Vanderbeke Dave; Christiaens Johan; Verbruggen Sandra
Although the number of non-profit audit fee studies recently has risen, evidence in the hospital sector is rather scarce. Apart from NHS studies, hospitals are a fairly new topic and several specific fee determinants are yet to be tested. For instance, hospitals can have a private or a public status and they have a distinct number of clinical services. These and other dependent variables known from earlier research are added to a fee model and investigated. As hypothesized the hospital status...
Damman, M.; Heyse, L.; Mills, M.
Although one can assume the work values within nonprofit organizations promote gender equality in promotion decisions, there is preliminary evidence that in the nonprofit sector women are underrepresented in higher management positions. Whereas the mechanisms resulting in underrepresentation of
Fanelli, Carlo; Rudman, Debbie Laliberté; Aldrich, Rebecca M
Drawing on interview and focus group data, this article explores research undertaken as part of a larger research project exploring precarity in the nonprofit employment services sector in a mid-sized Canadian city. We critically survey major legislative changes to Canadian employment and income security policies and programs, including the restructuring of work and labor relations, growth of performance-based contracting-out, erosion of intergovernmental transfers, worker stress, and emotional tolls. Our study's results demonstrate how employment precarity in the nonprofit employment services sector is amplified by top-down and centralized relationships with funding partners and policymaking divorced from the employment experiences of frontline staff. We make the case that it is important to work against rising workplace precarity to strengthen organizational and workplace conditions, as well as build environments more supportive of optimal employment support services. En se fondant sur des entretiens et des données découlant de groupes témoins, cet article présente des explorations entreprises dans une recherche plus large étudiant la précarité dans le secteur des emplois de service dans une ville canadienne de taille moyenne. Nous faisons une revue critique de changements importants intervenus dans la législation portant sur l'emploi au Canada et les politiques et programmes de la sécurité du revenu, incluant la restructuration du travail et des relations de travail, l'augmentation de la privatisation se fondant sur la performance, la diminution des transferts intergouvernementaux, le stress au travail et les conséquences émotionnelles. Les résultats de notre recherche démontrent comment la précarité de l'emploi dans les secteurs des services à but non lucratif est amplifiée par des relations allant du haut vers le bas et centralisée avec des partenaires et des politiques séparés de l'expérience des travailleurs sur le terrain. Nous d
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…
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.
Ioana – Julieta Josan
Full Text Available The aim of this paper is to summarize the strategies and techniques of communication and public relations applied to non-profit sector.The approach of the paper is to identify the most appropriate strategies and techniques that non-profit sector can use to accomplish its objectives, to highlight specific differences between the strategies and techniques of the profit and non-profit sectors and to identify potential communication and public relations actions in order to increase visibility among target audience, create brand awareness and to change into positive brand sentiment the target perception about the non-profit sector.
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.
Spencer Banzhaf, H.; Burtraw, Dallas; Palmer, Karen
This paper provides new estimates of efficient emission fees for sulfur dioxide (SO 2 ) and nitrogen oxides (NO x ) emissions in the US electricity sector. The estimates are obtained by coupling a detailed simulation model of the US electricity markets with an integrated assessment model that links changes in emissions with atmospheric transport, environmental endpoints, and valuation of impacts. Efficient fees are found by comparing incremental benefits with emission fee levels. National quantity caps that are equivalent to these fees also are computed, and found to approximate caps under consideration in the current multi-pollutant debate in the US Congress and the recent proposals from the Bush administration for the electricity industry. We also explore whether regional differentiation of caps on different pollutants is likely to enhance efficiency
Damman, Marleen; Heyse, Liesbet; Mills, Melinda
Although one can assume the work values within nonprofit organizations promote gender equality in promotion decisions, there is preliminary evidence that in the nonprofit sector women are underrepresented in higher management positions. Whereas the mechanisms resulting in underrepresentation of
van der Heijden, Beatrice
The present study describes age differences in the occurrence of career activities among profit sector and non-profit sector employees in the Netherlands. Three different types of variables have been studied, i.e. individual, job-related and organizational variables. Hypotheses have been tested with
Full Text Available Present-day South Africa is characterised by many societal and developmental issues, such as HIV awareness and prevention, child-headed households, environmental protection, poverty alleviation, violence and victim aid. However, it is widely acknowledged that government alone cannot address these issues effectively. The role of non-profit organisations (NPOs in addressing social and development issues is increasingly emphasised. NPOs work at grass-roots level and they can therefore, on the whole, identify societal vulnerabilities and risks earlier than the government sector. However, due to the economic recession, NPOs operate in a competitive environment where an increasing number of NPOs rely on a small number of donors and other resources. NPOs should therefore differentiate themselves from the competition in order to obtain public legitimacy and funding. Corporate identity management is important for NPOs to fulfil their role in social welfare and thus contribute to disaster risk reduction. The exploratory nature of this study dictates a qualitative research approach. Semi-structured interviews with management of five NPOs in the social welfare sector were conducted in order to provide an answer to the study’s research question: ‘To what extent do NPOs in the social welfare sector practise corporate identity management, in order to prevent and address social welfare risks?’ The research found that NPOs do not realise the full potential of managing their corporate identities. NPOs therefore do not take advantage of a strong and distinct corporate identity which would allow them to ensure their ability to assess, address, reduce and/or alleviate vulnerabilities and disaster risks.
