduct giving from taxable income. Whether charitable giving and other desirable behaviors are complements or substitutes affect the…
Sikkel, D.; Schoenmakers, E.
Charitable organisations, which support research on serious diseases such as cancer, heart diseases or rheumatism, are to a considerable extent dependent on bequests. Because in the Netherlands, in the next decade, the number of deaths per year is expected to increase at a faster rate than the
De Wit, Arjen; Bekkers, René
Women’s philanthropy has drawn much attention during recent years, mostly in studies from the United States or the United Kingdom. Relevant issues are to what extent gender differences in charitable giving exist in another national context and how these differences can be explained. In this study,
..., if a charitable organization (such as a food bank) accepts surplus food to distribute to other... provisions of the Federal Food, Drug, and Cosmetic Act (as amended), and the regulations thereunder, at the..., a person who temporarily lacks food or shelter (and the means to provide for it), a person who is...
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.
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.
Herbst, Patrick; Prüfer, Jens
We formalize the difference between profit-maximizing firms, nonprofits, and cooperatives and identify optimal organizational choice in a model of quality provision. Firms provide lowest and nonprofits highest levels of quality. Efficiency, however, depends on the competitive environment, the
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.
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.
Barraza, Jorge A; Alexander, Veronika; Beavin, Laura E; Terris, Elizabeth T; Zak, Paul J
Emotionally laden narratives are often used as persuasive appeals by charitable organizations. Physiological responses to a narrative may explain why some people respond to an appeal while others do not. In this study we tested whether autonomic and hormonal activity during a narrative predict subsequent narrative influence via charitable giving. Participants viewed a brief story of a father's experience with his 2-year-old son who has terminal cancer. After the story, participants were presented with an opportunity to donate some of their study earnings to a related charity. Measures derived from cardiac and electrodermal activity, including HF-HRV, significantly predicted donor status. Time-series GARCH models of physiology during the narrative further differentiated donors from non-donors. Moreover, cardiac activity and experienced concern were found to covary from moment-to-moment across the narrative. Our findings indicate that the physiological response to a stimulus, herein a narrative, can predict influence as indexed by stimulus-related behavior. Copyright © 2015 Elsevier B.V. All rights reserved.
The nature and characteristics of the nonprofit brand strength construct are conceptualized. Brand strength is defined as a multidimensional construct, composed by brand familiarity, brand remarkability, and brand attitude. Brand familiarity refers to the level of knowledge the target audience has about the brand object. Brand attitude refers to the degree to which a brand object is perceived favorably by a target group. Brand remarkability refers to the degree to which a brand object is pe...
Leone, Andrew J; Van Horn, R Lawrence
We hypothesize that, unlike for-profit firms, nonprofit hospitals have incentives to manage earnings to a range just above zero. We consider two ways managers can achieve this. They can adjust discretionary spending [Hoerger, T.J., 1991. 'Profit' variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10, 259-289.] and/or they can adjust accounting accruals using the flexibility inherent in Generally Accepted Accounting Principles (GAAP). To test our hypothesis we use regressions as well as tests of the distribution of earnings by Burgstahler and Dichev [Burgstahler, D., Dichev, I., 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24, 99-126.] on a sample of 1,204 hospitals and 8,179 hospital-year observations. Our tests support the use of discretionary spending and accounting accrual management. Like Hoerger (1991), we find evidence that nonprofit hospitals adjust discretionary spending to manage earnings. However, we also find significant use of discretionary accruals (e.g., adjustments to the third-party-allowance, and allowance for doubtful accounts) to meet earnings objectives. These findings have two important implications. First, the previous evidence by Hoerger that nonprofit hospitals show less variation in income may at least partly be explained by an accounting phenomenon. Second, our findings provide guidance to users of these financial statements in predicting the direction of likely bias in reported earnings.
This article focusses on the relationships between volunteers and refugees in the German “welcome culture”. I highlight the continuities between historical and colonial notions of feminine charity and contemporary volunteering efforts in support of refugees in Germany. The “welcome culture” is conceived here as a charitable space that is historically sedimented by specific understandings of gender, racial and class difference. In particular, the difference between the modern emancipated femal...
The presence of lotteries can be witnessed worldwide. Charitable lotteries are often portrayed as 'good works', and recently, hospitals have utilized them as a popular fundraising vehicle to raise necessary funds to help achieve organizational goals and objectives. Research indicates that lotteries contribute to gambling-related harms; however, research into charitable lotteries has been underdeveloped. Both the gambling and the health care industries are complex and evolving, consisting of many interacting stakeholders with often different and competing interests. This article seeks to present systems thinking as a conceptual framework to help fill the gap in understanding the use of gambling within hospitals and its possible benefits and unforeseen negative consequences. Addressing the gap in knowledge is important to help inform decision making aimed at reducing gambling-related harms. This article proposes how the school of systems thinking, specifically framing hospitals as complex adaptive systems and system dynamics modelling, can be utilized to understand the policy implications of the adoption of lotteries as a revenue source for hospitals. Hospitals have a duty to care, inform and protect. Hospital charitable lotteries have become big business; however, its incorporation into critical funding strategies needs to be carefully understood. Systems thinking theory and methodologies provide an integrated approach to examine this dynamic and evolving fundraising initiative. Findings from this article can inform the development of action strategies, including policy development at multiple levels. © 2013 John Wiley & Sons Ltd.
Liket, Kellie C.; Rey-Garcia, Marta; Maas, Karen E. H.
Nonprofit organizations are under great pressure to use evaluations to show that their programs "work" and that they are "effective." However, empirical evidence indicates that nonprofits struggle to perform useful evaluations, especially when conducted under accountability pressures. An increasing body of evidence highlights…
... relationship they have with the sponsor or the mortgagor. HUD uses this information to assure compliance with...-92531. Description of the Need for the Information and Its Proposed Use: Nonprofit organizations provide financial and other information so that HUD can determine that the sponsor and/or mortgagor are truly a...
Bolton, Elizabeth B.; Brennan, M. A.; Terry, Bryan D.
This article highlights how undergraduate students implemented inquiry-based learning strategies to learn how nonprofit organizations utilize volunteers. In inquiry-based learning, students begin with a problem or question with some degree of focus or structure provided by the professor. The student inquiry showcased in this article was based on a…
Vock, M.; van Dolen, W.; Kolk, A.
Purpose - The purpose of this paper is to explore consumers' responses to social alliances, a specific type of corporate social marketing in which companies cooperate with non-profit organizations. This paper extends previous studies that suggested that a social marketing effort may be a
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.
Eckerd, Adam; Moulton, Stephanie
Evaluating the performance of nonprofit organizations has been of growing importance for the last several decades. Although there is much good that can come out of self-improvement, there is substantial heterogeneity within the sector that calls into question the usefulness of "across the board" evaluation tools. In this article, the authors…
The changing environment has shifted the model of nonprofit organizations from charity to social enterprise, which emphasizes partnerships with business and government. Approaches to volunteer management, recruitment, retention, and recognition are different in social enterprises, and a move beyond human resource management practices is required.…
Social media could help nonprofit communities to organize their communication with their members in new and innovative ways. This could contribute to sustaining or improving the participation of members within these communities. Yet little is known of how to measure and understand the offline
Coughlin, J.; Grove, J.; Irvine, L.; Jacobs, J. F.; Johnson Phillips, S.; Sawyer, A.; Wiedman, J.
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.
... participants. 603.685 Section 603.685 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems... education or in a nonprofit organization whose primary purpose is conducting scientific research, without...
Colbran, Richard; Ramsden, Robyn; Stagnitti, Karen; Adams, Samantha
Organisation performance measurement is relevant for non-profit charitable organisations as they strive for security in an increasingly competitive funding environment. This study aimed to identify the priority measures and indicators of organisational performance of an Australian non-government charitable organisation that delivers non-acute health services. Seventy-seven and 59 participants across nine stakeholder groups responded to a two-staged Delphi technique study of a case study organisation. The stage one questionnaire was developed using information garnered through a detailed review of literature. Data from the first round were aggregated and analysed for the stage two survey. The final data represented a group consensus. Quality of care was ranked the most important of six organisational performance measures. Service user satisfaction was ranked second followed by financial performance, internal processes, employee learning and growth and community engagement. Thirteen priority indicators were determined across the six measures. Consensus was reached on the priority organisational performance measures and indicators. Stakeholders of the case study organisation value evidence-based practice, technical strength of services and service user satisfaction over more commercially orientated indicators.
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
Nilceia Cristina dos Santos
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
Kim, Tae Hyun
Financial distress can have a detrimental influence on the performance of hospitals. Hospital management needs to monitor potential financial distress effectively and know how it will respond depending on the severity of the circumstances. This study examined the multiple factors that may explain the financial distress of nonprofit hospitals during 1998 to 2001 and discussed their importance. To obtain more robust results, financial distress was assessed in 2 ways: first, financial strength index was used to incorporate 4 financial dimensions including profitability, liquidity, leverage, and physical facilities; second, cash flow (CF) was used to address the issues of accrual-based accounting in hospitals. This study finds that decrease in occupancy rate and increase in Medicaid payer mix, health maintenance organization penetration, market competition, physician supply, and percentage of the elderly are associated with increased likelihood of financial distress of urban hospitals. Increases in both Medicare and Medicaid payer mix, however, are related to higher likelihood of financial distress of rural hospitals.
Wingrove, Kate; Barbour, Liza; Palermo, Claire
The primary aim of this study was to explore the capacity of community organisations within Australia's charitable food sector to provide nutritious food to people experiencing food insecurity. A secondary aim was to explore their capacity to provide food in an environment that encourages social interaction. This qualitative research used an exploratory case study design and was informed by a nutrition capacity framework. Participants were recruited through SecondBite, a not-for-profit food rescue organisation in Australia. Convenience sampling methods were used. Semi-structured interviews were conducted to explore the knowledge, attitudes and experiences of people actively involved in emergency food relief provision. Transcripts were thematically analysed using an open coding technique. Nine interviews were conducted. The majority of participants were female (n = 7, 77.8%) and worked or volunteered at organisations within Victoria (n = 7, 77.8%). Results suggest that the capacity for community organisations to provide nutritious food to their clients may be limited by resource availability more so than the nutrition-related knowledge and attitudes of staff members and volunteers. Australia's charitable food sector plays a vital role in addressing the short-term needs of people experiencing food insecurity. To ensure the food provided to people experiencing food insecurity is nutritious and provided in an environment that encourages social interaction, it appears that the charitable food sector requires additional resources. In order to reduce demand for emergency food relief, an integrated policy approach targeting the underlying determinants of food insecurity may be needed. © 2016 Dietitians Association of Australia.
Yoruk, Baris K.
Fundraising campaigns advertised via mass media are common. To what extent such campaigns affect charitable behavior is mostly unknown, however. Using giving and volunteering surveys conducted biennially from 1988 to 1996, I investigate the effect of a national fundraising campaign, "Give Five," on charitable giving and volunteering patterns. The…
... governing instrument of the trust or from local law that the trustee would be required to apportion the... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Charitable contributions in trust. 1.170A-6...-6 Charitable contributions in trust. (a) In general. (1) No deduction is allowed under section 170...
Adams, Roy M.
The process by which constitutional and trust law have blended together in the charitable trust field is examined. Focus is on whether a settlor can expect racial and religious restrictions in a charitable trust to be allowed, how to deal with them if they are, and what happens to the trust property if they are not. (LBH)
Wiepking, P.; Bekkers, R.H.F.P.
We study causes and consequences of financial management in households in the specific case of charitable giving. We test hypotheses using couples in the Giving in the Netherlands Panel Study (n = 1,101). We find that more relationship specific investments lead to deciding on charitable giving as
Trueman, Ian; Kane, Ros; Sanderson, Sue; Nelson, David
Collaborative Working between Higher Education Institutions and Charitable Organisations – an innovative approach. This presentation aims to help participants understand the benefits from working with third sector charitable organisations and consider some of the challenges associated with two organisations having different approaches to education provision.
Dunseth, William B.
Information on annuity, charitable remainder trust, and bequest programs is presented. Attention is directed to the growth and basic premises of annuity and life income plans and the question of why an institution should include annuities and charitable trusts in a development program. The various types of plans and gifts and the tax advantages of…
Mano, Rita; Rosenberg, Dennis
The study explores organizational restructuring following the occurrence of a crisis. Restructuring activities following an intervention are considered here to be indicators of an organization's loss of legitimacy because they have lost their independent status, a basic characteristic of nonprofit human settings. The study shows that according to the Resource Based View of organization restructuring--experienced as downsizing, neglecting and abandoning of projects--organizations are affected by (a) government intervention in decision making; (b) higher demands for accountability; and (c) higher evaluations of performance gaps. On the basis of the study of a sample of 138 Nonprofit Human Services in Israel, the results show that the higher the level of restructuring, the higher the level of legitimacy. However, organization location in metropolitan areas moderates the link between restructuring and legitimacy loss. We conclude that Israel's nonprofit human services being overly dependent on goverhment funding are more prone to restructuring and losing legitimacy following organizational crisis.
Stewart, Louis J; Owhoso, Vincent
This article examines the extent of derivative financial instrument use among US nonprofit health systems and the impact of these financial instruments on their cash flows, reported operating results, and financial risks. Our examination is conducted through a case study of New Jersey hospitals and health systems. We review the existing literature on interest rate derivative instruments and US hospitals and health systems. This literature describes the design of these derivative financial instruments and the theoretical benefits of their use by large health care provider organizations. Our contribution to the literature is to provide an empirical evaluation of derivative financial instruments usage among a geographically limited sample of US nonprofit health systems. We reviewed the audited financial statements of the 49 community hospitals and multi-hospital health systems operating in the state of New Jersey. We found that 8 percent of New Jersey's nonprofit health providers utilized interest rate derivatives with an aggregate principle value of $229 million. These derivative users combine interest rate swaps and caps to lower the effective interest costs of their long-term debt while limiting their exposure to future interest rate increases. In addition, while derivative assets and liabilities have an immaterial balance sheet impact, derivative related gains and losses are a material component of their reported operating results. We also found that derivative usage among these four health systems was responsible for generating positive cash flows in the range of 1 percent to 2 percent of their total 2001 cash flows from operations. As a result of our admittedly limited samples we conclude that interest rate swaps and caps are effective risk management tools. However, we also found that while these derivative financial instruments are useful hedges against the risks of issuing long-term financing instruments, they also expose derivative users to credit, contract
Hansen, Anne Vorre; Langergaard, Luise Li
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...
Full Text Available The nature and characteristics of the nonprofit brand strength construct are conceptualized. Brand strength is defined as a multidimensional construct, composed by brand familiarity, brand remarkability, and brand attitude. Brand familiarity refers to the level of knowledge the target audience has about the brand object. Brand attitude refers to the degree to which a brand object is perceived favorably by a target group. Brand remarkability refers to the degree to which a brand object is perceived by a target group to be extraordinary. In the brand management nomological net, brand strength acts as a moderator, influencing the strength of the relationship between marketing tactics (antecedents and marketing outcomes (consequents. Brand strength’s inter-dimensional relationships are conceptualized. A brand strength strategy grid is presented, which informs brand management strategy based on a brand’s current levels of brand familiarity and brand remarkability.
Rogers, Cathy; Andrews, Valerie
Little scholarly evidence exists about the communication needs of nonprofit community partners and what they think constitutes an ideal service-learning (SL) relationship. This study seeks to fill this gap by identifying SL projects and relationships that best serve nonprofit community partners with communication needs. The researchers conducted a…
Herbst, P.; Prüfer, J.
This paper formalizes the difference between firms, nonprofits, and cooperatives and identifies optimal organizational choice. In a model of quality provision, we find a clear ranking of quality produced: Firms provide lowest and nonprofits highest levels of quality. Efficiency, however, depends on
Herbst, P.; Prüfer, J.
Abstract This paper formalizes the difference between firms, nonprofits, and cooperatives and identifies optimal organizational choice. In a model of quality provision, we find a clear ranking of quality produced: Firms provide lowest and nonprofits highest levels of quality. Efficiency, however,
María José Sanzo
Full Text Available Business-nonprofit partnerships have gained increased relevance in the context of the evolution of corporate social responsibility strategies and the existence of extremely complex societal and environmental challenges. However, these collaborations are also associated with important ethical concerns. Under such a scenario, this study attempts to shed light on the effects of high value-added partnerships—i.e., those characterized by a process of nonprofit empowerment—on two potential risks of business-nonprofit partnerships: co-optation and loss of personnel’s identification with the nonprofit’s social mission. Based on a two-step survey to a representative sample of Spanish nonprofits involved in social partnerships with firms, results reveal the existence of a mixed influence in both cases, positive and negative. Several implications for practitioners are drawn, specifically about how firms and nonprofits can reduce the negative ethical consequences of partnering.
Fanelli, Carlo; Rudman, Debbie Laliberté; Aldrich, Rebecca M
Drawing on interview and focus group data, this article explores research undertaken as part of a larger research project exploring precarity in the nonprofit employment services sector in a mid-sized Canadian city. We critically survey major legislative changes to Canadian employment and income security policies and programs, including the restructuring of work and labor relations, growth of performance-based contracting-out, erosion of intergovernmental transfers, worker stress, and emotional tolls. Our study's results demonstrate how employment precarity in the nonprofit employment services sector is amplified by top-down and centralized relationships with funding partners and policymaking divorced from the employment experiences of frontline staff. We make the case that it is important to work against rising workplace precarity to strengthen organizational and workplace conditions, as well as build environments more supportive of optimal employment support services. En se fondant sur des entretiens et des données découlant de groupes témoins, cet article présente des explorations entreprises dans une recherche plus large étudiant la précarité dans le secteur des emplois de service dans une ville canadienne de taille moyenne. Nous faisons une revue critique de changements importants intervenus dans la législation portant sur l'emploi au Canada et les politiques et programmes de la sécurité du revenu, incluant la restructuration du travail et des relations de travail, l'augmentation de la privatisation se fondant sur la performance, la diminution des transferts intergouvernementaux, le stress au travail et les conséquences émotionnelles. Les résultats de notre recherche démontrent comment la précarité de l'emploi dans les secteurs des services à but non lucratif est amplifiée par des relations allant du haut vers le bas et centralisée avec des partenaires et des politiques séparés de l'expérience des travailleurs sur le terrain. Nous d
Loriberto Starosky Filho
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.
