WorldWideScience

Sample records for nonprofit organizations revenue

  1. Professionalism and nonprofit organizations.

    Science.gov (United States)

    Majone, G

    1984-01-01

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

  2. Budgeting in Nonprofit Organizations.

    Science.gov (United States)

    Kelly, Lauren

    1985-01-01

    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)

  3. Revenue Sources and Social Media Engagement Among Environmentally Focused Nonprofits

    Directory of Open Access Journals (Sweden)

    John R. McCaskill

    2017-12-01

    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.

  4. 32 CFR 37.1315 - Nonprofit organization.

    Science.gov (United States)

    2010-07-01

    ... 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...

  5. 22 CFR 228.32 - Nonprofit organizations.

    Science.gov (United States)

    2010-04-01

    ... 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...

  6. 25 CFR 700.83 - Nonprofit organization.

    Science.gov (United States)

    2010-04-01

    ... 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...

  7. Can Management Practices Make a Difference? Nonprofit Organization Financial Performance during Times of Economic Stress

    Directory of Open Access Journals (Sweden)

    QIAN HU

    2017-12-01

    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.

  8. Managing corporate governance risks in a nonprofit health care organization.

    Science.gov (United States)

    Troyer, Glenn T; Brashear, Andrea D; Green, Kelly J

    2005-01-01

    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.

  9. Development Professionals at Religiously Based Nonprofit Organizations

    Directory of Open Access Journals (Sweden)

    Jim Pinder

    2012-09-01

    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.

  10. Organizational resilience: Nonprofit organizations' response to change.

    Science.gov (United States)

    Witmer, Hope; Mellinger, Marcela Sarmiento

    2016-05-24

    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.

  11. Business-nonprofit partnerships as a driver of internal marketing in nonprofit organizations. Consequences for nonprofit performance and moderators

    Directory of Open Access Journals (Sweden)

    Luis Ignacio Álvarez-González

    2017-04-01

    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.

  12. Management trends: Internationalization of non-profit organizations

    Directory of Open Access Journals (Sweden)

    Inić Branimir P.

    2015-01-01

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

  13. The use of interest rate swaps by nonprofit organizations: evidence from nonprofit health care providers.

    Science.gov (United States)

    Stewart, Louis J; Trussel, John

    2006-01-01

    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

  14. Comparative Corporate Governance of Non-Profit Organizations

    DEFF Research Database (Denmark)

    Thomsen, Steen

    2014-01-01

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

  15. Ambidexterity in non-profit, voluntary organizations

    DEFF Research Database (Denmark)

    Aagaard, Peter

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

  16. Grants Management Guidance for Non-Profit Organizations

    Science.gov (United States)

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

  17. Sustainability of Rural Nonprofit Organizations: Czech Republic and Beyond

    Directory of Open Access Journals (Sweden)

    Vladislav Valentinov

    2015-07-01

    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.

  18. Social media for non-profit organizations in Vietnam

    OpenAIRE

    Nguyen, Thy

    2016-01-01

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

  19. Non-Profit Organizations in a Bureaucratic Environment

    OpenAIRE

    Grout, Paul; Schnedler, Wendelin

    2008-01-01

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

  20. STRATEGIC MANAGEMENT IN NONPROFIT AND PUBLIC ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Ioan NICOLAE

    2008-01-01

    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.

  1. Use of direct marketing in nonprofit organizations

    Directory of Open Access Journals (Sweden)

    Popović Ana

    2010-01-01

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

  2. Polish and Silesian Non-Profit Organizations Liquidity Strategies

    Directory of Open Access Journals (Sweden)

    Grzegorz Michalski

    2011-12-01

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

  3. TAX FRAMEWORK AND SUSTAINABILITY OF NONPROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Heloisa Candia Hollnagel

    2014-06-01

    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.

  4. Nonprofit organizations versus government agencies to reduce tobacco use.

    Science.gov (United States)

    Carver, Vivien; Reinert, Bonita; Range, Lillian M; Campbell, Catherine; Boyd, Nicole

    2003-01-01

    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.

  5. Spokespersons in media campaigns of non-profit organizations

    Directory of Open Access Journals (Sweden)

    Milovanović Dragana

    2014-01-01

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

  6. The role and importance of Non-Profit Organizations

    Directory of Open Access Journals (Sweden)

    Nicoleta Ciucescu

    2009-12-01

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

  7. Nonprofit financial assessment and research service learning: Evaluating the performance of an animal welfare nonprofit organization

    Directory of Open Access Journals (Sweden)

    Karen A. Maguire

    2016-12-01

    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.

  8. A mixed-methods approach to conducting Internal Revenue Service-compliant community health needs assessments: a case example for nonprofit hospital leaders

    Directory of Open Access Journals (Sweden)

    Oglesby WH

    2014-10-01

    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

  9. CSR and Sustainability Report for Nonprofit Organizations. An Italian Best Practice

    Directory of Open Access Journals (Sweden)

    Patrizia GAZZOLA

    2017-09-01

    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.

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

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    Andrius Stasiukynas

    2015-02-01

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

  11. Building stakeholder relations online: How nonprofit organizations use dialogic and relational maintenance strategies on Facebook

    NARCIS (Netherlands)

    van Wissen, N.; Wonneberger, A.

    2017-01-01

    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

  12. Impact of Sarbanes-Oxley and IRS Form 990 on Nonprofit Organizations in Pennsylvania

    Science.gov (United States)

    Kisow, Matthew R.

    2011-01-01

    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…

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

    Science.gov (United States)

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

    2017-01-01

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

  14. 34 CFR 75.51 - How to prove nonprofit status.

    Science.gov (United States)

    2010-07-01

    ... 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...

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

    OpenAIRE

    Pavičić, Jurica

    2001-01-01

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

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

    OpenAIRE

    Walandouw, Stanley Kho; Mangkona, Sri Wardana Saleh

    2015-01-01

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

  17. Revenue and Attendance Simultaneous Optimization in Performing Arts Organizations

    DEFF Research Database (Denmark)

    Baldin, Andrea; Bille, Trine; Ellero, Andrea

    2018-01-01

    Performing arts organizations are characterized by different objectives other than revenue. Even if, on the one hand, theaters aim to increase revenue from box office as a consequence of the systematic reduction in public funds; on the other hand, they pursue the objective to increase its attenda...... and the demand forecast, taking into account the impact of heterogeneity among customer categories in both choice and demand. The proposed model is validated with booking data referring to the Royal Danish theater during the period 2010–2015....

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

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2014-01-01

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

  19. Understanding the density of nonprofit organizations across Los Angeles neighborhoods: Does concentrated disadvantage and violent crime matter?

    Science.gov (United States)

    Wo, James C

    2018-03-01

    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.

  20. Leadership and characteristics of nonprofit mental health peer-run organizations nationwide.

    Science.gov (United States)

    Ostrow, Laysha; Hayes, Stephania L

    2015-04-01

    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.

  1. The Exemption of Nonprofit Organizations from Federal Income Taxation

    Science.gov (United States)

    Bittker, Boris; Rahdert, George K.

    1976-01-01

    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)

  2. Federal Tax Exemption Status of the Private Nonprofit Art Association.

    Science.gov (United States)

    Rodriguez, Edward J.

    1978-01-01

    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)

  3. 'Nonprofits' need surplus too.

    Science.gov (United States)

    Young, D W

    1982-01-01

    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.

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

    Science.gov (United States)

    Guinn, Fillmore

    2013-01-01

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

  5. Mind the Gap: A Case Study of Values-Based Decision Making in a Nonprofit Organization

    Science.gov (United States)

    Craft, Jana L.

    2013-01-01

    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…

  6. 48 CFR 731.770 - OMB Circular A-122, cost principles for nonprofit organizations; USAID implementation.

    Science.gov (United States)

    2010-10-01

    ... 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...

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

    OpenAIRE

    Ngo, Chi

    2017-01-01

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

  8. Aplication`s Aspects Of Public Relations By Nonprofit Organizations. Case Study Albania

    OpenAIRE

    Xhiliola Agaraj(Shehu); Merita Murati; Valbona Gjini

    2011-01-01

    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...

  9. Polish and Silesian Non-Profit Organizations Liquidity Strategies

    OpenAIRE

    Michalski, Grzegorz; Mercik, Aleksander

    2013-01-01

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

  10. Unwanted horses: The role of nonprofit equine rescue and sanctuary organizations.

    Science.gov (United States)

    Holcomb, K E; Stull, C L; Kass, P H

    2010-12-01

    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

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

    OpenAIRE

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

    2013-01-01

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

  12. Nonprofit Organizations as Ideal Type of Socially Responsible and Impact Investors

    OpenAIRE

    Fritz, Tizian M.; von Schnurbein, Georg

    2015-01-01

    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...

  13. The Role of Local Governmental Funding in Nonprofit Survival

    Directory of Open Access Journals (Sweden)

    Karl Besel

    2001-05-01

    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.

  14. Profits for nonprofits: find a corporate partner.

    Science.gov (United States)

    Andreasen, A R

    1996-01-01

    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.

  15. 76 FR 32377 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

    Science.gov (United States)

    2011-06-06

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

  16. An Analysis of the Social Meanings of Conflict in Nonprofit Organizations

    DEFF Research Database (Denmark)

    Mikkelsen, Elisabeth Naima

    2013-01-01

    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....

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

    Science.gov (United States)

    Reeves, Terrie C; Ford, Eric W

    2004-01-01

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

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

    Science.gov (United States)

    Cutt, J

    1982-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2015-01-01

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

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

    DEFF Research Database (Denmark)

    Albu, Oana Brindusa

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

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

    Directory of Open Access Journals (Sweden)

    Gabriela Vaceková

    2013-06-01

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

  2. Strategic Planning: Contextual Factors that Facilitated and/or Challenged the Implementation of Strategic Planning in Two Nonprofit Organizations

    Science.gov (United States)

    Masilamony, Davadhasan

    2010-01-01

    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,…

  3. Leadership in nonprofit organizations of Nicaragua and El Salvador: a study from the social identity theory.

    Science.gov (United States)

    Moriano León, Juan Antonio; Topa Cantisano, Gabriela; Lévy Mangin, Jean-Pierre

    2009-11-01

    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.

  4. Study on the relationship between project management and organizational efficacy in nonprofit organizations

    Directory of Open Access Journals (Sweden)

    Kao I-Chan

    2018-01-01

    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.

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

    Science.gov (United States)

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

    2004-01-01

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

  6. THEORIZING HYBRIDITY: INSTITUTIONAL LOGICS, COMPLEX ORGANIZATIONS, AND ACTOR IDENTITIES: THE CASE OF NONPROFITS

    Science.gov (United States)

    SKELCHER, CHRIS; SMITH, STEVEN RATHGEB

    2015-01-01

    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

  7. THEORIZING HYBRIDITY: INSTITUTIONAL LOGICS, COMPLEX ORGANIZATIONS, AND ACTOR IDENTITIES: THE CASE OF NONPROFITS.

    Science.gov (United States)

    Skelcher, Chris; Smith, Steven Rathgeb

    2015-06-01

    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.

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

    Directory of Open Access Journals (Sweden)

    Raul M. S. Laureano

    2018-01-01

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

  9. The Adoption of Social Media in Nonprofit Organizations : The Case Study of the United Nations Country Team in Thailand

    OpenAIRE

    Panyam, Sinta

    2014-01-01

    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...

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

    Directory of Open Access Journals (Sweden)

    Mostaq M. Hussain

    2014-12-01

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

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

    NARCIS (Netherlands)

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

    2017-01-01

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

  12. 48 CFR 915.404-4-70-5 - Special considerations-contracts with nonprofit organizations (other than educational institutions).

    Science.gov (United States)

    2010-10-01

    ... 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...

  13. 75 FR 44814 - Audits of States, Local Governments, and Non-Profit Organizations; Circular A-133 Compliance...

    Science.gov (United States)

    2010-07-29

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

  14. Characteristics of relinquishing and adoptive owners of horses associated with U.S. nonprofit equine rescue organizations.

    Science.gov (United States)

    Holcomb, Kathryn E; Stull, Carolyn L; Kass, Philip H

    2012-01-01

    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.

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

    Science.gov (United States)

    Almeida, Álvaro S

    2017-06-01

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

  16. 78 FR 41424 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

    Science.gov (United States)

    2013-07-10

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

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

    Directory of Open Access Journals (Sweden)

    Claus-Heinrich Daub

    2014-05-01

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

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

    Directory of Open Access Journals (Sweden)

    Sebastian Ion Ceptureanu

    2018-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2011-01-01

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

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

    OpenAIRE

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

    2018-01-01

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

  1. Building a Sustainable Global Surgery Nonprofit Organization at an Academic Institution.

    Science.gov (United States)

    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.

  2. Nonprofit Organizations in Danish Welfare Provision – Explaining Differences Across Welfare Areas

    DEFF Research Database (Denmark)

    Thøgersen, Malene

    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...

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

    Directory of Open Access Journals (Sweden)

    Hrafn Bragason

    2011-12-01

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

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

    OpenAIRE

    Barclay, John W.

    2010-01-01

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

  5. Financial Management for Nonprofit Organizations: Uses and Applications in a Social Entrepreneurship Curriculum

    Science.gov (United States)

    Broom, Lowell S.; Thornton, Jeremy P.; Carson, Charles M.

    2013-01-01

    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…

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

    Directory of Open Access Journals (Sweden)

    Dale C MacKrell

    2016-05-01

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

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

    Directory of Open Access Journals (Sweden)

    Pop Nicolae Al.

    2015-07-01

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

  8. Revenue sources for essential services in Florida: findings and implications for organizing and funding public health.

    Science.gov (United States)

    Livingood, William C; Morris, Michael; Sorensen, Bonita; Chapman, Karen; Rivera, Lillian; Beitsch, Les; Street, Phil; Coughlin, Susan; Smotherman, Carmen; Wood, David

    2013-01-01

    The Florida Public Health Practice-Based Research Network conducted the study of Florida county health departments (CHDs) to assess relationships between self-assessed performance on essential services (ESs) and sources of funding. Primary data were collected using an online survey based on Public Health Accreditation Board standards for ES. Bivariate and multivariate analyses were conducted to assess the relationship of sources and amounts of revenue obtained from the Florida Department of Health financial system to responses to the survey of CHD capacity for ESs. Self-assessed CHD performance for each ES varied extensively among the CHDs and across the 10 ESs, ranging from a high of 98% CHDs completely or almost completely meeting the standards for ES 2 (Investigating Problems and Hazards) to a low of 32% completely or almost completely meeting standards for ES 10 (Research/Evidence). Medicaid revenue and fees were positively correlated with some ESs. Per capita revenue support varied extensively among the CHDs. Revenue for ES is decreasing and is heavily reliant on noncategorical (discretionary) revenue. This study has important implications for continued reliance on ES as an organizing construct for public health.

  9. 48 CFR 52.226-6 - Promoting excess food donation to nonprofit organizations.

    Science.gov (United States)

    2010-10-01

    ... 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...

  10. Qualidade de serviços nas organizações do terceiro setor Service quality in nonprofit organizations

    Directory of Open Access Journals (Sweden)

    Cristiano Rocha Heckert

    2008-01-01

    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.

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

    Directory of Open Access Journals (Sweden)

    Oleynik Olga Stepanovna

    2014-12-01

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

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

    Science.gov (United States)

    Razis, V; Razis, N

    1993-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Harry Nenobais

    2017-06-01

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

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

    Science.gov (United States)

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

    2016-01-01

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

  15. The strategic marketing reaction of conventional nonprofit hospitals to the market entry of alternative care provider organizations.

    Science.gov (United States)

    Schul, P L; Remington, S J; Planchon, J M

    1994-01-01

    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.

  16. Do Accounting Students Have Realistic Expectations of Information Technology Usage in Nonprofit Organizations?

    Science.gov (United States)

    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,…

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

    Institute of Scientific and Technical Information of China (English)

    戚舟波

    2011-01-01

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

  18. Pricing objectives in nonprofit hospitals.

    OpenAIRE

    Bauerschmidt, A D; Jacobs, P

    1985-01-01

    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...

  19. The benefits of accreditation for fundraising nonprofit organizations in the Netherlands

    NARCIS (Netherlands)

    Bekkers, R.H.F.P.; Gugerty, M.K.; Prakash, A.

    2010-01-01

    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

  20. Service & non-profit marketing

    Directory of Open Access Journals (Sweden)

    Stanković Čedomir

    2002-01-01

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

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

    Science.gov (United States)

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

  2. 78 FR 14437 - Government Employees Serving in Official Capacity in Nonprofit Organizations; Sector Unit...

    Science.gov (United States)

    2013-03-06

    ... 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...

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

    NARCIS (Netherlands)

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

    2011-01-01

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

  4. Establishment path and management innovation of mutually beneficial nonprofit organization (MBNPO: A study based on integrated marketing communications (IMC theory

    Directory of Open Access Journals (Sweden)

    Kwang-yong Shin

    2017-05-01

    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.

  5. Charity care in nonprofit urban hospitals: analysis of the role of size and ownership type in Washington State for 2011.

    Science.gov (United States)

    Coyne, Joseph S; Ogle, Natalie M; McPherson, Sterling; Murphy, Sean; Smith, Gary J; Davidson, Gregg Agustín

    2014-01-01

    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.

  6. Financial Ratio Analysis Comes to Nonprofits.

    Science.gov (United States)

    Chabotar, Kent John

    1989-01-01

    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)

  7. Gender, occupation, and promotion to management in the nonprofit sector

    NARCIS (Netherlands)

    Damman, M.; Heyse, L.; Mills, M.

    2014-01-01

    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

  8. Competition and Mergers among Nonprofits

    NARCIS (Netherlands)

    Prüfer, J.

    2007-01-01

    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

  9. Competition and Mergers among Nonprofits

    NARCIS (Netherlands)

    Prüfer, J.

    2007-01-01

    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

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

    Energy Technology Data Exchange (ETDEWEB)

    Cuthbertson, L.L.

    1989-01-01

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

  11. Agency theory in a nonprofit organization Teoria de agência em uma organização sem fins lucrativos

    Directory of Open Access Journals (Sweden)

    Ivan Luiz Ecco

    2010-10-01

    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.

  12. An investigation on the relationship between TQM and ICT in revenue agency organizations

    Directory of Open Access Journals (Sweden)

    Mahmoud Bani

    2014-06-01

    Full Text Available This paper presents an empirical investigation to study the effects of information and communication technology (ICT on total quality management (TQM. The study is applied for a case study of revenue agency in city of Damghan, Iran. The proposed study consists of 33 questions in five categories including leadership and commitment of top management team, customer satisfaction, empowering employees and their partnership, organizational design perspective and quality of information system. Cronbach alpha has been calculated as 0.95, which validates the overall questionnaire. Using Pearson correlation ratio as well as t-student test, the study has determined that there was a positive and meaningful relationship between ICT and TQM components.

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

    NARCIS (Netherlands)

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

    2016-01-01

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

  14. Managing corporate visual identity : exploring the differences between manufacturing and service, and profit-making and nonprofit organizations

    NARCIS (Netherlands)

    van den Bosch, Annette; de Jong, Menno; Elving, Wim

    2006-01-01

    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

  15. Private Nonprofit Organizations for Child Welfare Cases of South Korea and People’s Republic of China

    Institute of Scientific and Technical Information of China (English)

    李伦知

    2013-01-01

    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.

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

    Science.gov (United States)

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

    2010-06-01

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

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

    International Nuclear Information System (INIS)

    Slavtchev, A.; Todorov, V.

    2004-01-01

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

  18. Advantages of fund accounting in 'nonprofits'.

    Science.gov (United States)

    Herzlinger, R E; Sherman, H D

    1980-01-01

    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.

  19. Nonprofit Sector: Workforce Education Needs and Opportunities

    Science.gov (United States)

    Garvey, David

    2009-01-01

    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…

  20. Nonprofit Communications from a Corporate Communications Viewpoint

    Science.gov (United States)

    Cross, Ava

    2006-01-01

    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…

  1. Rice University: Building an Academic Center for Nonprofit Education

    Science.gov (United States)

    Seaworth, Angela

    2012-01-01

    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…

  2. Start-Up Funding Intentions Among Nascent Nonprofit Entrepreneurs: An Exploratory Investigation

    Directory of Open Access Journals (Sweden)

    Fredrik O. Andersson

    2018-04-01

    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.

  3. 10 CFR 603.620 - Financial management standards for nonprofit participants.

    Science.gov (United States)

    2010-01-01

    ... 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...

  4. K-12 Education Nonprofit Employees' Perceptions of Strategies for Recruiting and Retaining Employees

    Science.gov (United States)

    Byrne, Tara Marie

    2013-01-01

    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…

  5. Nonprofit Leadership Capacity Buildings : Sustainability in An Age of Uncertainties

    OpenAIRE

    Kapucu, Naim; Palabıyık, Hamit; Yuldashev, Ferhod

    2008-01-01

    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...

  6. Mobbing in a Non-Profit Organisation

    Directory of Open Access Journals (Sweden)

    Kovacic Andrej

    2017-05-01

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

  7. Nevada state revenues analysis

    International Nuclear Information System (INIS)

    1988-06-01

    This report analyzes the major sources of revenue to the Nevada State General Fund for purposes of estimating impacts associated with the siting of a nuclear waste repository at Yucca Mountain in Nye County, Nevada. Each major revenue source is analyzed to identify relationships among the economic or demographic base, the revenue base, and the revenues generated. Trends and changes in the rates and/or base are highlighted. A model is developed for each revenue source to allow impact estimation

  8. Six sigma for revenue retrieval.

    Science.gov (United States)

    Plonien, Cynthia

    2013-01-01

    Deficiencies in revenue retrieval due to failures in obtaining charges have contributed to a negative bottom line for numerous hospitals. Improving documentation practices through a Six Sigma process improvement initiative can minimize opportunities for errors through reviews and instill structure for compliance and consistency. Commitment to the Six Sigma principles with continuous monitoring of outcomes and constant communication of results to departments, management, and payers is a strong approach to reducing the financial impact of denials on an organization's revenues and expenses. Using Six Sigma tools can help improve the organization's financial performance not only for today, but also for health care's uncertain future.

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

    Science.gov (United States)

    Sanders, Michael I

    2005-01-01

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

  10. 77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

    Science.gov (United States)

    2012-04-02

    ... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy... Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010'' on June... sold in a school and purchased with funds from the nonprofit school food service account, other than...

  11. Jackson Revenue Budget

    Data.gov (United States)

    City of Jackson, Mississippi — This dataset shows the City of Jackson's FY2017 revenue budget, revenue collected to date, and the balance remaining to be collected. The data can be broken down by...

  12. Why Revenue Diversification Matters

    Science.gov (United States)

    Leuhusen, Fredrik Carl Axel Peter

    2017-01-01

    Revenue diversification is a term that becomes more relevant as higher education institutions are confronted with increased regulation, competition, declining enrollments, and strained finances. A challenge that many institutions face is that expenditures are higher than revenues and increase faster than them. The term Revenue diversification…

  13. User-centric technology design for nonprofit and civic engagements

    CERN Document Server

    Saeed, Saqib

    2014-01-01

    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...

  14. Strategies for successful revenue cycle outsourcing.

    Science.gov (United States)

    Lisowski, Duane A; Sanderson, Brian

    2013-09-01

    Revenue cycle outsourcing can offer hospitals and health systems many advantages, including cost savings and revenue gains, but it also carries risks. Some organizations may choose to outsource revenue cycle to third-party service providers; others may opt to develop internal centers of excellence. Hospitals and health systems should consider IT system compatibility, payment arrangements, and incentive and value alignment when selecting an outsourcing partner.