Bridgeland, John M.; McNaught, Mary; Reed, Bruce; Dunkelman, Marc
This report was written to shine a spotlight on the under-reported plight of America's nonprofit organizations and to make recommendations for how the nation can respond. In the wake of the economic downturn, hospitals, nursing homes, nursery schools, senior centers, soup kitchens, and other nonprofit organizations have been hit by a triple…
L.C.P.M. Meijs (Lucas); E.M. ten Hoorn (Esther); J.L. Brudney (Jeffrey)
textabstractThis article focuses on the exposure of the typical undergraduate business student to the nonprofit sector and management, as opposed to focusing on learning opportunities available to interested students in particular, as is typically reviewed in research on nonprofit management
Full Text Available In the context of the development and omnipresence, in Europe, of the non-profit sector and due to the diversification of the legal entities that are involved in the configuration of the third sector, an legal analysis of the foundation of banking origins, is very appealing. Throughout this study we aim to point out key moments in the evolution of this particular figure, mainly in the Italian legislation. Nevertheless, we intend to identify the legal nature of the foundation of banking origins in order to draw a line between banking and philanthropic activities.
... 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...
Three to four million individuals struggle with obsessive-compulsive disorder (OCD) in the United States at any given time. OCD can be a debilitating disorder associated with significant quality-of-life and occupational impairment. First-line treatments for OCD (selective serotonin reuptake inhibitors and exposure and response prevention therapy) have been shown to be effective; yet, many individuals suffering from OCD experience multiple barriers to accessing these treatments. In fact, it can take as many as 17 years from onset of symptoms to effective treatment. Given the need to increase access to and utilization of effective treatments, direct-to-consumer marketing in the context of OCD appears crucial. The International OCD Foundation (formerly the Obsessive Compulsive Foundation) was established as a nonprofit organization with a mission to educate the public and mental health professionals about appropriate practice guidelines, raise awareness of the disorder, and ensure that individuals looking for treatment find the necessary resources. This paper reviews the obstacles those struggling with OCD face in their attempts to alleviate suffering, as well as the direct-to-consumer strategies and tactics used by the International OCD Foundation to improve access to empirically supported, effective treatment. Copyright Â© 2011. Published by Elsevier Ltd.
Salamon, Lester M.; Anheier, Helmut K. (President, Dean and Professor of Sociology)
In this paper we argue that the lack of attention to the third sector historically is primarily a result of the weakness and limitations of the concepts that are used to define and describe it. The purpose of this article is to remedy this situation by developing a general definition of the sector that can be used in comparative research. To do so, the article first identifies four alternative types of definitions that are potentially available and evaluates each in terms of three basic crite...
Full Text Available In its struggle to find funding, non-profit organisations world-wide are increasingly using social marketing strategies. This approach potentially influences non governmental organisations (NGOs and community based organisations (CBOs in their communication with their “clients”, i.e. those persons and com-munities in need of development. Marketing strategies con-sequently become instruments in achieving social development, with as main premise that behaviour could be changed by means of persuasive, top-down communication. Social marketing, with its roots in marketing, has a strong focus on persuasion and favours top-down communication rather than dialogical communication strategies suggested by the par-ticipatory development communication approach. It is also questionable whether social marketing can be equated with the principles of a Biblically informed approach to communication. With these questions in mind, this article discusses Biblical views on communication and the participatory development communication approach. A critique of the social marketing approach is then offered. It is argued here that there is no clear-cut answer as to whether social marketing could be described as participatory. What is clear is that there are many different views on social marketing, as is the case with participatory approaches. It would thus seem more correct to place social marketing on a participation continuum, rather than to define it as being participatory and thus per definition ethical or not. Finally, a number of suggestions are made which could bring it more in line with the participatory communication approach as well as Biblical principles on com-munication.
Dostie, Benoît; Javdani, Mohsen
We use Canadian linked employer-employee data to examine gender differences in probability, duration, and intensity of firm-sponsored training. We find that women in the for-profit sector are less likely to receive classroom training, and receive shorter classroom training courses. However, we find the reverse in the non-profit sector, with women being more likely to receive both classroom and on-the-job training, and also receiving longer classroom training courses. Our results suggest that ...
Barclay, John W.
Advances in the genome sciences are leading to the development of new healthcare innovations relevant to the principles of personalized medicine. Genome BC, a non-profit research organization, invests in projects that will help facilitate the integration of these innovations into the delivery of healthcare. This analysis assesses the strategic positioning of private healthcare firms in BC to be early users of such innovations. The analysis assesses the suitability of investment from Genome BC...