Full Text Available Public and nonprofit organizations, entwined in the delivery of public goods and services, are in the midst of challenging economic times. In these circumstances, sound collaborative leadership may help bridge budget and program service delivery shortfalls. In this paper, we examine the administrative dynamics of mutual reliance between two prominent public and nonprofit organizations: public schools and parent-teacher groups (PTGs. We conclude that the partnership is changing as a result of external, economic forces. In essence, we are seeing a threat-rigidity response. The economic crisis may be responsible for causing PTGs to narrow their range of activities away from broader strategic issues that can be addressed through their confrontation activities and advocacy mission towards a narrower focus on classroom activities that protect core school operations, namely instruction.
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”
Viatcheslav Anatolievich Vladimirtsev
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.
Gumbus, Andra; Wilson, Tom
The balanced scorecard has been referred to as the management innovation of the century, and extensive articles have been written using case studies of organizations that use this performance measurement system. This article addresses the key issues of design and implementation with a step-by-step guide to how to design a balanced scorecard and lessons to avoid implementation problems in government and nonprofit settings.
Leslie, Lisa M; Snyder, Mark; Glomb, Theresa M
Research on diversity in organizations has largely focused on the implications of gender and ethnic differences for performance, to the exclusion of other outcomes. We propose that gender and ethnic differences also have implications for workplace charitable giving, an important aspect of corporate social responsibility. Drawing from social role theory, we hypothesize and find that gender has consistent effects across levels of analysis; women donate more money to workplace charity than do men, and the percentage of women in a work unit is positively related to workplace charity, at least among men. Alternatively and consistent with social exchange theory, we hypothesize and find that ethnicity has opposing effects across levels of analysis; ethnic minorities donate less money to workplace charity than do Whites, but the percentage of minorities in a work unit is positively related to workplace charity, particularly among minorities. The findings provide a novel perspective on the consequences of gender and ethnic diversity in organizations and highlight synergies between organizational efforts to increase diversity and to build a reputation for corporate social responsibility. PsycINFO Database Record (c) 2013 APA, all rights reserved.
Moos, W H; Kodukula, K
Nonprofit organizations (NPOs) play an increasingly important role providing solutions to the significant challenges faced today by both large pharmaceutical and smaller biotechnology companies, not to mention academia. NPOs chartered for the public benefit are common in the USA and in selected other parts of the world. SRI International, originally founded as the Stanford Research Institute in 1946, is one of the largest and most successful independent NPOs. To provide a perspective on NPO business models, a number of SRI case studies spanning a broad range of technical and business initiatives will be summarized, including basic and contract research, discovery and development of new drugs and biologics, pharmaceutical and biotech research and development and contract services, technology pivots, company spin-ins and spin-outs, and the creation of new NPOs. How to bridge the National Institute of Health's "Valley of Death" and how to navigate the Food and Drug Administration's "Critical Path" will be discussed. We conclude with lessons learned about collaborations and routes to commercialization, along with food for thought for bioscience companies and outsourcing participants. Throughout, we attempt to explain why the role of NPOs is important to both the scientific and business communities and to patients and caregivers.
Addams, H. Lon; Woodbury, Denise; Allred, Tony; Addams, Joel
Business writing instructors work diligently at raising the level of student writing performance in business communication classes. Some students, however, need additional motivation to apply writing concepts and perform to their highest level. Typically, business students are confronted with hypothetical writing situations, such as claim letters,…
Basinger, Nancy; Bartholomew, Keith
This article applies theories of giving from philanthropic studies to enhance understanding of service-learning relationships between students and community partners. Focusing on the participation motivations, outcome expectations, and satisfaction levels of community partners who have recently completed work with service-learning students, the…
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...
Marije van 't Verlaat
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
Williams, David M; Lee, Harold H; Connell, Lauren; Boyle, Holly; Emerson, Jessica; Strohacker, Kelley; Galárraga, Omar
Regular physical activity (PA) enhances weight-loss and reduces risk of chronic disease. However, as few as 10% of U.S. adults engage in regular PA. Incentive programs to promote PA have shown some promise, but have typically used incentives that are too large to sustain over time and have not demonstrated habit formation or been tested in community settings. This report presents the rationale and design of a randomized pilot study testing the feasibility and preliminary efficacy of small monetary incentives for PA (n=25) versus charitable donations in the same amount (n=25) versus control (n=25) over 12months among 75 low-active but otherwise healthy adults at a local YMCA. Incentives are based on YMCA attendance, which is verified by electronic swipe card data and is the primary study outcome, with self-reported minutes/week of PA assessed as a secondary outcome. Incentives are intentionally small enough-$1/session, maximum of $5/week-such that they could be indefinitely sustained by community organizations, privately-owned health clubs, healthcare organizations, or employers (e.g., employer fitness facilities). Costs of the incentive program for the sponsoring organization may be partially offset by increases in membership resulting from the appeal of the program. Moreover, if efficacious, the charitable donation incentive program may have the added benefit of building social capital for the sponsoring organization and potentially serving as a tax write-off, thus further offsetting the cost of the incentives. Findings will also have implications for the use of financially sustainable community-based incentive programs for other health-related behaviors (e.g., weight loss, smoking). Copyright © 2018 Elsevier Inc. All rights reserved.
Gerlach, John David
As the American nonprofit sector continues to grow, so does interest in nonprofit management graduate education. MPA programs play a significant role in preparing students for work in the nonprofit field. This article examines nonprofit management as an area of graduate study, paying particular attention to how NASPAA-accredited MPA programs…
... software lending by nonprofit libraries. 201.24 Section 201.24 Patents, Trademarks, and Copyrights... copyright for software lending by nonprofit libraries. (a) Definition. A Warning of Copyright for Software... packaging that contains the computer program which is lent by a nonprofit library for nonprofit purposes. (b...
Morais, Heloisa Maria Mendonça de; Albuquerque, Maria do Socorro Veloso de; Oliveira, Raquel Santos de; Cazuzu, Ana Karina Interaminense; Silva, Nadine Anita Fonseca da
The study analyzed the expansion of Social Healthcare Organizations (OSS in Portuguese) in Brazil from 2009 to 2014. The ten largest OSS were measured according to their budget funding and their qualifications as non-profit organizations were explored, considering evidence of their expansion and consolidation in the management and provision of health services via strategies proper to for-profit private enterprises. The study is descriptive and exploratory and was based on public-domain documents. In their relations with government, the OSS have benefited from legal loopholes and incentives and have expanded accordingly. There has been a recent trend for these organizations to simultaneously apply for status as charitable organizations, thereby ensuring multiple opportunities for fundraising and additional tax incentives, permission to invest financial surpluses in the capital market, and remunerate their boards of directors. These organizations tend to concentrate in technology-dense hospital services, with clauses concerning increasing financial transfers to the detriment of other regulatory clauses, and special contract modalities for enabling services that are absolutely strategic for the overall functioning of the Brazilian Unified National Health System. Thus, in this study, the OSS are one component of the Health Economic and Industrial Complex, acting in management, provision, and regulation of services in a scenario of intensive commodification of health and the transfer of public funds to the private sector.
Research has shown that extrinsic incentives can crowd out intrinsic motivation in many contexts. Despite this, many nonprofits offer conditional thank-you gifts, such as mugs or tote bags, in exchange for donations. In collaboration with a nonprofit, this study implements a direct mail field experiment and demonstrates that thank-you gifts reduced donation rates in a fundraising campaign. Attention-based multiattribute choice models suggest that this is because prospective donors shift attention to the salient gift offer, causing them to underweight less salient intrinsic motives. Attention to the gift may also cause individuals to adopt a more cost-benefit mindset, further de-emphasizing intrinsic motives. Consistent with these hypotheses, crowding out was driven by those who donated higher amounts in the previous year (i.e., those who likely had higher intrinsic motivation). In a complementary online experiment, thank-you gifts also reduced donation rates but only when the gift was visually salient. This corroborates the mediating role of attention in crowding out. Taken together, the laboratory and field results demonstrate that this fundraising technique can be demotivating in some contexts and that this may occur through an attention-based mechanism.
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
Full Text Available Introduction: Many medical faculties are introducing faculty development programmes to train their teaching staff with the aim of improving student learning performance. Frequently changing parameters within faculties pose a challenge for the sustainable establishment of such programmes. In this paper, we aim to describe facilitating and hindering parameters using the example of the basic teacher training (BTT course at the Charité – Universtitätsmedizin Berlin (Charité.Project description: After sporadic pilot attempts for university education training, basic teacher training was finally established at the Charité in 2006 for all new teaching staff. An interdisciplinary taskforce at the office for student affairs designed the programme according to the Kern cycle of curriculum development, while the Charité advanced training academy provided the necessary resources. Within ten years more than 900 faculty members have completed the BTT (9% of current active teaching staff at the Charité. The BTT programme underwent several phases (piloting, evaluation, review, personnel and financial boosting, all of which were marked by changes in the staff and organizational framework. Evaluations by participants were very positive, sustainable effects on teaching could be proven to a limited extent.Discussion: Success factors for the establishment of the programme were the institutional framework set by the faculty directors, the commitment of those involved, the support of research grants and the thoroughly positive evaluation by participants. More challenging were frequent changes in parameters and the allocation of incentive resources for other, format-specific training courses (e.g. PBL as part of the introduction of the new modular curriculum of the Charité. Conclusion: The sustainment of the programme was enabled through strategic institutional steps taken by the faculty heads. Thanks to the commitment and input by those at a working level as
Purdy, Jill M.; Lawless, Joseph
Business educators have a responsibility to ensure that future managers, employees, and shareholders are well versed in governance. Governance provides a vital link between organizations and society, allowing people to place their trust in an organization, support its mission, and ensure a continuing flow of resources to accomplish the mission.…
Full Text Available Charitable foundations are a critical part of public services. However, there is a large gap between the locations and expenditures of charitable foundations and the real population needs for most nations. Three types of Chinese local charity foundations, i.e., those for poverty, education and medical assistance, are used as examples to explore the distinct gaps. The spatial distributions of local charity foundations are characterized by spatial scan statistics and spatial autocorrelation models. The local population needs of charitable assistance for poverty, education and medical services are quantified with their respective weighted proxy indexes of the current conditions. Thus, the nonlinear relationships between population needs and the expenditures of local charitable foundations are described with generalized additive models. The results show that both the participation rate and the charity expenditures of the foundations are highly clustered within a few cities where the population needs are relatively small and are furthermore rare among the other cities. The charity expenditures of local foundations are nonlinearly correlated with the current conditions of socioeconomic development, education and medical levels due to the diverse development stages of the cities. This study provides quantitative evidence for local authorities and charitable foundations to make targeted and constructive decisions to gradually reduce the distinct gaps.
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...
... constitute allowable deductions as trade or business expenses rather than as charitable contributions. See... for charitable contributions as trade or business expenses and rules with respect to treatment of... in property of a type which the taxpayer sells in the course of his business, the fair market value...
This article examines how individuals are reflexive beings who interpret the world in relation to things that matter to them, and how charitable acts are evaluated and embedded in their lives with different degrees of meaning and importance. Rather than framing the discussion of charitable practices in terms of an altruism/egoism binary or imputing motivations and values to social structures, the article explains how reflexivity is an important and neglected dimension of social practices, and how it interacts with sympathy, sentiments and discourses to shape giving. The study also shows that there are different modes of reflexivity, which have varied effects on charity and volunteering.
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.
Peruso, Dominick F., Jr.
The rate of tuition inflation at U.S. colleges and universities is alarming and threatens both access and choice. Private nonprofit baccalaureate colleges often possess the highest tuition rates but routinely face financial challenges. This study was designed to better understand the relationship between tuition and financial condition for the…
Vock, M.; van Dolen, W.; Kolk, A.
While most research on business-nonprofit partnerships has focused on macro and meso perspectives, this article pays attention to the micro level. Drawing on various theoretical perspectives from both marketing and management, this study conceptually relates the outcomes of active employee
M. Vock (Marlene); W.M. van Dolen (Willemijn); A. Kolk (Ans)
textabstractWhile most research on business-nonprofit partnerships has focused on macro and meso perspectives, this paper pays attention to the micro level. Drawing on various theoretical perspectives from both marketing and management, we conceptually relate the outcomes of active employee
Purpose: The purpose of this Delphi study was to explore the views of experts in the field of nonprofit private colleges and universities in the United States to define branding and identify current barriers to branding, to discover how those barriers can be overcome, and to determine what barriers to branding are likely to occur 5 years in the…
... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audits of nonprofit participants. 603.665 Section 603.665 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters...
Jarosławski, Szymon; Toumi, Mondher; Auquier, Pascal; Dussart, Claude
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.
F. Ellen Netting
Full Text Available Studying the intersectionality of religion and social welfare in Richmond, Virginia requires going back to the beginning of the Virginia colony. In the crucible of the colony, the religious and social welfare functions of a parish community were one and the same. However, after the Revolutionary War it was just a matter of time before the entire system was disassembled. The process of disentanglement of church and state created an identity crisis in Virginia. In the late 1700s, the emergence of charitable efforts began with leading men of Richmond who tried to address the temporary needs of travelers, followed by groups of women who discovered new roles they could play through charitable works. The new “system” became a potpourri of societies, congregations, associations, and county units attempting to provide for the social welfare of the populous. The intersectionality of religion and social welfare continued as a diverse landscape of small and large organizations and congregations performing the social welfare functions in Richmond and throughout the Commonwealth emerged. Today, to attempt to separate the church from the state in this conglomerate of agencies is neither possible nor desirable. However, understanding its’ historical complexity is essential if one is to engage in contemporary practice within Richmond’s health and human service system.
... 21 Food and Drugs 4 2010-04-01 2010-04-01 false Donation of drug samples to charitable... SERVICES (CONTINUED) DRUGS: GENERAL PRESCRIPTION DRUG MARKETING Samples § 203.39 Donation of drug samples... donation record accurately describes the drug sample delivered and that no drug sample is adulterated or...
... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Estates, Trusts, and Beneficiaries § 1.643(a)-8... prevent the avoidance of the purposes of the charitable remainder trust rules regarding the...)(2) and $198,000 is characterized as a tax-free return of corpus under section 664(b)(4). No part of...
... regulations also clarify the consequences for failing to meet these and other requirements for charitable..., a partnership agreement includes provisions of Federal, state, or local law, as in effect before March 23, 2010, that govern the affairs of the partnership or are considered under such law to be part...
P. Wiepking (Pamala); M. Heijnen (Merijn)
textabstractIn this study, we make a first attempt to investigate the mechanisms of conditional cooperation in giving outside experiments, using retrospective survey data on charitable giving (the Giving the Netherlands Panel Study 2005 (GINPS05, 2005 ; N = 1474)). Our results show that in the case
Glantz, S; Wilson-Loots, R
Background: Because it is widely played, claims that smoking restrictions will adversely affect bingo games is used as an argument against these policies. We used publicly available data from Massachusetts to assess the impact of 100% smoke-free ordinances on profits from bingo and other gambling sponsored by charitable organisations between 1985 and 2001.
Religious and charitable foundations are often held to have been a sub¬stantial presence in pre-industrial societies. One of their key tasks was the funding of public services, specifically social and religious services. This dissertation has tried to explain the regional variation in the extent to
Kadikina Anastasiia Aleksandrovna
Full Text Available The legal, organizational and financial characteristics of charitable foundations of Germany are explored in the paper. The funds for the support of education and science as an additional channel of the financial provision of higher education are considered. Emphasizes the importance of the development of various forms and methods of financing of higher education through extra-budgetary sources.
... the election was made, (iii) The office of the district director, or the service center, where the....642(c)-1 Unlimited deduction for amounts paid for a charitable purpose. (a) In general. (1) Any part... election, to a related estate, as defined under § 1.645-1(b), for the amount so paid. (2) In determining...
Goreham-Voss, Curtis M; Vicars, Rachel; Hall, Richard M; Brown, Thomas D
Laboratory wear simulations of the dual-bearing surface Charité total disc replacement (TDR) are complicated by the non-specificity of the device's center of rotation (CoR). Previous studies have suggested that articulation of the Charité preferentially occurs at the superior-bearing surface, although it is not clear how sensitive this phenomenon is to lubrication conditions or CoR location. In this study, a computational wear model is used to study the articulation kinematics and wear of the Charité TDR. Implant wear was found to be insensitive to the CoR location, although seemingly non-physiologic endplate motion can result. Articulation and wear were biased significantly to the superior-bearing surface, even in the presence of significant perturbations of loading and friction. The computational wear model provides novel insight into the mechanics and wear of the Charité TDR, allowing for better interpretation of in vivo results, and giving useful insight for designing future laboratory physical tests.
Brown, Jeffrey R.; Dimmock, Stephen G.; Weisbenner, Scott
Charitable donations are an important revenue source for many institutions of higher education. We explore how donations respond to economic and financial market shocks, accounting for both supply and demand channels through which these shocks operate. In panel data with fixed effects to control for unobservable differences across universities, we…
127 abstracts of papers read at the Charite-symposium are presented. They chiefly deal with the diagnostic application of computerized tomograhpy and NMR imaging in clinical and surgical medicine comprising the use of contrast media. CT and MR in relation to irradiation planning and possibilities in image processing such as the new picture archiving and communication system (PACS) are included as well
Cleveland, Gordon; Krashinsky, Michael
Nonprofit child care centers are frequently observed to produce child care which is, on average, of higher quality than care provided in commercial child care centers. In part, this nonprofit advantage is due to different input choices made by nonprofit centers--lower child--staff ratios, better-educated staff and directors, higher rates of…
Bialeschki, M. Deborah; Conn, Michael
This commentary discusses the emergence of youth development research and evaluation in the nonprofit arena over the past 10 to 15 years. Included in this discussion is the establishment of the context for youth development research in nonprofits, a brief description of key examples of research from three youth nonprofits that illustrate the…
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. ...
Full Text Available This paper deals with crowdfunding as a new and alternative mechanism of nonprofit funding which has thus far attracted little scholarly attention in the Czech context. It focuses on the factors that affect a campaign’s overfunding rate and determines whether these factors are consistent among different forms of project creators. A comprehensive analysis of reward-based crowdfunding in the Czech Republic was conducted based on the data from 617 projects using the Czech crowdfunding platform Hithit that were categorized according to the status of the project creator. Using binary logistic regression, a statistic estimation on an overall sample and on a sample of purely nonprofit projects was executed in order to observe if the outcomes diff er. Th e key empirical finding is that NGOs tend to raise fewer additional funds than other forms of project creators. Except for certain specific factors, the effects of the examined factors were consistent across all samples. Th is new and innovative approach to resource insufficiency by using alternative funding sources presents an important and unexplored research gap in the (post- transitive context of nonprofit sector studies, enabling a view of policy implications for Czech NGOs.