  15. How To Increase Advertising Revenue.

    Science.gov (United States)

    Mitchell, Carmen

    1995-01-01

    Describes advertising sales strategies to help faculty advisers of community college newspapers increase revenues. Argues that sales representatives should know their product well and maintain demographic information on the paper's readership. Includes strategies for organizing advertising staff, searching for potential clients, and taking charge…

  16. Child center closures: Does nonprofit status provide a comparative advantage?

    Science.gov (United States)

    Lam, Marcus; Klein, Sacha; Freisthler, Bridget; Weiss, Robert E.

    2013-01-01

    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

  17. Child center closures: Does nonprofit status provide a comparative advantage?

    Science.gov (United States)

    Lam, Marcus; Klein, Sacha; Freisthler, Bridget; Weiss, Robert E

    2013-03-01

    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.

  18. The intricate implementation of performance measurement systems, exploring developments in professional-service organizations in the Dutch non-profit sector

    NARCIS (Netherlands)

    Teelken, J.C.

    2008-01-01

    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

  19. The Quiet Crisis: The Impact of the Economic Downturn on the Nonprofit Sector

    Science.gov (United States)

    Bridgeland, John M.; McNaught, Mary; Reed, Bruce; Dunkelman, Marc

    2009-01-01

    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…

  20. CRM Implementation in Nonprofits: An Analysis of the Success Factors

    Science.gov (United States)

    Grattan, Kelly E.

    2012-01-01

    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…

  1. Migrating an Existing Business to a New Approach to Revenue Generation

    Directory of Open Access Journals (Sweden)

    Howard Rosenblum

    2010-08-01

    Full Text Available Traditional development and commercialization models take too long, cost too much, and expose founders to excessive risk. A new approach for small technology companies to generate revenue has been proposed by Bailetti. In the new approach, the top management team of a small technology company uses a a platform to co-create value by collaborating with all the stakeholders of its development and commercialization decisions and builds trust on its work practices and market offers. The purpose of this article is to provide the lessons learned from working with a top management team of a profitable business that uses a traditional approach to development and commercialization and wishes to migrate to the new approach. The article will be useful to managers and owners of existing small companies and vendor-neutral, non-profit organizations that wish to grow their businesses. The article is organized as follows. First, a hypothetical situation of a musical band illustrates the options available to a company that wishes to increase its revenue. This example is based on our work with a local technology. Next, we describe the lessons we learned while preparing the plan to migrate the existing company to the new approach to generate revenue. The hypothetical situation is used to illustrate the lessons learned. Finally, conclusions are provided.

  2. airline revenue management

    OpenAIRE

    Pak, K.; Piersma, Nanda

    2002-01-01

    textabstractWith the increasing interest in decision support systems and the continuous advance of computer science, revenue management is a discipline which has received a great deal of interest in recent years. Although revenue management has seen many new applications throughout the years, the main focus of research continues to be the airline industry. Ever since Littlewood (1972) first proposed a solution method for the airline revenue management problem, a variety of solution methods ha...

  3. Philippines - Revenue Administration Reform

    Data.gov (United States)

    Millennium Challenge Corporation — The Millennium Challenge Account-Philippines' (MCA-P) implementation of the Revenue Administration Reform Project (RARP) is expected to improve tax administration,...

  4. Impact of changes in Medicare payments on the financial condition of nonprofit hospitals.

    Science.gov (United States)

    Das, Dhiman

    2013-01-01

    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.

  5. Characterization of revenue equivalence

    NARCIS (Netherlands)

    Heydenreich, B.; Müller, R.; Uetz, Marc Jochen; Vohra, R.

    2009-01-01

    The property of an allocation rule to be implementable in dominant strategies by a unique payment scheme is called revenue equivalence. We give a characterization of revenue equivalence based on a graph theoretic interpretation of the incentive compatibility constraints. The characterization holds

  6. Characterization of Revenue Equivalence

    NARCIS (Netherlands)

    Heydenreich, Birgit; Müller, Rudolf; Uetz, Marc Jochen; Vohra, Rakesh

    2008-01-01

    The property of an allocation rule to be implementable in dominant strategies by a unique payment scheme is called \\emph{revenue equivalence}. In this paper we give a characterization of revenue equivalence based on a graph theoretic interpretation of the incentive compatibility constraints. The

  7. Nonprofit, payload process improvement through lean management

    Science.gov (United States)

    Sampson, Melissa

    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

  8. Commitment with or without a stick of paid work: comparison of paid and unpaid workers in a non-profit organization

    NARCIS (Netherlands)

    van Vuuren, Hubrecht A.; de Jong, Menno D.T.; Seydel, E.R.

    2008-01-01

    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

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

    Directory of Open Access Journals (Sweden)

    Mihaela Bronić

    2005-01-01

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

  10. Precarity in the Nonprofit Employment Services Sector.

    Science.gov (United States)

    Fanelli, Carlo; Rudman, Debbie Laliberté; Aldrich, Rebecca M

    2017-08-01

    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

  11. Public–nonprofit partnership performance in a disaster context: the case of Haiti.

    Science.gov (United States)

    Nolte, Isabella M; Boenigk, Silke

    2011-01-01

    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.

  12. 32 CFR 37.690 - How are nonprofit participants to manage real property and equipment?

    Science.gov (United States)

    2010-07-01

    ... 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...

  13. 7 CFR Exhibit B to Subpart L of... - Section 515 Nonprofit Set Aside (NPSA)

    Science.gov (United States)

    2010-01-01

    ... 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...

  14. Gender, Occupation, and Promotion to Management in the Nonprofit Sector : The critical case of Médecins sans Frontières Holland

    NARCIS (Netherlands)

    Damman, Marleen; Heyse, Liesbet; Mills, Melinda

    2014-01-01

    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

  15. Adopt-a-Nonprofit: A Project in Persuasion and Collaboration.

    Science.gov (United States)

    Spears, Lee A.

    1996-01-01

    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)

  16. Helping Charity Work: Paid Jobs in Charitable Nonprofits.

    Science.gov (United States)

    Crosby, Olivia

    2001-01-01

    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…

  17. City Revenues and Expenses

    Data.gov (United States)

    Allegheny County / City of Pittsburgh / Western PA Regional Data Center — City Revenues and Expenses from the Operating Budget from 2012 to Present, updated every night from the City's JD Edwards ledger.

  18. Resource revenues report

    International Nuclear Information System (INIS)

    2004-01-01

    Preliminary forecasts of resource revenues that may be forthcoming with the lifting of the moratorium on the west coast of British Columbia were presented. The forecasts are based on the development scenarios of one natural gas project in the Hecate Strait, and one oil project in the Queen Charlotte Sound. Both projects were assessed in an effort to demonstrate some of the potential resource revenues and public benefits that may be possible from offshore development in the province. Resource revenues provide the return-on-investments to the resource developer and public benefits in the form of taxes, royalties, lease payments and related fees to all levels of governments. Much of the revenues generated from the British Columbia offshore oil and gas development will accrue as income taxes. A public energy trust offers a way to transform non-renewable resource revenues into a renewable source of wealth for citizens of the province. The report presents estimates of project investment, pipeline capacity limitation, operating costs for offshore platforms, and earnings. It was estimated that about $2.0 billion in public benefits would be generated from combined project revenues of $6.9 billion. Information was obtained from offshore leaseholders as well as pipeline and engineering companies. refs., tabs., figs

  19. Localized prostate cancer treatment decision-making information online: improving its effectiveness and dissemination for nonprofit and government-supported organizations.

    Science.gov (United States)

    Silk, Kami J; Perrault, Evan K; Nazione, Samantha; Pace, Kristin; Hager, Polly; Springer, Steven

    2013-12-01

    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.

  20. Listen! Alternative Experiences of Access to Justice in Santiago de Cali. Justice-State Tension in Multi-Door Courthouses, Non-Profit Organization and Community Kitchens

    Directory of Open Access Journals (Sweden)

    Lina Fernanda Buchely Ibarra

    2017-12-01

    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.

  1. Building Hotel Revenues through Tourism

    Directory of Open Access Journals (Sweden)

    John D. Murtha, CHA

    2013-01-01

    Full Text Available When evaluating ways to maximize revenues, hotel executives should consider supporting the efforts of local destination marketing organizations. Helping to build and sustain travel to a city or region can benefit individual hotels, by combining resources and energy on marketing tactics that would otherwise be too ambitious or costly for a single property to pursue on its own. The market in Boston and adjacent Cambridge, Massachusetts offers an interesting case study for understanding the interaction of hotels and destination marketing organizations. The author includes action steps for hoteliers who would like to become more involved in such efforts.

  2. New FASB standard addresses revenue recognition considerations.

    Science.gov (United States)

    McKee, Thomas E

    2015-12-01

    Healthcare organizations are expected to apply the following steps in revenue recognition under the new standard issued in May 2014 by the Financial Accounting Standards Board: Identify the customer contract. Identify the performance obligations in the contract. Determine the transaction price. Allocate the transaction price to the performance obligations in the contract. Recognize revenue when--or in some circumstances, as--the entity satisfies the performance obligation.

  3. Areva - 2013 revenue of euro 9.3 bn thanks to sustained level of activity. Organic growth in the nuclear operations: + 7%, above our financial outlook. Backlog of euro 41.6 bn

    International Nuclear Information System (INIS)

    Duperray, Julien; Berezowskyj, Katherine; Grange, Aurelie; Rosso, Jerome; Thebault, Alexandre; Scorbiac, Marie de; Repaire, Philippine du

    2014-01-01

    Two years after Fukushima, AREVA's level of activity was especially strong in 2013. The group outperformed its revenue outlook for nuclear operations with an organic growth of 7.1%. With more than 9 billion euros, the group's revenue benefited from the robustness of the recurring activities and from temporary elements, such as exceptionally high uranium sales. This growth demonstrates the resilience of Areva's end market, despite unfavourable current conditions, and the efficient match between its commercial offers and customers' expectations. Capitalizing on this dynamic, the group will continue its recovery in order to sustainably self-finance its capital expenditures. After the announcement on January 20, 2014 of exclusive negotiations with Gamesa for the creation of a joint company in the offshore wind field (50% AREVA, 50% Gamesa), and in accordance with IFRS 5 accounting standard, revenue generated by the Wind Energy business is not included in group revenue for 2012 and 2013 and the result of this business will be presented on a separate line, 'net income from discontinued operations' in the 2013 financial statements. In 2013, AREVA had consolidated revenue of 9.303 billion euros, an increase of 3.8% (+6.3% like for like) compared with 2012 benefiting from strong organic growth in the nuclear operations: - Revenue in the nuclear operations was 9.042 billion euros in 2013, compared with 8.633 billion euros in 2012, a 7.1% increase (+4.7% on a reported basis). Revenue was led by the Mining BG (+40.6% like for like) and the Front End BG (+7.5% like for like), offsetting the expected business downturn in the Reactors and Services BG (-1.5% like for like). Revenue was stable in the Back End BG (-0.6% like for like). - The Renewable Energies BG had 132 million euros in revenue, down from 2012 (-24.7% like for like). - Foreign exchange had a negative impact of 101 million euros, while the change in consolidation scope and accounting methods had a negative impact of

  4. Electric sales and revenue 1991

    International Nuclear Information System (INIS)

    1993-04-01

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. Previous publications presented data on typical electric bills at specified consumption levels as well as sales, revenue, and average revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels

  5. An Evaluation Program for Nonprofit Recreation Organizations.

    Science.gov (United States)

    1983-09-01

    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

  6. Nonprofit Organizations Use of Social Media

    DEFF Research Database (Denmark)

    Fagerstrøm, Asle; Sørum, Hanne; Vatrapu, Ravi

    2014-01-01

    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....

  7. Piracy and Movie Revenues

    DEFF Research Database (Denmark)

    Peukert, Christian; Claussen, Jörg; Kretschmer, Tobias

    difference-in-differences approach. We compare box office revenues before and after the shutdown to a matched control group of movies unaffected by the shutdown. We find that the shutdown had a negative, yet insignificant effect on box office revenues.This counterintuitive result may suggest support...... for the theoretical perspective of (social) network effects where file-sharing acts as a mechanism to spread information about a good from consumers with zero or low willingness to pay to users with high willingness to pay....

  8. Effective Social Media Engagement for Nonprofits: What Matters?

    Directory of Open Access Journals (Sweden)

    Julia L Carboni

    2015-03-01

    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. 

  9. Electric sales and revenue, 1990

    International Nuclear Information System (INIS)

    1992-01-01

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. Previous publications presented data on typical electric bills at specified consumption levels as well as sales, revenues, and average revenue. The sales, revenue, and average revenue per kilowatthour provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1990. The electric revenue reported by each electric utility includes the revenue billed for the amount of kilowatthours sold, revenue from income, unemployment and other State and local taxes, energy or demand charges, consumer services charges, environmental surcharges, franchise fees, fuel adjustments, and other miscellaneous charges. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels

  10. Hospitality services generate revenue.

    Science.gov (United States)

    Bizouati, S

    1993-01-01

    An increasing number of hospitals are undertaking external revenue-generating activities to supplement their shrinking budgets. Written at the request of Leadership, this article outlines an example of a successful catering service -- a money-generating business that more Canadian hospitals could profitably consider.

  11. Bridging the gap between financial reporting and the revenue cycle.

    Science.gov (United States)

    Clark, Kari; Bang, Derek A

    2012-09-01

    Implementing a standardized financial reporting and revenue cycle monitoring platform can help healthcare organizations improve their net revenue reporting and budgeting processes. Consistent, standardized data help the finance office estimate accounts receivable reserves more accurately, streamline the month-end closing process, and strengthen internal controls. The benefits of standardizing the finance and revenue cycle functions are particularly significant in large organizations with multiple facilities, but even single-facility providers can benefit from improved communication between the business office and finance.

  12. Profiles in Organizational Effectiveness for Nonprofits: Improving the Lives of Children, Youth and Families in Kansas City's Urban Core.

    Science.gov (United States)

    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…

  13. Comparing the Value of Nonprofit Hospitals' Tax Exemption to Their Community Benefits.

    Science.gov (United States)

    Herring, Bradley; Gaskin, Darrell; Zare, Hossein; Anderson, Gerard

    2018-01-01

    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.

  14. Bridging cultures: Nonprofit, church, and emergency management agency collaboration after the May 2013 Oklahoma tornado outbreak.

    Science.gov (United States)

    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.

  15. Electric sales and revenue: 1993

    Energy Technology Data Exchange (ETDEWEB)

    1995-01-01

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. The sales, revenue, and average revenue per kilowatthour data provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1993. Operating revenue includes energy charges, demand charges, consumer service charges, environmental surcharges, fuel adjustments, and other miscellaneous charges. The revenue does not include taxes, such as sales and excise taxes, that are assessed on the consumer and collected through the utility. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. Because electric rates vary based on energy usage, average revenue per kilowatthour are affected by changes in the volume of sales. The sales of electricity, associated revenue, and average revenue per kilowatthour data provided in this report are presented at the national, Census division, State, and electric utility levels.

  16. Gas revenue increasingly significant

    International Nuclear Information System (INIS)

    Megill, R.E.

    1991-01-01

    This paper briefly describes the wellhead prices of natural gas compared to crude oil over the past 70 years. Although natural gas prices have never reached price parity with crude oil, the relative value of a gas BTU has been increasing. It is one of the reasons that the total amount of money coming from natural gas wells is becoming more significant. From 1920 to 1955 the revenue at the wellhead for natural gas was only about 10% of the money received by producers. Most of the money needed for exploration, development, and production came from crude oil. At present, however, over 40% of the money from the upstream portion of the petroleum industry is from natural gas. As a result, in a few short years natural gas may become 50% of the money revenues generated from wellhead production facilities

  17. History of the World Federation of Societies for Laser Medicine and Surgery (WFSLMS) and its Non-Profit Organization (NPO-WFSLMS): Part 1: Origins to Inaugural Meeting, 2005.

    Science.gov (United States)

    Ohshiro, Toshio

    2014-07-01

    The first society formed to represent the "new" field of laser applications in medicine and surgery was the late Professor Kaplan's International Society for Laser Surgery and Medicine, held in Israel in 1975. Following the ISLSM lead, a large number of national and international societies were very swiftly formed. As the number grew, it became obvious that some sort of linking forum would help all these separate societies to pool the knowledge of their members for the good of the clinicians and their patients. The World Federation of Societies for Laser Medicine and Surgery was formed to attempt to fill this role. The History: At the 1996 meeting of the Greek Medical Laser Association, the first international forum of representatives from 17 international and national laser societies was convened by Professor Nick Nicolopoulos, and the seed of an idea for a centralized forum to help separate laser societies coordinate efforts and knowledge was planted. This seed was nurtured by the ISLSM as the first medical laser society, and forums were called together at each meeting of the ISLSM and the other related societies from 1997 to 2003. At the 2004 Chinese Medical Laser Society meeting, the idea of worldwide federation of laser societies crystallized into a more tangible form The Inaugural WFSLMS Congress: The convening of the first WFSLMS congress took place in Tokyo in 2005, under the leadership of Professor Kazuhiko Atsumi. At this meeting, Professor Kaplan proposed that a Medical Laser Foundation should be established and donated the first seed money for its formation. Because of the Japanese legal requirements, a foundation was impossible and so a Non-profit Organization (NPO-WFSLMS) was started, based in Japan, to oversee the work and fund the tasks of promoting laser surgery and medicine worldwide, for the good of mankind: the financing, running and holding WFSLMS congresses became one of the tasks of NPO-WFSLMS. Both the WFSLMS and NPO-WFSLMS were therefore on

  18. Defense Logistics Agency Revenue Eliminations

    National Research Council Canada - National Science Library

    1996-01-01

    The issue of revenue eliminations was identified during our work on the Defense Logistics Agency portion of the Audit of Revenue Accounts in the FY 1996 Financial Statements of the Defense Business Operations Fund...

  19. Message content of alcohol moderation TV commercials: impact of corporate versus nonprofit sponsorship.

    Science.gov (United States)

    Lavack, A M

    1999-01-01

    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.

  20. revenue management–sales relationship

    OpenAIRE

    Noone, B. M; Hultberg, T.

    2011-01-01

    Revenue management and sales staffs collaborate substantially in making decisions regarding rate setting, accepting group business, and forecasting. However, according to a survey of 82 sales and revenue management executives at three hotel chains (47 revenue managers and 35 sales executives), hotels could foster even better coordination between revenue management and sales by educating each group regarding the other group’s responsibilities. This might reduce sales staff frustrations about t...

  1. Electric sales and revenue 1996

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1997-12-01

    Information is provided on electricity sales, associated revenue, average revenue per kilowatthour sold, and number of consumers throughout the US. The data provided in the Electric Sales and Revenue are presented at the national, Census division, State, and electric utility levels. The information is based on annual data reported by electric utilities for the calendar year ending December 31, 1996. 16 figs., 20 tabs.

  2. Policy commercializing nonprofits in health: the history of a paradox from the 19th century to the ACA.

    Science.gov (United States)

    Fox, Daniel M

    2015-03-01

    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

  3. Nevada local government revenues analysis

    International Nuclear Information System (INIS)

    1988-06-01

    This report analyzes the major sources of revenue for Nevada local government for purposes of estimating the impacts associated with the siting of a nuclear waste repository at Yucca Mountain. Each major revenue source is analyzed separately to identify relationships between the economic or demographic base, the revenue base and the revenues generated. Trends and changes in the rates and/or base are highlighted. A model is developed for each component to allow impact estimation. This report is a companion to the report Nevada State Revenues Analysis

  4. The social media participation framework: studying the effects of social media on nonprofit communities

    OpenAIRE

    Effing, Robin

    2014-01-01

    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...

  5. 75 FR 29818 - Internal Revenue Service

    Science.gov (United States)

    2010-05-27

    ... Voluntary Closing Agreement Program for Tax-Exempt, Tax Credit and Direct Pay Bonds Exempt Organizations... Tax Exempt and Government Entities Division (TE/GE); Meeting AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice. SUMMARY: The Advisory Committee on Tax Exempt and Government Entities (ACT) will...

  6. Working on nonprofit boards. Don't assume the shoe fits.

    Science.gov (United States)

    McFarlan, F W

    1999-01-01

    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.

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

    Science.gov (United States)

    Das, Dhiman

    2009-01-01

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

  8. Comparing the Value of Nonprofit Hospitals’ Tax Exemption to Their Community Benefits

    Science.gov (United States)

    Herring, Bradley; Gaskin, Darrell; Zare, Hossein; Anderson, Gerard

    2018-01-01

    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

  9. Charity and community: the role of nonprofit ownership in a managed health care system.

    Science.gov (United States)

    Schlesinger, M; Gray, B; Bradley, E

    1996-01-01

    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

  10. Electric sales and revenue 1994

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1995-11-01

    The Electric Sales and Revenue is prepared by the Coal and Electric Data and Renewables Division; Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. Information is provided on electricity sales, associated revenue, average revenue per kilowatthour sold, and number of consumers throughout the United States. The data provided in the Electric Sales and Revenue are presented at the national, Census division, State, and electric utility levels. The information is based on annual data reported by electric utilities for the calendar year ending December 31, 1994.

  11. Electric sales and revenue 1997

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-10-01

    The Electric Sales and Revenue is prepared by the Electric Power Division; Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. Information is provided on electricity sales, associated revenue, average revenue per kilowatthour sold, and number of consumers throughout the US. The data provided in the Electric Sales and Revenue are presented at the national, Census division, State, and electric utility levels. The information is based on annual data reported by electric utilities for the calendar year ending December 31, 1997. 16 figs., 17 tabs.

  12. Towards sustainable oil revenue management

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

    Challenges to oil revenue management in existing and emerging African oil economies are examined, with a special emphasis on countries in UNDP's Central and Eastern Africa (CEA) Region. It is part of the first phase of UNDP/CEA's Oil Revenue Initiative (ml)

  13. Towards sustainable oil revenue management

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2004-07-01

    Challenges to oil revenue management in existing and emerging African oil economies are examined, with a special emphasis on countries in UNDP's Central and Eastern Africa (CEA) Region. It is part of the first phase of UNDP/CEA's Oil Revenue Initiative (ml)

  14. EPA for Businesses and Non-Profits

    Science.gov (United States)

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

  15. Construction contract revenue recording comparison

    Directory of Open Access Journals (Sweden)

    Hana Bohušová

    2008-01-01

    Full Text Available Publicly traded companies prepare their consolidated accounts in conformity with the international accounting standards (IAS/IFRS in accordance with the Regulation No. 1606/2002. This is obliged for all publicly traded joint-stock companies in the Czech Republic. Other companies prepare financial statements in accordance with national accounting standards. There are Accounting Act No. 563/1991 of Coll. and Regulation No. 500/2002 of Coll., Czech Accounting Standards in the Czech Republic. Both systems are based on different principles so there are many differences. The Czech Accounting System (CAS is based on the rules while IAS/IFRS are based on principles (Kovanicová, 2005. These differences are mainly caused by the different philosophy. CAS prefers the fiscal policy to the economic substance while IAS/IFRS prefere the economic substance. One of the most significant dif­fe­ren­ces is in the field of revenue recording. There are two standards concerning the revenues recording (IAS 18 − Revenue, IAS 11 – Construction Contracts in IAS/IFRS. CAS 019 – Expenses and Revenue are dealing with the revenue recording in the Czech Republic. The paper is aimed at the comparison of the methodical approaches for revenue recording used by IAS/IFRS and by CAS. The most important differences are caused by the different approach to the long term contracts (construction contracts, software development contracts revenues recording.