Bach-Mortensen, Anders Malthe; Montgomery, Paul
The third sector is becoming a more common provider of social and health services, but little is known about how third sector organisations (TSOs) evaluate their activities. Past research has reported that the third sector is under increasing pressure to evaluate its impact and performance by government and other commissioning bodies. However, in responding to this increased pressure to undertake evaluation, research suggests that many TSOs struggle to evaluate their activities following the principles of evidence-based practice (EBP). Yet, there has been no systematic effort to investigate why the third sector is struggling to provide good quality evidence of its effects. This systematic review is reported following the PRISMA guidelines. Ten interdisciplinary databases were searched using a search string developed following best practice and in consultation with an information systems expert. Included studies were primary research of any research design investigating barriers to and facilitators of the evaluation process of TSOs as identified by practitioners. All studies were quality appraised, and the results were synthesised as a thematic summary. Twenty-four studies were included, which mainly investigated TSOs working within health and social services. The thematic summary identified the main barriers for TSOs to undertake evaluation to be related to the (1) lack of financial resources, (2) lack of technical capability and evaluation literacy and (3) challenges around identifying relevant evaluation systems and outcome indicators. Key facilitating factors involved (1) getting the appropriate support, (2) having an organisational culture that supports evaluation and (3) the motivation to be accountable to stakeholders. These findings were robust to study quality. This review constitutes the first systematic effort to synthesise existing literature on factors supporting and preventing evaluation by TSOs. The prevalence of factors revolving around the lack of
Meessen, Bruno; Hercot, David; Noirhomme, Mathieu; Ridde, Valéry; Tibouti, Abdelmajid; Tashobya, Christine Kirunga; Gilson, Lucy
In recent years, governments of several low-income countries have taken decisive action by removing fully or partially user fees in the health sector. In this study, we review recent reforms in six sub-Saharan African countries: Burkina Faso, Burundi, Ghana, Liberia, Senegal and Uganda. The review describes the processes and strategies through which user fee removal reforms have been implemented and tries to assess them by referring to a good practice hypotheses framework. The analysis shows that African leaders are willing to take strong action to remove financial barriers met by vulnerable groups, especially pregnant women and children. However, due to a lack of consultation and the often unexpected timing of the decision taken by the political authorities, there was insufficient preparation for user fee removal in several countries. This lack of preparation resulted in poor design of the reform and weaknesses in the processes of policy formulation and implementation. Our assessment is that there is now a window of opportunity in many African countries for policy action to address barriers to accessing health care. Mobilizing sufficient financial resources and obtaining long-term commitment are obviously crucial requirements, but design details, the formulation process and implementation plan also need careful thought. We contend that national policy-makers and international agencies could better collaborate in this respect.
Inić Branimir P.
Full Text Available Non-profit organizations are increasingly gaining importance in the modern economy with their development and their numbers increasing day by day. It is very important to note that non-profit organizations are often subject to various benefits that the for-profit companies are not. Thus, for example, preferential tax status of non-profit organizations is manifested primarily in the form of exemption from corporate income tax. In addition, private non-profit organizations enjoy various other state, local and federal taxes exemptions. Under certain conditions, these organizations are exempt from taxes on donations and membership fees. A feature that differentiates various non-profit organizations and profit-oriented companies is their source of income. Profit oriented companies depend on their income, obtained from sales of their goods or services to customers, who usually cover the price and cost of goods and services plus the profit. In contrast, nonprofit organizations are very dependent on membership fees, tax exemptions, members donations or depend on funds of the sponsoring agency which covers most of their costs, for example a federal government agency. Those non-profit organizations that have substantial operating costs beyond national borders and do not identify themselves as purely domestic in their mandate are International non-profit organizations. Most non-profit organizations remain in their national boundaries, on the territory of the country in which they were created, but a large number of non-profit organizations rapidly internationalize, and some larger non-profits have grown into important global actors. The paper includes the following sections: (1 introduction, (2 why is the 'non-profit' important, (3 the internationalization of non-profit organizations, (4 sources of income of non-profit organizations (4.1. causality of impact and of strategic decisions in cases pertaining to universities, (5 the limits of strategic
Vandermeerschen, H.; Meganck, J.; Seghers, J.; Vos, S.B.; Scheerder, J.
Despite several decades of Sport for All policies, opportunities for sports participation are still unequally divided, with certain socially disadvantaged groups having less access to sports. To reduce this gap, structural efforts are needed. A question that arises is what role nonprofit sports
Gerlach, John David
As the American nonprofit sector continues to grow, so does interest in nonprofit management graduate education. MPA programs play a significant role in preparing students for work in the nonprofit field. This article examines nonprofit management as an area of graduate study, paying particular attention to how NASPAA-accredited MPA programs…
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…
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.
Nguyen, Louis L; Smith, Ann D; Scully, Rebecca E; Jiang, Wei; Learn, Peter A; Lipsitz, Stuart R; Weissman, Joel S; Helmchen, Lorens A; Koehlmoos, Tracey; Hoburg, Andrew; Kimsey, Linda G
Although many factors influence the management of carotid artery stenosis, it is not well understood whether a preference toward procedural management exists when procedural volume and physician compensation are linked in the fee-for-service environment. To explore evidence for provider-induced demand in the management of carotid artery stenosis. The Department of Defense Military Health System Data Repository was queried for individuals diagnosed with carotid artery stenosis between October 1, 2006, and September 30, 2010. A hierarchical multivariable model evaluated the association of the treatment system (fee-for-service physicians in the private sector vs salary-based military physicians) with the odds of procedural intervention (carotid endarterectomy or carotid artery stenting) compared with medical management. Subanalysis was performed by symptom status at the time of presentation. The association of treatment system and of management strategy with clinical outcomes, including stroke and death, was also evaluated. Data analysis was conducted from August 15, 2015, to August 2, 2016. The odds of procedural intervention based on treatment system was the primary outcome used to indicate the presence and effect of provider-induced demand. Of 10 579 individuals with a diagnosis of carotid artery stenosis (4615 women and 5964 men; mean [SD] age, 65.6 [11.4] years), 1307 (12.4%) underwent at least 1 procedure. After adjusting for demographic and clinical factors, the odds of undergoing procedural management were significantly higher for patients in the fee-for-service system compared with those in the salary-based setting (odds ratio, 1.629; 95% CI, 1.285-2.063; P fee-for-service system were significantly more likely to undergo procedural management for carotid stenosis compared with those in the salary-based setting. These findings remained consistent for individuals with and without symptomatic disease.