Human milk, widely understood to be beneficial for infants, can be lifesaving for preterm neonates, especially in reducing the risk of necrotizing enterocolitis. Donor human milk (DHM) is an option when mothers are unable to provide milk or have an inadequate supply for their infants. Nonprofit donor human milk banks are established to provide safe, processed human milk from milk donated by healthy lactating mothers who have undergone a rigorous screening process. These milk banks, operating under the auspices of the Human Milk Banking Association of North America, obtain, process, and dispense human milk under strict guidelines set by the association. Increasing the supply of donor human milk to meet a dramatic increase in demand poses a significant challenge for nonprofit milk banks. Efforts to increase supply nationwide include education of providers, use of social media to engage potential donors, and outreach to news media. In parallel, milk banks are establishing regional depots to collect donations, and additional milk banks are being developed. This article describes the current nonprofit milk bank industry in the United States, its challenges, and its future prospects. © 2013 by the American College of Nurse‐Midwives.
... 42 Public Health 1 2010-10-01 2010-10-01 false Nondiscrimination against religious organizations... GRANTS CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES, LOCAL GOVERNMENTS AND RELIGIOUS ORGANIZATIONS... organizations. (a) Religious organizations are eligible, on the same basis as any other organization, to...
... of an organization the financial statements of which are included in consolidated financial statements with other organizations, its consolidated financial statements). Notice 2010-39 In May 2010, the... audited financial statements. The expected recordkeepers are hospital organizations described in sections...
... HUMAN SERVICES CHARITABLE CHOICE UNDER THE COMMUNITY SERVICES BLOCK GRANT ACT PROGRAMS § 1050.3 What..., discriminate against a program beneficiary or prospective program beneficiary on the basis of religion or a...
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.
Pelaez, C.; Pelaez, J.
Blueprint Earth was created as a nonprofit scientific research organization dedicated to conducting micro-scale interdisciplinary environmental investigations to generate macroscopic, system-level environmental understanding. The field data collection and analysis process was conceived to be dependent on student participation and collaboration with more senior scientists, effecting knowledge transfer and emphasizing the critical nature of interdisciplinary research in investigating complex, macroscopic questions. Recruiting for student volunteer researchers is conducted in academic institutions, and to date has focused primarily on the Los Angeles area. Self-selecting student participation has run contrary to traditional STEM demographics. The vast majority of research participants in Blueprint Earth's work are female and/or from a minority (non-white) background, and most are first-generation college students or from low-income, Pell grant-eligible households. Traditional field research programs for students often come at a high cost, creating barriers to access for field-based STEM opportunities. The nonprofit model employed by Blueprint Earth provides zero-cost access to opportunity for students that the STEM world is currently targeting for future professional development.
Stewart, Louis J; Smith, Pamela C
This study examines the impact of the 2008 global financial crisis on large US nonprofit health systems. We proceed from an analysis of the contemporary capital financing practices of 25 of the nation's largest nonprofit hospitals and health systems. We find that these institutions relied on operating cash flows, public issues of insured variable rate debt, and accumulated investment to meet their capital financing needs. The combined use of these three financial instruments provided these organizations with $22.4 billion of long-term capital at favorable terms and the lowest interest rates. Our analysis further indicates that the extensive utilization of bond insurance, auction rate debt, and interest rate derivatives created significant risk exposures for these health systems. These risks were realized by the broader global financial crisis of 2008. Findings indicate these health systems incurred large losses from the early retirement of their variable rate debt. In addition, many organizations were forced to post nearly $1 billion of liquid collateral due to the falling values of their interest rate derivatives. Finally, the investment portfolios of these large nonprofit health systems suffered millions of dollars of unrealized capital losses, which may minimize their ability to finance future capital investment requirements.
Gneezy, Ayelet; Gneezy, Uri; Nelson, Leif D; Brown, Amber
A field experiment (N = 113,047 participants) manipulated two factors in the sale of souvenir photos. First, some customers saw a traditional fixed price, whereas others could pay what they wanted (including $0). Second, approximately half of the customers saw a variation in which half of the revenue went to charity. At a standard fixed price, the charitable component only slightly increased demand, as similar studies have also found. However, when participants could pay what they wanted, the same charitable component created a treatment that was substantially more profitable. Switching from corporate social responsibility to what we term shared social responsibility works in part because customized contributions allow customers to directly express social welfare concerns through the purchasing of material goods.
Semmes, Clovis E
In the twentieth century, race-based residential and commercial segregation that supported racial oppression and inequality became an elemental characteristic of urban black communities. Conflict-ridden, black-white relationships were common. However, the Chicago Defender Charities, Inc., the entity that sponsors the largest African American parade in the country and that emerged in 1947, embodied a tradition of charitable giving, self-help, and community service initiated in 1921 by Chicago Defender newspaper founder and editor, Robert S. Abbott. The foundation of this charitable tradition matured as a result of an early and sustained collaboration between Chicago’s white-owned Regal Theater and the black-owned Chicago Defender newspaper. Thus, in segregated African American communities, black and white commercial institutions, under certain conditions, were able to find important points of collaboration to uplift the African American communities of which they were a part.
van der Weele, Joël J.; von Siemens, Ferdinand
Self-signaling theory argues that individuals partly behave prosocially to create or uphold a favorable self-image. To study self-signaling theory, we investigate whether increasing self-image concerns affects charitable giving. In our experiment subjects divide 20 euros between themselves and a charity. Some randomly determined participants are induced to wear a bracelet for the two weeks following their donation decision. This bracelet serves as a private reminder of the experiment, thus ma...
Medical research foundations can compete more effectively for charitable dollars by being aware of motivations for giving when designing marketing strategy. The study tests the extent to which the motives of reciprocity, income, career, and self-esteem predict monetary giving to medical research. The results indicate that reciprocity and income motives are significant predictors of giving, as are household assets and age. Interpretation of these results leads to several suggestions for marketing strategy.
Smith, Pamela C
Strategic tax planning issues are important to the nonprofit health care sector, despite its philanthropic mission. The consolidation of the industry has led management to fight for resources and develop alternative strategies for raising money. When management evaluates alternative collaborative structures to increase efficiency, the impact on governance structures must also be considered. The increased governmental scrutiny of joint ventures within the health care sector warrants management's attention as well. The financial incentives must be considered, along with the various tax policy implications of cross-sector collaborations.
Epstein, S S
The American Cancer Society is fixated on damage control--diagnosis and treatment--and basic molecular biology, with indifference or even hostility to cancer prevention. This myopic mindset is compounded by interlocking conflicts of interest with the cancer drug, mammography, and other industries. The "nonprofit" status of the Society is in sharp conflict with its high overhead and expenses, excessive reserves of assets and contributions to political parties. All attempts to reform the Society over the past two decades have failed; a national economic boycott of the Society is long overdue.
Glantz, S A; Wilson-Loots, R
Because it is widely played, claims that smoking restrictions will adversely affect bingo games is used as an argument against these policies. We used publicly available data from Massachusetts to assess the impact of 100% smoke-free ordinances on profits from bingo and other gambling sponsored by charitable organisations between 1985 and 2001. We conducted two analyses: (1) a general linear model implementation of a time series analysis with net profits (adjusted to 2001 dollars) as the dependent variable, and community (as a fixed effect), year, lagged net profits, and the length of time the ordinance had been in force as the independent variables; (2) multiple linear regression of total state profits against time, lagged profits, and the percentage of the entire state population in communities that allow charitable gaming but prohibit smoking. The general linear model analysis of data from individual communities showed that, while adjusted profits fell over time, this effect was not related to the presence of an ordinance. The analysis in terms of the fraction of the population living in communities with ordinances yielded the same result. Policymakers can implement smoke-free policies without concern that these policies will affect charitable gaming.
Gandré, Coralie; Prigent, Amélie; Kemel, Marie-Louise; Leboyer, Marion; Chevreul, Karine
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.
Conversion of hospitals, health insurers, and health plans from nonprofit to for-profit ownership has become a focus of national debate. The author examines why nonprofit ownership has been dominant in the US health system and assesses the strength of the argument that nonprofits provide community benefits that would be threatened by for-profit conversion. The author concludes that many of the specific community benefits offered by nonprofits, such as care for the poor, could be maintained or replaced by adequate funding of public programs and that quality and fairness in treatment can be better assured through clear standards of care and adequate monitoring systems. As health care becomes increasingly commercialized, the most difficult parts of nonprofits' historic mission to preserve are the community orientation, leadership role, and innovation that nonprofit hospitals and health plans have provided out of their commitment to a community beyond those to whom they sell services.
This inquiry contributes to the literature on the development of “nonprofit marketing thought” by describing how the field’s early period established a legacy effect on nonprofit marketing scholarship to the present day. This qualitative work uses a wide variety of sources from a protracted historical period in order to more fully inform a perspective on the relevant issues that have influenced the development of nonprofit marketing scholarship. The investigation suggests that, although the d...
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.
This article discussed a new computer application that has the potential to change how companies handle their community investment. The Goodness 3.0 tool can be integrated into a number of pages on a company's web site, such as the human resources Intranet page or the customer reward page on the web. Users can then make direct contributions to nearly any certified charity in North America. The user can select a group a charities, allocate percentages among them, and establish whether the donation is a one-time or a recurring event. Matching donations take place in real time. Being a good corporate citizen helps attract and retain employees. This program allows the company to focus on the charitable interests of the employees, and it empowers employees to have direct involvement in where their money goes. Integrated companies can use the tool to strengthen their consumer brands. At present, most large corporations use an online grant management system to process grant applications from not-for-profit organizations. This type of system is practical for processing applications, but it fails to build relationships.
Full Text Available Food banks make up an increasing phenomenon of nonprofit organizations answering to new social needs related to the global socioeconomic crisis. In order to explore if they are suitably adapting to their environments in Spain, one of the countries most seriously affected by the crisis in South Europe, this work assumes a hybrid qualitative–quantitative structure composed of an exploratory case study based on semi-structured interviews followed by a survey addressed to all the Spanish food banks. Much of the academic literature has concerned the appropriateness of food banks as a delivery mechanism in the context of welfare state withdrawal. This paper takes this in a different direction by examining Spanish food banks from an organizational management point of view. Wary of concerns about the institutionalization of food charity, on the one hand, and recognizing the escalating daily reliance on food banks, on the other, this paper seeks to address potential technical supply problems and challenges food banks face and open debate about the organizational networks of food banks more generally. The results show nonprofit entities based on a voluntary workforce who run supply chains in order to join both social and business targets. Their situation, performance, resources, mutual relationships and the links with other entities are described, paying special attention to the changes induced by the latest contextual changes. In short, food banks are efficiently organized and well established in their territories as a coherent social movement, although they should improve in their strategic view, coordination, resources and sources of these, to satisfy more adequately their increasingly complex demands.
Ioana – Julieta Josan
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.
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.
Given the increasing numbers of scandals, the awareness among fund-raisers that the public's trust is crucial for the nonprofit sector is growing. This study investigates the relationship between trust and charitable giving. Charitable organizations can increase the public's trust by signaling their
Bekkers, Rene H.F.P.
Given the increasing numbers of scandals, the awareness among fund-raisers that the public’s trust is crucial for the nonprofit sector is growing. This study investigates the relationship between trust and charitable giving. Charitable organizations can increase the public’s trust by signaling their
... Collection; Comments Requested; Request for Recognition of a Non-Profit Religious, Charitable, Social Service...) Title of the Form/Collection: Request for Recognition of a Non- profit Religious, Charitable, Social... organization meets the regulatory and relevant case law requirements for recognition by the Board as a legal...
... Collection; Comments Requested: Request for Recognition of a Non-profit Religious, Charitable, Social Service... Approved Collection. (2) Title of the Form/Collection: Request for Recognition of a Non- profit Religious, Charitable, Social Service, or Similar Organization. (3) Agency form number, if any, and the applicable...
... Collection; Comments Requested: Request for Recognition of a Non-Profit Religious, Charitable, Social Service... Collection. (2) Title of the Form/Collection: Request for Recognition of a Non- profit Religious, Charitable, Social Service, or Similar Organization. (3) Agency form number, if any, and the applicable component of...
... Collection; Comments Requested: Request for Recognition of a Non-Profit Religious, Charitable, Social Service... Recognition of a Non- profit Religious, Charitable, Social Service, or Similar Organization. (3) Agency form... requirements for recognition by the Board as a legal service provider, which then would allow its designated...
... 42 Public Health 1 2010-10-01 2010-10-01 false Treatment of intermediate organizations. 54a.12... CHARITABLE CHOICE REGULATIONS APPLICABLE TO STATES, LOCAL GOVERNMENTS AND RELIGIOUS ORGANIZATIONS RECEIVING... ABUSE PREVENTION AND TREATMENT SERVICES § 54a.12 Treatment of intermediate organizations. If a...
O'Connor, A. S.; Farr, B.
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.
Lalwani, Tanya; Rajaratnam, Julie Knoll; McOwen, Jordan; Gordis, Deborah J; Bowen, Lisa A; Bernson, Jeff
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: firstname.lastname@example.org.
Kastrup Nielsen, Sebastian; Svejvig, Per
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...
... 32 National Defense 1 2010-07-01 2010-07-01 false What financial management standards do I include... financial management standards do I include for nonprofit participants? So as not to force system changes..., your expenditure-based TIA's requirements for the financial management system of any nonprofit...
Bradley, Jean Ryberg
This dissertation consists of three essays using publicly reported internal control deficiencies to examine agency conflicts in the unique organizational setting provided by nonprofit charter schools. In my first essay, I find evidence that increased agency conflicts in nonprofit charter schools are "not" associated with increased…
... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Calculation of the fair market value of the... of the fair market value of the remainder interest in a charitable remainder unitrust (temporary). (a...) through (c). (d) Valuation. The fair market value of a remainder interest in a charitable remainder...
Jones, Daniel B; Propper, Carol; Smith, Sarah
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.
Dewaelheyns, Nico; Eeckloo, Kristof; Van Hulle, Cynthia
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.
Full Text Available Bazar de la Charite, 1885 yılında Katolik Fransız Aristokratlan tarafından yardım ve hayır amacıyla Paris'de kurulmuştur. 1897 yılında yangına kadar yıllık bir organizasyon olarak varlığını sürdürmüştür. Yangında çoğu aristokrat 126 kişi hayatmı kaybetmiştir. Yangının ardından 30 ceset yakınlan tarafından teşhis edilememiş, kimliklendirme amacıyla diş hekimlerine başvurulmuştur. Dr. Oscar Amoedo'nun yürüttüğü çalışmalann sonucunda teşhis edilemeyen cesetler kimliklendirilmiştir. Dr. Oscar Amoedo, yangın sonrası kimliklendirmede diş hekimlerinin rolünü anlatan makalesi ve ardından yayınladığı “L'Art dentaire en Medecine Legale” adlı kitabıyla adli odontolojinin temellerini kurmuştur. Anahtar kelimeler: Bazar de la Charite, adli odontoloji, yangın, Paris
... securities have a fair market value of $100,000 and an adjusted basis to A of $20,000. (b) The present value... purposes, the investment in the contract is $59,755, that is, the present value of the annuity. (d) The... of section 170 for the taxable year, including the percentage limitations of section 170(b), no...
The widely spread of the digital technologies, such as laptop and the Internet, have brought out profound changes in the economy as wel as in political and social life and intensified the interactions and communication between the state, civil society, and market. For the time being, it offered opportunities for the nonprofit sector to initiate a brand-new stage. This article aims to explore how the technology connects nonprofit sector to government and civil society and assess the impact of technology in nonprofit sector perspective by taking The Red Cross of Society of China as an example.
Gravert, Christina Annette
I conduct a field experiment at a charitable bookstore to provide evidence for the role of identity under "pay-what-you-want pricing". When subtly reminded of their participation in the store's membership program members paid significantly more per book then without a reminder, while this nudge h...
... the gross income of the estate for 1972, and N University receives $100,000 from the estate in such... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... unlimited charitable contributions deduction. (a) Income in respect of a decedent. For purposes of §§ 1.642...
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.
... DEFENSE DoD GRANT AND AGREEMENT REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.665 Must I require nonprofit...
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.
Full Text Available This inquiry contributes to the literature on the development of “nonprofit marketing thought” by describing how the field’s early period established a legacy effect on nonprofit marketing scholarship to the present day. This qualitative work uses a wide variety of sources from a protracted historical period in order to more fully inform a perspective on the relevant issues that have influenced the development of nonprofit marketing scholarship. The investigation suggests that, although the debate on whether or not marketing is a science was nominally resolved years ago, the origins of marketing scholarships as an applied business discipline remain influential. The effects on this influence is a body of research that is fragmented, conflicted, sometimes invalid, and has produced few general theories indicative of a social science. Recommendations are offered for improving the quality of nonprofit marketing scholarship.
Weighing the corporate against the nonprofit governance model, the answer may be "neither." Both systems can learn from each other, experts say, and best practices in public companies do not automatically translate to health care boards.
Skulnik, Gary; Goodsite, Michael Evan
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...
Goodsite, Michael Evan; Warncke, Esbern; Moseholm, Lars
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...
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...
Richard G. Frank; David S. Salkever
This article studies provision of charity care by private, nonprofit hospitals. We demonstrate that in the absence of large positive income effects on charity care supply, convex preferences for the nonprofit hospital imply crowding out by other private or government hospitals. Extending our model to include impure altruism (rivalry) provides a possible explanation for the previously reported empirical result that both crowding out and income effects on indigent care supply are often weak or ...
Rodrigues, Amanda Deborah Norma; Passos Ruvald, Carolina; Svetleva, Stanimira Nikolaeva
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 ...
Harrigan, Kevin; Brown, Dan; MacLaren, Vance
Electronic Bingo games have recently appeared in Ontario Charitable Gaming Centres. Here we summarize the characteristics of this novel form of electronic gambling, and give a detailed characterization of one game. We contend that these games have structural characteristics that make them similar to modern Electronic Gaming Machines (EGMs) that feature multiline slots games. These features include a fast and continuous gaming experience, with player adjustable win size and reinforcement rate, a high frequency of losses disguised as wins, and highly salient near misses. Some of these games also have bonus rounds and provide players with a list of recent wins. We conclude that provincial and state gaming authorities should be aware that the placement of Bingo EGMs in existing Bingo facilities may increase problem gambling among an already well-established community of Bingo enthusiasts.