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

    African Journals Online (AJOL)

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

  17. Firms, nonprofits, and cooperatives : A theory of organizational choice

    NARCIS (Netherlands)

    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

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

    Science.gov (United States)

    McMillan-Cottom, Tressie

    2014-08-01

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

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

    Directory of Open Access Journals (Sweden)

    Tressie McMillan-Cottom

    2014-08-01

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

  20. 3. quarter 2006 sales revenue

    International Nuclear Information System (INIS)

    2006-10-01

    This document presents the sales revenue of the 3. quarter 2006 for the Group AREVA. The sales revenues for the first nine months of 2006 are up by 8,1% to 7,556 millions euros; the nuclear operations are up by 5,2% reflecting strong performance in the front end division; the transmission and distribution division is up by 14%. (A.L.B.)

  1. Nonprofit brand strength’s moderational role

    OpenAIRE

    Walter Wymer

    2015-01-01

    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...

  2. The Dark Side of the Economy: A Comparative Analysis of the Islamic State's Revenue Streams

    Directory of Open Access Journals (Sweden)

    Wes H Cooper

    2017-02-01

    Full Text Available The Islamic State’s ambitious goals have led to the organization obtaining a large amount of costs. However, the Islamic State does not have adequate revenue streams to maintain these expenditures. This paper compares the Islamic State’s costs and revenue streams with two similar organizations, Hizballah and Al Qaeda. The comparison will explain that the Islamic State’s revenue streams are not as efficient and diversified as Hizballah and Al Qaeda’s revenue streams have historically been. As a result of inefficient and unvaried revenue streams, the Islamic State will be forced to structurally change.

  3. How do nonprofit hospitals manage earnings?

    Science.gov (United States)

    Leone, Andrew J; Van Horn, R Lawrence

    2005-07-01

    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.

  4. Why Aren't Evaluations Working and What to Do About It: A Framework for Negotiating Meaningful Evaluation in Nonprofits

    Science.gov (United States)

    Liket, Kellie C.; Rey-Garcia, Marta; Maas, Karen E. H.

    2014-01-01

    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…

  5. 75 FR 8390 - Eligibility of a Nonprofit Corporation/Housing Consultant Certification

    Science.gov (United States)

    2010-02-24

    ... 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...

  6. Students Learn How Nonprofits Utilize Volunteers through Inquiry-Based Learning

    Science.gov (United States)

    Bolton, Elizabeth B.; Brennan, M. A.; Terry, Bryan D.

    2009-01-01

    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…

  7. Changing behaviour through business-nonprofit collaboration? Consumer responses to social alliances

    NARCIS (Netherlands)

    Vock, M.; van Dolen, W.; Kolk, A.

    2013-01-01

    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

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

    Science.gov (United States)

    2001-04-01

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

  9. Heterogeneous Roles and Heterogeneous Practices: Understanding the Adoption and Uses of Nonprofit Performance Evaluations

    Science.gov (United States)

    Eckerd, Adam; Moulton, Stephanie

    2011-01-01

    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…

  10. From "Charity" to "Social Enterprise": Managing Volunteers in Public-Serving Nonprofits.

    Science.gov (United States)

    Zappala, Gianni

    2001-01-01

    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.…

  11. The social media participation framework: studying the effects of social media on nonprofit communities

    NARCIS (Netherlands)

    Effing, Robin

    2014-01-01

    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

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

    Energy Technology Data Exchange (ETDEWEB)

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

    2012-05-01

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

  13. 10 CFR 603.685 - Management of real property and equipment by nonprofit participants.

    Science.gov (United States)

    2010-01-01

    ... 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...

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

    Directory of Open Access Journals (Sweden)

    Nilceia Cristina dos Santos

    2008-01-01

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

  15. Data as a revenue model

    DEFF Research Database (Denmark)

    Bechmann, Anja; Bilgrav-Nielsen, Kristine; Korsgaard Jensen, Anne-Louise

    2016-01-01

    Does data solve the crisis in legacy news companies? This article discusses data as a revenue model and the use of editorial algorithms to curate content and still meet public values. Furthermore, the article criticizes the news companies for using data in traditional advertisement revenue models......, which have proved difficult to uphold. Instead we need to focus on public values along with micro segment data in what are here termed social responsible algorithms. We also need to continue the discussion on the very concept of news and to experiment with news ‘packaging’ that are not derived from...

  16. INTERNATIONAL ACCOUNTING TREATMENT REGARDING REVENUE

    Directory of Open Access Journals (Sweden)

    ECOBICI NICOLAE

    2014-08-01

    Full Text Available This paper discusses the news on international accounting treatments of revenue arising from the extensive process of convergence between IASB and FASB that began in 2002. The starting point of this approach is to identify the treatments currently applicable to income. Finally we presented a summary of the main provisions of the new standard IFRS 15 “Revenue from Contracts with Customers”, which replaces IAS 11 and IAS 18 (as well as a number of SIC and IFRIC interpretations required to be applied from January 1, 2017, emphasizing the potential impact on entities.

  17. Tax administration as health policy: hospitals, the Internal Revenue Service, and the courts.

    Science.gov (United States)

    Fox, D M; Schaffer, D C

    1991-01-01

    Since 1969 federal tax policy has permitted nonprofit hospitals to turn away indigent patients or to transfer them to public hospitals. The Internal Revenue Service made health policy, but its officials remain convinced that they were not making policy at all. Convinced that it was reasoning from legal principles, the Revenue Service accepted the hospital industry's view of the history and purpose of hospitals. The federal courts further obscured the problem. Moreover, the Revenue Service took no interest in the effects of its ruling on the services provided by tax-exempt hospitals until 1989. We describe these events and seek to explain them by linking the recent history of health policy to the assumptions that govern the making of tax policy. We conclude that the making of health policy by tax officials who are not accountable for it and who believe that they are not making policy at all is not in the public interest.

  18. Factors associated with financial distress of nonprofit hospitals.

    Science.gov (United States)

    Kim, Tae Hyun

    2010-01-01

    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.

  19. Electric sales and revenue 1992, April 1994

    Energy Technology Data Exchange (ETDEWEB)

    1994-04-20

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. The sales, revenue, and average revenue per kilowatthour provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1992. The electric revenue reported by each electric utility includes the applicable revenue from kilowatthours sold; revenue from income; unemployment and other State and local taxes; energy, demand, and consumer service charges; environmental surcharges; franchise fees; fuel adjustments; and other miscellaneous charges. The revenue does not include taxes, such as sales and excise taxes, that are assessed on the consumer and collected through the utility. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels.

  20. Electric sales and revenue 1992, April 1994

    International Nuclear Information System (INIS)

    1994-01-01

    The Electric Sales and Revenue is prepared by the Survey Management Division, Office of Coal, Nuclear, Electric and Alternate Fuels; Energy Information Administration (EIA); US Department of Energy. This publication provides information about sales of electricity, its associated revenue, and the average revenue per kilowatthour sold to residential, commercial, industrial, and other consumers throughout the United States. The sales, revenue, and average revenue per kilowatthour provided in the Electric Sales and Revenue are based on annual data reported by electric utilities for the calendar year ending December 31, 1992. The electric revenue reported by each electric utility includes the applicable revenue from kilowatthours sold; revenue from income; unemployment and other State and local taxes; energy, demand, and consumer service charges; environmental surcharges; franchise fees; fuel adjustments; and other miscellaneous charges. The revenue does not include taxes, such as sales and excise taxes, that are assessed on the consumer and collected through the utility. Average revenue per kilowatthour is defined as the cost per unit of electricity sold and is calculated by dividing retail sales into the associated electric revenue. The sales of electricity, associated revenue, and average revenue per kilowatthour provided in this report are presented at the national, Census division, State, and electric utility levels

  1. Organizational restructuring, government control and loss of legitimacy following an organizational crisis: the case of Israel's nonprofit human services.

    Science.gov (United States)

    Mano, Rita; Rosenberg, Dennis

    2014-01-01

    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.

  2. Recycling carbon revenues: transforming costs into opportunities

    International Nuclear Information System (INIS)

    Vaidyula, Manasvini; Alberola, Emilie

    2016-01-01

    Governments worldwide generated $26 billion in 2015 in carbon pricing revenues. The benefits and co-benefits of carbon pricing can be enhanced by recycling carbon revenues. Revenue allocation decisions made by governments are vital as these revenues can help shift the narrative on carbon pricing from 'burden to benefit'. Existing carbon pricing schemes can provide useful feedback on revenue recycling. A well-positioned decision-making and governing framework is required to ensure the efficient recycling of carbon revenues

  3. Derivative financial instruments and nonprofit health care providers.

    Science.gov (United States)

    Stewart, Louis J; Owhoso, Vincent

    2004-01-01

    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

  4. Blueprint and Approach to Grow Revenue in Small Technology Companies

    Directory of Open Access Journals (Sweden)

    Tony Bailetti

    2010-05-01

    Full Text Available This article examines a new approach to grow the revenue of small technology companies and technology startups. We name this new approach the business ecosystem approach. The article is organized into five sections. The first section provides a blueprint to grow revenue and an inventory of growth formulas that top management teams of small technology companies and founders of startups find useful. The second section briefly defines business ecosystems, keystones and platforms. The third section describes the business ecosystem approach to grow the revenue of small technology companies and technology startups. It compares the traditional and business ecosystem approaches to growing revenue; identifies when the business ecosystem approach works better than the traditional approach; explains what small companies and startups need to do to grow revenue using the business ecosystem approach; and describes the benefits and risks of implementing the business ecosystem approach. The fourth section compares three approaches to growing revenue and highlights the differences between i business ecosystems and development communities and ii the business ecosystem approach and outsourcing. The fifth section identifies the key decisions a small technology company or technology startup needs to make to become the keystone that anchors a business ecosystem.

  5. Democracy and non-profit housing

    DEFF Research Database (Denmark)

    Hansen, Anne Vorre; Langergaard, Luise Li

    2017-01-01

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

  6. Nonprofit brand strength’s moderational role

    Directory of Open Access Journals (Sweden)

    Walter Wymer

    2015-03-01

    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.

  7. Decoupling Revenue from Energy Sales

    International Nuclear Information System (INIS)

    Potocnik, V.

    2011-01-01

    Energy sector based on the fossil fuels combustion has the largest greenhouse gases emissions, causing the actual climate change with numerous negative impacts. Therefore, different measures for the climate change mitigation are performed, mostly by increasing ENEF-energy efficiency (saving), and by substituting fossil fuels with renewable energy (RE), mainly with limited results. One of the most serious obstacles for implementation of these measures is an opposition of the energy utilities (power and natural gas), whose energy sales, revenue and profit are thus reduced. Consequently, new solutions are asked to decouple utilities revenues from energy sales. Decoupling has started in the US, where most states have at least one utility with some decoupling experience. California has pioneering role since 1982., with impressive results. (author)

  8. Areva at September 30, 2013: Backlog of euro 42 bn Robust revenue growth to euro 6.847 bn: +4.7% vs. Sept. 2012 (+7.6% like for like) Strong organic growth (+9.9%) in the nuclear operations

    International Nuclear Information System (INIS)

    Duperray, Julien; Berezowskyj, Katherine; Grange, Aurelie; Rosso, Jerome; Thebault, Alexandre; Scorbiac, Marie de; Repaire, Philippine du

    2013-01-01

    After a remarkable first half and as anticipated, Areva's third quarter revenue was stable in the nuclear operations compared with the third quarter of 2012. Globally, Areva's nuclear operations generated organic growth of 10% in the first nine months of 2013. This performance demonstrates the strength of Areva's commercial positions in the installed base market, where the company continues to innovate while improving its competitiveness. The success of Areva's integrated offers and of its Safety Alliance and Forward Alliance programs are perfect examples of this. Moreover, agreements signed for the EDF project at Hinkley Point strengthen Areva's position in the new builds market and bolster the credibility of Areva's EPR TM offers to other customers. In the Renewable Energies BG, revenue is below Areva's Action 2016 plan outlook, mainly due to the current indecisiveness in the renewable markets. Based on Areva's performance over the past nine months, the company confirms its revenue outlook for its business as a whole in 2013. AREVA generated consolidated revenue of 6.847 billion euros in the first nine months of 2013, representing growth of 4.7% (+7.6% like for like) compared with the same period in 2012. Revenue growth was fueled by a 7.7% increase in recurring business (+11.0% like for like). Revenue from nuclear operations was 6.453 billion euros in the first nine months of 2013, compared with 6.035 billion euros in the first nine months of 2012, a 6.9% increase (+9.9% like for like). Revenue was led by growth in all nuclear Business Groups (BG): the Mining BG (+31.8% like for like), the Front End BG (+9.8% like for like), the Reactors and Services BG (+1.5% like for like) and the Back End BG (+10.3% like for like). Revenue fell 24.6% like for like in the renewable operations. Foreign exchange had a negative impact of 71 million euros during the period. The change in consolidation scope had a negative impact of 106 million euros. In the third quarter of 2013

  9. Nonprofits' Expectations in PR Service-Learning Partnerships

    Science.gov (United States)

    Rogers, Cathy; Andrews, Valerie

    2016-01-01

    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…

  10. Firms, Nonprofits, and Cooperatives : A Theory of Organizational Choice

    NARCIS (Netherlands)

    Herbst, P.; Prüfer, J.

    2007-01-01

    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

  11. Firms, Nonprofits, and Cooperatives : A Theory of Organizational Choice

    NARCIS (Netherlands)

    Herbst, P.; Prüfer, J.

    2007-01-01

    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,

  12. 46 CFR Sec. 3 - Accounting for revenues.

    Science.gov (United States)

    2010-10-01

    ... 46 Shipping 8 2010-10-01 2010-10-01 false Accounting for revenues. Sec. 3 Section 3 Shipping... FINANCIAL TRANSACTIONS UNDER AGENCY AGREEMENTS Accounting for Revenues Sec. 3 Accounting for revenues. (a... shipper, consignee, weight or measurement, freight rate and basis (whether the freight rate applies on...

  13. A Study of Revenue Cost Dynamics in Large Data Centers: A Factorial Design Approach

    OpenAIRE

    Sampatrao, Gambhire Swati; Dey, Sudeepa Roy; Goswami, Bidisha; S, Sai Prasanna M.; Saha, Snehanshu

    2016-01-01

    Revenue optimization of large data centers is an open and challenging problem. The intricacy of the problem is due to the presence of too many parameters posing as costs or investment. This paper proposes a model to optimize the revenue in cloud data center and analyzes the model, revenue and different investment or cost commitments of organizations investing in data centers. The model uses the Cobb-Douglas production function to quantify the boundaries and the most significant factors to gen...

  14. Lights and Shadows of Business-Nonprofit Partnerships: The Role of Nonprofit Learning and Empowerment in this Ethical Puzzle

    Directory of Open Access Journals (Sweden)

    María José Sanzo

    2017-08-01

    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.

  15. State-Level Community Benefit Regulation and Nonprofit Hospitals' Provision of Community Benefits.

    Science.gov (United States)

    Singh, Simone R; Young, Gary J; Loomer, Lacey; Madison, Kristin

    2018-04-01

    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.

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

    Directory of Open Access Journals (Sweden)

    Loriberto Starosky Filho

    2013-08-01

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

  17. NEW APPROACHES ON REVENUE RECOGNITION AND MEASUREMENT

    Directory of Open Access Journals (Sweden)

    Cristina-Aurora, BUNEA-BONTAȘ

    2014-11-01

    Full Text Available Revenue is an important indicator to users of financial statements in assessing an entity's financial performance and position. International Financial Reporting Standard 15 Revenue from Contracts with Customers (IFRS 15 issued in May 2014 provides a robust framework for addressing revenue issues. The standard establishes principles for reporting useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from an entity's contracts with customers. This article outlines the basic principles that an entity should must apply to measure and recognise revenue and the related cash flows.

  18. Leading, Following or Complementing in Economic Crisis: A Conceptual Model Illustrating Nonprofit Relationships with Public Schools

    Directory of Open Access Journals (Sweden)

    Laurie Paarlberg

    2014-05-01

    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.

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

    Directory of Open Access Journals (Sweden)

    Viatcheslav Anatolievich Vladimirtsev

    2017-11-01

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

  20. Designing and implementing a balanced scorecard: lessons learned in nonprofit implementation.

    Science.gov (United States)

    Gumbus, Andra; Wilson, Tom

    2004-01-01

    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.

  1. Achieving Revenue Benchmarks Conditional on Growth Properties

    Directory of Open Access Journals (Sweden)

    Dong Hyun Son

    2017-05-01

    Full Text Available This study examines whether certain firm characteristics, specifically growth properties, are associated with the likelihood of achieving market expectations for revenues, as well as which mechanism (revenue manipulation or expectation management growth firms utilize in order to avoid missing these expectations. The results show that growth firms are more likely to meet or exceed analyst revenue forecasts than non-growth firms. We also find that growth firms are more inclined to manipulate their reported revenues upwards, and less inclined to guide market expectations for revenues downward, in order to meet or beat expected revenues relative to non-growth firms. These findings suggest that window-dressing activities by growth firms may not be sustainable in the long-run and can misguide users of financial statements in their decision-making.

  2. Healthcare organizations and the Internet: impact on federal tax exemption.

    Science.gov (United States)

    Woods, LaVerne; Osborne, Michele

    2002-01-01

    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.

  3. Evolution of tax revenue in Romania

    Directory of Open Access Journals (Sweden)

    Nicoleta Mihaela Florea

    2014-11-01

    Full Text Available The study aims to analyze the dynamics of tax revenues in Romania in the period 2008 - 2013, following the installation of austerity caused by the global economic crisis. There are highlighted the earned revenues at the general consolidated budget by revenue category, according to the annual budget execution. The article deals mainly with the evolution of profit tax, income and salaries tax, value added tax and excise. .

  4. Nonprofit pharma: solutions to what ails the industry.

    Science.gov (United States)

    Moos, W H; Kodukula, K

    2011-01-01

    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.

  5. Developing a revenue integrity improvement plan.

    Science.gov (United States)

    Banks, Kate

    2010-11-01

    A revenue integrity plan should address five key areas: Accuracy of patient information. Verification of payer information and policies. Accuracy of documentation. Processing of claims. Accuracy of payment.

  6. Developing Student Communication Skills while Assisting Nonprofit Organizations

    Science.gov (United States)

    Addams, H. Lon; Woodbury, Denise; Allred, Tony; Addams, Joel

    2010-01-01

    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,…

  7. Service-Learning in Nonprofit Organizations: Motivations, Expectations, and Outcomes

    Science.gov (United States)

    Basinger, Nancy; Bartholomew, Keith

    2006-01-01

    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…

  8. Improving social marketing mix in non-profit organizations

    OpenAIRE

    Bilvinaitė, Arūnė

    2014-01-01

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

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

    NARCIS (Netherlands)

    Marije van 't Verlaat

    2007-01-01

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

  10. Nonprofit Management Education in MPA Programs: Lessons for Successful Track Building

    Science.gov (United States)

    Gerlach, John David

    2016-01-01

    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…

  11. 37 CFR 201.24 - Warning of copyright for software lending by nonprofit libraries.

    Science.gov (United States)

    2010-07-01

    ... 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...

  12. A projection of motor fuel tax revenue and analysis of alternative revenue sources in Georgia.

    Science.gov (United States)

    2012-05-01

    Motor fuel tax revenue currently supplies the majority of funding for : transportation agencies at the state and federal level. Georgia uses excise and sales taxes : to generate revenue for the Georgia Department of Transportation (GDOT). Inflation a...

  13. HealthSouth's inpatient rehabilitation facilities: how does their performance compare with other for-profit and nonprofit inpatient rehabilitation facilities?

    Science.gov (United States)

    McCue, Michael J; Thompson, Jon M

    2010-05-01

    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.

  14. Revenue Recognition Challenges and Financial Statement Reporting

    African Journals Online (AJOL)

    It was also revealed in this study that the financial reporting objectives of an enterprise will determine the choice of revenue recognition policy to be taken. The study equally revealed some subtle manipulations that can vitiate the true position of financial statements hence the revenue to be recognised by a business ...

  15. 14 CFR 271.5 - Carrier revenues.

    Science.gov (United States)

    2010-01-01

    ... Aeronautics and Space OFFICE OF THE SECRETARY, DEPARTMENT OF TRANSPORTATION (AVIATION PROCEEDINGS) ECONOMIC REGULATIONS GUIDELINES FOR SUBSIDIZING AIR CARRIERS PROVIDING ESSENTIAL AIR TRANSPORTATION § 271.5 Carrier revenues. (a) The projected passenger revenue for a carrier providing essential air service at an eligible...

  16. Managing resource revenues in developing economies

    NARCIS (Netherlands)

    Collier, Paul; Van Der Ploeg, Rick; Spence, Michael; Venables, Anthony J.

    2010-01-01

    This paper addresses the efficient management of natural resource revenues in capital-scarce developing economies. It departs from usual prescriptions based on the permanent income hypothesis and argues that capital-scarce countries should prioritize domestic investment. Because revenue streams are

  17. Decision making in a non-profit engineering environment

    International Nuclear Information System (INIS)

    Christensen, D.C.

    1997-06-01

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

  18. Learning about Governance through Nonprofit Board Service

    Science.gov (United States)

    Purdy, Jill M.; Lawless, Joseph

    2012-01-01

    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.…

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

    OpenAIRE

    Irfan, Muhammad

    2014-01-01

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

  20. 10 CFR 904.5 - Revenue requirements.

    Science.gov (United States)

    2010-01-01

    ... PROJECT Power Marketing § 904.5 Revenue requirements. (a) Western shall collect all electric service... September 30, 1987. (g) If integrated operation of the Boulder Canyon Project with other Boulder City Area...

  1. Revenue-cycle redesign: honing the details.

    Science.gov (United States)

    LaForge, Richard W; Tureaud, Johnny S

    2003-01-01

    To minimize claim denials and ensure optimum payment for delivered services, many hospitals must fundamentally change their approach to managing the revenue cycle. The revenue cycle should be conceptualized as a continuum rather than as a set of isolated events, such as submitting bills or collecting payment. Cross-functional teams composed of representatives from clinical and financial areas should be created to systematically address recurrent breakdowns detected in the revenue cycle. PFS staff should be better compensated based on their value to revenue-cycle performance and receive adequate training on data collection and billing requirements to ensure the submission of clean claims. Medical-necessity screening software tools should be used at initial patient-access points to help identify scheduled services not covered by Medicare.

  2. 35 ASSESSMENT OF TOURISTS FLOW AND REVENUE ...

    African Journals Online (AJOL)

    Deji

    Federal College of Wildlife Management, New Bussa, Forestry Research ... Key words: Kainji Lake National Park, Ecotourism, Tourist flow, Revenue generation ... well as any cultural features found therein (Boo, ..... Modern technologies. 2. 1.5.

  3. 78 FR 16915 - Internal Revenue Service

    Science.gov (United States)

    2013-03-19

    ... activities of certain taxpayers under the passive activity loss and credit limitations of Internal Revenue... request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a...

  4. Public Investment, Revenue Shocks, and Borrowing Restrictions

    OpenAIRE

    Büttner, Thiess; Wildasin, David E.

    2010-01-01

    This paper lays out a theory of taxation and public investment in an intertemporal setting under conditions of revenue shocks. Without borrowing restrictions, the optimal policy is characterized by smooth time paths of taxes and public investment. While the introduction of formal borrowing restrictions leads to some precautionary savings, it gives rise to fluctuations in public investment in response to adverse but also favorable revenue shocks. This theoretical result is tested empirically u...

  5. Inadequate Revenue Threatens Afghanistan’s Stability

    OpenAIRE

    Sternlieb, Steve

    2014-01-01

    If Afghanistan is to maintain some semblance of stability in 2014 and beyond it must prepare for a substantial donor funding reduction and seek to grow its domestic revenue. Funding for the Afghan government’s operating expenses as well as further development projects is heavily dependent on donor support. Unfortunately for Afghanistan, its fiscal position is eroding as domestic revenues decline, expenses rise, and donor aid falls. Security gains as well as public services and economic develo...