The size, characteristics and partnership networks of the health-related non-profit sector in three regions of South Africa: implications of changing primary health care policy for community-based care.
van Pletzen, Ermien; Zulliger, R; Moshabela, M; Schneider, H
Health-related community-based care in South Africa is mostly provided through non-profit organizations (NPOs), but little is known about the sector. In the light of emerging government policy on greater formalization of community-based care in South Africa, this article assesses the size, characteristics and partnership networks of health-related NPOs in three South African communities and explores implications of changing primary health care policy for this sector. Data were collected (2009-11) from three sites: Khayelitsha (urban), Botshabelo (semi-rural) and Bushbuckridge (semi/deep rural). Separate data sources were used to identify all health-related NPOs in the sites. Key characteristics of identified NPOs were gathered using a standardized tool. A typology of NPOs was developed combining level of resources (well, moderate, poor) and orientation of activities ('Direct service', 'Developmental' and/or 'Activist'). Network analysis was performed to establish degree and density of partnerships among NPOs. The 138 NPOs (n = 56 in Khayelitsha, n = 47 in Bushbuckridge; n = 35 in Botshabelo) were mostly local community-based organizations (CBOs). The main NPO orientation was 'Direct service' (n = 120, 87%). Well- and moderately resourced NPOs were successful at combining orientations. Most organizations with an 'Activist' orientation were urban. No poorly resourced organizations had this orientation. Well-resourced organizations with an 'Activist' orientation were highly connected in Khayelitsha NPO networks, while poorly resourced CBOs were marginalized. A contrasting picture emerged in Botshabelo where CBOs were highly connected. Networks in Bushbuckridge were fragmented and linear. The NPO sector varies geographically in numbers, resources, orientation of activities and partnership networks. NPOs may perform important developmental roles and strong potential for social capital may reside in organizational networks operating in otherwise impoverished environments
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.
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)
Young, D W
By definition profit refers to the difference between revenue and expenses. In for-profit organizations profit or surplus gives a return to the owners of the company and serves as a source of financing for capital acquisitions and working capital. Nonprofit organizations, which are not allowed a surplus, don't suffer on the first count because they have no owners. But they do suffer on the second count because, if expected to grow, they need to finance asset replacement and growth. In these days when funds for long-term debt are becoming scarcer, this author asserts, the need for regulators to allow 'nonprofits' to keep a surplus is increasing. In this article, he argues for a surplus and then discusses how managers and regulators can determine how much a nonprofit organization should be allowed. He presents a combination of a modified version of the return-on-asset pricing model used in for-profit organizations and a model for assessing working capital needs associated with growth.
Kapucu, Naim; Palabıyık, Hamit; Yuldashev, Ferhod
Nonprofit organizations are experiencing challenging leadership problems. Especially in this era of highly accelerate baby boom retirement new leaders of the increasingly commercialized nonprofit sector are devoid of the leadership skills necessary to accomplish the mission of an organization. This paper analyzes the problem of leadership planning, training, and development and proposes the ways of mitigating the problem through effective transference of knowledge and skills...
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...
Kisow, Matthew R.
The Sarbanes-Oxley Act, an attempt to reform publicly traded companies that suffered from a series of scandalous failures in the late 1990's, did not apply to nonprofit organizations. Several high-profile scandals which occurred in the nonprofit sector between 1996 and 2002 led lawmakers to make several unsuccessful attempts at mandating that the…
Grattan, Kelly E.
Constituent Relationship Management ("CRM") is defined as an organization-wide strategy designed to enable the organization to better manage, track and steward its constituents. CRM has benefited for-profit enterprises for nearly three decades. In the nonprofit sector, the concept of CRM is fairly new. Despite the increase in CRM…
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.
Hansen, Anne Vorre; Langergaard, Luise Li
Resident democracy as a special form of participatory democratic set-up is fundamental in the understanding, and self-understanding, of the non-profit housing sector in Denmark. Through a case study, the paper explores how resident democracy is perceived and narrated between residents and employees....... The tensions are related to representative versus participatory democracy; collectivity versus individuality; and service versus welfare. The tensions elucidate how resident democracy is squeezed between different logics, which result in an ambiguous setting for practising democracy. Based on the results...... at a housing association. The study indicates that the meta-story of democracy is disconnected from practice and the lived lives of residents. Three analytical tensions structure the analysis, which relate to the conditions for realizing the democratic ideal embedded in the structure of the sector...
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.
... 29 Labor 9 2010-07-01 2010-07-01 false Policy regarding tuition fees. 1949.1 Section 1949.1 Labor... Institute § 1949.1 Policy regarding tuition fees. (a) The OSHA Training Institute shall charge tuition fees for all private sector students attending Institute courses. (b) The following private sector students...