Nettleton, Sarah; Hardey, Michael
The increase in fundraising through mass-participation running events is emblematic of a series of issues pertinent to contemporary conceptualizations of health and illness. This increasingly popular spectacle serves as an indicator of present-day social relationships and broader cultural and ideological values that pertain to health. It highlights contemporary discourses on citizenship; 'active citizens' can ostentatiously fulfil their rights and responsibilities by raising money for those 'in need'. Involvement in such events comprises an example of the current trend for drawing attention to illness, and sharing one's experiences with others. We examine these issues through a consideration of charity advertisements and offer a fourfold typology of runners in terms of their orientations to both mass-participation running and charity. We conclude that 'charitable bodies' are constructed out of the interrelationships between philanthropic institutions, sport and individual performance.
Stevens, Jack; Keim, Sarah A
Many hospitalized preterm infants do not exclusively receive mother's own milk, so milk from another mother may be sought. Previous research indicated that just 1% of US women who express breast milk actually donate it for another family. Therefore, strategies to boost donation rates should be identified. We draw upon the experimental literature on charitable giving of monetary donations to offer 6 strategies to promote breast milk donations to milk banks in North America. These strategies include (1) highlighting a potential identifiable recipient of donated breast milk as opposed to highlighting groups of potential recipients; (2) emphasizing similarities between the potential donor and potential beneficiaries; (3) emphasizing similarities between the potential donor and previous donors; (4) using negative arousal to promote donations; (5) emphasizing the self-interest of those asking for breast milk donations; and (6) highlighting the specific effect of breast milk donations. Potential limitations of these strategies are discussed. © The Author(s) 2015.
Ault, Kelvin; Childs, Brad; Wainright, Charles F; Young, Marilyn
The purpose of this article is to explore the factors that affect the negotiations for an acquisition of a nonprofit system by an investor-owned entity. The recent economic downturn, accompanying credit crisis, and healthcare reform legislation will likely encourage and accelerate the pace of merger and acquisition (M&A) transactions between investor-owned entities and nonprofit hospitals. As many nonprofits are smaller, more financially vulnerable, and more limited in their access to capital than their investor-owned counterparts, nonprofits could be prime targets for investor-owned acquirers during the healthcare reform implementation period. In M&A transactions of this type, the investor-owned acquirer typically is motivated to pursue an acquisition when the deal promises an acceptable return on investment and decreased operating costs from economies of scale. Alternatively, the nonprofit target is typically seeking funding for upgrades to facilities and information technology systems as well as a continued commitment to charity care and managed-care contracting leverage. A successful acquisition of a nonprofit hospital by an investor-owned company requires a careful analysis of relevant tax, economic, and strategic factors prior to closing the deal. This article lists the most significant factors to consider in these deals and explains how these factors should influence the purchase price and postacquisition cash flow.
Ziemann, Esther; Oestmann, Jörg-Wilhelm
One quality parameter of medical theses is the number of articles published by the doctoral candidates. Over the course of the past decade the Charité-Universitätsmedizin Berlin has taken steps to improve the quality of the theses completed by its doctoral students in medicine and increase their publication activity. This study was designed to verify the efficacy of these measures and to detect general trends. Medical theses completed in 1998, 2004 and 2008 (sample size >250 for each year) were retrospectively analyzed with regard to associated publications within a 7-year period (from 5 years before completion to 2 years thereafter). Quality and quantity were recorded. Publications found in the PubMed database were evaluated; the impact factor of the publishing journal was used as quality parameter. The sample sizes were 264 for 1998, 316 for 2004, and 316 for 2008. The number of publications per doctoral student increased from 0.78 to 1.39 over the course of the study period, and the average impact factor rose from 2.42 to 3.62. Analysis using the current impact factors of the publishing journals showed an increase from 3.13 to 3.85. The proportion of case reports fell from 12.7% to 8%. The proportion of first authorships remained about the same. The past decade has seen an increase in the number of publications by doctoral students at the Charité and a rise in the average impact factor of the journals concerned.
Johnson, Susan R
For several years, Wall Street investment firms have campaigned for conversion of nonprofit health insurers to investor ownership, arguing that an infusion of equity capital is critical to insurers' survival. However, closer examination of the financial performance and capital position of not-for-profit health plans shows that: The lower operating margins reported by not-for-profit health plans very likely reflect the organizations' corporate missions to serve their communities by minimizing the cost of coverage and their ability to invest all gains back into the company for the future benefit of their customers. Their investor-owned counterparts must generate higher margins to give shareholders a return on their investment. Compared with investor-owned insurers, not-for-profit health plans use a significantly higher percentage of the customers' premium dollar to pay health care claims. A lower percentage goes for administrative expenses. Over the past 10 years, not-for-profit health plans have succeeded in using operational and investment gains to build and retain a strong capital position--stronger than that of investor-owned companies--while investing heavily in infrastructure, product development, and market growth.
Three to four million individuals struggle with obsessive-compulsive disorder (OCD) in the United States at any given time. OCD can be a debilitating disorder associated with significant quality-of-life and occupational impairment. First-line treatments for OCD (selective serotonin reuptake inhibitors and exposure and response prevention therapy) have been shown to be effective; yet, many individuals suffering from OCD experience multiple barriers to accessing these treatments. In fact, it can take as many as 17 years from onset of symptoms to effective treatment. Given the need to increase access to and utilization of effective treatments, direct-to-consumer marketing in the context of OCD appears crucial. The International OCD Foundation (formerly the Obsessive Compulsive Foundation) was established as a nonprofit organization with a mission to educate the public and mental health professionals about appropriate practice guidelines, raise awareness of the disorder, and ensure that individuals looking for treatment find the necessary resources. This paper reviews the obstacles those struggling with OCD face in their attempts to alleviate suffering, as well as the direct-to-consumer strategies and tactics used by the International OCD Foundation to improve access to empirically supported, effective treatment. Copyright Â© 2011. Published by Elsevier Ltd.
Fox, Daniel M
POLICY POINTS: Health policy in the United States has, for more than a century, simultaneously and paradoxically incentivized the growth as well as the commercialization of nonprofit organizations in the health sector. This policy paradox persists during the implementation of the Affordable Care Act of 2010. For more than a century, policy in the United States has incentivized both expansion in the number and size of tax-exempt nonprofit organizations in the health sector and their commercialization. The implementation of the Affordable Care Act of 2010 (ACA) began yet another chapter in the history of this policy paradox. This article explores the origin and persistence of the paradox using what many scholars call "interpretive social science." This methodology prioritizes history and contingency over formal theory and methods in order to present coherent and plausible narratives of events and explanations for them. These narratives are grounded in documents generated by participants in particular events, as well as conversations with them, observing them in action, and analysis of pertinent secondary sources. The methodology achieves validity and reliability by gathering information from multiple sources and making disciplined judgments about its coherence and correspondence with reality. A paradox with deep historical roots persists as a result of consensus about its value for both population health and the revenue of individuals and organizations in the health sector. Participants in this consensus include leaders of governance who have disagreed about many other issues. The paradox persists because of assumptions about the burden of disease and how to address it, as well as about the effects of biomedical science that is translated into professional education, practice, and the organization of services for the prevention, diagnosis, treatment, and management of illness. The policy paradox that has incentivized the growth and commercialization of nonprofits in
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Background: oral health is an important aspect of well-being. In Italy immigrants can have different access to health care services, and can opt for the national Health Service (nHS and/ or private non- profit health care organizations. The purpose of this study was to develop an instrument to evaluate oral health in the immigrant population of rome and to investigate the differences between two different types of ser- vices: the First observation unit at the department of oral and Maxillo Facial Sciences, at the "Sapienza" university of rome (a nHS affiliate, and a charitable organization, the caritas dental center (cdc.
Methods: a multiple-choice questionnaire was administered between the last trimester of 2006 and the first trimester of 2007. a chi square analysis was performed and the level of significance was set at p<0.05. reSulTS: The sample was composed of 250 people, of which 100 were patients of the cdc and 150 were patients of the nHS. The percentage of non-Italians was 80% (n=80 in the cdc sample, and only 16% (n=25 in the nHS sample. In the cdc, definitive resolving therapies, such as tooth extractions, prevailed (60% v’s 47% nHS; p=0.033. In addition, the frequency of consumption of sugary foods and drinks was significantly higher among cdc patients (31% reported to consume these over 9 times a day compared to nHS patients (11% reporting this consumption.
Discussion: the study shows a substantial under using of the national Health Service for oral health care needs by the immigrant population. The particular composition of the sample, with a high prevalence being of romanian nationality, might reflect specific conditions of this nationality. The results showed that immigrants were satisfied with the health care even though they encountered difficulties in terms of level of communication.
Jiang, Jiang; Zeng, Taoran; Zhang, Chong; Wang, Rong
Based on self-determination theory, the current research aimed to explore the potential mediating effect of relatedness need satisfaction on the relationship between charitable behavior and well-being in the Chinese context. Employing a cross-sectional design, participants reported data on the aforementioned variables in Study 1. The results indicated that relatedness need satisfaction mediated the positive relationship between charitable behavior and hedonic well-being and that between charitable behavior and eudaimonic well-being. Subsequently, a field experiment was conducted in Study 2. Participants rated their levels of relatedness need satisfaction and well-being after charitable donation behaviors were primed. We again observed consistent results. Specifically, charitable behavior was positively associated with both hedonic and eudaimonic well-being, and these relationships were mediated by relatedness need satisfaction. The above findings help to clarify the association between charitable behavior and people's subjective feelings (i.e., well-being), and they deepen our understanding of the underlying mechanism from the perspective of psychological needs satisfaction. © 2016 International Union of Psychological Science.
Marina Gazzini (a cura di); Antonio Olivieri (a cura di)
The section contains contributions focusing on the practices and records relating to the economics of hospitals in late medieval Italy. Experts from different disciplines – economic historians, historians of the document, historians of the Middle Ages and of welfare institutions – offer a significant overview of hospitals situated in the north, the center and the south of the Italian peninsula between the fourteenth and sixteenth centuries. They investigate the mechanisms of funding of charit...
Herring, Bradley; Gaskin, Darrell; Zare, Hossein; Anderson, Gerard
The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association's (AHA) Annual Survey to compare the value of community benefits with the tax exemption. We contrast nonprofit's total community benefits to what for-profits provide and distinguish between charity and other community benefits. We find that the value of the tax exemption averages 5.9% of total expenses, while total community benefits average 7.6% of expenses, incremental nonprofit community benefits beyond those provided by for-profits average 5.7% of expenses, and incremental charity alone average 1.7% of expenses. The incremental community benefit exceeds the tax exemption for only 62% of nonprofits. Policymakers should be aware that the tax exemption is a rather blunt instrument, with many nonprofits benefiting greatly from it while providing relatively few community benefits.
Horwitz, Jill R; Nichols, Austin
Hospitals operate in markets with varied demographic, competitive, and ownership characteristics, yet research on ownership tends to examine hospitals in isolation. Here we examine three hospital ownership types -- nonprofit, for-profit, and government -- and their spillover effects. We estimate the effects of for-profit market share in two ways, on the provision of medical services and on operating margins at the three types of hospitals. We find that nonprofit hospitals' medical service provision systematically varies by market mix. We find no significant effect of market mix on the operating margins of nonprofit hospitals, but find that for-profit hospitals have higher margins in markets with more for-profits. These results fit best with theories in which hospitals maximize their own output.
Douven, Rudy C H M; Schut, Frederik T
In this paper we examine the pricing behaviour of nonprofit health insurers in the Dutch social health insurance market. Since for-profit insurers were not allowed in this market, potential spillover effects from the presence of for-profit insurers on the behaviour of nonprofit insurers were absent. Using a panel data set for all health insurers operating in the Dutch social health insurance market over the period 1996-2004, we estimate a premium model to determine which factors explain the price setting behaviour of nonprofit health insurers. We find that financial stability rather than profit maximisation offers the best explanation for health plan pricing behaviour. In the presence of weak price competition, health insurers did not set premiums to maximize profits. Nevertheless, our findings suggest that regulations on financial reserves are needed to restrict premiums. Copyright © 2011 Elsevier B.V. All rights reserved.
Chux Gervase Iwu
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.
Full Text Available This article focusses on the relationships between volunteers and refugees in the German “welcome culture”. I highlight the continuities between historical and colonial notions of feminine charity and contemporary volunteering efforts in support of refugees in Germany. The “welcome culture” is conceived here as a charitable space that is historically sedimented by specific understandings of gender, racial and class difference. In particular, the difference between the modern emancipated female volunteer and the female oppressed refugee plays a central role. The question of female self-determination, then, becomes an important social arena in the German “welcome culture”, through which the rate and terms of participation of refugees in social life are negotiated. Thus I draw on decolonial thought as well as theoretical insights from post-development scholarship and critical studies of humanitarianism in order to consider the multitemporal and transnational character of current “welcome culture” as well as to gain a better understanding of the entailed power relations. These are more contingent than might first appear. Presenting findings from my ongoing fieldwork I conclude that the notion of “welcome culture” allows for the emergence of new forms of sociality.
Dickert, Stephan; Kleber, Janet; Västfjäll, Daniel; Slovic, Paul
One of the puzzling phenomena in philanthropy is that people can show strong compassion for identified individual victims but remain unmoved by catastrophes that affect large numbers of victims. Two prominent findings in research on charitable giving reflect this idiosyncrasy: The (1) identified victim and (2) victim number effects. The first of these suggests that identifying victims increases donations and the second refers to the finding that people’s willingness to donate often decreases as the number of victims increases. While these effects have been documented in the literature, their underlying psychological processes need further study. We propose a model in which identified victim and victim number effects operate through different cognitive and affective mechanisms. In two experiments we present empirical evidence for such a model and show that different affective motivations (donor-focused vs. victim-focused feelings) are related to the cognitive processes of impact judgments and mental imagery. Moreover, we argue that different mediation pathways exist for identifiability and victim number effects. PMID:26859848
Pollard, Christina M; Mackintosh, Bruce; Campbell, Cathy; Kerr, Deborah; Begley, Andrea; Jancey, Jonine; Caraher, Martin; Berg, Joel; Booth, Sue
Australian efforts to address food insecurity are delivered by a charitable food system (CFS) which fails to meet demand. The scope and nature of the CFS is unknown. This study audits the organisational capacity of the CFS within the 10.9 square kilometres of inner-city Perth, Western Australia. A desktop analysis of services and 12 face-to-face interviews with representatives from CFS organisations was conducted. All CFS organisations were not-for⁻profit and guided by humanitarian or faith-based values. The CFS comprised three indirect services (IS) sourcing, banking and/or distributing food to 15 direct services (DS) providing food to recipients. DS offered 30 different food services at 34 locations feeding over 5670 people/week via 16 models including mobile and seated meals, food parcels, supermarket vouchers, and food pantries. Volunteer to paid staff ratios were 33:1 (DS) and 19:1 (IS). System-wide, food was mainly donated and most funding was philanthropic. Only three organisations received government funds. No organisation had a nutrition policy. The organisational capacity of the CFS was precarious due to unreliable, insufficient and inappropriate financial, human and food resources and structures. System-wide reforms are needed to ensure adequate and appropriate food relief for Australians experiencing food insecurity.
Ottoni-Wilhelm, Mark; Estell, David B; Perdue, Neil H
This study investigated the relationship between the monetary giving and volunteering behavior of adolescents and the role-modeling and conversations about giving provided by their parents. The participants are a large nationally-representative sample of 12-18 year-olds from the Panel Study of Income Dynamics' Child Development Supplement (n = 1244). Adolescents reported whether they gave money and whether they volunteered. In a separate interview parents reported whether they talked to their adolescent about giving. In a third interview, parents reported whether they gave money and volunteered. The results show that both role-modeling and conversations about giving are strongly related to adolescents' giving and volunteering. Knowing that both role-modeling and conversation are strongly related to adolescents' giving and volunteering suggests an often over-looked way for practitioners and policy-makers to nurture giving and volunteering among adults: start earlier, during adolescence, by guiding parents in their role-modeling of, and conversations about, charitable giving and volunteering. Copyright © 2013 The Foundation for Professionals in Services for Adolescents. Published by Elsevier Ltd. All rights reserved.
Full Text Available One of the puzzling phenomena in philanthropy is that people can show strong compassion for identified individual victims but remain unmoved by catastrophes that affect large numbers of victims. Two prominent findings in research on charitable giving reflect this idiosyncrasy: The (1 identified victim and (2 victim number effects. The first of these suggests that identifying victims increases donations and the second refers to the finding that people's willingness to donate often decreases as the number of victims increases. While these effects have been documented in the literature, their underlying psychological processes need further study. We propose a model in which identified victim and victim number effects operate through different cognitive and affective mechanisms. In two experiments we present empirical evidence for such a model and show that different affective motivations (donor-focused vs. victim-focused feelings are related to the cognitive processes of impact judgments and mental imagery. Moreover, we argue that different mediation pathways exist for identifiability and victim number effects.
Full Text Available A series of experimental studies by multiple groups of researchers have found that displaying images of watching eyes causes people to behave more prosocially. It is not yet clear whether watching eyes increase prosocial motivation per se, or whether they simply make people's behavior more normative. Here, we report results from a surreptitious behavioral experiment examining the impacts of watching eye images and cues to local norms on charitable donations in a controlled setting. Eye images significantly increased average donations. Eye images did not make people conform more closely to the apparent norm overall. Instead, there were different patterns according to the apparent norm. For an apparent norm of small donations, eye images made many participants more generous than the norm. For an apparent norm of large donations, there was an excess of participants giving zero in the no-eyes treatment, which was abolished in the eyes treatment. Our results can be explained by a combination of watching eyes increasing prosocial motivation and reluctance to leave a donation visibly less generous than the norm.