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

    Science.gov (United States)

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

    2011-01-01

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

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

    Science.gov (United States)

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

    2011-09-01

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

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

    Directory of Open Access Journals (Sweden)

    Nuria Almiron-Roig

    2011-01-01

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

  9. The changing imperative for revenue assurance

    International Nuclear Information System (INIS)

    Dalbec, L.; Downey, F.

    1994-01-01

    In the past, electric utilities have developed revenue protection programs using anecdotal experience and instinct. The adoption of different programs by different utilities has made assessing the effectiveness of a particular program difficult. The cost/benefit ratio is generally invoked when implementing revenue protection, yet the economy available through sound revenue protection practices is not self evident since the problem has not yet been characterized. In Canada, this situation will change with the Canadian Electrical Association survey of electrical power theft. Details provided by the survey, such as incidence per customer class, popularity of various theft methods, and the deterrent value of seal programs will enable utility managers to make informed choices on labor and capital commitment and to establish benchmarks for the revenue protection function. The results of the survey will also generate regulatory interest with regard to such matters as quantification of any losses and the role of rate structure in encouraging energy theft. The formulation of a revenue protection program is outlined in such categories as training, quantification of the problem, prevention, detection, incentives, revenue recovery, and prosecution. A policy statement on equipment damage and meter interference is appended. 1 tab

  10. Financial Condition and Tuition in Private Nonprofit Baccalaureate Higher Education

    Science.gov (United States)

    Peruso, Dominick F., Jr.

    2012-01-01

    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…

  11. Micro-Level Interactions in Business-Nonprofit Partnerships

    NARCIS (Netherlands)

    Vock, M.; van Dolen, W.; Kolk, A.

    2014-01-01

    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

  12. Micro-Level Interactions in Business-Nonprofit Partnerships

    NARCIS (Netherlands)

    M. Vock (Marlene); W.M. van Dolen (Willemijn); A. Kolk (Ans)

    2013-01-01

    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

  13. Overcoming Branding Barriers in Nonprofit, Private Colleges and Universities

    Science.gov (United States)

    Chyr, Fred

    2017-01-01

    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…

  14. 10 CFR 603.665 - Periodic audits of nonprofit participants.

    Science.gov (United States)

    2010-01-01

    ... 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...

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

    Science.gov (United States)

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

    2018-02-07

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

  16. Sharing oil revenues. Current status and good practices

    International Nuclear Information System (INIS)

    Darmois, Gilles

    2013-01-01

    This document briefly presents a book in which the author analyzes and comments the evolution of the sharing of oil revenues at a time when producing countries can obtain better conditions from oil companies to exploit their resources. The author first describes the operation of the oil exploration-production industry and its three types of oil revenue. He introduces the issue of reserves with its technical, economic and political aspects. He describes the two main modalities of relationship between an oil State and an international company, discusses the organization options for an oil producing country to take the best out of its oil potential, comments the developments of contracting modalities. He proposes recommendations for States about benefits and drawbacks of the various contract options

  17. Make the Alberta Carbon Levy Revenue Neutral

    Directory of Open Access Journals (Sweden)

    Kenneth J. McKenzie

    2016-04-01

    Full Text Available The new carbon levy of $30 per tonne, announced in November 2015 as part of the report issued by the Alberta government’s Climate Leadership Panel, is a positive move in the direction of pricing carbon emissions. The levy is expected to generate $3 billion in net revenue by 2018, and possibly as much as $5 billion by 2030. While there is some discussion in the report of what should be done with the revenues generated by the carbon levy, it is somewhat vague on the details, leaving a number of options open to the government. The purpose of this briefing paper is to argue that the revenues from the carbon levy should be used to lower existing taxes – the carbon tax should be revenue neutral, generating no new net revenue for the government. The basic argument is that the carbon levy can be viewed through two lenses. The first lens is the imposition of a price on carbon emissions which (at least partly reflects the social costs of emissions. Viewed through this price lens, the carbon levy plays an important role in incenting firms and individuals to change their behaviour and move towards less carbon intensive activities. The second lens is the role of a carbon tax as a part of the broad revenue system. Viewed through this tax lens, a carbon tax is not a very good, or efficient, way of generating revenue. The reason for this is somewhat nuanced, but the basic idea is that the carbon tax is applied to a narrower base than broader-based taxes. Broad based taxes generally impose lower costs on the economy than narrow based taxes. Moreover, carbon taxes interact with other taxes in the economy, exacerbating the economic costs associated with those taxes. And those costs are quite high – research shows that the total cost to the economy of raising an additional $1 in revenue through the corporate income tax in Alberta is $3.79; for the personal income tax the cost is $1.71. These taxes therefore impose higher costs on the economy than they raise

  18. Innovation in Hospital Revenues: Developing Retail Sales Channels.

    Science.gov (United States)

    Wright, Edward W; Marvel, Jon; Wright, Matthew K

    Hospitals are facing increasing cost pressures due to cutbacks by Medicare, Medicaid, and managed-care organizations. There are also rising concerns that public policy may exacerbate the problem. In lieu of these concerns, nascent innovative ways of generating increased revenues are beginning to appear. In particular, a few hospitals have adopted retail sales practices to generate significant nonmedical services revenues. The hospital retail sales opportunity has been compared with that of the airport industry where nearly 50% of revenues are generated by sales of retail products as opposed to aeronautical-related transactions. This initial investigation included a qualitative interview of a health care retail sales expert and a pilot survey of 100 hospital senior executives to gauge the current state of this phenomenon. The industry expert suggested that only 2% of US hospitals have pursued this initiative in a meaningful way. Of the 44 survey responses, only 9 institutions were engaged in e-commerce or retail sales activities. Questions remain as to why this opportunity remains unrealized, and additional research is proposed.

  19. The Nonprofit Advantage: Producing Quality in Thick and Thin Child Care Markets

    Science.gov (United States)

    Cleveland, Gordon; Krashinsky, Michael

    2009-01-01

    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…

  20. Welcome to Our World: Bridging Youth Development Research in Nonprofit and Academic Communities

    Science.gov (United States)

    Bialeschki, M. Deborah; Conn, Michael

    2011-01-01

    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…

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

    OpenAIRE

    Purdin, Sky

    2015-01-01

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

  2. 14 CFR Sec. 2-5 - Revenue and accounting practices.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Revenue and accounting practices. Sec. 2-5... General Accounting Provisions Sec. 2-5 Revenue and accounting practices. (a) Revenue accounting practices... physically verify the reliability of its passenger revenue accounting practice at least once each accounting...

  3. 47 CFR 32.5003 - Cellular mobile revenue.

    Science.gov (United States)

    2010-10-01

    ... 47 Telecommunication 2 2010-10-01 2010-10-01 false Cellular mobile revenue. 32.5003 Section 32... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5003 Cellular mobile revenue. This account shall include message revenue derived from cellular mobile...

  4. Trade Policy Reform and the Missing Revenue

    DEFF Research Database (Denmark)

    Arndt, Thomas Channing; Tarp, Finn

    2008-01-01

    into a computable general equilibrium model of an African economy (Mozambique) to study the implications of trade policy reform. Model simulations indicate that lowering tariff rates and reducing duty-free importation in a manner that maintains official revenue benefit nearly everyone. The main exception is those......In many African countries, large discrepancies exist between revenues implied by published tariff rates multiplied by estimated import volumes and actual receipts. We develop a stylised trade model where average and marginal tariff rates diverge and incorporate insights from this model...

  5. Profitable Nonprofits? Reward-Based Crowdfunding in the Czech Republic

    Directory of Open Access Journals (Sweden)

    Makýšová Lucia

    2017-12-01

    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.

  6. Nonprofit Human Milk Banking in the United States.

    Science.gov (United States)

    Updegrove, Kimberly

    2013-01-01

    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.

  7. A NOTE ON THE RELATIONSHIP BETWEEN CORRUPTION AND GOVERNMENT REVENUE

    OpenAIRE

    Jinyoung Hwang

    2002-01-01

    This paper empirically traces out the impacts of corruption on government revenue. The total amount of government revenue decreases as corruption reduces tax revenues if it contributes to tax evasion, improper tax exemptions or weak tax administration. In addition, corruption may distort the composition of government revenue: that is, a country with a higher level of corruption increases the proportion of international tax revenue rather than domestic tax one as the source of government reven...

  8. 'Virtual' central business office: how UMMS improved revenue cycle performance.

    Science.gov (United States)

    Henciak, Bill; Fontaine, Christine; Fields, Keith; Parks, Stacy

    2010-06-01

    Based on its experience with implementing a virtual central business office, UMMS recommends the following steps to ensure the success of such an initiative: Define the process flow for the organization's day-today revenue cycle operations prior to implementation. Then select best practices and milestones for managing accounts. Identify any possible technology issues that could arise during implementation prior to go live. Hold a midproject debriefing with staff. Develop an organizational chart that details who is responsible for handling issues that arise during implementation and afterward.

  9. 47 CFR 32.5200 - Miscellaneous revenue.

    Science.gov (United States)

    2010-10-01

    ...) The performance of customer operations services for others incident to the company's regulated... telecommunications services rendered by the company (this revenue includes taxes when borne by the lessee). It...) Contract services (plant maintenance) performed for others incident to the company's regulated...

  10. Biodiesel intercity passenger rail revenue service test.

    Science.gov (United States)

    2013-10-01

    Amtrak, with the support of the Federal Railroad Administration, operated a P-32 passenger locomotive in revenue service for a : period of 12 months, on a blend of 20 percent pure biodiesel and 80 percent #2 ultra-low sulfur diesel (ULSD) fuel. The G...

  11. 77 FR 35475 - Internal Revenue Service

    Science.gov (United States)

    2012-06-13

    ... contributions, consideration does not include de minimis goods or services. It also provides guidance on how..., maintenance, and purchase of services to provide information. Approved: June 6, 2012. Allan Hopkins, Tax... DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for...

  12. Piracy and Box Office Movie Revenues

    DEFF Research Database (Denmark)

    Peukert, Christian; Claussen, Jörg; Kretschmer, Tobias

    2017-01-01

    In this paper we evaluate the heterogeneous effects of online copyright enforcement. We ask whether the unexpected shutdown of the popular file hosting platform Megaupload had a differential effect on box office revenues of wide-release vs. niche movies. Identification comes from a comparison...

  13. 78 FR 25358 - Internal Revenue Service

    Science.gov (United States)

    2013-04-30

    ... 1995, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning... OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally...

  14. 78 FR 25359 - Internal Revenue Service

    Science.gov (United States)

    2013-04-30

    ..., Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form... number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and...

  15. Gross Revenue risk in Swiss dairy farming

    NARCIS (Netherlands)

    Benni, El N.; Finger, R.

    2013-01-01

    This study investigated how agricultural policy reforms, including market liberalization and market deregulation, have influenced gross revenue risk of Swiss dairy producers using farm-level panel data between 1990 and 2009. Based on detrended data, variance decomposition was applied to assess how

  16. 77 FR 59455 - Internal Revenue Service

    Science.gov (United States)

    2012-09-27

    ...-37 describes documentation and information a taxpayer that uses the fair market value method of... elections to use the fair market value method. Current Actions: There are no changes being made to the... Revenue Procedure 2003-37, Documentation Provisions for Certain Taxpayers Using the Fair Market Value...

  17. 25 CFR 502.16 - Net revenues.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Net revenues. 502.16 Section 502.16 Indians NATIONAL INDIAN GAMING COMMISSION, DEPARTMENT OF THE INTERIOR GENERAL PROVISIONS DEFINITIONS OF THIS CHAPTER § 502... consistent with professional accounting pronouncements, excluding management fees. [74 FR 36932, July 27...

  18. Alberta books big revenues in 1996

    International Nuclear Information System (INIS)

    Curran, R.

    1996-01-01

    A 17.9 per cent increase over 1995 in oil and gas revenues were reported for Alberta through August 1996. Revenues from crude oil were up 12.6 per cent and from natural gas 30.7 per cent. The level of increase in revenues is expected to hold for the remainder of the year, save for the prospects of Iraq re-entering the market in force. This would cause a steep decline in prices and some panic trading in energy stocks. Nevertheless, producers are well positioned for the year ahead, as capital spending and drilling activity are based on lower price forecasts. Oil production over 1995 was down slightly through August. Light and medium crude production was down 4.5 per cent. Synthetic production fell by 0.8 per cent. Natural gas production will have a record year. Through August output was up 4.6 per cent over 1995, sales were up 19.3 per cent, and exports were ahead by just under one per cent. Natural gas liquids were the biggest revenue booster, increasing by 46.3 per cent over 1995

  19. 78 FR 69938 - Internal Revenue Service

    Science.gov (United States)

    2013-11-21

    ... U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Employment Tax... consideration. ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, Room 6129... [email protected] . SUPPLEMENTARY INFORMATION: Title: Employment Tax Adjustments. OMB Number: 1545...

  20. AREVA first half 2007 sales revenue

    International Nuclear Information System (INIS)

    2007-01-01

    The AREVA group's backlog as of June 30, 2007 was euros 33.5 billion, up 31% compared with that of December 31, 2006. On average, the Group's backlog increased by more than 20% annually over the last three years. It is now at the highest level since AREVA was established in 2001. All divisions contributed to this performance: - The Front End division signed in particular a major enrichment contract with KHNP (South Korea), a fuel supply contract with EDF covering the 2008-2012 period and other significant contracts with Japanese and Swedish utilities. - The Reactors and Services division added the Flamanville 3 EPR, ordered by EDF, to the backlog. Flamanville 3 is AREVA's 100. reactor order. - The Back End division also concluded a major contract with Sogin to treat used fuel stored at Italian nuclear sites. - The Transmission and Distribution division continued to record strong growth. New orders were up 24% compared with the first half of 2006 (+25.1% like-for-like). Important contracts were signed in the Middle East, Russia and with large industrial users of electricity. First half 2007 sales revenue was up 6.7% (+6.4% like-for-like) to euros 5373 million, compared with euros 5036 million for the first half of 2006. Major developments in the first half of 2007 include: - Sales revenue was down 2.8% to euros 1342 million in the Front End division (-3.6% like-for- like) due to uneven distribution of deliveries in the Fuel business unfavorable during the period. This timing issue has no impact on projected annual growth. The division continues to benefit from a gradual price increase for long-term uranium supply contracts. - Sales revenue was up 4.8% to euros 1154 million in the Reactors and Services division (+3% like-for-like). The Services business unit, especially, was a major contributor to growth on all its markets after a 2006 fiscal year marked by a weak demand. The start of construction of a second EPR reactor for EDF, Flamanville 3, also contributed to

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

    Directory of Open Access Journals (Sweden)

    Marco Arraya

    2016-01-01

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

  2. Breaking Down the Door: A Nonprofit Model Creating Pathways for Non-Traditional STEM Student Engagement

    Science.gov (United States)

    Pelaez, C.; Pelaez, J.

    2015-12-01

    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.

  3. An examination of contemporary financing practices and the global financial crisis on nonprofit multi-hospital health systems.

    Science.gov (United States)

    Stewart, Louis J; Smith, Pamela C

    2011-01-01

    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.

  4. Public and nonprofit funding for research on mental disorders in France, the United Kingdom, and the United States.

    Science.gov (United States)

    Chevreul, Karine; McDaid, David; Farmer, Carrie M; Prigent, Amélie; Park, A-La; Leboyer, Marion; Kupfer, David J; Durand-Zaleski, Isabelle

    2012-07-01

    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

  5. How automation helps steer the revenue cycle process.

    Science.gov (United States)

    Colpas, Phil

    2013-06-01

    If there's one aspect of healthcare that's omnipresent - that is connected in some way to virtually every component of the medical trade - it's the revenue cycle; and vendors' solutions to manage it are as varied as the experts we queried on this topic. The revenue cycle actually touches on nearly everything related to healthcare - from the time a patient books an appointment with a healthcare facility, until the patient and insurance company provide final payments for services rendered to the healthcare provider. Over the past several decades, software programs and computers have replaced ledger books and calculators. And while the goal of revenue cycle management (RCM) remains essentially the same, healthcare reform will make this process infinitely more complex, due to reduced reimbursements and the onset of ICD-10 in October 2014. Additionally, reimbursement will be tied to quality, rather than quantity. According to an Information Week article by Ken Terry, outsourcing of billing and collections continues to grow, "because hospitals and physician groups are not very good at these non-core tasks." Think writers and math: I know a great many writers, including yours truly, who possess truly weak math skills. Granted, both skills involve opposite brain hemispheres - different parts of the brain. But what may be even more important is the fact that math is not generally an integral component of the main function of writing. A similar situation exists in healthcare facilities; just replace writing with providing care for people. A 2012 Black Book Rankings survey states 96 percent of organizations are in the process of acquiring several crucial accountable care organization (ACO) data solutions, including clinical decision support, RCM, health information exchange (HIEs), electronic health records (EHRs), e-prescribing, data center security and storage solutions, business intelligence and care coordination management. So it's clear that RCM will continue to remain a

  6. The need for strategic tax planning among nonprofit hospitals.

    Science.gov (United States)

    Smith, Pamela C

    2005-01-01

    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.

  7. American Cancer Society: the world's wealthiest "nonprofit" institution.

    Science.gov (United States)

    Epstein, S S

    1999-01-01

    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.

  8. Revenue rules when environmental regulation agencies collude

    International Nuclear Information System (INIS)

    Gaarn Hansen, L.

    1994-01-01

    In this paper the welfare implications of earmarking of revenues from environmental taxes in analyzed using a principal-agent model in the incomplete contracting tradition of constitutional design. In the model the public has very limited knowledge of the emissions problem to be regulated. Government has full knowledge and is given a general mandate to regulate, however government may be biased toward an interested party. To curb the welfare effects of government bias the public may either earmark revenues from environmental taxes for environmental expenditures or for transfers to the polluters. We find that earmarking for transfers to the polluters (under certain conditions) can be expected to maximize welfare when government bias is strong and the direction of bias is uncertain. (au) 10 refs

  9. CBO’s Revenue Forecasting Record

    Science.gov (United States)

    2015-11-01

    by squaring the errors, it places a greater weight on larger deviations. The mean absolute error is an easier measure to understand , but the RMSE... macroeconomic measures like GDP as a guide because that relationship has been significantly altered over time by changes to provisions of tax law. Instead...CBO projects revenues largely by identifying the macroeconomic variables in its economic forecasts that constitute the bases on which the various

  10. Does financial system influence tax revenue? The case of Nigeria ...

    African Journals Online (AJOL)

    We examined the influence of financial system activities on tax revenue ... our analysis showed that financial system activities influence tax revenue ... causality test and variance decomposition results corroborate our regression results.

  11. Automated Internal Revenue Processing System: A Panacea For ...

    African Journals Online (AJOL)

    Automated Internal Revenue Processing System: A Panacea For Financial ... for the collection and management of internal revenue which is the financial ... them, computational errors, high level of redundancy and inconsistencies in record, ...

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

    Science.gov (United States)

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

    2015-12-01

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

  13. Nonprofit to for-profit conversions by hospitals, health insurers, and health plans.

    Science.gov (United States)

    Needleman, J

    1999-01-01

    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.

  14. The Influence of Marketing Scholarship’s Legacy on Nonprofit Marketing

    OpenAIRE

    Wymer, Walter

    2013-01-01

    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...

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

    OpenAIRE

    Sankaran, Shankar

    2015-01-01

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

  16. THE IMPACT OF ECONOMIC CRISIS ON THE FISCAL REVENUES

    Directory of Open Access Journals (Sweden)

    Inceu Adrian

    2009-05-01

    Full Text Available This paper tries to evaluate the situation of the fiscal revenues in Romania in the context of economic and financial crisis, because the fiscal revenues are the major source of financing the public expenditure. The evolution of the level of fiscal revenu

  17. Print Media Objectivity and Advertising Revenue: An Appraisal ...

    African Journals Online (AJOL)

    This paper is an analysis of the interface between objectivity of print media and advertising revenue. It adopts the analytical approach in analyzing the perceptual influence of sources of advert revenue on print media content. The primary objective is to ascertain whether the source of advert revenue influences media content ...

  18. A Revenue Planning Tool for Charter School Operators

    Science.gov (United States)

    Keller, Eric; Hayes, Cheryl D.

    2009-01-01

    This revenue planning tool aims to help charter school operators develop a sound revenue base that can meet their school's current and future funding needs. It helps identify and assess potential public (federal, state, and local) and private funding sources. The tool incorporates a four-step revenue planning process which includes: (1)…

  19. Revenue potential, tax space, and tax gap : a comparative analysis

    OpenAIRE

    Khwaja, Munawer Sultan; Iyer, Indira

    2014-01-01

    This paper contributes to the empirical literature on the key determinants of the revenue generating potential in 61 countries. The paper uses a broad set of data and econometric methods to conduct analyses that are of relevance to revenue potential. Earlier studies have not distinguished between the revenue potential based on economic fundamentals of countries and that based on what the l...

  20. On the Core of Routing Games with Revenues

    NARCIS (Netherlands)

    A. Estévez-Fernandéz (Arantza); P. Borm; M. Meertens; H. Reijnierse

    2006-01-01

    htmlabstract Traveling salesman problems with revenues form a generalization of traveling salesman problems. Here, next to travel costs an explicit revenue is generated by visiting a city. We analyze routing problems with revenues, where a predetermined route on all cities determines the tours

  1. On the core of routing games with revenues

    NARCIS (Netherlands)

    Estevez Fernandez, M.A.; Borm, P.; Meertens, M.; Reijnierse, H.

    2009-01-01

    Traveling salesman problems with revenues form a generalization of traveling salesman problems. Here, next to travel costs an explicit revenue is generated by visiting a city. We analyze routing problems with revenues, where a predetermined route on all cities determines the tours along subgroups.

  2. On the Core of Routing Games with Revenues

    NARCIS (Netherlands)

    Estevez Fernandez, M.A.; Borm, P.E.M.; Meertens, M.; Reijnierse, J.H.

    2006-01-01

    Traveling salesman problems with revenues form a generalization of traveling salesman problems.Here, next to travel costs an explicit revenue is generated by visiting a city.We analyze routing problems with revenues, where a predetermined route on all cities determines the tours along

  3. Revenue Management under Customer Choice Behaviour with Cancellations and Overbooking

    NARCIS (Netherlands)

    D.D. Sierag (Dirk); G.M. Koole (Ger); R.D. van der Mei (Rob); JP.I. van der Rest (Jean-Pierre); A.P. Zwart (Bert)

    2015-01-01

    htmlabstractRevenue management is the practice of pricing perishable goods to optimise revenue. A realistic revenue management model allows overbooking and incorporates customer buying behaviour and cancellations. The latter is motivated by our research using real data, which shows that for a

  4. 39 CFR 3050.25 - Volume and revenue data.

    Science.gov (United States)

    2010-07-01

    ... 39 Postal Service 1 2010-07-01 2010-07-01 false Volume and revenue data. 3050.25 Section 3050.25 Postal Service POSTAL REGULATORY COMMISSION PERSONNEL PERIODIC REPORTING § 3050.25 Volume and revenue... billing determinants, broken out by quarter, within 90 days of the close of each fiscal year; (c) Revenue...

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

    Science.gov (United States)

    Moran, Kenneth A

    2016-06-04

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

  6. Adapting Nonprofit Resources to New Social Demands: The Food Banks in Spain

    Directory of Open Access Journals (Sweden)

    Jorge Coque

    2017-04-01

    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.

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

    Directory of Open Access Journals (Sweden)

    Ioana – Julieta Josan

    2010-05-01

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

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

    Science.gov (United States)

    Nicholson, S; Pauly, M V

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

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

    Directory of Open Access Journals (Sweden)

    L B Mzini

    2011-12-01

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

  10. Poverty and Share Revenue in the Cameroon Cocoa Zone

    Directory of Open Access Journals (Sweden)

    Folefack, DP.