Jones, Daniel B; Propper, Carol; Smith, Sarah
Why do many firms in the healthcare sector adopt non-profit status? One argument is that non-profit status serves as a signal of quality when consumers are not well informed. A testable implication is that an increase in consumer information may lead to a reduction in the number of non-profits in a market. We test this idea empirically by exploiting an exogenous increase in consumer information in the US nursing home industry. We find that the information shock led to a reduction in the share of non-profit homes, driven by a combination of home closure and sector switching. The lowest quality non-profits were the most likely to exit. Our results have important implications for the effects of reforms to increase consumer provision in a number of public services. Copyright © 2017. Published by Elsevier B.V.
Smith, Pamela C
Strategic tax planning issues are important to the nonprofit health care sector, despite its philanthropic mission. The consolidation of the industry has led management to fight for resources and develop alternative strategies for raising money. When management evaluates alternative collaborative structures to increase efficiency, the impact on governance structures must also be considered. The increased governmental scrutiny of joint ventures within the health care sector warrants management's attention as well. The financial incentives must be considered, along with the various tax policy implications of cross-sector collaborations.
Should mergers among nonprofit organizations be regulated differently than mergers among for-profit firms? The relevant empirical literature is highly controversial, the theoretical literature is scarce. We analyze the question by modeling duopoly competition with quality-differentiated goods. We
Should mergers among nonprofit organizations be regulated differently than mergers among for-profit firms? The relevant empirical literature is highly controversial, the theoretical literature is scarce. I analyze the question by modeling duopoly competition with quality-differentiated goods. I
Department of Homeland Security — TSA has implemented congressionally mandated security fees to help finance the increased cost of securing the nation's aviation transportation system. The revenue...
... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Nonprofit organizations. 228.32 Section 228.32 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT RULES ON SOURCE, ORIGIN AND NATIONALITY FOR... USAID Financing § 228.32 Nonprofit organizations. (a) Nonprofit organizations, such as educational...
... 25 Indians 2 2010-04-01 2010-04-01 false Nonprofit organization. 700.83 Section 700.83 Indians THE OFFICE OF NAVAJO AND HOPI INDIAN RELOCATION COMMISSION OPERATIONS AND RELOCATION PROCEDURES General Policies and Instructions Definitions § 700.83 Nonprofit organization. The term nonprofit organization...
... 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...
Bauerschmidt, A D; Jacobs, P
This article reports on a survey of 60 financial managers of nonprofit hospitals in the eastern United States relating to the importance of a number of factors which influence their pricing decisions and the pricing objectives which they pursue. Among the results uncovered by the responses: that trustees are the single most important body in the price-setting process (doctors play a relatively unimportant role); that hospital pricing goals are more related to target net revenue than profit ma...
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.
Rodrigues, Amanda Deborah Norma; Passos Ruvald, Carolina; Svetleva, Stanimira Nikolaeva
Non-Profit Organisations are characterised by their dependence on their workforce. The functioning of such organisation commonly leans towards the service sector and so the employees play a vital part in the core function of fundraising, which in turn enables the organisation in furthering its cause. This feature, as well as the popular trait of non-profit organisation’s dependence on voluntary labour, also brings us to the importance of job satisfaction or employee motivation and commitment ...
....216-12 Cost-Sharing Contract—No Fee. As prescribed in 16.307(f), insert the following clause in... nonprofit organization. Cost-Sharing Contract—No Fee (APR 1984) (a) The Government shall not pay to the... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost-Sharing Contract-No...
Luis Ignacio Álvarez-González
Full Text Available Nonprofit organizations (NPOs confront competitive pressures derived from complex economic and societal challenges. Their capacity to fulfil their mission increasingly depends on developing successful alliances with key external and internal stakeholders, including cooperative interorganizational relationships. In this context, the aim of this research is to analyze: (1 to which extent business-nonprofit partnerships (BNPPs foster the development of an internal marketing approach by NPOs; (2 the impact of this approach to human resource management on nonprofit performance; and (3 the possible moderating effect of the funding strategy of the nonprofit. This empirical research, based on a survey to a representative sample of Spanish NPOs, shows that cooperative relationships between nonprofit and business organizations are closely associated with a process of knowledge transfer, resulting in improved nonprofit performance; although these positive effects depend on the capacity of NPOs to generate income from commercial sources.
McFarlan, F W
Contrary to popular perception, businesspeople can be benevolent. For instance, one recent study notes that four-fifths of all Harvard Business School graduates are involved with nonprofits, with more than half of those serving on boards. Most business professionals will spend some time on a nonprofit board. That's the good news, the author says. The bad news is that the involvement of businesspeople can easily backfire. That's because they often try to take what they have learned from business school and the corporate world and apply it to their duties in the nonprofit sector. On the surface, there are similarities between the for-profit and nonprofit sectors. Both have boards of directors, trustees and chairpeople, regular meetings, and so forth. But the governance of nonprofit organizations is very different from the governance of for-profit businesses in several critical areas, including missions, measurements, and board composition. For instance, the CEO in the nonprofit world must manage a relationship with a nonexecutive board chair. In the for-profit world, the CEO is the chair. Such significant differences make it difficult to transfer ideas and practices between the for-profit and nonprofit worlds. In this article, F. Warren McFarlan describes the main differences between serving on a for-profit board and serving on a nonprofit board. As he points out, understanding the differences will make it easier for businesspeople to move smoothly from one environment to the other and will therefore make their commitments more effective. Nonprofits need businesspeople, but only on the right terms.