Christina M. Pollard
Full Text Available Australian efforts to address food insecurity are delivered by a charitable food system (CFS which fails to meet demand. The scope and nature of the CFS is unknown. This study audits the organisational capacity of the CFS within the 10.9 square kilometres of inner-city Perth, Western Australia. A desktop analysis of services and 12 face-to-face interviews with representatives from CFS organisations was conducted. All CFS organisations were not-for–profit and guided by humanitarian or faith-based values. The CFS comprised three indirect services (IS sourcing, banking and/or distributing food to 15 direct services (DS providing food to recipients. DS offered 30 different food services at 34 locations feeding over 5670 people/week via 16 models including mobile and seated meals, food parcels, supermarket vouchers, and food pantries. Volunteer to paid staff ratios were 33:1 (DS and 19:1 (IS. System-wide, food was mainly donated and most funding was philanthropic. Only three organisations received government funds. No organisation had a nutrition policy. The organisational capacity of the CFS was precarious due to unreliable, insufficient and inappropriate financial, human and food resources and structures. System-wide reforms are needed to ensure adequate and appropriate food relief for Australians experiencing food insecurity.
... 29 Labor 3 2010-07-01 2010-07-01 false System must be nonprofit or operated on a share-crop basis... Requirements Under Section 13(b)(12) The Irrigation Exemption § 780.407 System must be nonprofit or operated on... on facilities of any irrigation system unless the ditches, canals, reservoirs, or waterways in...
... 32 National Defense 1 2010-07-01 2010-07-01 false What requirement for access to a nonprofit participant's records do I include in a TIA? 37.920 Section 37.920 National Defense Department of Defense... What requirement for access to a nonprofit participant's records do I include in a TIA? Your TIA must...
... Convenience of the Government (Educational and Other Nonprofit Institutions). 52.249-5 Section 52.249-5... Convenience of the Government (Educational and Other Nonprofit Institutions). As prescribed in 49.502(d), insert the following clause: Termination for Convenience of the Government (Educational and Other...
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.
This essay proposes a model of university-community partnership called "an engaged swarm" that mobilizes networks of students from across classes and disciplines to work with off-campus partners such as nonprofits. Based on theories that translate the distributed, adaptive, and flexible activity of actors in biological systems to…
Fried, Vance H.
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…
Boogaard, C.R.; Fransen, M.L.; Eisend, M.; Langner, T.
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,
Elson, Raymond J.; Ostapski, S. Andrew; O'Callaghan, Susanne; Walker, John P.
Nontraditional teaching aids such as crossword puzzles have been successfully used in the classroom to enhance student learning. Government and nonprofit accounting is a confusing course for students since it has strange terminologies and contradicts the accounting concepts learned in other courses. As such, it is an ideal course for a…
... 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...
... Qualifications for approval as a nonprofit budget and credit counseling agency. (a) Definition of agency. As used... representations and statements contained therein are true and correct to the best of such individual's knowledge... customer service audits; (ii) Cooperating with the United States Trustee and the EOUST in timely responding...
Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine
Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…
Herring, Bradley; Gaskin, Darrell; Zare, Hossein; Anderson, Gerard
The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association’s (AHA) Annual Survey to compare the value of community benefits with the tax exemption. We contrast nonprofit’s total community benefits to what for-profits provide and distinguish between charity and other community benefits. We find that the value of the tax exemption averages 5.9% of total expenses, while total community benefits average 7.6% of expenses, incremental nonprofit community benefits beyond those provided by for-profits average 5.7% of expenses, and incremental charity alone average 1.7% of expenses. The incremental community benefit exceeds the tax exemption for only 62% of nonprofits. Policymakers should be aware that the tax exemption is a rather blunt instrument, with many nonprofits benefiting greatly from it while providing relatively few community benefits. PMID:29436247
Full Text Available Recent decades have been marked by a rising interaction between the State and nonprofits in order to addressincreasingly complex public issues. Government-nonprofit relations were guided by a complex and diverse legal framework, that transformed not only the implementation of public policies, but also the auditing practices and control of such relations. Previous studies have shown the influence of NPM reforms in auditing practices and institutions, of particular interest to this research is the Theory of the Audit Explosion (TEA. This paper analyzes the control of government-nonprofits relations, under the perspective of the TEA, specifically trying to comprehend if there is a causal relationship between the growth of government-nonprofit relations and the audit explosion in the Brazilian context, as predicted by the theory. A field research, based on documentary data and interviews, was undertaken in three Brazilian SAIs. The conclusions highlight the limitations of the explanatory capacity of TEA in Brazil. Although a formal audit explosion was observed, as predicted by TEA, there are substantive barriers to the audit explosion. This is mainly due to the organizational and institutional aspects related to governmental fund transfer entities. Such problems reflect the poor quality of the partnerships themselves and might be a consequence of political variables such as the spurious relationships of some parliamentary members or public employees with partner NGOs.
The purpose of this study was to measure the effect of gendered communication on women's behavioral intentions regarding nonprofit and for-profit entrepreneurship. Women represent half of the U.S. workforce, but only about one third of all American entrepreneurs are women. Feminists have argued that because entrepreneurship is largely understood…
A series of overhead viewgraphs described some of the topics that were discussed at this workshop. A corporate review of the Massachusetts Health and Educational Facilities Authority (HEFA) was presented. HEFA was formed in 1968 to provide cost savings in electric bills to health, education, cultural and other non profit organizations. The methods that HEFA uses to achieve this goal is to provide energy services with either fixed prices or with two-year or five-year options. Since their creation HEFA has a total of 100 signed natural gas contracts and 300 signed electricity contracts
... low- and low-income families or persons for the remaining useful life of the housing and related... useful life of the housing project unless the Agency determines that the transfer will further the... (Continued) RURAL HOUSING SERVICE, DEPARTMENT OF AGRICULTURE DIRECT MULTI-FAMILY HOUSING LOANS AND GRANTS...
... CDFI Fund financial statements that have been reviewed by an independent certified public accountant in accordance with standards issued by the American Institute of Certified Public Accountants, no later than 180... financial statements that have been audited by an independent certified public accountant in accordance with...
..., 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...
... Defense or a Secretary of a Department as receiving sustaining support on a cost-plus-fixed-fee basis from... METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 215.404-72 Modified weighted... of the costs in Block 20 of the DD Form 1547. Show the net (reduced) amount on the DD Form 1547. (ii...
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...
... quality and labeling standards imposed by Federal, State, and local laws and regulations even though the... the Internal Revenue Code of 1986; and (2) Exempt from tax under section 501(a) of that Code. (b) In... tier, who will perform, under this contract, the provision, service, or sale of food in the United...
... amendments to the definition in Sec. 2640.102(q), which would define both sector mutual fund and sector unit... private sector, of $100 million or more (as adjusted for inflation) in any one year. Congressional Review... as follows: Sec. 2640.102 Definitions. * * * * * (q) Sector mutual fund or sector unit investment...
... charitable organization with a separate not-for-profit tax status constituted a fund of a labor organization... statement signed by an independent public accountant certifying that the financial report presents fairly... to file a separate financial statement certified by a public accountant. The Department seeks comment...
Chian, Edward S. K.; DeWalle, Foppe B.
Presents water analysis literature for 1978. This review is concerned with organics, and it covers: (1) detergents and surfactants; (2) aliphatic and aromatic hydrocarbons; (3) pesticides and chlorinated hydrocarbons; and (4) naturally occurring organics. A list of 208 references is also presented. (HM)
Focuses on "organizers," tools or techniques that provide identification and classification along with possible relationships or connections among ideas, concepts, and issues. Discusses David Ausubel's research and ideas concerning advance organizers; the implications of Ausubel's theory to curriculum and teaching; "webbing," a…
RELIEF FOUNDATION, INC. Entity SDGT 102 GOLFRATE HOLDINGS (ANGOLA) LDA Entity SDGT 103 GOODWILL CHARITABLE ORGANIZATION, INC. Entity SDGT 104 GRUPO...Entity SDGT 168 TALIBAN Entity SDGT 169 TAMIL FOUNDATION Entity SDGT 170 TAMILS REHABILITATION ORGANISATION Entity SDGT 171 TEYREBAZEN AZADIYA
Tonge, Richard; Willett, Caroline
This paper is a critical evaluation of a pilot cooperative education project conducted with a charitable organization in the UK. An action research approach was adopted. Final level students who are studying auditing have had the opportunity to apply the knowledge and skills they are developing through their studies to a real-life situation in the…
This paper provides new empirical evidence about English and Welsh charities operating internationally. It answers basic questions unaddressed in existing work: how many charities work overseas, and how has this number changed over time? In which countries do they operate, and what underlies these geographical patterns? It makes use of a unique administrative dataset which records every country in which each charity operates. The results show a sizeable increase in the number of charities working overseas since the mid-1990s. They show that charities are much more likely to work in countries with colonial and linguistic ties to the UK, and less likely to work in countries with high levels of instability or corruption. This considerable geographical unevenness, even after controlling for countries' population size and poverty, illustrates the importance of supply-side theories and of institutional factors to an understanding of international voluntary activity. The paper also serves to provide a new perspective on international charitable operation: while it is the large development charities that are household names, the results reveal the extent of small-scale 'grassroots' registered charitable activity that links people and places internationally, and the extent of activity in 'developed' as well as 'developing' country contexts.
Lindberg, Rebecca; Whelan, Jillian; Lawrence, Mark; Gold, Lisa; Friel, Sharon
Despite the importance of the charitable food sector for a proportion of the Australian population, there is uncertainty about its present and future contributions to wellbeing. This paper describes its nature and examines its scope for improving health and food security. The review, using systematic methods for public health research, identified peer-reviewed and grey literature relevant to Australian charitable food programs (2002 to 2012). Seventy publications met the criteria and informed this paper. The sector includes food banks, more than 3,000 community agencies and 800 school breakfast programs. It provides food for up to two million people annually. The scope extends beyond emergency food relief and includes case management, advocacy and other support. Weaknesses include a food supply that is sub-optimal, resource limitations and lack of evidence to evaluate or support their work towards food security. The sector supports people experiencing disadvantage and involves multiple organisations, working in a variety of settings, to provide food for up to 8% of the population. The limits on the sector's capacity to address food insecurity by itself must be acknowledged so that civil society, government and the food industry can support sufficient, nutritious and affordable food for all. © 2015 Public Health Association of Australia.
Tusche, Anita; Böckler, Anne; Kanske, Philipp; Trautwein, Fynn-Mathis; Singer, Tania
Altruistic behavior varies considerably across people and decision contexts. The relevant computational and motivational mechanisms that underlie its heterogeneity, however, are poorly understood. Using a charitable giving task together with multivariate decoding techniques, we identified three distinct psychological mechanisms underlying altruistic decision-making (empathy, perspective taking, and attentional reorienting) and linked them to dissociable neural computations. Neural responses in the anterior insula (AI) (but not temporoparietal junction [TPJ]) encoded trial-wise empathy for beneficiaries, whereas the TPJ (but not AI) predicted the degree of perspective taking. Importantly, the relative influence of both socio-cognitive processes differed across individuals: participants whose donation behavior was heavily influenced by affective empathy exhibited higher predictive accuracies for generosity in AI, whereas those who strongly relied on cognitive perspective taking showed improved predictions of generous donations in TPJ. Furthermore, subject-specific contributions of both processes for donations were reflected in participants' empathy and perspective taking responses in a separate fMRI task (EmpaToM), suggesting that process-specific inputs into altruistic choices may reflect participants' general propensity to either empathize or mentalize. Finally, using independent attention task data, we identified shared neural codes for attentional reorienting and generous donations in the posterior superior temporal sulcus, suggesting that domain-general attention shifts also contribute to generous behavior (but not in TPJ or AI). Overall, our findings demonstrate highly specific roles of AI for affective empathy and TPJ for cognitive perspective taking as precursors of prosocial behavior and suggest that these discrete routes of social cognition differentially drive intraindividual and interindividual differences in altruistic behavior. Human societies depend on
Victor B Flatt
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.
This article examines the implications of revenue changes on the financial condition of nonprofit hos pitals. I examine these implications empirically by studying the effect of changes in Medicare payments in the Balanced Budget Act of 1997. Using data from the Healthcare Cost Report Information System maintained by the Centers for Medicare & Medicaid Services between 1996 and 2004, I show that even though revenue fell significantly, resulting in a decline in profitability, hospitals did not significantly change their capital structure and use of capital. An important implication of this is a higher cost of borrowing for these hospitals, which can affect future capital accumulation and viability. Nonprofit hospitals are a very important part of the healthcare delivery system in the United States. Medicare patients constitute the single largest segment of their revenue sources. Understanding the consequences of the changes in Medicare reimbursement on hospital finances is useful in framing future revisions of Medicare payments.
Karyne Cheng Siew Ang
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
Given the increasing numbers of scandals, the awareness among fund-raisers that the public’s trust is crucial for the nonprofit sector is growing. This study investigates the relationship between trust and charitable giving. Charitable organizations can increase the public’s trust by signaling their trustworthiness. The example of the Netherlands shows how a system of accreditation can be an instrument for signaling trustworthiness to the public. Donors aware of the accreditation system have ...
Filipova, Anna A
This study investigates ethical climates in government, nonprofit, and for-profit nursing homes and determines their similarities and differences. Surveys were collected from 656 (21.4%) licensed nurses who worked in 100 skilled nursing facilities in one Midwestern state. Shared law and code and caring ethical climates were identified across the 3 sector nursing homes. Those climates were also polarized. Important implications were drawn for consideration of ethical perceptions of each sector during negotiations and contract management.
Healy, John A.
This dissertation contributes to our understanding of how institutional complexity within fields influences efforts to construct interorganisational collective action. Five cases of efforts to construct collective action in two nonprofit fields are studied. One field is in the Republic of Ireland and the other in South Africa. The institutional logics salient in each field are derived using inductive methods and the processes of how these institutional logics influence the five efforts to con...
Hatch, Mary Jo
and considers many more. Mary Jo Hatch introduces the concept of organizations by presenting definitions and ideas drawn from the a variety of subject areas including the physical sciences, economics, sociology, psychology, anthropology, literature, and the visual and performing arts. Drawing on examples from......Most of us recognize that organizations are everywhere. You meet them on every street corner in the form of families and shops, study in them, work for them, buy from them, pay taxes to them. But have you given much thought to where they came from, what they are today, and what they might become...... prehistory and everyday life, from the animal kingdom as well as from business, government, and other formal organizations, Hatch provides a lively and thought provoking introduction to the process of organization....
Problem of Methodology and Organization of Accounting and Financial Reporting of Nonprofit Organizations Проблемные положения методологии и организации бухгалтерского учета и финансовой отчетности неприбыльных организаций
Oliynik Yana V.
Full Text Available The paper investigated the state of legal framework for the activities of nonprofit organizations in order to identify problematic aspects of the methodology of accounting and financial reporting.В статье проведено исследование состояния нормативно-правового обеспечения деятельности неприбыльных организаций с целью определения проблемных аспектов методологии их учета и финансовой отчетности.
Roozen, Irene; Claeys, Christel
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...
Mongelli, Luca; Rullani, Francesco
Book Review of: Creating Value in Nonprofit-business Collaborations: New Thinking and Practice, by Austin James E. and Seitanidi M. May . San Francisco: John Wiley and Sons, 2014. 320 pp. ISBN: 978-1118531136.......Book Review of: Creating Value in Nonprofit-business Collaborations: New Thinking and Practice, by Austin James E. and Seitanidi M. May . San Francisco: John Wiley and Sons, 2014. 320 pp. ISBN: 978-1118531136....
M. V. Hlavatskyi
Authors believe that it is difficult to overestimate the contribution of activists of the Society in aid in the survival of the local population during the occupation, as members of the Society tried its utmost to help the people through all the suffering the war years in the region.
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 ...
V. V. Myamlin
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.
... 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...
Sanders, S M
Although rarely discussed prior to the 1985 Utah Supreme Court ruling against Intermountain Health Care Inc., the question of whether to grant tax exemptions to nonprofit hospitals is currently being debated by federal, state, and local legislators, and by the courts. Changes to current policy seem likely. This policy analysis: (1) presents the historical and legal background; (2) examines the economic, political, and organizational implications of current tax-exemption policy; and (3) offers three alternatives to this current policy. The analysis indicates that the current policy provides little incentive for nonprofit hospitals to make contributions of charity care. Of the alternatives, eliminating the exemption is not politically feasible at this time; regulating hospital operations and outputs portends an implementation nightmare; and tying tax subsidy levels to output levels of charity care--perhaps the strongest and most efficient incentive--would require an unlikely political consensus on what constitute valid and reliable measures of charity care. If there is a movement toward subsidies, then linking subsidy amounts to levels of charity care will depend on whether policy analysts can design satisfactory empirical measures. With the advent of universal health coverage, the demand for charity care will decrease. The problem for tax-exempt hospitals will then become justifying the exemption by demonstrating the extent to which they generate community benefits at no or reduced cost to society.
Singh, Simone R; Young, Gary J; Loomer, Lacey; Madison, Kristin
Do nonprofit hospitals provide enough community benefits to justify their tax exemptions? States have sought to enhance nonprofit hospitals' accountability and oversight through regulation, including requirements to report community benefits, conduct community health needs assessments, provide minimum levels of community benefits, and adhere to minimum income eligibility standards for charity care. However, little research has assessed these regulations' impact on community benefits. Using 2009-11 Internal Revenue Service data on community benefit spending for more than eighteen hundred hospitals and the Hilltop Institute's data on community benefit regulation, we investigated the relationship between these four types of regulation and the level and types of hospital-provided community benefits. Our multivariate regression analyses showed that only community health needs assessments were consistently associated with greater community benefit spending. The results for reporting and minimum spending requirements were mixed, while minimum income eligibility standards for charity care were unrelated to community benefit spending. State adoption of multiple types of regulation was consistently associated with higher levels of hospital-provided community benefits, possibly because regulatory intensity conveys a strong signal to the hospital community that more spending is expected. This study can inform efforts to design regulations that will encourage hospitals to provide community benefits consistent with policy makers' goals. Copyright © 2018 by Duke University Press.
Nelson Oly Ndubisi
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.
... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Foreign government-owned organizations. 228.33 Section 228.33 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT RULES ON SOURCE, ORIGIN AND... commercial companies or other organizations (including nonprofit organizations other than public educational...
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
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.
... beneficiary includes a natural person as well as a charitable organization and other non-profit entity... government depositors. (a) Public funds invested in Federal credit unions and federally-insured state credit... funds of the United States lawfully investing the same in a federally-insured credit union will be...
..., or social service purpose? 5. Discussion of withdrawal of recognition. Are the current procedures for withdrawal of recognition for an organization effective? See 8 CFR 1292.2(c). If not, how can the process be... services in order to ensure that they are serving a non-profit, religious, charitable, or social service...
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.