    2010-01-01

    Full Text Available This study evaluates the revenue level and unequal poverty revenue in the Cameroonian cocoa zone. The results show a great variability on the revenues generating activities to producers of cocoa in Cameroon. These activities generate an average revenue of 1 215 622 FCFA per year, with an annual average revenue of 145 933 FCFA per person. We realize through the indice of Gini 0.61 that the concentration of these revenues is most strong in Cameroon and the poverty rate is still affecting 69% of the population. We observe as well that the average revenue of 228 263 FCFA per year and per person for the producers of South West. They are thus the richest, inspite of the high degree of concentration. In the Centre, the population have a high average annual revenue of 87 257 FCFA per person and the concentration seems to be in a lower degree. Finally, in the South we find the poorest with a revenue of 53 504 FCFA per year and per person and the concentration is more important. An analysis based on unequal indicators shows in general that the revenue per person is relatively low and the degree of concentration of revenue is stronger in the Cameroonian cocoa zone.

  11. Inadequate Revenue Threatens Afghanistan’s Stability

    Directory of Open Access Journals (Sweden)

    Steve Sternlieb

    2014-04-01

    Full Text Available If Afghanistan is to maintain some semblance of stability in 2014 and beyond it must prepare for a substantial donor funding reduction and seek to grow its domestic revenue. Funding for the Afghan government’s operating expenses as well as further development projects is heavily dependent on donor support. Unfortunately for Afghanistan, its fiscal position is eroding as domestic revenues decline, expenses rise, and donor aid falls. Security gains as well as public services and economic development are at risk due to this mismatch. Afghanistan’s challenge in the coming years will be how to deal with this mismatch without fueling instability. It cannot simply assume that donor funding will continue to cover its funding gap. This paper assesses Afghanistan’s deteriorating fiscal situation and concludes with some observations on what the Afghan government and the donor community must do, preferably in concert, to address it. It assumes that Afghanistan and the United States will ultimately sign a bilateral security agreement allowing a continued coalition military presence, without which the country’s fiscal situation could rapidly deteriorate.

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

    Science.gov (United States)

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

    2013-12-01

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

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

    Science.gov (United States)

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

    2016-03-01

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

  14. Interactive Multimedia Reports: Innovation, Production and Advertising Revenue

    Directory of Open Access Journals (Sweden)

    Liliane de Lucena Ito

    2016-12-01

    Full Text Available Interactive multimedia reporting is an innovative format in web journalism which has been generating substantial advertising revenue. As of 2013, major media organizations have been investing in this kind of production. Its sophisticated layout and audiovisual and interactive elements have led us to investigate how this production process works. Through in-depth interviews with editors from the Folha Group and Estado Group, we were able to determine that there is a different production process at work here, one conducted by teams of journalists proficient in multiple mediums, working together with other techno-actors. These teams and their work are in turn influenced by factors outside of journalism itself such as the increase in mobile device usage for user consumption, and monitoring specific audience approval ratings for this type of production.

  15. Using cytology to increase small animal practice revenue.

    Science.gov (United States)

    Hodges, Joanne

    2013-11-01

    Diagnostic cytology is a useful, noninvasive test with practical foundations in high-quality medicine and applications to practice building. Cytology will generate practice revenue whether assessed in-house or sent to a clinical pathologist. Thorough in-house evaluation is adequate in some cases, but expert opinion is important in many cases. Specimen slides should at least be reviewed in-house for assessment of cellularity and potential artifacts before submission to a reference laboratory. Reference laboratories also provide special stains and advanced molecular diagnostics to help further characterize many neoplastic processes, search for organisms, identify pigments, and address other important aspects of the lesion. Copyright © 2013 Elsevier Inc. All rights reserved.

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

    DEFF Research Database (Denmark)

    Kastrup Nielsen, Sebastian; Svejvig, Per

    2013-01-01

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

  17. Revenue in reverse? An examination of reverse supply chain enabled revenue streams

    DEFF Research Database (Denmark)

    Larsen, Samuel; Jacobsen, Peter

    2016-01-01

    When original equipment manufacturers (OEMs) examine whether to implement a reverse supply chain (RSC) for their products, oftentimes the motive is cost savings or regulatory compliance. However, a frequently overlooked but equally important benefit is the possibility for creating new revenue...

  18. 32 CFR 37.620 - What financial management standards do I include for nonprofit participants?

    Science.gov (United States)

    2010-07-01

    ... 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...

  19. Compensating Controls and Agency Conflicts in the Absence of Owners: The Case of Nonprofit Charter Schools

    Science.gov (United States)

    Bradley, Jean Ryberg

    2017-01-01

    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…

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

    Science.gov (United States)

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

    2017-09-01

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

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

    Science.gov (United States)

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

    2011-01-01

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

  2. Turning wood residues into wood revenues

    International Nuclear Information System (INIS)

    Graham, R.G.; Kravetz, Don

    1996-01-01

    Ensyn is a profitable commercial company which derives its revenues from the conversion of wood residues into liquid biofuel and chemicals. The technology, Rapid Thermal Processing (RTP (TM) )is based on extremely fast ''cracking'' of biomass which results in light liquid yields exceeding 70% by weight, from wood. Whether producing chemicals or liquid biofuel, the RTP plant is configured identically and operated essentially in the same mode. Chemicals production simply allows economical production to occur at a lower plant capacity, as low as 2 tonnes/day, than is feasible for a dedicated fuel plant (typically greater than 100 tonnes/day). Ensyn has developed the commercialisation of RTP TM from bench to industrial scale in 10 years. A variety of crative funding initiatives in the early years allowed for capital to be raised for R and D without the loss of intellectual property (IP). The transition years of technology demonstration, prior to full commercialisation, were funded by a blend of revenues from venture capital and public sources, and by quickly tapping into a niche market for RTP TM . The utilisation of the technology at the niche market scale opened the doors to the larger fuel and commodity markets. Once, again, both IP and control of the company were maintained during these years. Flexibility, creativity and expertise are necessary to understand the significance of various financing options (private investments, commercial banking and bond issues) and to integrate these options with various renewable energy, recycling and tax incentives. Understanding these options with various renewable energy, recycling and tax incentives is necessary. Understanding both the core and peripheral needs of the customer are essential in successfully advancing a commercial wood energy venture. Ensyn's experience in these areas is the focus of the paper. (Author)

  3. 76 FR 31013 - Proposed Collection; Comment Request for Revenue Procedure 99-17

    Science.gov (United States)

    2011-05-27

    ... Revenue Procedure 99-17 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... information collection requirements related to Revenue Procedure 99-17, Mark to Market Election for.... OMB Number: 1545-1641. Revenue Procedure Number: Revenue Procedure 99-17. Abstract: This revenue...

  4. STUDY CONCERNING THE EXECUTION OF LOCAL BUDGETS REVENUES

    Directory of Open Access Journals (Sweden)

    Cristinel ICHIM

    2013-12-01

    Full Text Available Implementation of local budget revenues is a very important sub-phase of the local budgetary process its correct accomplishment ensures regularity and efficiency in revenue collection, which will cover the local budget expenditures. Through this scientific approach we intended to achieve an analysis of the implementation of revenues mobilized to the local budgets in Romania. The study started with fixing the concept of execution of budget revenues and defining its phases, and followed with the analysis of the implementation of local budget revenues in three levels, namely: the overall local budgets in Romania, at the city level and at the community level. We have to mention that the analysis of the execution of local budgets was done in 2011, based on existing data in the last occurrence of the Romanian Statistical Yearbook for 2012. The paper concluded with some considerations regarding the execution of local budgets revenues and some proposals for improving the collection of local income.

  5. Increasing revenues for protected areas. A wealth of financing options

    International Nuclear Information System (INIS)

    Verweij, P.

    2004-12-01

    This paper aims at giving an overview of traditional and new financing mechanisms in support of protected areas. The web of life is breaking down: our world is facing biodiversity loss at unprecedented rates. Human impacts are causing the acceleration of species loss, at rates of several hundreds up to 1000 times the natural rate of species extinction, depending on the type of organisms. Habitat degradation and loss, introduction of invasive species, pollution, and overexploitation of resources are factors that determine the process of mass extinction. Protected areas obviously play a critical role in biodiversity conservation. Article 8 of the Convention on Biological Diversity (CBD) obliges Parties to establish a system of protected areas to-conserve biodiversity, to develop guidelines for protected areas management and to promote appropriate development adjacent to protected areas. Besides agreeing on this global mandate for protected areas, through Article 8m of the CBD Parties committed themselves to cooperate in providing financial support for protected area systems: 'Each contracting party (...) shall cooperate in providing financial and other support for in-situ conservation (...) particularly to developing countries'. Current revenues for maintaining existing protected areas and the creation of new ones are insufficient. Annually, approximately USD 7 billion is spent on the creation and maintenance of protected areas around the world (Balmford, 2003). The amount required to adequately protect biodiversity is estimated to be about five times higher. The flow of revenues from traditional and new financing mechanisms should clearly be increased to mitigate the financing deficit for protected areas. As part of the solution, innovative financing mechanisms are being developed aimed at increasing the global revenues for protected areas, thus capturing the multiple values of ecosystem goods and services provided by protected areas to mankind. This scoping paper

  6. Revenue management: a cost saver, not a cost center

    OpenAIRE

    Grier, Rachel

    2017-01-01

    Any hotelier operating today without the support of an automated revenue management system is working at a competitive disadvantage. Advanced revenue management solutions allow hotels to better predict demand, price their product offerings competitively and achieve the optimal business mix for their property as a result. Simply put, revenue management systems allow a hotel to attract the ideal guest, at the ideal price and via the ideal channel. November 2nd, 2017

  7. Oil and gas production equals jobs and revenue

    International Nuclear Information System (INIS)

    Aimes, L.A.

    1994-01-01

    The effects of oil and gas production on jobs and revenue are discussed. Some suggestions are presented that should provide the climate to increase jobs, add revenue and increase efficiency in state agencies within the producing states. Some of the ideas and suggestions are summarized. Some of these ideas include: how to extend the economic limits of marginal properties; how the states can encourage additional drilling without incurring loss of revenue; and the use of investment tax credits

  8. London-type congestion tax with revenue-recycling

    OpenAIRE

    Yukihiro Kidokoro

    2005-01-01

    Road pricing in London attracts a great deal of interest. A challenging aspect of the London scheme is that congestion tax revenue is used to upgrade public transit networks. Although Parry and Bento (2001) show that the total social surplus would increase if congestion tax revenues are used to cut labor taxes, political difficulties exist in implementing revenue-recycling between congestion taxes and labor taxes. Given such political difficulties, the London scheme seems to be very attractiv...

  9. The Connection Between House Price Appreciation and Property Tax Revenues*

    OpenAIRE

    Lutz, Byron F.

    2008-01-01

    This paper explores two aspects of the connection between property tax revenues and house prices. First, I estimate the elasticity of property tax revenues with respect to house prices. This elasticity does not necessarily equal one as governments may adjust effective tax rates to offset changes in property values. Second, I examine the timing of the relationship. Institutional features of the property tax make it unlikely that changes in house prices will immediately influence tax revenues. ...

  10. Avoiding revenue loss due to 'lesser of' contract clauses.

    Science.gov (United States)

    Stodolak, Frederick; Gutierrez, Henry

    2014-08-01

    Finance managers seeking to avoid lost revenue attributable to lesser-of-charge-or-fixed-fee (lesser-of) clauses in their contracts should: Identify payer contracts that contain lesser-of clauses. Prepare lesser-of lost-revenue reports for non-bundled and bundled rates. For claims with covered charges below the bundled rate, identify service codes associated with the greatest proportion of total gross revenue and determine new, higher charge levels for those codes. Establish an approach for setting charges for non-bundled fee schedules to address lost-revenue-related issues. Incorporate changes into overall strategic or hospital zero-based pricing modeling and parameters.

  11. Sales revenue and data for the first quarter of 2007

    International Nuclear Information System (INIS)

    2007-04-01

    This document presents the Areva Group sales revenue and data for the first quarter of 2007: sales revenue stable at 2.47 billion Euro and anticipation of a significant increase in sales revenue for 2007. Other information concerns: the business trends (reform of the nuclear sector in Russia, Toshiba's acquisition of Westinghouse, reopening of the debate on the need to build new nuclear reactors by more than 60 countries), key events concerning Areva's operations during the first quarter (major marketing events, contracts and agreements, strategic developments), and detailed first quarter 2007 sales revenues (front-end division, reactors and services, back-end division, transmission and distribution division). (J.S.)

  12. Revenue comparisons for auctions when bidders have arbitrary types

    Directory of Open Access Journals (Sweden)

    Yeon-Koo Che

    2006-03-01

    Full Text Available This paper develops a methodology for characterizing expected revenue from auctions when bidders' types come from an arbitrary distribution. In particular, types may be multidimensional, and there may be mass points in the distribution. One application extends existing revenue equivalence results. Another application shows that first-price auctions yield higher expected revenue than second-price auctions when bidders are risk averse and face financial constraints. This revenue ranking extends to risk-averse bidders with general forms of non-expected utility preferences.

  13. Revenue Potential for Inpatient IR Consultation Services: A Financial Model.

    Science.gov (United States)

    Misono, Alexander S; Mueller, Peter R; Hirsch, Joshua A; Sheridan, Robert M; Siddiqi, Assad U; Liu, Raymond W

    2016-05-01

    Interventional radiology (IR) has historically failed to fully capture the value of evaluation and management services in the inpatient setting. Understanding financial benefits of a formally incorporated billing discipline may yield meaningful insights for interventional practices. A revenue modeling tool was created deploying standard financial modeling techniques, including sensitivity and scenario analyses. Sensitivity analysis calculates revenue fluctuation related to dynamic adjustment of discrete variables. In scenario analysis, possible future scenarios as well as revenue potential of different-size clinical practices are modeled. Assuming a hypothetical inpatient IR consultation service with a daily patient census of 35 patients and two new consults per day, the model estimates annual charges of $2.3 million and collected revenue of $390,000. Revenues are most sensitive to provider billing documentation rates and patient volume. A range of realistic scenarios-from cautious to optimistic-results in a range of annual charges of $1.8 million to $2.7 million and a collected revenue range of $241,000 to $601,000. Even a small practice with a daily patient census of 5 and 0.20 new consults per day may expect annual charges of $320,000 and collected revenue of $55,000. A financial revenue modeling tool is a powerful adjunct in understanding economics of an inpatient IR consultation service. Sensitivity and scenario analyses demonstrate a wide range of revenue potential and uncover levers for financial optimization. Copyright © 2016 SIR. Published by Elsevier Inc. All rights reserved.

  14. Spending Natural Resource Revenues in an Altruistic Growth Model

    DEFF Research Database (Denmark)

    Frederiksen, Elisabeth Hermann

    This paper examines how revenues from a natural resource interact with growth and welfare in an overlapping generations model with altruism. The revenues are allocated between public productive services and direct transfers to members of society by spending policies. We analyze how these policies...... influence the dynamics, and how the dynamics are influenced by the abundance of the revenue. Abundant revenues may harm growth, but growth and welfare can be oppositely affected. We also provide the socially optimal policy. Overall, the analysis suggests that variation in the strength of altruism...

  15. Forecasting gaming revenues in Clark County, Nevada: Issues and methods

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, B.K.; Bando, A.

    1992-01-01

    This paper describes the Western Area Gaming and Economic Response Simulator (WAGERS), a forecasting model that emphasizes the role of the gaming industry in Clark County, Nevada. Is is designed to generate forecasts of gaming revenues in Clark County, whose regional economy is dominated by the gaming industry. The model is meant to forecast Clark County gaming revenues and identifies the exogenous variables that affect gaming revenues. It will provide baseline forecasts of Clark County gaming revenues in order to assess changes in gaming-related economic activity resulting from changes in regional economic activity and tourism.

  16. Forecasting gaming revenues in Clark County, Nevada: Issues and methods

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, B.K.; Bando, A.

    1992-07-01

    This paper describes the Western Area Gaming and Economic Response Simulator (WAGERS), a forecasting model that emphasizes the role of the gaming industry in Clark County, Nevada. Is is designed to generate forecasts of gaming revenues in Clark County, whose regional economy is dominated by the gaming industry. The model is meant to forecast Clark County gaming revenues and identifies the exogenous variables that affect gaming revenues. It will provide baseline forecasts of Clark County gaming revenues in order to assess changes in gaming-related economic activity resulting from changes in regional economic activity and tourism.

  17. Economic turmoil, new administration to affect revenue cycle in 2009.

    Science.gov (United States)

    2009-01-01

    Healthcare revenue cycle leaders willface some pressing issues in 2009, including continuing economic turmoil, increasing numbers of underinsured patients, avoiding unreimbursable medical errors, and implementation of ICD-10.

  18. Cash Management, Revenue Sources and Cost Effective Methods of Revenue Collection at Local Government Level

    OpenAIRE

    Mustapha Gimba Kumshe; Kagu Bukar

    2013-01-01

    The main objective of this paper was to focus on the elements, objectives, goals and importance of cash management; and also to examine the sources of revenue and cost effective collections for local governments. The elements of cash management are identified as establishing bank relations, preparing cash flow statements, estimating collection receipts and analyzing cash flow and preparing a budget. Amongst the objectives of cash management is to ensure availability of cash resources at all t...

  19. Areva - First half 2008 sales revenue

    International Nuclear Information System (INIS)

    2008-01-01

    As of June 30, 2008, AREVA's backlog stood at 38.1 billion euro, for 13.6% growth since June 30, 2007, with 9.9% growth in Nuclear and 40.7% growth in Transmission and Distribution. In Nuclear, the backlog came to 32.3 billion euro as of the end of June 2008. In the front end of the cycle, AREVA signed multi-year contracts in the first half of the year with Japanese and American utilities and with EDF, for a combined total of more than 1 billion euro. Of note in the back end of the cycle is the contract AREVA signed with the U.S. Department of Energy to build a MOX fuel fabrication facility. In Transmission and Distribution, the backlog came to 5.8 billion euro as of the end of period. A total of 3.2 billion euro in orders was booked in the first half, an increase of 20.0% year-on-year. The division won several important contracts, most notably a contract with Dubai Electricity (more than 130 million euro), a contract with National Grid and RTE for the renovation of the IFA 2000 grid interconnection between France and Great Britain (more than 60 million euro), and, in the industrial field, a contract with Rio Tinto Alcan (close to 65 million euro). The group cleared revenue of 6.2 billion euro in the first half of 2008, up 14.8% (+16.4% like-for-like) compared with the first half of 2007. Sales outside France were up 14.3% to 4.2 billion euro or 68.6% of total sales; the latter were stable compared with the first half of 2007. All businesses were up, with growth of 15.9% in Nuclear operations (+19.1% LFL1) - particularly in Reactors and Services (+31.3% LFL1) - and 13.0% growth in Transmission and Distribution operations (+12.0% LFL T 1). Foreign exchange had a negative impact of 155 million euro, primarily due to the change in the U.S. dollar in relation to the euro. Changes in the consolidated group had a positive impact of 97 million euro, mainly reflecting acquisitions in the Transmission and Distribution division and in Renewable Energies. Sales revenue for

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

    Science.gov (United States)

    Singh, Simone Rauscher; Wheeler, John

    2012-01-01

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

  1. Digital Technologies as Tools of Engagement and Dissent from the Perspective of Nonprofit Sector

    Institute of Scientific and Technical Information of China (English)

    LIN Ziying

    2017-01-01

    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.

  2. Poweo 9-month revenue up 40%

    International Nuclear Information System (INIS)

    2007-11-01

    POWEO, an electricity and gas alternative operator in France, presents in this document its key business indicators for the third quarter of 2007. POWEO recorded another strong increase in revenue in the third quarter of 2007, up 63% year-on-year to euro 77.0 million. As a result, revenue year-to-date increased to euro 233.2 million, up 40% compared with the first 9 months of 2006. Active customer sites reached 87,815 at September 30, 2007, up from 86,200 at June 30, 2007. As of September 30, 2007, this number breaks down into 80,257 electricity sites, of which 78,921 for professional customers and 1,336 for residential customers, and 7,558 gas sites, of which 7,313 for professional customers and 245 for residential customers. Since October 1, 2007, 3,224 new residential customer sites have confirmed their subscription to one of POWEO's gas or electricity offers, which means that as at December 1, 2007, more than 4,500 customers will have changed suppliers since the liberalization of the residential market on July 1 of this year. Contracts signed before the summer with several large accounts in the private and public sectors started to generate revenue in the third quarter. Over 130 GWh of electricity was supplied under these contracts. In application of POWEO's tariff pegging clause, the rise in regulated tariffs decided in August by the French authorities was passed on to the company's customers. This led to a very moderate increase in their energy bills of around 1% on average. The upturn in forward electricity prices seen since September resulted in a euro 1.4 million marked-to-market adjustment to the value of the forward contracts and options held in the Energy Management portfolio. On the other hand, the settlement of certain contracts before the price upturn resulted in realised losses of euro 2.3 million. The rise in market prices has accelerated since the end of the third quarter in the wake of the increase in prices for coal and gas. Were prices to hold

  3. Optimizing revenue at a cosmetic surgery centre.

    Science.gov (United States)

    Funk, Joanna M; Verheyden, Charles N; Mahabir, Raman C

    2011-01-01

    The demand for cosmetic surgery and services has diminished with recent fluctuations in the economy. To stay ahead, surgeons must appreciate and attend to the fiscal challenges of private practice. A key component of practice economics is knowledge of the common methods of payment. To review methods of payment in a five-surgeon group practice in central Texas, USA. A retrospective chart review of the financial records of a cosmetic surgery centre in Texas was conducted. Data were collected for the five-year period from 2003 to 2008, and included the method of payment, the item purchased (product, service or surgery) and the dollar amount. More than 11,000 transactions were reviewed. The most common method of payment used for products and services was credit card, followed by check and cash. For procedures, the most common form of payment was personal check, followed by credit card and financing. Of the credit card purchases for both products and procedures, an overwhelming majority of patients (more than 75%) used either Visa (Visa Inc, USA) or MasterCard (MasterCard Worldwide, USA). If the amount of the individual transaction surpassed US$1,000, the most common method of payment transitioned from credit card to personal check. In an effort to maximize revenue, surgeons should consider limiting the credit cards accepted by the practice and encourage payment through personal check.

  4. 14 CFR Section 9 - Functional Classification-Operating Revenues

    Science.gov (United States)

    2010-01-01

    ... AIR CARRIERS Profit and Loss Classification Section 9 Functional Classification—Operating Revenues... shall be included in profit and loss classification 8100, Nonoperating Income and Expense-Net, and the... for all air carrier groups and shall include all revenues from the United States Government as direct...

  5. Taxation and Revenues for Education. Education Partners Working Papers.

    Science.gov (United States)

    Crampton, Faith; Whitney, Terry

    Funding education with property taxes has always been controversial. This paper examines taxation and the sources of revenue for education. The historical context in which tax and revenue sources have supported education in the United States is described. Also discussed are state tax-policy goals and education funding, and the embattled role of…

  6. Revenue Risk Modelling and Assessment on BOT Highway Project

    Science.gov (United States)

    Novianti, T.; Setyawan, H. Y.

    2018-01-01

    The infrastructure project which is considered as a public-private partnership approach under BOT (Build-Operate-Transfer) arrangement, such as a highway, is risky. Therefore, assessment on risk factors is essential as the project have a concession period and is influenced by macroeconomic factors and consensus period. In this study, pre-construction risks of a highway were examined by using a Delphi method to create a space for offline expert discussions; a fault tree analysis to map intuition of experts and to create a model from the underlying risk events; a fuzzy logic to interpret the linguistic data of risk models. The loss of revenue for risk tariff, traffic volume, force majeure, and income were then measured. The results showed that the loss of revenue caused by the risk tariff was 10.5% of the normal total revenue. The loss of revenue caused by the risk of traffic volume was 21.0% of total revenue. The loss of revenue caused by the force majeure was 12.2% of the normal income. The loss of income caused by the non-revenue events was 6.9% of the normal revenue. It was also found that the volume of traffic was the major risk of a highway project because it related to customer preferences.