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.
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.
Chabotar, Kent John
To evaluate their financial health, a growing number of colleges, universities, and other nonprofit organizations are using financial ratio analysis, a technique used in business. The strengths and weaknesses of ratio analysis are assessed and suggestions are made on how nonprofits can use it most effectively. (Author/MLW)
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.
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.
Andreasen, A R
Here's a familiar story. A nonprofit organization joins forces with a corporation in a caused-related marketing campaign. It seems like a win-win deal, but the nonprofit--and the media--find out several weeks into the campaign that the corporation's business practices are antithetical to the nonprofit's mission. The nonprofit's credibility is severely damaged. Is the moral of the story that nonprofits should steer clear of alliances with for-profit organizations? Not at all, Alan Andreasen says. Nonprofit managers can help their organizations avoid many of the risks and reap the rewards of cause-related marketing alliances by thinking of themselves not as charities but as partners in the marketing effort. More than ever, nonprofits need what many companies can offer: crucial new sources of revenue. But nonprofits offer corporate partners a great deal in return: the opportunity to enhance their image--and increase the bottom line--by supporting a worthy cause. Consider the fruitful partnership between American Express and Share Our Strength, a hunger-relief organization. Through the Charge Against Hunger program, now in its fourth year, American Express has helped contribute more than +16 million to SOS. In return, American Express has seen an increase in transactions with the card and in the number of merchants carrying the card. How can nonprofit managers build a successful partnership? They can assess their organization to see how it can add value to a corporate partner. They can identify those companies that stand to gain the most from a cause-related marketing alliance. And they can take an active role in shaping the partnership and monitoring its progress.
Eckerd, Adam; Moulton, Stephanie
Evaluating the performance of nonprofit organizations has been of growing importance for the last several decades. Although there is much good that can come out of self-improvement, there is substantial heterogeneity within the sector that calls into question the usefulness of "across the board" evaluation tools. In this article, the authors…
Heights, but no structure burns. Local economist says region could lose “millions” a day from lost business. 1100-1300 Most gas stations in...Fire crew at the Flying W Ranch punches through the fire line and calls for hand crews — a big offensive move. Two C-130s with the 302nd Airlift...Incident Command System (ICS) Joint Information Center (JIC) Lawrence Livermore National Laboratories (LLNL) Multi-Agency Coordination ( MAC
U.S. Department of Health & Human Services — A fee schedule is a complete listing of fees used by Medicare to pay doctors or other providers-suppliers. This comprehensive listing of fee maximums is used to...
Sarah Rudd; Chris Stewart
The Reserve Bank has conducted a survey on bank fees each year since 1997. The results of the latest survey show that banks’ aggregate fee income rose slightly in the banks’ 2011 financial years, but that growth in fee income was less than that in banks’ total assets. Fee income from households declined while fee income from businesses grew, largely as a result of increases in fees on business loans and bank bills.
Filipova, Anna A
This study investigates ethical climates in government, nonprofit, and for-profit nursing homes and determines their similarities and differences. Surveys were collected from 656 (21.4%) licensed nurses who worked in 100 skilled nursing facilities in one Midwestern state. Shared law and code and caring ethical climates were identified across the 3 sector nursing homes. Those climates were also polarized. Important implications were drawn for consideration of ethical perceptions of each sector during negotiations and contract management.
Stewart, Louis J; Trussel, John
Although the use of derivatives, particularly interest rate swaps, has grown explosively over the past decade, derivative financial instrument use by nonprofits has received only limited attention in the research literature. Because little is known about the risk management activities of nonprofits, the impact of these instruments on the ability of nonprofits to raise capital may have significant public policy implications. The primary motivation of this study is to determine the types of derivatives used by nonprofits and estimate the frequency of their use among these organizations. Our study also extends contemporary finance theory by an empirical examination of the motivation for interest rate swap usage among nonprofits. Our empirical data came from 193 large nonprofit health care providers that issued debt to the public between 2000 and 2003. We used a univariate analysis and a multivariate analysis relying on logistic regression models to test alternative explanations of interest rate swaps usage by nonprofits, finding that more than 45 percent of our sample, 88 organizations, used interest rate swaps with an aggregate notional value in excess of $8.3 billion. Our empirical tests indicate the primary motive for nonprofits to use interest rate derivatives is to hedge their exposure to interest rate risk. Although these derivatives are a useful risk management tool, under conditions of falling bond market interest rates these derivatives may also expose a nonprofit swap user to the risk of a material unscheduled termination payment. Finally, we found considerable diversity in the informativeness of footnote disclosure among sample organizations that used interest rate swaps. Many nonprofits did not disclose these risks in their financial statements. In conclusion, we find financial managers in large nonprofits commonly use derivative financial instruments as risk management tools, but the use of interest rate swaps by nonprofits may expose them to other risks
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Herzlinger, R E; Sherman, H D
Motivated by the financial difficulties that have beset city governments and some private nonprofit organizations, the accounting profession and other circles are urging these organizations to conform to business accounting practices. (See Robert N. Anthony's article on p. 83 of this issue.) Fund accounting, these reformers claim, is too complex, too segmented to permit intelligent analysis. The authors of this article demur; not only is it legally and logically necessary to maintain separately the restricted and unrestricted monies received from various sources and spent for designated purposes; also close examination of the financial statements of nonprofit enterprises can provide a very good idea of how well they are doing financially. Furthermore, the authors advocate adoption of certain fund accounting principles for businesses, and they show why they could be helpful. This article is much more than a defense of how nonprofit organizations account for their operations; it is a comprehensive but brief introduction to the subject.