... a charitable organization in that it: (1) Is nonprofit and exempt from Federal income taxes under Section 501(C)(3) of the Internal Revenue Code; and (2) Is not a university, college, accredited degree... form of income for serving on the board; and (3) Whose majority is not composed of the PVO's officers...
Ponzio, Todd A.; Feindt, Hans; Ferguson, Steven
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
Ponzio, Todd A; Feindt, Hans; Ferguson, Steven
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
Myers, Elizabeth R; Alciati, Marianne H; Ahlport, Kathryn N; Sung, Nancy S
The medical community currently has no detailed source of information on philanthropic research funding. The authors sought to identify trends in research funding by members of the Health Research Alliance (HRA), a consortium of nonprofit funders of biomedical research, and compare findings with research support from the federal government. Thirty-two HRA members uploaded information about grants with start dates in 2006, 2007, and 2008. Data were collected about each grant, investigator, and recipient institution. Disease categorization codes were assigned by a computer process similar to that used by the National Institutes of Health (NIH). In the three years under study, HRA members awarded 9,934 grants, totaling $2,712,418,254 in research and training support. Grant funding increased by 26% between 2006 and 2008. In contrast, NIH research spending increased by only 3% over the same time. Fifty-six percent of HRA grant dollars supported research projects, whereas 30% supported career development and training. During the same period, more than two-thirds of NIH grant dollars supported research projects, although NIH invested proportionally less in career development and training (7%). The largest proportion of HRA grant dollars addressed cancer, followed by diabetes and genetics. Sixty-three percent of HRA-supported investigators were men and 36% were women; 66% of investigators were white, 32% Asian, and fewer than 2% black. These results indicate that nonprofit organizations play an important role in developing careers and advancing research in significant disease areas such as cancer and diabetes, and in basic science areas such as genetics.
Wauer, H J; Kühne, H; Kox, W J
Soon after announcement of the first American ether anesthesias in 1846 one started to anesthetize with ether in Europe. The first ether anesthesia in Germany took place on January 24th, 1947, and was given by Johann Ferdinand Heyfelder in Erlangen. Two weeks later the first ether anesthesia in Berlin was given on February 6th, 1847, by the orthopaedic surgeon Heimann-Wolff Berend. On February 12th, 1847, the surgeon Johann Friedrich Dieffenbach used ether to anesthetize a patient in the Berlin university hospital. Still in 1847 he published his book "The Ether against Pain" which used to be the standard textbook of anesthesia in Germany for many years to come. On February 15th, 1847, Johann Christian Jüngken operated his first patient under ether anesthesia in the surgical department of the Charité hospital assisted by Rudolf Virchow. Since then several famous Berlin surgeons influenced the development of modern anesthesia until the middle of the 20th century. The nitrous oxide bottle was introduced into practice by the Barth company in cooperation with the dentist Carl Sauer and Kurt Schimmelbusch introduced his mask for ether anesthesia. Carl Ludwig Schleich reported at the German congress of surgery in 1894 about his first experience with infiltration anesthesia. Spinal anesthesia developed by August Bier in Kiel was improved during his time in Berlin.
Marinus H. Van Ijzendoorn
Full Text Available Oxytocin has been implicated in a variety of prosocial processes but most of this work has used laboratory tasks (such as the ultimatum game or the dictator game to evaluate oxytocin’s prosocial effects. In a double blind randomized trial we examined the influence of intranasal administration of oxytocin on real, high-cost donating money to a charity without any expectation for reciprocation. Participants in the current study were 57 female undergraduate students, aged 18-30 years, who received a nasal spray containing either 24 IU of oxytocin or a placebo, and were then given the opportunity to make a charitable donation. The participants reported how often their parents used love-withdrawal as a disciplinary strategy involving withholding love and affection after a failure or misbehavior. Oxytocin appeared to increase the participants’ willingness to donate money to a charity but only in participants who experienced low levels of parental love-withdrawal. In contrast, oxytocin administration was ineffective in enhancing donating behavior in individuals who experienced high levels of parental love-withdrawal. We conclude that the positive effect of oxytocin administration on prosocial behavior may be limited to individuals with supportive backgrounds.
Full Text Available Because of the large amount of information and the difficulty in selecting an appropriate recipient in the context of charitable giving, people tend to make extensive use of heuristics, which sometimes leads them to wrong decisions. In the present work, we focused on exploring how individuals are influenced by anchoring heuristics and how group membership interacts with this heuristic. In Experiment 1, two different groups of participants were informed about low versus high average donations of other people, and a third control group did not receive any information about the others' donations. The results showed that participants were willing to donate significantly more in the high-anchor condition compared to the low-anchor condition, as well as about the same amount of money in the low-anchor condition and no-anchor condition. Experiment 2 and 3 showed that high anchors are more effective when the information about others' donations reflects members of the ingroup rather than the outgroup. Other variables related to these results are further discussed.
L.C.P.M. Meijs (Lucas); E.M. ten Hoorn (Esther); J.L. Brudney (Jeffrey)
textabstractThis article focuses on the exposure of the typical undergraduate business student to the nonprofit sector and management, as opposed to focusing on learning opportunities available to interested students in particular, as is typically reviewed in research on nonprofit management
Vanderstraeten, J.; Matthyssens, P.; van Witteloostuijn, A.
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
Seymour, Susan R.
The purpose of this study was to consider the development of social consciousness in female nonprofit leaders. The problem undergirding the study is that we do not know enough about social consciousness to know how it is learned, if it can be taught, if it is stable over a lifetime, and what factors and life events shape its unique expression. A…
Starcher, Keith O.
As the for-profit business model and a reliance on adjunct faculty continues to grow among faith-based institutions, little research exists on the differences in the characteristics of part-time online faculty in for-profit versus nonprofit environments that could provide guidance to administrators. This study utilized a descriptive,…
Winand, M.; Scheerder, J.; Vos, S.B.; Zint, T.
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
An urban nonprofit residential treatment program for chemically dependent teenagers uses the Myers Briggs Type Indicator as a team-building tool for volunteers sponsoring teens through the 12-step recovery process. Training in team building and personality types increases understanding of communication style differences and conflict management.…
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.
Lalin Anik; Lara B. Aknin; Michael I. Norton; Elizabeth W. Dunn
In knowledge-intensive settings such as product or software development, fluid teams of individuals with different sets of experience are tasked with projects that are critical to the success of their organizations. Although building teams from individuals with diverse prior experience is increasingly necessary, prior work examining the relationship between experience and performance fails to find a consistent effect of diversity in experience on performance. The problem is that diversity in ...
DEFENSE ACCOUNTING 5. FUNDING NUMBERS 6. AUTHOR (S) Gerald V. Weers Jr. 7. PERFORMING ORGANIZATION NAME(S) AND ADDRESS(ES) Naval Postgraduate School...prohibits the incurrence of costs until budget authority is provided; reversing the conditionality of the matching principle accounting logic. In summary...the Board did not believe applying depreciation accounting for these assets would contribute to measuring the cost of outputs produced, or to
Full Text Available Eastern part of the Republic of Croatia as a tourist destination is not fully valorized yet, despite its natural values and rich cultural heritage. Stronger contribution to touristic development could be ensured by Kopački rit Nature Park as potentially great tourist attractor. Its flora and fauna attract people for educational and tourist reasons. Tourism in nature parks has certain limitations due to primary goals which are protection and preservation of nature together with sustainable management of nature resources and ensuring an undisturbed course of natural processes. The aim of this research is to emphasize importance of marketing tools implementation in process of tourist activities development. Through application of marketing techniques and especially nonprofit marketing, primary goals related to nature protection can be harmonized with development of self-financing through tourism activities. Research was conducted by using case study methodology. Relevant persons for the topic were interviewed and from collected information SWOT analysis was made which may be used for policy suggestions in process of creation adequate tourist products and services together with ensuring quality education for visitors and minimizing visitors influence on natural resources.
Stevens, Victor J; Solberg, Leif I; Quinn, Virginia P; Rigotti, Nancy A; Hollis, Jack A; Smith, K Sabina; Zapka, Jane G; France, Eric; Vogt, Thomas; Gordon, Nancy; Fishman, Paul; Boyle, Raymond G
This project examined tobacco policies and delivery of cessation services in nonprofit HMOs that collectively provide comprehensive medical care to more than 8 million members. Three annual surveys with health plan managers showed that all of these health plans had written tobacco control guidelines that became more comprehensive over the span of this study. We also surveyed a random sample of 4207 current smokers who had attended a primary care visit in the past year (399-528 at each of nine health plans). Of these smokers, 71% reported advice to quit, 56% were asked about their willingness to quit, 49% were provided some assistance in quitting (mostly self-help material or information about classes or counseling), and 9% were offered some kind of follow-up. Smokers receiving assistance in quitting reported higher satisfaction with their care. In general, health plans with the most comprehensive policies also showed higher rates of implementing tobacco treatment programs in primary care. Compared with tobacco control efforts of a decade or more ago, considerable progress has been made. However, there is still room for improvement in the proportion of smokers who receive the most effective forms of assistance in quitting.
Hoshiko, Sumi; Smith, Daniel; Fan, Cathyn; Jones, Carrie R.; McNeel, Sandra V.; Cohen, Ronald A.
Radiation exposure from medical sources now equals or exceeds that from natural background sources, largely attributable to a 20-fold increase in CT use since 1980. Increasing exposure to children and fetuses is of most concern due to their heightened susceptibility. More recently, CT use may be leveling or decreasing, but it is unclear whether this change is widespread or varies by type of institution. We sought to characterize trends in CT utilization in California hospitals and emergency departments among children and pregnant women, looking at different types of facilities, such as teaching, private, public and nonprofit institutions. We examined frequency of CT examinations by year from 229 facilities reporting CT usage in routinely collected California statewide data for 2005-2012. We modeled trends overall and by facility type. CT scans for pediatric and pregnant patient visits in the emergency department increased initially, then started to decline after 2008. Among hospital admissions, rates declined or leveled after 2005. In the emergency department, CT rates varied between types of facilities, with teaching hospitals reducing use sooner and more sharply than other types of facilities. CT utilization in California among children and pregnant women has begun to level or decline. Still, population exposure remains at historically high levels, warranting consideration of potential public health implications. Further examination of reasons for trends among hospital types, particularly how teaching hospitals have reduced rates of CT utilization, may help identify strategies for CT reduction without compromising patient care. (orig.)
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
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)
Hoshiko, Sumi; Smith, Daniel; Fan, Cathyn; Jones, Carrie R.; McNeel, Sandra V. [Environmental Health Investigations Branch, California Department of Public Health, Richmond, CA (United States); Cohen, Ronald A. [Children' s Hospital and Research Center Oakland, Department of Radiology, Oakland, CA (United States)
Radiation exposure from medical sources now equals or exceeds that from natural background sources, largely attributable to a 20-fold increase in CT use since 1980. Increasing exposure to children and fetuses is of most concern due to their heightened susceptibility. More recently, CT use may be leveling or decreasing, but it is unclear whether this change is widespread or varies by type of institution. We sought to characterize trends in CT utilization in California hospitals and emergency departments among children and pregnant women, looking at different types of facilities, such as teaching, private, public and nonprofit institutions. We examined frequency of CT examinations by year from 229 facilities reporting CT usage in routinely collected California statewide data for 2005-2012. We modeled trends overall and by facility type. CT scans for pediatric and pregnant patient visits in the emergency department increased initially, then started to decline after 2008. Among hospital admissions, rates declined or leveled after 2005. In the emergency department, CT rates varied between types of facilities, with teaching hospitals reducing use sooner and more sharply than other types of facilities. CT utilization in California among children and pregnant women has begun to level or decline. Still, population exposure remains at historically high levels, warranting consideration of potential public health implications. Further examination of reasons for trends among hospital types, particularly how teaching hospitals have reduced rates of CT utilization, may help identify strategies for CT reduction without compromising patient care. (orig.)
Karikari, Thomas K; Cobham, Ansa E; Ndams, Iliya S
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.
Higashi, Robin T; Craddock Lee, Simon J; Leonard, Tammy; Cuate, Erica L; Cole, Jay; Pruitt, Sandi L
Persons accessing food from nonprofit distribution sites face numerous challenges and typically have significant unmet health needs. However, given limited and intermittent healthcare system engagement, this vulnerable population is underrepresented in clinical research. We sought to better understand the health needs of a nonclinical population to inform future research and interventions. Focus groups were conducted in English (n = 4) and Spanish (n = 4) with clients of Crossroads Community Services (CCS), the largest distributor of North Texas Food Bank. Discussions probed participants' health status, healthcare utilization, understanding and utilization of mammography, and attitudes toward participation in research. Participants included 42 CCS clients, primarily Hispanic or African American women. Participants reported multiple comorbid conditions among household members, yet utilization of health services was often limited by cost. The majority expressed interest in participating in research to communicate their health concerns and obtain emotional support. CCS clients represent a high-need, under-reached population willing to engage in health-related research that affords them opportunity to connect with peers in group settings and obtain information to improve management of daily life challenges. The Community Assistance Research (CARe) Initiative, a community-academic collaboration, establishes a much-needed opportunity for ongoing clinical research and intervention among this underserved population. © 2015 Wiley Periodicals, Inc.
Russell N James III
Full Text Available The study of personal mortality salience and the denial of death have a long history in psychology leading to the modern field of Terror Management Theory. However, a simple consumer utility function predicts many of the outcomes identified in experimental research in this field. Further, this economic approach explains a range of otherwise unexpected financial decision-making behaviors in areas as diverse as annuities, life insurance, charitable gifts and bequests, intra-family gifts and bequests, conspicuous consumption, and healthcare. With its relevance to such a wide range of personal financial decisions, understanding the impact of mortality salience can be particularly useful to advisors in related fields.
[NASA/DOD Aerospace Knowledge Diffusion Research Project. Report 3:] Technical communications in aeronautics: Results of an exploratory study. An analysis of profit managers' and nonprofit managers' responses
Pinelli, Thomas E.; Glassman, Myron; Barclay, Rebecca O.; Oliu, Walter E.
Data collected from an exploratory study concerned with the technical communications practices of aerospace engineers and scientists were analyzed to test the primary assumption that profit and nonprofit managers in the aerospace community have different technical communications practices. Five assumptions were established for the analysis. Profit and nonprofit managers in the aerospace community were found to have different technical communications practices for one of the five assumptions tested. It was, therefore, concluded that profit and nonprofit managers in the aerospace community do not have different technical communications practices.
Full Text Available In the eighties, the Bessarabian nobleman Mihail Stroesku's attempts to support the Romanian Bessarabian education were rejected by the Russian authorities, so his philanthropic activities was conducted in the Kingdom of Romania, especially in Transylvania. "Association for Supporting Apprentices and Journeymen of Romanian Craftsmen of Braşov" was founded in 1869 by a group of Braşov intellectuals and merchants on the initiative of the priest Bartolomeu Baiulescu. The purpose of this organization was to help the apprentices and journeymen and to support craft activities in Braşov. The customs war, which broke out between Romania and Austria-Hungary in mid-1886, had serious consequences for the economy of Transylvania. The economic disorders provoked the migration of a significant part of manufacturers and workshop owners from Transylvania outside the Carpathian arc that worsened the financial problems of the craftsmen association from Braşov. On November 22, Mihail Stroesku and his wife Eliza donated the association 25,000 Austrian florins (50,000 lei. Over the years, the "Eliza and Mihail Stroescu Foundation" was one of the main sources of its funding. This money has been spent on manuals, materials, awards, scholarships, rent, material assistance, current expenditure etc.
Brown, E.; Aabakken, J.
The Burbank Transportation Management Organization (BTMO), a private, membership-based, nonprofit organization dedicated to traffic reduction and air quality improvement, contracted with the National Renewable Energy Laboratory (NREL), a U.S. Department of Energy-owned, contractor-operated national laboratory, to analyze its member programs and their benefits and effects. This report uses trip data collected by the BTMO, and defines and implements a methodology for quantifying non-traffic benefits such as gasoline savings, productivity, and pollution reduction.
... 45 Public Welfare 1 2010-10-01 2010-10-01 false Participation by faith-based organizations. 74.18 Section 74.18 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION UNIFORM... NONPROFIT ORGANIZATIONS, AND COMMERCIAL ORGANIZATIONS Pre-Award Requirements § 74.18 Participation by faith...
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.
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.
Porter, Jeanette A.
The United States population is rapidly aging, and retaining direct care workers (DCWs) will continue to be a workforce concern for the industry in addressing the demand for long term care services. To date, scant literature exists that addresses the DCW perspective of leadership behaviors and their influence on organizational commitment. To…
Ivan Rodrigo Rizzo Dias
Full Text Available The objective of this research is to identify the main factors for the internationalization of Brazilian soccer teams via the strategic networks and institutional view approaches. The literature review unveils that ties and connections to the access and acquisitions of inimitable resources, learning races and being a leader or occupying an important position in a network are the main factors for the network formation to achieve internationalization. We adopted the single case study method, and data collection was done by in depth-interviews with ten key respondents. The main findings revealed that resource acquisition capabilities, the organization’s size, brand and image reputation and institutional environment are relevant factors for the internationalization of a firm by networks. As a theoretical contribution, firms that have strong brand and image reputation with resources that will strength network are an important factor for a firm entering a network or developing one. Regarding managerial perspective, a main contribution is to propose a sequence of factors to be used in a specific way.
... available on a regular visiting basis, qualified professionals in the fields of medicine, psychology... in a community or given political area. Public educational programs may include public school systems... library services free to all residents of a community, district, State, or region. Licensed means...
... exceptional circumstance subject inventions. (3) Treaties and international agreements. Any rights acquired by..., or public use. The Contractor will file patent applications in additional countries or international... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Patent rights-management...
Silberg, Carol A.
A study was conducted at Prince George's Community College (PGCC) to determine which marketing techniques used by the college were most effective in student recruitment, and whether the way in which students heard about the college was affected by the reason they came to PGCC and by the area that they selected for their major. As part of the…
Fedor A. Gavrikov
Full Text Available The First World War caused great changes in the everyday life of the Russian province. It was forced to adapt to the wartime and the shortage of resources. The current situation promoted local authorities to establish and develop charity committees and public organizations, which rendered assistance to the Kursk Province in complex circumstances. The charitable work, organized by local authorities enabled to render material assistance to the front line and lift the spirit of the Russian soldiers.