  7. Costs and revenues of investment in enterprise-related schooling.

    NARCIS (Netherlands)

    Hartog, J.; Groot, W.J.N.; Oosterbeek, H.

    1994-01-01

    In this paper, a general specification of the wage equation is used to derive a marginal revenue equation for enterprise-related schooling. The optimal amount of investment in enterprise-related schooling is found by equating the marginal revenues and marginal costs. For the empirical analysis, the

  8. Wasted millions: Revenue management in Dutch culinary restaurants

    African Journals Online (AJOL)

    Research in Hospitality Management is co-published by NISC (Pty) Ltd and ... The concept of revenue management is widely adopted in various industries including the hospitality industry. ... of three main areas: firstly, pricing strategy; secondly, inventory ... essence of revenue management, however, is in many cases.

  9. 75 FR 9359 - Drawback of Internal Revenue Excise Tax

    Science.gov (United States)

    2010-03-02

    ... Drawback of Internal Revenue Excise Tax AGENCY: Customs and Border Protection, Department of Homeland... substitution drawback claim for internal revenue excise tax paid on imported merchandise in situations where no excise tax was paid upon the substituted merchandise or where the substituted merchandise is the subject...

  10. Seeing Potential, Pushing Possibilities: Thinking Creatively about Revenue Opportunities

    Science.gov (United States)

    Bowers, Betsy; Fulcher, Rebecca

    2010-01-01

    Revenue generation is a challenge faced by museums in today's economy. The authors encourage educators to take on a larger role in establishing new revenue streams. By applying Jim Collins' "Hedgehog Concept," their unique knowledge of audiences, and their strong ability to work in teams, educators can rethink what they've always done to influence…

  11. Revenue management under customer choice behaviour with cancellations and overbooking

    NARCIS (Netherlands)

    Sierag, D.D.; Koole, G.M.; Mei, van der R.D.; Zwart, B.; Rest, van der J.I.

    2015-01-01

    In many application areas such as airlines and hotels a large number of bookings are typically cancelled. Explicitly taking into account cancellations creates an opportunity for increasing revenue. Motivated by this we propose a revenue management model based on Talluri and van Ryzin (2004) that

  12. 47 CFR 32.5060 - Other basic area revenue.

    Science.gov (United States)

    2010-10-01

    ... accounts in the settlement process. (See also § 32.4999(e)). To the extent that the charges and credits resulting from a settlement process can be identified by Local Network Services Revenue account they shall... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5060 Other...

  13. 47 CFR 32.5082 - Switched access revenue.

    Science.gov (United States)

    2010-10-01

    ... SYSTEM OF ACCOUNTS FOR TELECOMMUNICATIONS COMPANIES Instructions For Revenue Accounts § 32.5082 Switched access revenue. (a) This account shall consist of federally and state tariffed charges assessed to... and state tariffed charges. Such subsidiary record categories shall be reported as required by part 43...

  14. 76 FR 6313 - Asparagus Revenue Market Loss Assistance Payment Program

    Science.gov (United States)

    2011-02-04

    ... Revenue Market Loss Assistance Payment Program AGENCY: Commodity Credit Corporation and Farm Service Agency, USDA. ACTION: Final rule. SUMMARY: This rule implements the Asparagus Revenue Market Loss Assistance Payment (ALAP) Program authorized by the Food, Conservation and Energy Act of 2008 (the 2008 Farm...

  15. 75 FR 41397 - Asparagus Revenue Market Loss Assistance Payment Program

    Science.gov (United States)

    2010-07-16

    ... Revenue Market Loss Assistance Payment Program AGENCY: Commodity Credit Corporation and Farm Service... to implement the new Asparagus Revenue Market Loss Assistance Payment (ALAP) Program authorized by the Food, Conservation, and Energy Act of 2008 (the 2008 Farm Bill). The purpose of the program is to...

  16. Revenue Sharing: An Assessment of Current Policies at UK Universities

    Science.gov (United States)

    Gazzard, James; Brown, Sarah A.

    2012-01-01

    The transfer of academic technologies to industry is an important process underpinning innovation and economic development. Various approaches have been adopted by universities to encourage academics to participate in commercial activities. Many have implemented revenue sharing policies, through which the revenues generated from university-owned…

  17. Funding California Schools: The Revenue Limit System. Technical Appendices

    Science.gov (United States)

    Weston, Margaret

    2010-01-01

    This document presents the technical appendices accompanying the report, "Funding California Schools: The Revenue Limit System." Included are: (1) Revenue Limit Calculation and Decomposition; (2) Data and Methods; and (3) Base Funding Alternative Simulation Results. (Contains 5 tables and 26 footnotes.) [For the main report,…

  18. Impedes to effective collection of local government revenue and ...

    African Journals Online (AJOL)

    However, the inability of these institutions to effectively collect revenue in Cameroon has hampered service delivery. Following the case of the Wum Central Council, the study holds that tax evasion and defaulting, migration and the diversion of revenue to other Local Government areas as well as underpayments of court ...

  19. First half 2006: sales revenue up by 5.7% to euros 5,036 million

    International Nuclear Information System (INIS)

    2006-01-01

    The AREVA group reports first half 2006 sales revenue of 5,036 million euros, up from 4,764 million euros for the same period in 2005, representing 5.7% growth in terms of reported data. Organic growth was 5.1%. In the second quarter 2006 the group had revenue of 2,560 million euros, down 0.7% from second quarter 2005 sales (-1.6% like-for-like). Nuclear operations reported first half 2006 revenue of 3,334 million euros, up 1.6% from the first half of 2005 (+1.3% like-for-like), marked by: net growth of 12.9% for the Front End Division, mainly attributable to uranium deliveries and enrichment services; the contribution from reactor projects in Finland (OL3), China (Ling Ao-Phase II) and France (Flamanville 3 EPR), which boosted sales for the Reactors and Services Division by 2.7%, despite the downturn in sales of reactor services; a 14.4% drop in the Back End Division, primarily in the used fuel treatment business. The Transmission and Distribution Division recorded sales revenue of 1,701 million euros, representing strong organic growth of 13.8%, consistent with the increase in orders booked in the second half of 2005. Orders for the first half of 2006 were up by 17.5% like-for-like compared with those of the first half of 2005. The group is targeting a net increase in revenue for 2006, like-for-like

  20. Vertical integration strategies: revenue effects in hospital and Medicare markets.

    Science.gov (United States)

    Cody, M

    1996-01-01

    The purpose of this study was to evaluate the revenue effects of seven vertically integrated strategies on California hospitals. The strategies investigated were managed care contracts, physician affiliations, ambulatory care, ambulatory surgery, home health services, inpatient rehabilitation, and skilled nursing care. The study population included 242 not-for-profit hospitals in continuous operation from 1983 to 1990. Many hospitals developed vertically integrated programs in the 1980s as inpatient utilization fell in response to the Medicare Prospective Payment program. Net revenue rose on average by $2,080 from 1983 to 1990, but fell by $2,421 from the Medicare program. On the whole, the more physicians affiliated with a hospital, the higher the net revenue. However, in the Medicare population, the number of managed care contracts was significant. The pre-hospital strategies generated significant revenue, while the post-hospital strategies did not. In the Medicare program, inpatient rehabilitation significantly reduced revenue.

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

    African Journals Online (AJOL)

    kirstam

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

  2. 32 CFR 37.665 - Must I require nonprofit participants to have periodic audits?

    Science.gov (United States)

    2010-07-01

    ... 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...

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

    Directory of Open Access Journals (Sweden)

    Václav Rybáček

    2017-12-01

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

  4. The Influence of Marketing Scholarship’s Legacy on Nonprofit Marketing

    Directory of Open Access Journals (Sweden)

    Walter Wymer

    2013-09-01

    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.

  5. Who does it better? The corporate versus the nonprofit governance model.

    Science.gov (United States)

    Larson, Laurie

    2005-05-01

    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.

  6. Gasoline taxes and revenue volatility: An application to California

    International Nuclear Information System (INIS)

    Madowitz, M.; Novan, K.

    2013-01-01

    This paper examines how applying different combinations of excise and sales taxes on motor fuels impact the volatility of retail fuel prices and tax revenues. Two features of gasoline and diesel markets make the choice of tax mechanism a unique problem. First, prices are very volatile. Second, demand for motor fuels is extremely inelastic. As a result, fuel expenditures vary substantially over time. Tying state revenues to these expenditures, as is the case with a sales tax, results in a volatile stream of revenue which imposes real costs on agents in an economy. On July 1, 2010, California enacted Assembly Bill x8-6, the “Gas Tax Swap”, increasing the excise tax and decreasing the sales tax on gasoline purchases. While the initial motivation behind the revenue neutral swap was to provide the state with greater flexibility within its budget, we highlight that this change has two potentially overlooked benefits; it reduces retail fuel price volatility and tax revenue volatility. Simulating the monthly fuel prices and tax revenues under alternative tax policies, we quantify the potential reductions in revenue volatility. The results reveal that greater benefits can be achieved by going beyond the tax swap and eliminating the gasoline sales tax entirely. - Highlights: • We examine how gasoline taxes affect government revenue volatility. • We simulate the impact of California's Gasoline Tax Swap policy. • Sales taxes are shown to magnify price volatility and government revenue volatility. • A pure excise tax policy results in less volatile fuel prices and state revenues. • We argue that reductions in both forms of volatility are welfare enhancing

  7. The turning points of revenue management: a brief history of future evolution

    Directory of Open Access Journals (Sweden)

    Ian Seymour Yeoman

    2017-04-01

    Full Text Available Purpose – The primary aim of revenue management (RM is to sell the right product to the right customer at the right time for the right price. Ever since the deregulation of US airline industry, and the emergence of the internet as a distribution channel, RM has come of age. The purpose of this paper is to map out ten turning points in the evolution of Revenue Management taking an historical perspective. Design/methodology/approach – The paper is a chronological account based upon published research and literature fundamentally drawn from the Journal of Revenue and Pricing Management. Findings – The significance and success to RM is attributed to the following turning points: Littlewood’s rule, Expected Marginal Seat Revenue, deregulation of the US air industry, single leg to origin and destination RM, the use of family fares, technological advancement, low-cost carriers, dynamic pricing, consumer and price transparency and pricing capabilities in organizations. Originality/value – The originality of the paper lies in identifying the core trends or turning points that have shaped the development of RM thus assisting futurists or forecasters to shape the future.

  8. 75 FR 78804 - Proposed Collection; Comment Request for Revenue Procedure 2003-45 and Revenue Procedure 2004-48

    Science.gov (United States)

    2010-12-16

    ... required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently... Corporations, and Revenue Procedure 2004-48, Deemed Corporate Election for Late Electing S Corporations. DATES...-45, Late Election Relief for S Corporations, and Revenue Procedure 2004-48, Deemed Corporate Election...

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

    OpenAIRE

    Nurmi, Kasper

    2017-01-01

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

  10. The Supply of Charity Services by Nonprofit Hospitals: Motives and Market Structure

    OpenAIRE

    Richard G. Frank; David S. Salkever

    1991-01-01

    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 ...

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

    OpenAIRE

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

    2017-01-01

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

  12. Relevant factors to consider prior to an investor-owned acquisition of a nonprofit healthcare entity.

    Science.gov (United States)

    Ault, Kelvin; Childs, Brad; Wainright, Charles F; Young, Marilyn

    2011-01-01

    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.

  13. Nonprofit health insurers: the story Wall Street doesn't tell.

    Science.gov (United States)

    Johnson, Susan R

    2003-01-01

    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.

  14. Using direct-to-consumer marketing strategies with obsessive-compulsive disorder in the nonprofit sector.

    Science.gov (United States)

    Szymanski, Jeff

    2012-06-01

    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 © 2011. Published by Elsevier Ltd.

  15. 77 FR 6862 - Proposed Collection; Comment Request for Revenue Procedure 99-50

    Science.gov (United States)

    2012-02-09

    ... Revenue Procedure 99-50 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for... Revenue Procedure 99-50, Combined Information Reporting. DATES: Written comments should be received on or... Number: Revenue Procedure 99-50. Abstract: Revenue Procedure 99-50 permits combined information reporting...

  16. 76 FR 30428 - Proposed Collection; Comment Request for Revenue Procedure 99-21

    Science.gov (United States)

    2011-05-25

    ... Revenue Procedure 99-21 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for...: Disability Suspension. OMB Number: 1545-1649. Revenue Procedure Number: Revenue Procedure 99-21. Abstract: Revenue Procedure 99-21 describes the information that is needed to establish a claim that a taxpayer was...

  17. 26 CFR 1.856-0 - Revenue Act of 1978 amendments not included.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Revenue Act of 1978 amendments not included. 1.856-0 Section 1.856-0 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.856-0 Revenue Act of 1978...

  18. 26 CFR 601.102 - Classification of taxes collected by the Internal Revenue Service.

    Science.gov (United States)

    2010-04-01

    ... Rules § 601.102 Classification of taxes collected by the Internal Revenue Service. (a) Principal... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Classification of taxes collected by the Internal Revenue Service. 601.102 Section 601.102 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

  19. A forecasting model of gaming revenues in Clark County, Nevada

    International Nuclear Information System (INIS)

    Edwards, B.; Bando, A.; Basset, G.; Rosen, A.; Meenan, C.; Carlson, J.

    1992-01-01

    This paper describes the Western Area Gaming and Economic Response Simulator (WAGERS), a forecasting model that emphasizes the role of the gaming industry in Clark County, Nevada. It is designed to generate forecasts of gaming revenues in Clark County, whose regional economy is dominated by the gaming industry, and identify the exogenous variables that affect gaming revenues. This model will provide baseline forecasts of Clark County gaming revenues in order to assess changes in gaming related economic activity resulting from future events like the siting of a permanent high-level radioactive waste repository at Yucca Mountain

  20. A forecasting model of gaming revenues in Clark County, Nevada

    International Nuclear Information System (INIS)

    Edwards, B.; Bando, A.; Bassett, G.; Rosen, A.; Carlson, J.; Meenan, C.

    1992-01-01

    This paper describes the Western Area Gaining and Economic Response Simulator (WAGERS), a forecasting model that emphasizes the role of the gaming industry in Clark County, Nevada. It is designed to generate forecasts of gaming revenues in Clark County, whose regional economy is dominated by the gaming industry, an identify the exogenous variables that affect gaming revenues. This model will provide baseline forecasts of Clark County gaming revenues in order to assess changes in gaming related economic activity resulting from future events like the siting of a permanent high-level radioactive waste repository at Yucca Mountain

  1. A forecasting model of gaming revenues in Clark County, Nevada

    Energy Technology Data Exchange (ETDEWEB)

    Edwards, B.; Bando, A.; Bassett, G.; Rosen, A. [Argonne National Lab., IL (United States); Carlson, J.; Meenan, C. [Science Applications International Corp., Las Vegas, NV (United States)

    1992-04-01

    This paper describes the Western Area Gaming and Economic Response Simulator (WAGERS), a forecasting model that emphasizes the role of the gaming industry in Clark County, Nevada. It is designed to generate forecasts of gaming revenues in Clark County, whose regional economy is dominated by the gaming industry, an identify the exogenous variables that affect gaming revenues. This model will provide baseline forecasts of Clark County gaming revenues in order to assess changes in gaming related economic activity resulting from future events like the siting of a permanent high-level radioactive waste repository at Yucca Mountain.

  2. Financial sustainability in municipal solid waste management--costs and revenues in Bahir Dar, Ethiopia.

    Science.gov (United States)

    Lohri, Christian Riuji; Camenzind, Ephraim Joseph; Zurbrügg, Christian

    2014-02-01

    chain by sales of organic waste recycling products; (iii) diversifying revenue streams and financing mechanisms (polluter-pays-, cross-subsidy- and business-principles); and (iv) cost reduction and improved cost-effectiveness. We argue that in a PPP setup such as in Bahir Dar, a strong alliance between the municipality and private enterprise is important so that appropriate solutions for improved financial sustainability of a SWM system can be sought and implemented. Copyright © 2013 The Authors. Published by Elsevier Ltd.. All rights reserved.

  3. Revenue Improvement Through Demand-Dependent Pricing of Network Services

    National Research Council Canada - National Science Library

    Sanders, David

    2000-01-01

    ... of the expectation of rewards based upon variable demands. This work shows that revenue improvement can occur in this network environment when a dynamic pricing policy is applied as opposed to optimal static pricing...

  4. Revenue stream: How state taxes fund public services, amenities

    OpenAIRE

    Brye Steeves

    2009-01-01

    Each state has a portfolio with a varying assortment of revenue sources, such as income tax and sales tax, which are affected by the health of the economy. In down times, services get cut or taxes are raised.

  5. Costs and revenues associated with overweight trucks in Indiana.

    Science.gov (United States)

    2012-11-01

    This study estimated highway pavement and bridge damage costs, and analyzed the adequacy of permit revenues to cover these : costs. The study began with an extensive review of the literature on the subject, thus facilitating identification of the gap...

  6. 77 FR 34125 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2012-06-08

    ... (1992), raised the revenue classification level for Class I railroads from $50 million (1978 dollars) to..., William F. Huneke, Director, Office of Economics. Jeffrey Herzig, Clearance Clerk. [FR Doc. 2012-13938...

  7. 75 FR 57553 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2010-09-21

    ... (1992) raised the revenue classification level for Class I railroads from $50 million (1978 dollars) to... the Board, William F. Huneke, Director, Office of Economics. Jeffrey Herzig, Clearance Clerk. [FR Doc...

  8. 78 FR 21007 - Indexing the Annual Operating Revenues of Railroads

    Science.gov (United States)

    2013-04-08

    ... Rulemaking With Respect to 49 CFR 1201, 8 I.C.C. 2d 625 (1992), raised the revenue classification level for...- 8339] By the Board, William F. Huneke, Director, Office of Economics. Jeffrey Herzig, Clearance Clerk...

  9. Revisiting the relevance of economic theory to hotel revenue ...

    African Journals Online (AJOL)

    Keywords: economic theory, hotels, revenue management, Big Data, hospitality education ... and the ease and quality in which pricing information is delivered to ...... Cornell Hotel and Restaurant Administration Quarterly, 25(2), 27–40.

  10. Fishing Revenue-Intensity Raster Database, 2007-2012

    Data.gov (United States)

    National Oceanic and Atmospheric Administration, Department of Commerce — These revenue-intensity rasters were built as part of an effort to improve upon the spatial precision of self-reported Vessel Trip Report (VTR) fishing locations....

  11. Dynamic room pricing model for hotel revenue management systems

    Directory of Open Access Journals (Sweden)

    Heba Abdel Aziz

    2011-11-01

    Full Text Available This paper addresses the problem of room pricing in hotels. We propose a hotel revenue management model based on dynamic pricing to provide hotel managers with a flexible and efficient decision support tool for room revenue maximization. The two pillars of the proposed framework are a novel optimization model, and a multi-class scheme similar to the one implemented in airlines. Our hypothesis is that this framework can overcome the limitations associated with the research gaps in pricing literature; and can also contribute significantly in increasing the revenue of hotels. We test this hypothesis on three different approaches, and the results show an increase in revenue compared to the classical model used in literature.

  12. Update on State and Local Revenue Loss From Internet Sales

    National Research Council Canada - National Science Library

    White, James

    2001-01-01

    ... sales and use tax revenues. The scenarios showed that there is considerable uncertainty about the size of the impacts and how various assumptions about sales, compliance, and other factors contribute to that uncertainty...

  13. Determinants of Revenue Derived from Pineapple Marketing in Edo ...

    African Journals Online (AJOL)

    Determinants of Revenue Derived from Pineapple Marketing in Edo State, Nigeria. ... The results showed that an average pineapple marketer has a mean volume of 98 dozens and incurred a variable ... EMAIL FULL TEXT EMAIL FULL TEXT

  14. Oil Economy and the Revenue Allocation Debacle in Nigeria ...

    African Journals Online (AJOL)

    Oil Economy and the Revenue Allocation Debacle in Nigeria. ... This paper delves into one of the most controversial issues in the political economy of Nigeria. ... The paper conclude that, the drive for financial autonomy and sustainable ...

  15. Tax Limitations and Revenue Shifting Strategies in Local Government

    DEFF Research Database (Denmark)

    Blom-Hansen, Jens; Bækgaard, Martin; Serritzlew, Søren

    2014-01-01

    subjected to tax limitations employ revenue-shifting strategies. In Denmark, however, these strategies are contingent on the specifics of the Danish intergovernmental system, which render central government grants an attractive object of revenue-shifting strategies. Our analysis thus helps identify......The literature on tax and expenditure limitations (TELs) shows how limiting the freedom of local governments to levy taxes may have considerable unexpected effects. Entities subjected to such limitations may, as their proponents hope, react by cutting expenditures and revenue, but they may also...... strategically change their revenue structure and increase reliance on income sources not subjected to limitations. However, these findings are overwhelmingly based on studies of state and local governments in the USA. Their relevance outside this empirical setting remains unclear. A study of Denmark, where...

  16. Estimated revenues of VAT and fuel tax on aviation

    Energy Technology Data Exchange (ETDEWEB)

    Korteland, M.; Faber, J.

    2013-07-15

    International aviation is exempt from VAT, both on their inputs (e.g. on fuel or aircraft) and on their revenues (e.g. on tickets). In the EU, aviation fuel is also exempt from the minimum fuel excise tariffs. This report calculates the potential revenues of VAT on tickets and fuel tax on jet fuel. If VAT were to be levied on tickets while other aviation taxes were simultaneously abolished, this would yield revenues in the order of EUR 7 billion. Excise duty on jet fuel would raise revenues in the order of EUR 20 billion. These figures do not take into account the impact of the cost increases on demand for aviation into account. Since higher costs will reduce demand, the estimates can be considered an upper bound.

  17. Financial sustainability in municipal solid waste management – Costs and revenues in Bahir Dar, Ethiopia

    Energy Technology Data Exchange (ETDEWEB)

    Lohri, Christian Riuji, E-mail: christian.lohri@eawag.ch; Camenzind, Ephraim Joseph, E-mail: ephraimcamenzind@hotmail.com; Zurbrügg, Christian, E-mail: christian.zurbruegg@eawag.ch

    2014-02-15

    financial deficit could else endanger the public-private partnership (PPP) and lead to failure of this setup in the medium to long term, thus also endangering the now existing improved and currently reliable service. We present four options on how financial sustainability of the SWM system in Bahir Dar might be enhanced: (i) improved fee collection efficiency by linking the fees of solid waste collection to water supply; (ii) increasing the value chain by sales of organic waste recycling products; (iii) diversifying revenue streams and financing mechanisms (polluter-pays-, cross-subsidy- and business-principles); and (iv) cost reduction and improved cost-effectiveness. We argue that in a PPP setup such as in Bahir Dar, a strong alliance between the municipality and private enterprise is important so that appropriate solutions for improved financial sustainability of a SWM system can be sought and implemented.