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.
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 ...
Witmer, Hope; Mellinger, Marcela Sarmiento
Organizational resilience refers to the ability to respond productively to significant disruptive change and transform challenges into opportunities. There is a gap in the literature about resilient nonprofit organizations and its application for identifying organizational conditions for successful adaption to external variables that threaten their existence. The aim of this study was to identify organizational characteristics that point to the resilience of nonprofit behavioral healthcare organizations as they successfully adapt to funding changes. A multiple case study of two behavioral health nonprofit organizations was conducted. Data was collected through interviews and focus groups, and analyzed through a qualitative content analysis. Using the framework of resilience, six themes that equipped these organizations to successfully adapt to funding changes were identified. They included: commitment to the mission, improvisation, community reciprocity, servant and transformational leadership, hope and optimism, and fiscal transparency. The findings suggest that incorporating these qualities into an organizational system equips it to systematically adapt to funding changes and other disruptive challenges. Using resilience as a process and not simply an outcome after recovery, nonprofit organizations can have the capacity to continuously respond to challenges and provide uninterrupted and valuable services to society.
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.
Human Resources Division
The Human Resources Division wishes to remind members of the personnel that, according to Article R IV 1.13 of the Staff Regulations, the amount of any financial benefit linked to education fees received from a source outside the Organization is deducted from the benefits paid by the Organization. Similarly, housing benefit, allowances or any other contributions towards the cost of accommodation shall also be deducted from the amount paid by CERN. The Human Resources Division also wishes to draw the attention of members of the personnel to the provisions of Article R IV 1.24 (Journey expenses) which state: 'Three times per period of two years the Organization shall reimburse the journey expenses in respect of each child covered by the provisions of Article R A 8.01 a) for the return trip between the duty station of the member of the personnel and the educational establishment.' Members of the personnel are reminded that the ticket or proof of payment of th...
Application of relationship marketing in non-profit organisations involved in the provision of sport and recreational services. ... A variety of factors have over time contributed to a need for marketing in non-profit ... AJOL African Journals Online.
Herbst, Patrick; Prüfer, Jens
We formalize the difference between profit-maximizing firms, nonprofits, and cooperatives and identify optimal organizational choice in a model of quality provision. Firms provide lowest and nonprofits highest levels of quality. Efficiency, however, depends on the competitive environment, the
U.S. Department of Health & Human Services — Outpatient clinical laboratory services are paid based on a fee schedule in accordance with Section 1833(h) of the Social Security Act. The clinical laboratory fee...
.... NARA-2013-045] RIN 3095-AB81 Fees AGENCY: National Archives and Records Administration (NARA). ACTION... records fees regulation to remove the payment policy section, which sets out methods of payment. This is... practical or helpful to keep a general statement of methods of payment in the regulation on fees. The...
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...
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.
Winand, M.; Scheerder, J.; Vos, S.B.; Zint, T.
Little is known about innovation in the non-profit sport sector. The current research addresses this gap by questioning whether and to what extent sport federations innovate. It aims to identify types of innovation implemented by sport federations and their attitude and preferences towards
Marije van 't Verlaat
Today, Dutch National Non-profit Sports Organizations (NNSFs) experience financial pressures. Two indications for this are described in this paper i.e. increased competition in the sports sector and changes in subsidy division. Decreasing incomes from subsidies can be compensated with either
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,…
Leone, Andrew J; Van Horn, R Lawrence
We hypothesize that, unlike for-profit firms, nonprofit hospitals have incentives to manage earnings to a range just above zero. We consider two ways managers can achieve this. They can adjust discretionary spending [Hoerger, T.J., 1991. 'Profit' variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10, 259-289.] and/or they can adjust accounting accruals using the flexibility inherent in Generally Accepted Accounting Principles (GAAP). To test our hypothesis we use regressions as well as tests of the distribution of earnings by Burgstahler and Dichev [Burgstahler, D., Dichev, I., 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24, 99-126.] on a sample of 1,204 hospitals and 8,179 hospital-year observations. Our tests support the use of discretionary spending and accounting accrual management. Like Hoerger (1991), we find evidence that nonprofit hospitals adjust discretionary spending to manage earnings. However, we also find significant use of discretionary accruals (e.g., adjustments to the third-party-allowance, and allowance for doubtful accounts) to meet earnings objectives. These findings have two important implications. First, the previous evidence by Hoerger that nonprofit hospitals show less variation in income may at least partly be explained by an accounting phenomenon. Second, our findings provide guidance to users of these financial statements in predicting the direction of likely bias in reported earnings.