Ali Riza ERDEM
Full Text Available In conventional education process, there have always been certain obstacles throughout the human history. From that point of view, “Open and Distance Education” are the ones which are much more sensitive to quality and to the dissemination of knowledge to society as well as having certain advantages in getting over matters rather than in-class processes. In our country, for public institutions, the vitality of “strategic planning” has recently been recognized and established as a legal substructure. Besides, organizations and educational institutions of the government, which legally offers “Open and Distance Education” without any profit concern, are also responsible for creating a strategic guide-line. A process established by Bryson for public institutions, “A Ten-Step Strategic Planning Process” could be used in those strategic planning of the educational institutions of the government, which are of nonprofit concern, to ease strategic thought and organizational momentum by their administrators in on attendant, careful, and logical way.
Favors, J.; Cauffman, S.; Ianson, E.; Kaye, J. A.; Friedl, L.; Green, D. S.; Lee, T. J.; Murphy, K. J.; Turner, W.
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.
... the following three core banking functions: receiving deposits; paying checks; or lending money. The.... Organizers should not bill excessive charges to the bank for professional and consulting services or unduly..., nonprofit, and government sectors. The business plan or operating plan must demonstrate how the proposed...
Ouden, den P.H.
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
Discusses the benefits of employee volunteerism such as enhanced brand image, increased customer loyalty, increased competitiveness, and skill building for employees. Looks at how several major corporations volunteer in their communities. (JOW)
reconciled (to the truth); for those in bondage and in debt ; in the cause of Allah; and for the wayfarer: (thus... Debt Versus Equity Financing," Middle East Policy 9, no. 1 (03 2002): 124. , 125. 199 Moin A. Siddiqi, "Banking on Sharia Principles," Middle East...century as a way to transfer debt to facilitate long distance trade.203 The practice is still used globally as quick, secure and anonymous way to move
Sanders, Michael I
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.
Seymour, Susan R.
The purpose of this study was to consider the development of social consciousness in female nonprofit leaders. The problem undergirding the study is that we do not know enough about social consciousness to know how it is learned, if it can be taught, if it is stable over a lifetime, and what factors and life events shape its unique expression. A further concern is understanding how people come to enact caring about social justice causes and why they enacted caring about certain causes but not...
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.
Lieske van der Torre; Menno Fenger; Mark van Twist; Daphne Bressers
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...
Schmidt, Sven; Knüfermann, Raidun; Tsokos, Michael; Schmeling, Andreas
The analysis included the age reports provided by the Institute of Legal Medicine in Berlin (Charité) in the period from 2001 to 2007. A total of 416 age estimations were carried out, 289 in criminal and 127 in civil proceedings. 357 of the examined individuals were male, 59 were female. The vast majority of the individuals came from Vietnam. In 112 cases, there were no deviations between the indicated age and the estimated minimum age, while the actual age of the individuals was partly clearly above the estimated age. In 300 cases, there were discrepancies of up to 11 years between the indicated age and the estimated age. The study demonstrates that forensic age estimation in living individuals can make an important contribution to legal certainty.
Eckardt, R; Nieczaj, R; Steinhagen-Thiessen, E; Arnold, T
There have only been a few publications focussing on how the curriculum Q7 "medicine of aging and the elderly" is implemented at German medical schools. In order to stimulate discussion about the implementation of Q7 the authors present the results of a survey of medical students of the Charité - Universitätsmedizin Berlin. The aim of the survey was to identify items that contribute to a good course and thus improve the quality of lectures and courses in geriatric medicine with the overall aim to encourage more students to become geriatricians after their studies. Medical students from the fifth clinical semester were interviewed in anonymous form following each course using standardized questionnaires for organizational and didactic topics. Factor analysis, proof of reliability, descriptive statistics and correlation analysis were performed as statistical methods. The proof of reliability of questionnaires showed good internal consistency with Cronbachs alpha values of 0.88 (seminars), 0.91 (lectures) and 0.92 (bedside teaching). The overall response rate was very high (95.3%, n = 803 questionnaires). The ratings for questionnaire items in the three teaching formats (i.e. seminars, lectures, bedside teaching) ranged mostly from good to very good. In the correlation analysis across all three teaching formats clear communication of learning objectives, the treatment of topics according to their own expectations and the learning experience were rated as most relevant overall. The evaluation results indicate a high level of satisfaction with the curriculum of geriatrics at the Charité, which can therefore be recommended across faculties taking into account the criteria named.
This report details how charter schools are increasingly run by private, nonprofit management organizations called charter school management organizations (CMOs). The researchers find that most CMOs serve urban students from low-income families, operate small schools that offer more instructional time, and attract teachers loyal to each school's…
Full Text Available Willie H Oglesby, Ken Slenkovich Department of Health Policy and Management, College of Public Health, Kent State University, Kent, OH, USA Background: The Patient Protection and Affordable Care Act created new requirements for nonprofit hospitals to conduct a Community Health Needs Assessment (CHNA at least once every 3 years, with a significant tax penalty for noncompliance. While some resources exist to help nonprofit hospital leaders conduct various aspects of a CHNA, few reflect the new Internal Revenue Service requirements. Methods: Many different models of CHNAs have emerged over the years. Although each has its unique features, the essential elements of a CHNA include engaging stakeholders, defining the community, gathering sufficient representative data, prioritizing information, and reporting results. In this paper, we expand upon this basic approach by offering a practical step-by-step guide to conducting CHNAs that meets new Internal Revenue Service regulations. Results: We developed and tested this methodology in partnership with several nonprofit hospital systems in Northeast Ohio, USA. In this paper, we discuss our use of the methodology and identify recommendations for other nonprofit hospital leaders. Conclusion: The methodology presented in this paper is a cost-effective approach to satisfying new CHNA requirements and nonprofit hospital leaders should consider using it or modifying it to fit their unique needs. Keywords: Affordable Care Act, CHNA, community benefit, community hospital
Chambers, S B
The purpose of chapter 3 is to provide a conceptual framework for understanding marketing. Although it is often considered to be, marketing is not really a new activity for nursing organizations. What is perhaps new to most nursing organizations is the conduct of marketing activities as a series of interrelated events that are part of a strategic marketing process. The increasingly volatile nursing environment requires a comprehensive approach to marketing. This chapter presents definitions of marketing, the marketing mix, the characteristics of nonprofit marketing, the relationship of strategic planning and strategic marketing, portfolio analysis, and a detailed description of the strategic marketing process. While this chapter focuses on marketing concepts, essential components, and presentation of the strategic marketing process, chapter 4 presents specific methods and techniques for implementing the strategic marketing process.
Bailey, P.; Dean, C.; Collier, J.; Dasappa, V.; Goldberg, W. [ICF, Inc., Fairfax, VA (United States)
The Nuclear Regulatory Commission (NRC) on December 29, 1993, promulgated self-guarantee requirements that materials licensees may use to demonstrate financial assurance for decommissioning costs. However, nonprofit colleges and universities, nonprofit hospitals, and for-profit firms that do not issue bonds are currently precluded, by their unique accounting and financial reporting systems, or by other features of their business practices, from using the financial tests for self-guarantors adopted by the NRC. This Report evaluates several alternative financial tests that might serve as the basis for self-guarantee by these three categories of licensees.
Bailey, P.; Dean, C.; Collier, J.; Dasappa, V.; Goldberg, W.
The Nuclear Regulatory Commission (NRC) on December 29, 1993, promulgated self-guarantee requirements that materials licensees may use to demonstrate financial assurance for decommissioning costs. However, nonprofit colleges and universities, nonprofit hospitals, and for-profit firms that do not issue bonds are currently precluded, by their unique accounting and financial reporting systems, or by other features of their business practices, from using the financial tests for self-guarantors adopted by the NRC. This Report evaluates several alternative financial tests that might serve as the basis for self-guarantee by these three categories of licensees
... Federal Elections FEDERAL ELECTION COMMISSION GENERAL CORPORATE AND LABOR ORGANIZATION ACTIVITY § 114.10... through accounting records that paragraph (c)(4)(ii) of this section is satisfied, has a written policy... 26 U.S.C. 501(c)(4). (d) Permitted corporate independent expenditures and electioneering...
Markham, William T.; Johnson, Margaret A.; Bonjean, Charles M.
Results of a study of community service organizations (n=12) and their communities indicate that distribution of volunteer funds and time was unrelated to community needs as measured by objective indicators. The most important determinants of resource allocation are members' perceptions of the severity of problems and their willingness to work in…
McKelvey, Florence Ann
Hospitals, like all organizations, have both a mission and a finite supply of resources with which to accomplish that mission. Because the inventory of therapeutic drugs is among the more expensive resources needed by a hospital to achieve its mission, a conceptual model of structure plus process equals outcome posits that adequate emphasis should…
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 ...
Moran, Kenneth A
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
L B Mzini
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
Weis, Suzanne; Wynn, Patricia
A review of the literature on the functions and responsibilities of the board of trustees in nonprofit organizations shows the following as major areas of responsibility: (1) determinatlon of agency policy and assumption of the ongoing role of monitoring performance against established policies; (2) allocation of the organization's resources,…
Vandermeerschen, H.; Meganck, J.; Seghers, J.; Vos, S.B.; Scheerder, J.
Despite several decades of Sport for All policies, opportunities for sports participation are still unequally divided, with certain socially disadvantaged groups having less access to sports. To reduce this gap, structural efforts are needed. A question that arises is what role nonprofit sports
Scott, George A.
To respond to Congress' interest in student outcomes at different types of schools, this report addresses the following questions: (1) What does research show about graduation rates, employment outcomes, student loan debts, and default rates for students at for-profit schools compared to those at nonprofit and public schools, taking differences in…
van der Heijden, Beatrice
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
Strengthening after-school programming for city youngsters has long been an objective of The Wallace Foundation, a national philanthropy based in New York City. In its work over the years, Wallace has found that weak financial management of the nonprofits running many high-quality programs hampers their ability to improve and expand. In 2009,…
Full Text Available Interviews with both refugees and organizational staff in two nonprofit refugee resettlement organizations in the United States reveal the ways in which knowledge(s and expertise are crafted, threatened, and understood in refugee organizations. Refugee-participants described the need for knowledgeable communication, barriers to the communication of knowledge, and processes of negotiating whose expertise is involved. Organizational staff participants described the duty of communicating expert knowledge, the limits of knowledge as expertise, and alternative communications of expertise. These tensions surrounding “knowing” in refugee resettlement organizations highlights the need for a more complex theoretical understanding of the processes of knowing present in refugee resettlement. These tensions also suggest areas in which refugee resettlement agencies and other nonprofit staff can make on-the-ground changes to better facilitate refugee resettlement processes.
Walker, Jaqui; Hutchison, Pippa; Ge, Junbo; Zhao, Dong; Wang, Yongjun; Rothwell, Peter M; Gaziano, J Michael; Chan, Andrew; Burn, John; Chia, John; Langley, Ruth; O'Donnell, Valerie; Rocca, Bianca; Hawkey, Chris
Acetylsalicylic acid was first synthesised by Dr FeIix Hoffman on 10th August 1897 and Aspirin was born. It quickly became the best-known pain killer in the world and in the 120 years since this event, aspirin has continued to attract interest, innovation and excitement. Set within the walls of the preserved ruins of Rudolf Virchow's lecture hall at Charité, within Berlin's Museum of Medical History, the International Aspirin Foundation's 28th Scientific Conference served to facilitate international, multi-disease, multidisciplinary discussion about the current understanding of aspirin's mechanisms of action and its utility in modern medicine as well as ideas for future research into its multifaceted applications to enhance global health. In addition to the delegates in Berlin, 300 medical doctors at the 19th Annual Scientific Congress of the Chinese Society of Cardiology were able to join the cardiology sessions from Taiyuan, Shangxi province via a live streaming link to and from China. This led to useful discussion and allowed a truly international perspective to the meeting.
Canabrava, Claudia Marques; Andrade, Eli Iôla Gurgel; Janones, Fúlvio Alves; Alves, Thiago Andrade; Cherchiglia, Mariangela Leal
In Brazil, nonprofit or charitable organizations are the oldest and most traditional and institutionalized form of relationship between the third sector and the state. Despite the historical importance of charitable hospital care, little research has been done on the participation of the nonprofit sector in basic health care in the country. This article identifies and describes non-hospital nonprofit facilities providing systematically organized basic health care in Belo Horizonte, Minas Gerais, Brazil, in 2004. The research focused on the facilities registered with the National Council on Social Work, using computer-assisted telephone and semi-structured interviews. Identification and description of these organizations showed that the charitable segment of the third sector conducts organized and systematic basic health care services but is not recognized by the Unified National Health System as a potential partner, even though it receives referrals from basic government services. The study showed spatial and temporal overlapping of government and third-sector services in the same target population.
Traberg, Andreas; Jacobsen, Peter
was to develop a set of Key Performance Indicators (KPI), which could portray the X-ray department of Hospital of Southern Jutland in Denmark, performance relation to patients, employees and the government The upper management has created a vision for the year 2010 and a strategic plan for the hospital....... The X-ray department subdivided perspectives into 14 strategic goals, which where more operational minded. First step in the development of KPI´s was to relate the competence areas with the 14 strategic goals. The developed measures are assumed to reflect the organizations performance towards the 14...... strategic goals. The way the performance is presented is through a web based interactive version, where employees will have access to through the hospitals internal IT system. By displaying all KPI´s in an interactive environment, the individuals have the option of choosing exactly those indicators witch...
Mousa, T Y; Freeland-Graves, J H
Food insecurity affects 13.4% of the USA population, despite the fact that 30-40% of all food is deposited in a landfill. Food rescue nutrition is the process of redistribution of surplus food to the impoverished. The aim of this study is to document the extent of involvement of organizations in food rescue nutrition. In this cross-sectional study, a survey about organizations involved in food rescue nutrition was developed, validated, and then tested. Directors of 100 organizations involved in food rescue nutrition from eight Southwestern States in the USA participated in this research. These organizations provided an average of 2 million kg of food to more than 40,000 clients each month. Food assistance programs had an average of eight workers and 3081 volunteers. In addition to food, these organizations provided other services such as clothing, clinical, and childcare. The agencies encountered several challenges, including lack of resources that resulted in reducing food portions and turning away clients. The extent of involvement of community-based programs in food rescue nutrition was strong in eight Southwestern states in the USA. Organizations involved in food redistribution helped alleviate food insecurity in their clients. Sustainability of these charitable networks was dependent on availability of resources and sufficient volunteers. Health professionals should encourage these organizations by providing support through donations of time, money, and/or food. Copyright © 2017 The Royal Society for Public Health. Published by Elsevier Ltd. All rights reserved.
... 42 Public Health 2 2010-10-01 2010-10-01 false CMS process for approving national accreditation... Diabetes Self-Management Training and Diabetes Outcome Measurements § 410.142 CMS process for approving national accreditation organizations. (a) General rule. CMS may approve and recognize a nonprofit or not...
de Vries, Natalie Jane; Reis, Rodrigo; Moscato, Pablo
Organisations in the Not-for-Profit and charity sector face increasing competition to win time, money and efforts from a common donor base. Consequently, these organisations need to be more proactive than ever. The increased level of communications between individuals and organisations today, heightens the need for investigating the drivers of charitable giving and understanding the various consumer groups, or donor segments, within a population. It is contended that `trust' is the cornerstone of the not-for-profit sector's survival, making it an inevitable topic for research in this context. It has become imperative for charities and not-for-profit organisations to adopt for-profit's research, marketing and targeting strategies. This study provides the not-for-profit sector with an easily-interpretable segmentation method based on a novel unsupervised clustering technique (MST-kNN) followed by a feature saliency method (the CM1 score). A sample of 1,562 respondents from a survey conducted by the Australian Charities and Not-for-profits Commission is analysed to reveal donor segments. Each cluster's most salient features are identified using the CM1 score. Furthermore, symbolic regression modelling is employed to find cluster-specific models to predict `low' or `high' involvement in clusters. The MST-kNN method found seven clusters. Based on their salient features they were labelled as: the `non-institutionalist charities supporters', the `resource allocation critics', the `information-seeking financial sceptics', the `non-questioning charity supporters', the `non-trusting sceptics', the `charity management believers' and the `institutionalist charity believers'. Each cluster exhibits their own characteristics as well as different drivers of `involvement'. The method in this study provides the not-for-profit sector with a guideline for clustering, segmenting, understanding and potentially targeting their donor base better. If charities and not
Natalie Jane de Vries
Full Text Available Organisations in the Not-for-Profit and charity sector face increasing competition to win time, money and efforts from a common donor base. Consequently, these organisations need to be more proactive than ever. The increased level of communications between individuals and organisations today, heightens the need for investigating the drivers of charitable giving and understanding the various consumer groups, or donor segments, within a population. It is contended that `trust' is the cornerstone of the not-for-profit sector's survival, making it an inevitable topic for research in this context. It has become imperative for charities and not-for-profit organisations to adopt for-profit's research, marketing and targeting strategies. This study provides the not-for-profit sector with an easily-interpretable segmentation method based on a novel unsupervised clustering technique (MST-kNN followed by a feature saliency method (the CM1 score. A sample of 1,562 respondents from a survey conducted by the Australian Charities and Not-for-profits Commission is analysed to reveal donor segments. Each cluster's most salient features are identified using the CM1 score. Furthermore, symbolic regression modelling is employed to find cluster-specific models to predict `low' or `high' involvement in clusters. The MST-kNN method found seven clusters. Based on their salient features they were labelled as: the `non-institutionalist charities supporters', the `resource allocation critics', the `information-seeking financial sceptics', the `non-questioning charity supporters', the `non-trusting sceptics', the `charity management believers' and the `institutionalist charity believers'. Each cluster exhibits their own characteristics as well as different drivers of `involvement'. The method in this study provides the not-for-profit sector with a guideline for clustering, segmenting, understanding and potentially targeting their donor base better. If charities and not
Bragginton, Eilis C; Piddock, Laura J V
Since the 1990s, the number of new antibacterial drugs has plummeted and the number of antibiotic-resistant infections has risen, which has decreased the effective treatment of many disorders, including sepsis. We aimed to assess whether funding for bacteriology and antibiotic research to UK researchers had increased in response to this global crisis. We systematically searched websites and databases of agencies that fund research in the UK to identify publicly and charitably funded projects from financial years 2008 to 2013 within the specialties of bacteriology and antibiotic research. We created a database to identify the projects funded. Grants awarded in euros were converted to pounds sterling (€1=£0·86). We identified 609 projects within the specialty of bacteriology, 196 (32·2%) of which were on antibiotics. Of £13 846·1 million of available research funding, £269·2 million (1·9%) was awarded to bacteriology projects and £95·0 million (0·7%) was awarded for research on antibiotics. Additionally, £181·4 million in European Union (EU) funding was awarded to antibiotic research consortia including researchers based within the UK, including two EU Innovative Medicines Initiative awards, totalling £85·2 million. To increase awareness of who funds antibiotic research and to facilitate priority setting and funding decisions, funding organisations need to be aware of the breadth and depth of present funding as a baseline by which funding from 2014 onwards can be measured and so that informed decisions about the future level of funding can be made. To resolve the crisis of antibiotic resistance, present levels of funding are inadequate and should be increased substantially. British Society for Antimicrobial Chemotherapy. Copyright © 2014 Elsevier Ltd. All rights reserved.