  18. Financial sustainability in municipal solid waste management – Costs and revenues in Bahir Dar, Ethiopia

    International Nuclear Information System (INIS)

    Lohri, Christian Riuji; Camenzind, Ephraim Joseph; Zurbrügg, Christian

    2014-01-01

    financial deficit could else endanger the public-private partnership (PPP) and lead to failure of this setup in the medium to long term, thus also endangering the now existing improved and currently reliable service. We present four options on how financial sustainability of the SWM system in Bahir Dar might be enhanced: (i) improved fee collection efficiency by linking the fees of solid waste collection to water supply; (ii) increasing the value chain by sales of organic waste recycling products; (iii) diversifying revenue streams and financing mechanisms (polluter-pays-, cross-subsidy- and business-principles); and (iv) cost reduction and improved cost-effectiveness. We argue that in a PPP setup such as in Bahir Dar, a strong alliance between the municipality and private enterprise is important so that appropriate solutions for improved financial sustainability of a SWM system can be sought and implemented

  19. Which type of government revenue leads government expenditure?

    OpenAIRE

    Abdi, Zeinab; Masih, Mansur

    2014-01-01

    This Malaysia is a developing Islamic state that faced government budget deficit since 1998. It is undeniable that a budget deficit or inability to cover government spending is not positively seen by external parties. The optimum level of government budget is the state where government spending is totally offset by government revenue and that can be achieved through an increase in tax revenue or decrease in spending. The paper aims to discover the existence of a theoretical relationship betwe...

  20. State Government Revenue Recovery from the Great Recession

    OpenAIRE

    James Alm; David L. Sjoquist

    2014-01-01

    The "Great Recession" lasted from December 2007 to June 2009, and it wreaked havoc on the revenues of state (and local) governments. While the U.S. economy has improved since the end of the Great Recession, state government revenues have in most cases still not completely recovered. We use various indicators to measure how different states have -- or have not -- recovered in the aftermath of the Great Recession, and we also attempt to explain why these different patterns of recovery have emer...

  1. Soil fertility, crop biodiversity, and farmers' revenues: Evidence from Italy.

    Science.gov (United States)

    Di Falco, Salvatore; Zoupanidou, Elisavet

    2017-03-01

    This paper analyzes the interplay between soil fertility, crop biodiversity, and farmers' revenues. We use a large, original, farm-level panel dataset. Findings indicate that both crop biodiversity and soil fertility have positive effects on farmers' revenues. It is also shown that crop biodiversity and soil fertility may act as substitutes. These results provide evidence for the important role of diversity in the resilience of agroecosystems. Crop diversification can be a potential strategy to support productivity when soils are less fertile.

  2. Newspapers and Parties: How Advertising Revenues Created an Independent Press

    OpenAIRE

    Maria Petrova

    2009-01-01

    Does economic development promote media freedom? Do higher advertising revenues tend to make media outlets independent of political groups?in?uence? Using data on the 19th century American newspapers, I show that in places with higher advertising revenues, newspapers were more likely to be independent from political parties. Similar results hold when local advertising rates are instrumented by regulations on outdoor advertising and newspaper distribution. I also show that newly created newspa...

  3. 19 CFR 10.3 - Drawback; internal-revenue tax.

    Science.gov (United States)

    2010-04-01

    ... 19 Customs Duties 1 2010-04-01 2010-04-01 false Drawback; internal-revenue tax. 10.3 Section 10.3... and Returned § 10.3 Drawback; internal-revenue tax. (a) Except as prescribed in § 10.1(f) or in... tax is imposed on the importation of like articles not previously exported from the United States or...

  4. India’s Revenue Deficit: A Challenge Ahead

    OpenAIRE

    Sivakumar, Marimuthu; Venkatesh, K; Ayyasamy, M

    2001-01-01

    A developing country like India needs revenue surplus for the capital investment at the same time to pursue the economic development through demand expansion it needs expenditure especially in the social sectors such as health, education etc,. The recent global economic crisis also compels India to induce the expenditure for sustainability of the growth that it has achieved recently. This also needs enormous expenditure. On the other hand, current expenditure over current revenue of an econom...

  5. Tax Revenue, Stock Market and Economic Growth of Pakistan

    OpenAIRE

    Muhammad Irfan Javaid Attari; Roshaiza Taha; Muhammad Imran Farooq

    2014-01-01

    The purpose of this paper is to examine the effects of capital market and fiscal policy influences in determining the nexus of economic growth in Pakistan from July 2003 to July 2012. The authors utilize ADF unit root test, Johansen Cointegration test, VECM test, Granger causality test and variance decomposition analysis to test the relationship among tax revenue, stock market and economic growth in Pakistan. Granger causality analysis is used to answer questions whether “Does tax revenue cau...

  6. Tax Revenue and Macroeconomic Growth in Nigeria: A Contextual Analysis

    OpenAIRE

    Miftahu Idris; Tunku Salhabinti Tunku Ahmad

    2017-01-01

    This paper aims at evaluating the influence of tax revenue on the macroeconomic management of the Nigerian economy using a conceptual approach. By so doing, a comprehensive review of the literature as well as in-depth analysis of tax structure are critically conducted. Undeniably, an insight that shows a precise influence or relationship between tax revenue and the nation’s growth can be regarded as a working tool for policymakers particularly in developing countries. In view of that, this pa...

  7. Determinants of value added tax revenue in Kenya

    OpenAIRE

    WAWIRE, Nelson

    2017-01-01

    Abstract. Past studies that have been undertaken on the responsiveness of Value Added Tax revenues to changes in GDP in Kenya have found a positive relationship. However, the studies omit key determinants of tax revenues, such as the nature of the tax system, institutional, demographic and structural features of the economy. Due to this omission, the estimated income elasticities are unreliable for planning purposes, a situation that might be responsible for the recurring budget deficits. The...

  8. Tax policy: The fiscal revenue effects of international tax planning

    OpenAIRE

    Beznoska, Martin; Hentze, Tobias

    2016-01-01

    In the course of the 'Panama Papers' discussion, questions arise concerning the fiscal effects of international profit shifting and tax avoidance. A recent OECD study estimates the worldwide corporate tax losses to lie between 4 and 10 percent of the revenues. Applied to Germany, this would reflect between 3 and 7 billion Euro or maximum 1 percent of total tax revenues. However, the estimation underlies questionable assumptions and therefore severe uncertainties.

  9. Areva. Nine-month 2007 sales revenue and data

    International Nuclear Information System (INIS)

    2007-10-01

    The main information concerning the nine-month 2007 financial data of the Areva group is a steady growth of 9-month sales revenue, at euro 8.066 billion (+6.8% like-for-like), including euro 2.692 billion in the 3. quarter, i.e. +7.6% like-for-like. The group confirms its strong sales revenue growth objective for 2007

  10. An Improved Dynamic Programming Decomposition Approach for Network Revenue Management

    OpenAIRE

    Dan Zhang

    2011-01-01

    We consider a nonlinear nonseparable functional approximation to the value function of a dynamic programming formulation for the network revenue management (RM) problem with customer choice. We propose a simultaneous dynamic programming approach to solve the resulting problem, which is a nonlinear optimization problem with nonlinear constraints. We show that our approximation leads to a tighter upper bound on optimal expected revenue than some known bounds in the literature. Our approach can ...

  11. An examination of ongoing trends in airline ancillary revenues

    OpenAIRE

    Warnock-Smith, David; O'Connell, John Frankie; Maleki, Mahnaz

    2015-01-01

    The airline industry seems permanently embedded in producing thin margins and continuously combatting downward pressure on yields. To perpetuate the problem, the industry remains eclipsed with high cost structures and low barriers to entry. However, a new sizzling concept continues to counterbalance these effects in the form of ancillary revenues. Globally, these revenues have increased by 121% from 2010 to 2014 – and the trend is set to continue as carriers are quickly implementing structura...

  12. 136 Tax Revenue, Stock Market and Economic Growth of Pakistan

    Directory of Open Access Journals (Sweden)

    Muhammad Irfan Javaid Attari

    2014-10-01

    Full Text Available The purpose of this paper is to examine the effects of capital market and fiscal policy influences in determining the nexus of economic growth in Pakistan from July 2003 to July 2012. The authors utilize ADF unit root test, Johansen Cointegration test, VECM test, Granger causality test and variance decomposition analysis to test the relationship among tax revenue, stock market and economic growth in Pakistan. Granger causality analysis is used to answer questions whether “Does tax revenue cause the economic growth?” or “Does tax revenue cause the capital market?”. The results demonstrate that there is a bidirectional casualty between tax revenue and economic growth; and a unidirectional causality from capital market to tax revenue. The estimated result shows that growth of Pakistan economy is strongly contributed from the high collection of direct tax revenue and the development of financial market activity. The findings of this paper have important implications to current and potential investors in Pakistan economy to understand the economic condition of Pakistan and to assist them in making their investment decision.

  13. The Existence Of Revenue Gap In South Africa

    Directory of Open Access Journals (Sweden)

    Thamae Retselisitsoe

    2015-08-01

    Full Text Available The paper provides an empirical analysis of the macroeconomic factors that enhance revenue gap in South Africa using the multivariate cointegration techniques for the period 1965 to 2012. The results from the cointegration analysis indicate that the revenue gap in South Africa is negatively associated with the level of imports while positively related to external debt and underground economy. The former finding is consistent with the notion that imports are subjected to more taxation than domestic activities because of certain features of international trade that tend to make tax evasion difficult. On the other hand, the positive relationship between external debt and tax gap shows that the South African government relies upon external debt to finance its budget deficit resulting from missing revenues. Furthermore, the observed negative effect of the post-apartheid dummy confirms that the tax policy reforms that South Africa introduced following the liberation in 1994 have led to a reduction in missing revenues. The results from the Granger causality test also show that there is a unidirectional causality running from imports and underground economy to revenue gap, while revenue gap on the other hand is found to Granger-cause national income and external debt in South Africa.

  14. Effect of smoke-free legislation on Ticino gastronomy revenue.

    Science.gov (United States)

    Schulz, Peter J; Hartung, Uwe; Fiordelli, Maddalena

    2012-12-01

    To provide evidence on the effects of smoke-free laws on gastronomy revenue in a European setting based on objective data. Damage to gastronomy revenue is a widely used argument against smoke-free legislation. Gastronomy revenue in Ticino is compared with the rest of Switzerland before and after Ticino banned smoking from gastronomy in April 2007, being the first (and at the time of the study only) Swiss canton to do that. The study uses breakdowns by cantons of taxable revenue of gastronomy branches and retailers (for comparison) provided by the Swiss tax authorities for the years 2005-2008. Revenues of restaurants and bars were not damaged by the Ticino smoke-free law. Decreases in Ticino happened before the smoke-free law came into effect. Evidence for night clubs is inconclusive. The absence of detrimental effects on restaurant and bar revenue corroborates the gist of research on the subject from other countries. The argument that the decline of bar and restaurant sales prior to the implementation of the ban might have occurred in anticipation of the new regulation is not considered tenable.

  15. Confiscatory equalization : the intriguing case of Saskatchewan's vanishing energy revenues

    International Nuclear Information System (INIS)

    Courchene, T.J.

    2004-01-01

    This paper examined fiscal policies and factors that affect economic growth. In particular, it examined Saskatchewan's equalization entitlements for energy revenues and how Canada's equalization program confiscated the province's energy revenues for the fiscal year 2000-2001. It included an equalization primer that familiarized readers with the theory and practice of equalization. Several equations and tables relating to the mechanics of equalization were included along with a summary of equalization and tax-back rates that address the nature of tax-back rates that accompany the equalization formula. The author proposed alternative ways to reduce tax-backs such as the generic solution that applies to offshore energy revenues in Nova Scotia and Newfoundland. He also suggested ways in which some important fiscal inequities can be redressed. A remedy that can be applied immediately involves an equitable approach which allows the province to retain at least 30 per cent of its energy revenues. A long term remedy would require the implementation of comprehensive reform such as restoring equalization to its national average standard (NAS) roots, but where only 25 per cent of resource revenues would be eligible for equalization. It was suggested that the maximum equalization tax-back rate for each of Saskatchewan's energy revenue categories should not exceed 70 per cent. refs., tabs., figs

  16. Utilization of Failure Mode and Effects Analysis (FMEA Method in Increasing the Revenue of Emergency Department; a Prospective Cohort Study

    Directory of Open Access Journals (Sweden)

    Ali Shahrami

    2013-12-01

    Full Text Available Introduction: The balance between revenue and cost of an organization/system is essential to maintain its survival and quality of services. Emergency departments (ED are one of the most important parts of health care delivery system. Financial discipline of EDs, by increasing the efficiency and profitability, can directly affect the quality of care and subsequently patient satisfaction. Accordingly, the present study attempts to investigate failure mode and effects analysis (FMEA method in identifying the problems leading to the loss of ED revenue and offer solutions to help fix these problems. Methods: This prospective cohort study investigated the financial records of ED patients and evaluated the effective errors in reducing the revenue in ED of Imam Hossein hospital, Tehran, Iran, from October 2007 to November 2009. The whole department was divided based on FMEA into one main system and six subsystems. The study was divided in two phases. In the first phase, the problems leading to the loss in the revenue in each subsystem were identified and weighted to four groups using risk priority number (RPN, and the solutions for fixing them were planned. Then, at the second phase discovered defects in the first phase were fixed according to their priority. Finally, the impact of each solution was compared before and after interventions using the repeated measure ANOVA test. Results: At last, 100 financial records of ED patients were evaluated during the first phase of the study. The average of ED revenue in the six months of the first phase was 73.1±3.65 thousands US dollar/month. 12 types of errors were detected in the predefined subsystems. ED revenue rose from 73.1 to 153.1, 207.06, 240, and 320 thousands US dollar/month after solving of first, second, third, and fourth priority problems, respectively (337.75% increase in two years (p<0.001. 111.0% increase in the ED revenue after solving of first priority problems reveals that they were

  17. Utilization of Failure Mode and Effects Analysis (FMEA Method in Increasing the Revenue of Emergency Department; a Prospective Cohort Study

    Directory of Open Access Journals (Sweden)

    Ali Shahrami

    2015-05-01

    Full Text Available Introduction: The balance between revenue and cost of an organization/system is essential to maintain its survival and quality of services. Emergency departments (ED are one of the most important parts of health care delivery system. Financial discipline of EDs, by increasing the efficiency and profitability, can directly affect the quality of care and subsequently patient satisfaction. Accordingly, the present study attempts to investigate failure mode and effects analysis (FMEA method in identifying the problems leading to the loss of ED revenue and offer solutions to help fix these problems. Methods: This prospective cohort study investigated the financial records of ED patients and evaluated the effective errors in reducing the revenue in ED of Imam Hossein hospital, Tehran, Iran, from October 2007 to November 2009. The whole department was divided based on FMEA into one main system and six subsystems. The study was divided in two phases. In the first phase, the problems leading to the loss in the revenue in each subsystem were identified and weighted to four groups using risk priority number (RPN, and the solutions for fixing them were planned. Then, at the second phase discovered defects in the first phase were fixed according to their priority. Finally, the impact of each solution was compared before and after interventions using the repeated measure ANOVA test. Results: At last, 100 financial records of ED patients were evaluated during the first phase of the study. The average of ED revenue in the six months of the first phase was 73.1±3.65 thousands US dollar/month. 12 types of errors were detected in the predefined subsystems. ED revenue rose from 73.1 to 153.1, 207.06, 240, and 320 thousands US dollar/month after solving of first, second, third, and fourth priority problems, respectively (337.75% increase in two years (p<0.001. 111.0% increase in the ED revenue after solving of first priority problems reveals that they were

  18. Lima beans production and economic revenue as function of organic and mineral fertilization Produção do feijão-fava e retorno econômico em função da adubação organomineral

    Directory of Open Access Journals (Sweden)

    Adriana U Alves

    2008-06-01

    Full Text Available Lima beans (Phaseolus lunatus L. are alternative food and income sources for the population of Northeastern Brazil. In this region, lima beans are consumed either as green or dry grains. However, low yields have been observed, a challenge that could be overcome by adequate organic and mineral fertilization. This work intended to assess lima beans yield, cultivar Raio de Sol, as affected by doses of cattle manure in the presence and absence of mineral NPK fertilization. The experiment was carried out at the Federal University of Paraíba, Brazil, from September, 2004 to May, 2005. The experimental design was of randomized blocks, with four replications, 40-plant plots, spaces of 1.00 x 0.50 between and within rows, respectively. Treatments were displayed in a 6 x 2 factorial, corresponding to manure doses (0, 10, 20, 30, 40 and 50 t ha-1 and presence and absence of NPK. Green and dry grain, and pod yields were analysed, as well as the economic revenue for pods and dry grains. To measure the economic efficiency, pods and dry grains were employed as the exchange units. Maximum pod yields (12.6 and 11.2 t ha-1 were achieved with 21.4 and 23 t ha-1 of manure, with and without NPK, respectively. Highest green grain yields (11.1 and 9.9 t ha-1 were obtained with 21.3 and 22.9 t ha-1 of manure, with and without NPK, respectively. The highest yield of dry grains (3.5 t ha-1 was obtained with 26.6 t ha-1 of manure combined with NPK. In the absence of NPK, the use of cattle manure resulted in an average dry grain yield of 2.0 t ha-1. The maximum economic efficiency for pod production was reached with 17 and 18.6 t ha-1 of manure, with predicted net incomes of 2.88 and 3.36 t ha-1 of pods, in the presence and absence of NPK, respectively. For dry grains, the maximum economic efficiency was achieved with 23 t ha-1 of manure, in the presence of NPK, which produced a net revenue of 2.12 t ha-1 of dry grains.O feijão-fava (Phaseolus lunatus L. é uma

  19. Altruism, Rivalry and Crowding-Out in the Nonprofit Firm's Supply of Charity Services: The Case of Hospitals

    OpenAIRE

    Richard G. Frank; David S. Salkever

    1988-01-01

    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...

  20. Hospital ownership and medical services: market mix, spillover effects, and nonprofit objectives.

    Science.gov (United States)

    Horwitz, Jill R; Nichols, Austin

    2009-09-01

    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.

  1. Pricing behaviour of nonprofit insurers in a weakly competitive social health insurance market.

    Science.gov (United States)

    Douven, Rudy C H M; Schut, Frederik T

    2011-03-01

    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.

  2. Estimating the maximum potential revenue for grid connected electricity storage :

    Energy Technology Data Exchange (ETDEWEB)

    Byrne, Raymond Harry; Silva Monroy, Cesar Augusto.

    2012-12-01

    The valuation of an electricity storage device is based on the expected future cash flow generated by the device. Two potential sources of income for an electricity storage system are energy arbitrage and participation in the frequency regulation market. Energy arbitrage refers to purchasing (stor- ing) energy when electricity prices are low, and selling (discharging) energy when electricity prices are high. Frequency regulation is an ancillary service geared towards maintaining system frequency, and is typically procured by the independent system operator in some type of market. This paper outlines the calculations required to estimate the maximum potential revenue from participating in these two activities. First, a mathematical model is presented for the state of charge as a function of the storage device parameters and the quantities of electricity purchased/sold as well as the quantities o ered into the regulation market. Using this mathematical model, we present a linear programming optimization approach to calculating the maximum potential revenue from an elec- tricity storage device. The calculation of the maximum potential revenue is critical in developing an upper bound on the value of storage, as a benchmark for evaluating potential trading strate- gies, and a tool for capital nance risk assessment. Then, we use historical California Independent System Operator (CAISO) data from 2010-2011 to evaluate the maximum potential revenue from the Tehachapi wind energy storage project, an American Recovery and Reinvestment Act of 2009 (ARRA) energy storage demonstration project. We investigate the maximum potential revenue from two di erent scenarios: arbitrage only and arbitrage combined with the regulation market. Our analysis shows that participation in the regulation market produces four times the revenue compared to arbitrage in the CAISO market using 2010 and 2011 data. Then we evaluate several trading strategies to illustrate how they compare to the

  3. Effects of revenue from tourism on Montenegro's balance of payments

    Directory of Open Access Journals (Sweden)

    Veličković Maja R.

    2017-01-01

    Full Text Available Tourism is one of the most important industries in Montenegro, having several multiplier effects. Direct contribution of tourism to economic growth and development of Montenegro became even more important in the period after the outbreak of the global economic crisis. Due to low export competitiveness and high dependence of its economy on import, Montenegro has been facing high deficit in foreign trade and balance of payments for years. The article aims to analyze the trend of revenue from foreign tourists and to assess the effects of such revenue on overall changes to the current account of Montenegro's balance of payment. The results of the study show that in the period from 2008 onwards, growth of tourism revenue has lead to increased deficit in balance of payments. Since needs of tourists cannot be met from own sources, Montenegro has increased import of goods and services in the same period, which reduced total effects of tourism. In the years after the outbreak of the global economic crisis, the direct influence of tourism on increased surplus on the services subaccount within the current account of the balance of payments becomes even more important. Growth of tourism revenue leads to significantly higher surplus in the services subaccount, and therefore reduces the balance of payments deficit. Negative effects of tourism on goods import have been significantly reduced over the period, which allowed for a higher degree of coverage of trade deficit by tourism revenue. Increased revenue from foreign tourists at the same time causes higher growth of revenues from transport services, which has indirect positive effect on general changes in the current account of Montenegro's balance of payments.

  4. Government revenue-expenditure nexus: Evidence from several transitional economies

    Directory of Open Access Journals (Sweden)

    Konukcu-Önal Debi

    2008-01-01

    Full Text Available Budget deficits and the debate on the sources of deficit finance have been on the agenda of public economics ever since the 1980s. However recently in the post-communist countries fiscal imbalances appear to be an important problem due to prolonged periods of growing poverty resulting from the transition process. Poverty alleviation policies considerably affect the revenue and expenditure decisions of governments, which are subject to hard budget constraints in an open transitional economy and do not have room for departing from sound fiscal policies. The public finance literature provides a vast number of studies analyzing the relationship between public revenues and expenditures. These studies are mostly characterized by efforts to reveal the attitude of the fiscal authority towards maintaining the budget balance. In this respect, budgetary dynamics in which past government revenues have predictive power on the current level of government expenditures are accepted as evidence of the so-called tax-and-spend hypothesis. On the other hand, the revenue-expenditure nexus running from expenditures to revenues is known in the literature as the spend-and-tax hypothesis. The objective of this study is to analyze empirically the relationship between government revenues and expenditures in four of the transitional economies, i.e. Belarus, Kazakhstan, the Kyrgyz Republic and the Russian Federation. The empirical findings of this study, which are based on Granger causality tests, indicate evidence supporting the tax-and-spend hypothesis in Belarus and the Russian Federation and fiscal synchronization in Kazakhstan and the Kyrgyz Republic. The empirical support for the tax-and-spend hypothesis in these economies implies that increasing government revenues may not end up with lower budget deficits due to their stimulating effect on the demand for public goods and services.

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

    Directory of Open Access Journals (Sweden)

    Chux Gervase Iwu

    2015-07-01

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

  6. Alcohol industry and governmental revenue from young Australians.

    Science.gov (United States)

    Li, Ian W; Si, Jiawei

    2016-11-01

    Objective The aim of the present study was to estimate the revenues collected by government and industry from alcohol consumption by young Australians in 2010. Methods Statistical analyses were performed on data from the Australian National Drug Strategy Household Survey 2010 and alcohol data collected from an online retailer to calculate the proportion, frequency, quantity and revenues from alcohol consumption by young Australians. Results One-third of adolescents (12-17 years old) and 85% of young adults (18-25 years old) consume alcohol. More than half the adolescents' alcohol consumption is from ready-to-drink spirits. Revenue generated from alcohol consumption by 12-25 year olds is estimated at $4.8 billion in 2010 (2014 Australian dollars): $2.8 billion to industry (sales) and $2.0 billion to government (taxes). Conclusions Alcohol consumption by young Australians is prevalent, and young Australian drinkers consume alcohol in substantial amounts. The industry and taxation revenue from young drinkers is also considerable. It would be in the public interest to divert some of this revenue towards health initiatives to reduce drinking by young people, especially given the high societal costs of alcohol consumption. What is known about the topic? Australian adolescents aged 12-17 years consume substantial amounts of alcohol, and substantial amounts of revenue are generated from alcohol sales to them. What does this paper add? This paper provides recent estimates of alcohol consumption and revenue generated by Australian adolescents, and extends estimates to young adults aged 18-25 years. What are the implications for practitioners? A substantial proportion of Australian young people consume alcohol. The sales and taxation revenue generated from young people's drinking is substantial at A$4.8 billion in 2010 and is higher in real terms than estimates from previous studies. Some of the alcohol taxation revenue could be diverted to health promotion and education for

  7. Net lost revenue from DSM: State policies that work

    Energy Technology Data Exchange (ETDEWEB)

    Baxter, L.W.