Dostie, Benoît; Javdani, Mohsen
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 ...
McCue, Michael J; Thompson, Jon M
To assess the financial and operational differences in freestanding inpatient rehabilitation facilities (IRFs) that are operated by HealthSouth Corporation relative to other for-profit and nonprofit system-affiliated ownership groups. Since 2003, when it faced fraud charges and financial penalties, HealthSouth has experienced new management and refocused its business strategy. Because HealthSouth is the largest provider of freestanding IRF services, it is important to understand how their performance may differ relative to other ownership groups. We used the Mann-Whitney U test to assess differences in median values for financial and operational variables of HealthSouth-owned IRFs compared with other for-profit system IRFs and nonprofit system IRFs. System-affiliated freestanding IRFs in the United States. Sixty-four HealthSouth IRFs, 18 nonprofit system-affiliated IRFs, and 18 for-profit system-affiliated IRFs. Not applicable. Net patient revenue per adjusted discharge, operating expense per adjusted discharge, salary expense per full-time equivalent, and cash flow margin. HealthSouth IRFs had significantly lower net patient revenue per adjusted discharge and operating expense per adjusted discharge; however, its cash flow margin was significantly higher than other comparison groups. HealthSouth IRFs treated a higher case mix of patients relative to these comparison groups. The financial and operating performance of HealthSouth IRFs is stronger than other ownership groups. Strong cash flow will enable HealthSouth to pay down long-term debt.
慈善组织的活动在数量和复杂程度上的增加导致了对于资金的大量需求，因此慈善组织不得不寻找新的收入来源来支撑组织活动。实践中，有一部分慈善组织通过与以营利为目的的投资者进行有限合伙来筹集资金。有一部分慈善组织通过与以营利为目的的投资者进行有限合伙来筹集资金。然而，对有限合伙人的利润分配可能导致了资金外流、不公平竞争以及税收利益转移等现象和问题。因此，关于慈善组织活动是否可以利用有限合伙形式的问题，存在争论。肯定一方认为有限合伙的运用增加了安排上的灵活性，法律不应该由于可能出现的税务优惠转移而否定慈善组织在有限合伙中作为普通合伙人的合法性。本文观点认为，慈善组织和商业投资人参与的有限合伙只要没有浪费慈善资源，即符合免税目的。而且，关于前者所关心的问题完全可以通过严格的有限合伙协议加以控制。%Charity activities in quantity and complex degree of increase in a large amount of money led to the demand, therefore charity organizations have to look for a new source of income to support thought activities. In practice, some charitable organization by and for the purpose of making profits for investors to limited partnership to raise money. Some charity organization through the and for the purpose of making profits for investors to limited partnership to raise money. However, the limited partners profit distribution may cause:capital flight, unfair competition and tax benefit transfer phenomena and problems. Therefore, charity activities about whether can use limited partnership forms of problem, a long-standing debate. Be sure of one party thinks that the use of the limited partnership increases the flexibility of the arrangement, the law should not because of possible tax preferential transfer and negative charitable organizations in
Terms and conditions for Diesel Emissions Reduction Act Smartway financing projects where an eligible nonprofit grantee is implementing a loan program and loan Recipients will use the loan funds for activities that trigger Davis Bacon
Use this T&C for DERA Smartway financing projects where an eligible nonprofit grantee is implementing a loan program and loan Recipients will use the loan funds for activities that trigger Davis Bacon.
This article examines how to prepare professional social workers for real-world nonprofit leadership roles. A pilot course assignment that incorporates a quasi-organization fieldwork simulation developed by the author is described. Development and application of critical thinking skills are reviewed, the course objective is explained, and methods…
Chambers, Naomi; Benson, Lawrence; Boyd, Alan; Girling, Jeff
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.
Lehning, Amanda J; Austin, Michael J
On Lok is a pioneering nonprofit organization that has delivered services to the frail and elderly since its founding in 1971. The agency began as a grassroots effort focused on improving the health care available to older adults living independently in the community. Over its 40-year history, On Lok has evolved into a $70 million nonprofit human service organization with a national reputation for innovation as a leading provider of care to frail elderly. The agency has developed its own model of care that has been replicated in cities around the country. The history of On Lok represents the important impact that donor and community support plays in an organization's long-term success.
Rissman, Adena R; Smail, Robert
Environmental program performance information is in high demand, but little research suggests why conservation organizations differ in reporting performance information. We compared performance measurement and reporting by four private-land conservation organizations: Partners for Fish and Wildlife in the US Fish and Wildlife Service (national government), Forest Stewardship Council-US (national nonprofit organization), Land and Water Conservation Departments (local government), and land trusts (local nonprofit organization). We asked: (1) How did the pattern of performance reporting relationships vary across organizations? (2) Was political conflict among organizations' principals associated with greater performance information? and (3) Did performance information provide evidence of program effectiveness? Based on our typology of performance information, we found that most organizations reported output measures such as land area or number of contracts, some reported outcome indicators such as adherence to performance standards, but few modeled or measured environmental effects. Local government Land and Water Conservation Departments reported the most types of performance information, while local land trusts reported the fewest. The case studies suggest that governance networks influence the pattern and type of performance reporting, that goal conflict among principles is associated with greater performance information, and that performance information provides unreliable causal evidence of program effectiveness. Challenging simple prescriptions to generate more data as evidence, this analysis suggests (1) complex institutional and political contexts for environmental program performance and (2) the need to supplement performance measures with in-depth evaluations that can provide causal inferences about program effectiveness.
Based on a survey of charity boards in England and Wales this paper examines what influence board inputs, structures and processes have on board effectiveness. The findings provide mixed support for the normative literature on board effectiveness. Using stepwise logistic regression the research suggests that board inputs and three process variables are important in explaining board effectiveness, namely: board members have the time, skills and experience to do the job; clear board roles and r...
TED Talks has become a worldwide phenomenon attended by many at its conferences, TEDx community-based events, TED.com, and YouTube videos. Previous studies have delved into TED Talks' impact in the educational sector, as it has been used by many educators and students alike in the classroom. Utilizing a qualitative exploratory approach, this study…
The size, characteristics and partnership networks of the health-related non-profit sector in three regions of South Africa: implications of changing primary health care policy for community-based care.
van Pletzen, Ermien; Zulliger, R; Moshabela, M; Schneider, H
Health-related community-based care in South Africa is mostly provided through non-profit organizations (NPOs), but little is known about the sector. In the light of emerging government policy on greater formalization of community-based care in South Africa, this article assesses the size, characteristics and partnership networks of health-related NPOs in three South African communities and explores implications of changing primary health care policy for this sector. Data were collected (2009-11) from three sites: Khayelitsha (urban), Botshabelo (semi-rural) and Bushbuckridge (semi/deep rural). Separate data sources were used to identify all health-related NPOs in the sites. Key characteristics of identified NPOs were gathered using a standardized tool. A typology of NPOs was developed combining level of resources (well, moderate, poor) and orientation of activities ('Direct service', 'Developmental' and/or 'Activist'). Network analysis was performed to establish degree and density of partnerships among NPOs. The 138 NPOs (n = 56 in Khayelitsha, n = 47 in Bushbuckridge; n = 35 in Botshabelo) were mostly local community-based organizations (CBOs). The main NPO orientation was 'Direct service' (n = 120, 87%). Well- and moderately resourced NPOs were successful at combining orientations. Most organizations with an 'Activist' orientation were urban. No poorly resourced organizations had this orientation. Well-resourced organizations with an 'Activist' orientation were highly connected in Khayelitsha NPO networks, while poorly resourced CBOs were marginalized. A contrasting picture emerged in Botshabelo where CBOs were highly connected. Networks in Bushbuckridge were fragmented and linear. The NPO sector varies geographically in numbers, resources, orientation of activities and partnership networks. NPOs may perform important developmental roles and strong potential for social capital may reside in organizational networks operating in otherwise impoverished environments
Complications of Lumbar Artificial Disc Replacement Compared to Fusion: Results From the Prospective, Randomized, Multicenter US Food and Drug Administration Investigational Device Exemption Study of the Charité Artificial Disc
Majd, Mohammed E.; Isaza, Jorge E.; Blumenthal, Scott L.; McAfee, Paul C.; Guyer, Richard D.; Hochschuler, Stephen H.; Geisler, Fred H.; Garcia, Rolando; Regan, John J.
Background Previous reports of lumbar total disc replacement (TDR) have described significant complications. The US Food and Drug Administration (FDA) investigational device exemption (IDE) study of the Charité artificial disc represents the first level I data comparison of TDR to fusion. Methods In the prospective, randomized, multicenter IDE study, patients were randomized in a 2:1 ratio, with 205 patients in the Charité group and 99 patients in the control group (anterior lumbar interbody fusion [ALIF] with BAK cages). Inclusion criteria included confirmed single-level degenerative disc disease at L4-5 or L5-S1 and failure of nonoperative treatment for at least 6 months. Complications were reported throughout the study. Results The rate of approach-related complications was 9.8% in the investigational group and 10.1% in the control group. The rate of major neurological complications was similar between the 2 groups (investigational = 4.4%, control = 4.0%). There was a higher rate of superficial wound infection in the investigational group but no deep wound infections in either group. Pseudarthrosis occurred in 9.1% of control group patients. The rate of subsidence in the investigational group was 3.4%. The reoperation rate was 5.4% in the investigational group and 9.1% in the control group. Conclusions The incidence of perioperative and postoperative complications for lumbar TDR was similar to that of ALIF. Vigilance is necessary with respect to patient indications, training, and correct surgical technique to maintain TDR complications at the levels experienced in the IDE study. PMID:25802575
Park, Hyojung; Rodgers, Shelly; Stemmle, Jon
This study explored health-related organizations' use of Twitter in delivering health literacy messages. A content analysis of 571 tweets from health-related organizations revealed that the organizations' tweets were often quoted or retweeted by other Twitter users. Nonprofit organizations and community groups had more tweets about health literacy than did other types of health-related organizations examined, including health business corporations, educational institutions, and government agencies. Tweets on health literacy topics focused predominantly on using simple language rather than complicated language. The results suggest that health organizations need a more strategic approach to managing positive organizational self-presentations in order to create an optimal level of exposure on social networking sites.
Armsworth, Paul R.; Larson, Eric R.; Jackson, Stephen T.; Sax, Dov F.; Simonin, Paul W.; Blossey, Bernd; Green, Nancy; Lester, Liza; Klein, Mary L.; Ricketts, Taylor H.; Runge, Michael C.; Shaw, M. Rebecca
Conservation organizations must adapt to respond to the ecological impacts of global change. Numerous changes to conservation actions (eg facilitated ecological transitions, managed relocations, or increased corridor development) have been recommended, but some institutional restructuring within organizations may also be needed. Here we discuss the capacity of conservation organizations to adapt to changing environmental conditions, focusing primarily on public agencies and nonprofits active in land protection and management in the US. After first reviewing how these organizations anticipate and detect impacts affecting target species and ecosystems, we then discuss whether they are sufficiently flexible to prepare and respond by reallocating funding, staff, or other resources. We raise new hypotheses about how the configuration of different organizations enables them to protect particular conservation targets and manage for particular biophysical changes that require coordinated management actions over different spatial and temporal scales. Finally, we provide a discussion resource to help conservation organizations assess their capacity to adapt.
Peregrine, Michael W; Schwartz, James R; Burgdorfer, James E; Gordon, David C
Directors of healthcare organizations normally owe fiduciary duties to their shareholders or, in the case of nonprofits, to the charitable mission of the organization. As an organization descends to bankruptcy, however, the board's duties may shift. At some point, the board may be imposed with different and often conflicting obligations to the corporate enterprise as a whole, with a primary criterion being the interests of creditors. In this article, the authors analyze the murky areas of the Zone and give guidance as to when the board's duty may shift-and as to how directors should proceed both in determining their duties and in working to fulfill them.
This paper explores how prevalent contemporary problematizations of organizations coincide with a widespread assessment that Organization Studies (OS) has run out of steam. This impasse, the paper argues, is largely due to the emergence of an organization-phobia that has come to seize several...... strands of theorizing. By attending to the wide-ranging and far-reaching history of this organization-phobia, the paper argues that OS has become increasingly incapable of speaking about its core object. I show how organizations went from being conceptualized as entities of major importance to becoming...... credibility and legitimacy to begin with, the organization-phobia resulting from this history has been implicated in dismantling organizations, and in making OS progressively irrelevant to a wider public....
Steven M. Smith; Sonja Novkovic; John Maddocks
This article is a result of a joint project in social economy research between a community partner-an independent school-and academic partners. The school is a democratic organization, run by teachers and parents. The goal of the project was to find ways to improve communication and reporting about general performance of the school as part of the school's accountability to its members. Starting from lessons of the balanced scorecard approach for non-profits, we describe the process of develop...
Marije van 't Verlaat
Dutch National Sports Organizations (NSFs) is currently experiencing 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 increasing
Full Text Available This study is aimed at determining how the financial data of public benefit organizations (PBOs affects donations received by them and if the donors use financial and non-financial information in order to donate. In order to achieve our aim we used different methods of research: quantitative research (econometric model and survey and qualitative research (laboratory test. The research allowed us to draw the conclusion that Polish donors make very limited use of PBOs’ financial statements in the donation process and that non-financial information plays greater role for donors in making decisions to give charitable donations. The most important information is the organization's goals and descriptions of its projects. At the same time, many donors stated that they donated under the influence of people they knew. This article fits into the scope of world research on PBOs and uses the concept of civil society.
primarily has been related to three main themes in organizational research: non-profit and co-operative organizations, inter-organizational co-operation, and organizational change. Third, I discuss how the pragmatic, process-oriented aspect of the research program, focusing on the intertwining of values......Different notions of multiple rationalities have recently been applied to describe the phenomena of co-existence of competing rationalities in organizations. These include institutional pluralism, institutional logics, competing rationalities and pluralistic contexts. The French pragmatic...... studies of organizations. First, I summarize the basic ideas of the framework, stressing the aspects of special relevance for studies of organizations. Second, I review the empirical studies focusing on the coexistence of competing orders of worth in organizations showing that the order of worth framework...
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.
Bess, Kimberly D; Perkins, Douglas D; Cooper, Daniel G; Jones, Diana L
This paper explores the role of member participation in decision-making (PDM) from an organizational learning (OL) perspective. Community-based organizations (CBOs) serve as mediators between the individual and the local community, often providing the means for community member participation and benefiting organizationally from members' input. Community psychologists have recognized these benefits; however, the field has paid less attention to the role participation plays in increasing CBOs' capacity to meet community needs. We present a framework for exploring how CBO contextual factors influence the use of participatory decision-making structures and practices, and how these affect OL. We then use the framework to examine PDM in qualitative case study analysis of four CBOs: a youth development organization, a faith-based social action coalition, a low-income neighborhood organization, and a large human service agency. We found that organizational form, energy, and culture each had a differential impact on participation in decision making within CBOs. We highlight how OL is constrained in CBOs and document how civic aims and voluntary membership enhanced participation and learning.
Woods, LaVerne; Osborne, Michele
Tax-exempt healthcare organizations have turned to the Internet as a powerful tool in communicating with the public, medical staff, and patients. Activities as diverse as providing links to the Web sites of other organizations, selling goods and services, soliciting contributions, and hosting forums on the Internet raise unresolved questions concerning the impact of Internet use on such organizations' tax-exempt status. The Internal Revenue Service has provided no guidance to date regarding the manner in which a nonprofit organizations' use of the Internet may affect its tax-exempt status or subject it to federal income tax on some sources of funds. This article suggests analytical approaches for applying existing law in the Internet context and identifies areas that are ripe for additional guidance.
The way we manage organizations seems increasingly out of date. Survey after survey shows that a majority of employees feel disengaged from their companies. The epidemic of organizational disillusionment goes way beyond Corporate America-teachers, doctors, and nurses are leaving their professions in record numbers because the way we run schools and hospitals kills their vocation. Government agencies and nonprofits have a noble purpose, but working for these entities often feels soulless and lifeless just the same. All these organizations suffer from power games played at the top and powerlessness at lower levels, from infighting and bureaucracy, from endless meetings and a seemingly never-ending succession of change and cost-cutting programs. Deep inside, we long for soulful workplaces, for authenticity, community, passion, and purpose. The solution, according to many progressive scholars, lies with more enlightened management. But reality shows that this is not enough. In most cases, the system beats the in...
Direct purchase of natural gas is now utilized by many groups of customers in Canada. To date, the process has been effected through short-term contractual arrangements for buying gas from Saskatchewan. Longer-term arrangements (5-15 years) for direct purchase of Saskatchewan or Alberta gas are now being actively considered. There are no longer any real barriers to direct purchase of natural gas for groups of customers in Ontario, but much preparation is required to initiate the process and operate it properly in order to maximize the financial benefits. The various formats for direct purchase (buy/sell, T-service, broker mediated), purchase price considerations, and the benefits and risks of direct purchase are reviewed. Potential savings in gas costs are estimated based on a typical 3-bedroom townhouse family unit and a 1-bedroom senior citizen apartment unit. Generally speaking, it is found possible for the townhouse to save about $50/y on the Consumers Gas and ICG Utilities distribution systems and $34/y for a 1-bedroom apartment suite. An umbrella approach for organizing gas supply contracts is recommended, which allows an agent for the consumer group to enter into a preliminary contract with a gas supplier after completion of a tender process. A number of disciplines are essential for initiation and operation of a direct purchase, requiring the services of four individuals possessing various skills. 5 tabs
The Pew Charitable Trust commissioned The Performing Arts in a New Era from RAND in 1999 as part of a broad initiative aimed at increasing policy and financial support for nonprofit culture in the United States...