    1995-07-01

    A key utility regulatory reform undertaken since 1989 allows utilities to recover the lost revenue incurred through successful operation of demand-side management (DSM) programs. Net lost revenue adjustment (NLRA) mechanisms are states preferred approach to lost revenue recovery from DSM programs. This paper examines the experiences states and utilities are having with the NLRA approach. The paper has three objectives: (1) determine whether NLRA is a feasible and effective approach to the lost-revenue disincentive for utility DSM programs, (2) identify the conditions linked to effective implementation of NLRA mechanisms and assess whether NLRA has changed utility investment behavior, and (3) suggest improvements to NLRA mechanisms. Contrary to the concerns raised by some industry analysts, our results indicate NLRA is a feasible approach. Seven of the ten states we studied report no substantial problems with their approach. We observe several conditions linked to effective NLRA implementation. Observed changes in utility investment behavior occur after implementation of DSM rate reforms, which include deployment of NLRA mechanisms. Utilities in states with lost revenue recovery invest more than twice as much in DSM as do utilities in other states.

  8. Dutch Gas Revenues and Fiscal Policy. Theory versus practice

    International Nuclear Information System (INIS)

    Wierts, P.; Schotten, G.

    2008-01-01

    The Dutch government's revenues from natural gas fluctuate heavily and will dry up within several decades. According to the academic literature, only the permanent return on gas wealth should be included as income on the government's annual budget. This would prevent a deterioration in net wealth, and provide the budget with a stable source of income from which future generations can also benefit. On the basis of conservative estimates, it follows from our calculations that the Netherlands could count on a permanent annual flow of receipts of around eur 2.5 billion. In practice, however, gas revenues are included directly in the budget, while a part is reserved for investment via the Economic Structure Reinforcement Fund (Fonds Economische Structuurversterking). Using gas revenues for debt reduction, higher spending or lower taxes are political choices made anew by every new government. Our estimation results for the period 1975-2007 show that of a 1% of GPD rise/fall in gas revenues, 0.8 percentage point goes to easing/tightening policy and 0.2 percentage point to an increase/decrease of the budget balance. In the light of the recent fluctuations in oil and gas prices, preserving the stock of wealth from natural gas resources should become more important for the budgetary treatment of gas revenues in the Netherlands [nl

  9. Tax Revenues in the Context of Economic Determinants

    Directory of Open Access Journals (Sweden)

    Alena Andrejovská

    2018-03-01

    Full Text Available Despite the general recognition that taxes are generally a strong policy tool for assessing the macroeconomic impact of the country's alternative tax policies, taxes are often weakened by restrictions on tax revenue measurement. The aim of the contribution is to quantify the impact of selected macroeconomic indicators (gross domestic product, level of employment, public debt, foreign direct investments, effective tax rate, statutory tax rate on the total amount of tax revenues, taking into account the tax competitiveness of the 28 EU member states. There was used methods of three models of regression analysis: the pooling model, the fixed effects model and the random effects model. The hypothesis that the gross domestic product has the greatest impact on tax revenue has been tested. In conclusion, the analysis confirmed that the strongest correlation is between tax revenues and employment rate. Followed by foreign direct investment and gross domestic product. Increasing these determinants by 1 mil. € (increase in employment by 1% would increase tax revenues by 10 072 mil. € at the employment rate, by 383.1 thousand € for gross domestic product and by 434.2 thousand € for foreign direct investment.

  10. Implications of the introduction of the Common Consolidated Corporate Tax Base for tax revenues in Romania

    Directory of Open Access Journals (Sweden)

    Daniela Pirvu

    2011-06-01

    Full Text Available In order to address some existing difficulties in corporate income taxation (CIT, the European Commission proposed the introduction of measures for coordination, a solution contested by some member states but supported by most professionals and many organizations representing the interests of European employers. Disputes in connection with the introduction of the Common Consolidated Corporate Tax Base (CCCTB are occasioned by the uncertainty regarding its effects. Since CIT makes an important contribution to the forming of central budget revenues, the CCCTB is a challenge for Romanian public authorities. The Romanian government has not made clear its options in this respect. In this paper we present the main points of view about the implications of introducing the CCCTB as seen by specialists and estimate the effects of the EU formula apportionment on CIT revenues in Romania.According to research results on a sample of companies in 2006-09, Romania will assume a loser position if the EU formula apportionment uses the payroll (although the loss of tax revenue would be lower than other researchers have estimated and a winner position if the EU formula apportionment does not use the payroll.

  11. 75 FR 67165 - Proposed Collection; Comment Request for Revenue Procedure2007-XX (RP-155430-05)

    Science.gov (United States)

    2010-11-01

    ... Revenue Procedure 2007- XX (RP-155430-05) AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice... soliciting comments concerning Revenue Procedure 2007-XX (RP-155430-05), Section 6707/6707A Accelerated... Procedure 2007-XX (RP-155430-05). Abstract: The collection of information this revenue procedure requires is...

  12. Revenue opportunities for gas plants arising from electricity deregulation

    International Nuclear Information System (INIS)

    Bachmann, G.C.

    1999-01-01

    A brief overview of deregulation in the electric power industry and an explanation of how these changes can be used to increase revenues of gas processing plants is provided. Deregulation in the electric power industry provides the potential to significantly reduce energy costs for the gas plant and allows technology to be applied to make a better use of a valuable commodity. Owners and operators of gas processing plants increase their operating income by taking advantage of co-generation systems which provide heat and electrical energy to the gas plant. Such an application has three revenue streams, the main one being the power sales to the gas plant, the second one heat sales, and the third increased revenues from the gas plant through a reduction of overall costs, not to mention significantly reduced downtime. Further savings are possible through diversion of excess energy produced to other facilities owned by the gas plant owner

  13. Pollution taxation and revenue recycling under monopoly unions

    Energy Technology Data Exchange (ETDEWEB)

    Strand, J.

    1996-04-01

    This paper discusses a model in which a given number of firms decide on a pollution reducing production technology, and then hire workers who subsequently form a monopoly union which sets the wage. The paper discusses the possibility of ``double dividends``. By this is meant simultaneous pollution reductions and employment increase when the pollution tax is increased and tax revenues recycled, in alternative ways. In all cases overall pollution is then reduced. When pollution tax revenues are used to subsidize output, the effect on employment of a marginal pollution tax increase is neutral in all cases studied. When employment is subsidized, it is increased in one case, implying a ``double dividend``. When instead investments in pollution reducing equipment are subsidized, increasing the pollution tax reduces employment. On the whole, employment subsidies are the most efficient way of recycling pollution tax revenues, with respect to simultaneous environmental and employment objectives. 19 refs.

  14. THE CHALLENGES OF RAISING REVENUES AND RESTRUCTURING SUBSIDIES IN MALAYSIA

    Directory of Open Access Journals (Sweden)

    Suresh Narayanan

    2007-01-01

    Full Text Available Malaysia has run deficit budgets in all but five years since 1970 but past deficits have been managed thanks to substantial oil revenues and high domestic savings. However, the slow growth or decline of several traditional sources of revenue and the rising subsidy bill since 2007 have given pause for reflection on the traditional approach to fiscal management. In this paper, it is argued that fiscal management must not only centre around reducing non-productive expenditures and wasteful leakages but must also confront the problem of reducing and restructuring subsidies, particularly to petrol and petroleum-related products. The global dip in petroleum process has fortuitously provided the respite needed for such an exercise and should not lull policy makersinto complacency. When the economy recovers from the currentdownswing, a solid revenue raising instrument such as the value-addedtax must be introduced in order to wean the economy away from thecurrent over reliance on petroleum-based taxes.

  15. Implement the medical group revenue function. Create competitive advantage.

    Science.gov (United States)

    Colucci, C

    1998-01-01

    This article shows medical groups how they can employ new financial management and information technology techniques to safeguard their revenue and income streams. These managerial techniques stem from the application of the medical group revenue function, which is defined herein. This article also describes how the medical group revenue function can be used to create value by employing a database and a decision support system. Finally, the article describes how the decision support system can be used to create competitive advantage. Through the wise use of internally generated information, medical groups can negotiate better contract terms, improve their operations, cut their costs, embark on capital investment programs and improve market share. As medical groups gain market power by improving in these areas, they will be more attractive to potential strategic allies, payers and investment bankers.

  16. CAUSALITY BETWEEN TAX REVENUE AND GOVERNMENT SPENDING IN MALAYSIA

    OpenAIRE

    Roshaiza Taha; Nanthakumar Loganathan

    2008-01-01

    The trend of tax collection in Malaysia is inconsistent, changing upward and downward depending upon economic conditions. However, over a 30 year period, most years show an increasing increment in total collection. The exceptions are when there is an abnormal economic condition such as financial crisis, war or increase in world oil prices. Total tax revenue has always been a major contribution to Malaysia’s federal government revenue. Income tax is one of the surest ways to fund the governm...

  17. On the Revenue Implication of Trade Liberalization under Bertrand Competition

    OpenAIRE

    OKAWA, Masayuki; IGUCHI, Tatsuya

    2013-01-01

    In this paper we set up a simple model of a small open economy in which the government imposes an import tariff on intermediate goods and a profit tax on the profits of domestic oligopoly firms that produce final goods by using the intermediate goods. We examine whether the government can collect enough profit tax revenue to compensate the loss of government revenue caused by a tariff reduction when firms produce differentiated goods and compete in a Bertrand-Nash fashion. We will show that, ...

  18. REVENUE DIVERSIFICATION, PERFORMANCE, AND BANK RISK: EVIDENCE FROM INDONESIA

    Directory of Open Access Journals (Sweden)

    Mutiara Nur Hafidiyah

    2016-12-01

    Full Text Available This paper examines the effect of revenue diversification on bank performance and bank risk by studying 101 conventional commercial banks in Indonesia over the period of 2010-2014 resulting in 505 observations. By employing panel least square technique, our results show that revenue diversification negatively affects bank performance. Moreover, it is found that diversified banks are riskier than specialized banks. The risk is diminished when state-owned banks diversify their business. Joint venture banks are riskier than other banks when they engage in non-interest income activities.

  19. 29 CFR 780.407 - System must be nonprofit or operated on a share-crop basis.

    Science.gov (United States)

    2010-07-01

    ... 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...

  20. 32 CFR 37.920 - What requirement for access to a nonprofit participant's records do I include in a TIA?

    Science.gov (United States)

    2010-07-01

    ... 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...

  1. 48 CFR 52.249-5 - Termination for Convenience of the Government (Educational and Other Nonprofit Institutions).

    Science.gov (United States)

    2010-10-01

    ... 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...

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

    Directory of Open Access Journals (Sweden)

    Michelle Renard

    2016-11-01

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

  3. Designing an Engaged Swarm: Toward a "Techne" for Multi-Class, Interdisciplinary Collaborations with Nonprofit Partners

    Science.gov (United States)

    McCarthy, Seán

    2016-01-01

    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…

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

    Science.gov (United States)

    Fried, Vance H.

    2011-01-01

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

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

    NARCIS (Netherlands)

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

    2011-01-01

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

  6. Enhancing the Understanding of Government and Nonprofit Accounting with THE PUZZLE GAME: A Pilot Study

    Science.gov (United States)

    Elson, Raymond J.; Ostapski, S. Andrew; O'Callaghan, Susanne; Walker, John P.

    2012-01-01

    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…

  7. 34 CFR Appendix B to Subpart L of... - Ratio Methodology for Private Non-Profit Institutions

    Science.gov (United States)

    2010-07-01

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

  8. 28 CFR 58.15 - Qualifications for approval as a nonprofit budget and credit counseling agency.

    Science.gov (United States)

    2010-07-01

    ... 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...

  9. Evaluating Performance Measurement Systems in Nonprofit Agencies: The Program Accountability Quality Scale (PAQS).

    Science.gov (United States)

    Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine

    2000-01-01

    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…

  10. Auditing Government-nonprofit Relations in the Brazilian Post-reformist Context

    Directory of Open Access Journals (Sweden)

    Alketa Peci

    2012-10-01

    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.

  11. The Effect of Gendered Communication on Women's Behavioral Intentions Regarding Nonprofit and For-Profit Entrepreneurship

    Science.gov (United States)

    Iffert, Audrey

    2014-01-01

    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…

  12. Decomposing Revenue Effects of Tax Evasion, Base Broadening and Tax Rate Reduction

    OpenAIRE

    Ira N. Gang; Arindam Das-Gupta

    1998-01-01

    This paper proposes a method for evaluating the impact of tax reform on tax revenues and the distribution of the tax burden. The technique consists of decomposing actual revenue relative to potential revenue into components attributable to (i) changes in the tax rate structure (ii) deductions and (iii) tax evasion. If the standard reform package is successful, revenue loss from deductions should be curtailed by base broadening. Furthermore, revenues lost by lowering tax rates should be more t...

  13. Power options: the Massachusetts nonprofit energy purchasers consortium

    International Nuclear Information System (INIS)

    Hayes, J.

    1999-01-01

    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

  14. 7 CFR 3560.659 - Sale or transfer to nonprofit organizations and public bodies.

    Science.gov (United States)

    2010-01-01

    ... 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...

  15. 78 FR 65151 - Modification of Financial Reporting Requirements for Non-Profit Organizations

    Science.gov (United States)

    2013-10-31

    ... 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...

  16. 77 FR 37638 - Noncommercial Educational Station Fundraising for Third-Party Non-Profit Organizations

    Science.gov (United States)

    2012-06-22

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

  17. 48 CFR 215.404-72 - Modified weighted guidelines method for nonprofit organizations other than FFRDCs.

    Science.gov (United States)

    2010-10-01

    ... 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...

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

    OpenAIRE

    Botchkarev, Alexei

    2013-01-01

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

  19. 76 FR 24816 - Government Employees Serving in Official Capacity in Nonprofit Organizations; Sector Unit...

    Science.gov (United States)

    2011-05-03

    ... 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...

  20. 8 CFR 1292.2 - Organizations qualified for recognition; requests for recognition; withdrawal of recognition...

    Science.gov (United States)

    2010-01-01

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

  1. 8 CFR 292.2 - Organizations qualified for recognition; requests for recognition; withdrawal of recognition...

    Science.gov (United States)

    2010-01-01

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

  2. Assessing alternative options for allocating oil revenue in Iran

    International Nuclear Information System (INIS)

    Barkhordar, Zahra A.; Saboohi, Yadollah

    2013-01-01

    The present paper focuses on medium-term effects of alternative windfall management strategies for a resource abundant country where the resource revenues are expected to last over a prolonged period. In particular, the trade-off between spending and saving is analyzed within the framework of a recursive dynamic computable general equilibrium model. The model is further validated against historical data available for 2001–2010. The total factor productivity is calculated endogenously in the model based on a function that reflects the changes in factor productivity. The results suggest that saving oil revenues, whether in an oil fund or through physical investment in domestic sectors, leads to a higher economic growth. However, physical investment is superior in the short to medium term based on the resultant GDP while creating an oil fund might be more beneficial in the post oil era. - Highlights: • A recursive dynamic general equilibrium model is applied for Iran. • The total factor productivity is calculated endogenously. • Alternative revenue allocation options are investigated. • Physical investment of oil windfalls leads to higher economic growth in medium run. • Financial investment of oil revenues leads to higher economic growth in long run

  3. HEALTHY Study School Food Service Revenue and Expense Report

    Science.gov (United States)

    Trevino, Roberto P.; Pham, Trang; Mobley, Connie; Hartstein, Jill; El Ghormli, Laure; Songer, Thomas

    2012-01-01

    Background: Food service directors have a concern that federal reimbursement is not meeting the demands of increasing costs of healthier meals. The purpose of this article is to report the food option changes and the annual revenues and expenses of the school food service environment.

  4. Did School Finance Equalization Increase Revenue Instability for School Districts?

    Science.gov (United States)

    Balu, Rekha

    2011-01-01

    This study uses an Interrupted Time Series analysis with a non-equivalent comparison group to estimate the causal effect of school finance equalization on district revenue instability. The author applies a microeconomic framework to an understudied problem in education finance and policy. In so doing, she illustrates how policies can sometimes…

  5. The distribution price control and the 'revenue driver'

    International Nuclear Information System (INIS)

    Warren, Andrew

    1995-01-01

    The recent review by the UK electricity Regulator of the electricity companies' distribution price control is analysed. The revenue driver is related to sales volume and number of customers with fifty fifty weighting. This article argues that these are not the appropriate weightings and that peak demand rather than sales is more important. Without such changes, energy efficiency will be disadvantaged. (UK)

  6. Increasing Medicaid Revenue Generation for Services by School Psychologists

    Science.gov (United States)

    Hybza, Megan M.; Stokes, Trevor F.; Hayman, Marilee; Schatzberg, Tracy

    2013-01-01

    We examined a performance improvement package with components of feedback, goal setting, and prompting to generate additional revenue by improving the consistency of Medicaid billing submitted by 74 school psychologists serving 102 schools. A multiple baseline design across three service areas of a county school system demonstrated the…

  7. Revenue and Health Impacts of Restructuring Tobacco Excise Tax ...

    International Development Research Centre (IDRC) Digital Library (Canada)

    Revenue and Health Impacts of Restructuring Tobacco Excise Tax in the Philippines. A proposed law in the Philippines to increase the excise tax on tobacco by 215% will likely have implications for tobacco control and consumption, and public health, not just for that country but for the region. Although half of deaths due to ...

  8. Resource revenue management and wealth neutrality in Norway

    International Nuclear Information System (INIS)

    Mohn, Klaus

    2016-01-01

    An important idea behind the Norwegian oil fund mechanism and the fiscal spending rule is to protect the non-oil economy from the adverse effects of excessive spending of resource revenues over the Government budget. A critical assumption in this respect is that public sector saving is not being offset by private sector dis-saving, which is at stake with the hypothesis of Ricardian equivalence. Based on a framework of co-integrating saving rates, this model provides an empirical test of the Ricardian equivalence hypothesis on Norwegian time series data. Although the model rejects the strong-form presence of Ricardian equivalence, results indicate that the Norwegian approach does not fully succeed in separating spending of resource revenues from the accrual of the same revenues. - Highlights: •A review of resource revenue management in Norway is presented. •A model of Ricardian equivalence is formulated for a resource-rich economy. •Econometric results are provided for LT equilibrium ST dynamics. •Results suggest modest substitution between government and household saving.

  9. Revenue Sharing and its Impact on Civil Rights

    Science.gov (United States)

    McGraw, Marvin A.

    1975-01-01

    A discussion by the Assistant to the Director, Office of Revenue Sharing, U.S. Treasury Department, of the four part approach of that agency to extending the ability of the federal government to combat discrimination in the state and local sector; human rights workers should focus on the monetary and economic impact these funds have on the…

  10. Jurisdiction Impact of Revenue Allocation on States and Local ...

    African Journals Online (AJOL)

    This article is descriptive in nature and it tries to ascertain the variousformulas used by federal government of Nigeria to allocate Revenue from federation account and their socio-economic impact on the states and local government councils. Primary and secondary data were adequately made use of in the study. Analysis ...

  11. 77 FR 20884 - Proposed Collection; Comment Request for Revenue Procedure

    Science.gov (United States)

    2012-04-06

    ... 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). The IRS is soliciting comments concerning information collection requirements related to guidance for qualification as an acceptance agent, and execution of an agreement between an acceptance agent and the Internal Revenue Service relating to the...

  12. Revenue generation strategies in sub-Saharan African universities

    NARCIS (Netherlands)

    Gebreyes, F.M.

    2015-01-01

    Financial sustainability is one of the key challenges for public universities in both developed and developing countries. Using a resource dependence approach, this study explores the issue of revenue generation in Sub-Saharan African universities. It analyses the diversification strategies that

  13. Revenue Management and Demand Fulfillment: Matching Applications, Models, and Software

    NARCIS (Netherlands)

    R. Quante (Rainer); H. Meyr (Herbert); M. Fleischmann (Moritz)

    2007-01-01

    textabstractRecent years have seen great successes of revenue management, notably in the airline, hotel, and car rental business. Currently, an increasing number of industries, including manufacturers and retailers, are exploring ways to adopt similar concepts. Software companies are taking an

  14. Magazine and Newspaper Prices: The Effect of Advertising Revenue.

    Science.gov (United States)

    Norris, Vincent P.

    A review of the literature reveals that publishers have suggested that magazines would cost twice as much and newspapers five times as much if they were not supported by advertising revenues. However, recent research indicates that this is not true. Although statistics regarding magazine publication are easier to obtain than those regarding…

  15. Resource Control and The Politics of Revenue Allocation in ...

    African Journals Online (AJOL)

    The Nigerian state became a federation in 1954 by virtue of the Lyttleton Constitution. Since then, it has witnessed so much vicissitudes. At inception, agriculture was the mainstay of the country's economy and the principle of derivation featured prominently in revenue allocation. This principle was downplayed when crude ...

  16. Generation of Tax Revenue in the Nigeria Private Sector | Ezeagba ...

    African Journals Online (AJOL)

    employed people has always posed a problem. Millions of Naira have been lost due to prevalence of .tax evasion and avoidance among the .self-employed people. Consequently, taxation cannot be used as a. major instrument for revenue generation ...

  17. Fixing the Net Tuition Revenue Dilemma: The Dickinson College Story

    Science.gov (United States)

    Massa, Robert J.; Parker, Annette S.

    2007-01-01

    This chapter describes how Dickinson College, guided by a strategic plan, addressed its net tuition revenue problem through effective decision support, marketing and branding approaches, and pricing and financial aid strategies. The college's strategic plan guides allocation of resources toward fulfilling the college's purpose of providing an…

  18. Revisiting the relevance of economic theory to hotel revenue ...

    African Journals Online (AJOL)

    This paper explores the role of economics in hospitality education and industry practice, with a particular focus on revenue management, and puts forward an argument for a return to the inclusion of economic theory in UK hospitality education, not seen since the 1990s. Given the increasing amounts of pricing data available ...

  19. Determinants of the revenue and productivity of Fadama farmers in ...

    African Journals Online (AJOL)

    However, labor, farm size, planting materials, cost of fertilizer and amount of water used significantly influenced net revenue of the farmers. The result shows further that maize was the most productive planting material while land clearing was the most productive labor used by the farmers. Farm size was also found to be the ...

  20. State policy change: Revenue decoupling in the electricity market

    Science.gov (United States)

    McNeil, Kytson L.

    The study seeks to answer the question, why are states adopting revenue decoupling in the electricity market, by investigating the relationship between policy adoption and attributes of the electricity market, the structure of the state utility commissions, and the political climate of the state. The study examines the period 1978-2008. Two econometric models, the marginal risk set model and the conditional risk set model, are estimated to predict the influence of covariates on the probability of the state adopting revenue decoupling in the electricity market. The models are both variants of the Cox proportional hazard model and use different underlying assumptions about the nature of adoption of revenue decoupling and when the states are considered to be at risk of adoption. Results suggest that market attributes, such as the source of electricity generation in the state, state energy intensity, and the distribution of non-public and public utilities, significantly influence the adoption of the policy. Also, the method of selecting commissioners and the party affiliation of elected officials in the state are important factors. The study concludes by suggestions to improve the implementation and evaluation of revenue decoupling in the electricity markets.