Almeida, Álvaro S
The national health services (NHS) of England, Portugal, Finland and other single-payer universalist systems financed by general taxation, are based on the theoretical principle of an integrated public sector payer-provider. However, in practice one can find different forms of participation of non-public healthcare providers in those NHS, including private for profit providers, but also third sector non-profit organizations (NPO). This paper reviews the role of non-public non-profit healthcare organizations in NHS systems. By crossing a literature review on privatization of national health services with a literature review on the comparative performance of non-profit and for-profit healthcare organizations, this paper assesses the impact of contracting private non-profit healthcare organizations on the efficiency, quality and responsiveness of services, in public universal health care systems. The results of the review were then compared to the existing evidence on the Portuguese hospital devolution to NPO program. The evidence in this paper suggests that NHS health system reforms that transfer some public-sector hospitals to NPO should deliver improvements to the health system with minimal downside risks. The very limited existing evidence on the Portuguese hospital devolution program suggests it improved efficiency and access, without sacrificing quality. Copyright © 2017 Elsevier B.V. All rights reserved.
Reserve Bank of Australia
The Reserve Bank has conducted a survey on bank fees each year since 1997. In 2009 growth in fee income increased slightly from recent years though it was again slower than growth in banksâ€™ balance sheets. Growth in fee income was higher for businesses than for households. Banks reacted to the financial crisis by competing more aggressively for deposit funding which resulted in total fee income from deposit accounts falling, and repricing loan products which contributed to an increase in fe...
Karyne Cheng Siew Ang
Full Text Available In most non-profit organisations (NPOs, there are multiple programs, projects or initiatives running simultaneously. The management of multiple projects in organisations can be coined as project portfolio management (PPM (Archer & Ghasemzadeh 1999; Pennypacker & Dye 2002. In any project-based organisation, it is critical that selected projects align with and deliver the organisation’s strategy or mission. Decisions about project funding are strategic decisions, particularly when there are resource limitations. In PPM decision making, the allocation of resources to projects requires a clear judgement of value across multiple perspectives. Value has often been expressed in financial terms, however increasingly research indicates that non-financial considerations are equally important in evaluating value. A key task in project portfolio management is to maximise value across the portfolio. However, value can be a subjective notion, as each person may have different expectations of what is valuable. The involvement of diverse stakeholder interests could create complexities in decision making in non-profit organisations due to value being interpreted in different ways by the stakeholders. Furthermore in order to achieve its purpose, non-profits depend heavily on donors, patrons and sponsors - stakeholders who contribute to the portfolio but are often not the direct recipients of the services provided by the non-profit organisation (Kaplan 2012. Non-profit portfolios often compete with other initiatives for resources and attention from the same donors and sponsors, and may need to constantly justify the value they provide to these stakeholders. Most research about value in PPM has been conducted in the ‘for-profit’ sector. Recent value-based studies in the project portfolio field stress the importance of considering both commercial and non-commercial value in portfolio decision making (Killen, du Plessis & Young 2012; Kopman 2013; Martinsuo
Barron, David N; West, Elizabeth
There has been a radical transformation in the provision of adult residential and nursing home care in England over the past four decades. Up to the 1980s, over 80% of adult residential care was provided by the public sector, but today public sector facilities account for only 8% of the available places, with the rest being provided by a mixture of for-profit firms (74%) and non-profit charities (18%). The public sector's role is often now that of purchaser (paying the fees of people unable to afford them) and regulator. While the idea that private companies may play a bigger role in the future provision of health care is highly contentious in the UK, the transformation of the residential and nursing home care has attracted little comment. Concerns about the quality of care do emerge from time to time, often stimulated by high profile media investigations, scandals or criminal prosecutions, but there is little or no evidence about whether or not the transformation of the sector from largely public to private provision has had a beneficial effect on those who need the service. This study asks whether there are differences in the quality of care provided by public, non-profit or for-profit facilities in England. We use data on care quality for over 15,000 homes that are provided by the industry regulator in England: the Care Quality Commission (CQC). These data are the results of inspections carried out between April 2011 and October 2015. Controlling for a range of facility characteristics such as age and size, proportional odds logistic regression showed that for-profit facilities have lower CQC quality ratings than public and non-profit providers over a range of measures, including safety, effectiveness, respect, meeting needs and leadership. We discuss the implications of these results for the ongoing debates about the role of for-profit providers of health and social care. Copyright © 2017 Elsevier Ltd. All rights reserved.
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Nabyonga Orem, Juliet; Mugisha, Frederick; Kirunga, Christine; Macq, Jean; Criel, Bart
Inadequate health financing is one of the major challenges health systems in low-income countries currently face. Health financing reforms are being implemented with an increasing interest in policies that abolish user fees. Data from three nationally representative surveys conducted in Uganda in 1999/2000, 2002/03 and 2005/06 were used to investigate the impact of user fee abolition on the attainment of universal coverage objectives. An increase in illness reporting was noted over the three surveys, especially among the poorer quintiles. An increase in utilization was registered in the period immediately following the abolition of user fees and was most pronounced in the poorest quintile. Overall, there was an increase in utilization in both public and private health care delivery sectors, but only at clinic and health centre level, not at hospitals. Our study shows important changes in health-care-seeking behaviour. In 2002/03, the poorest population quintile started using government health centres more often than private clinics whereas in 1999/2000 private clinics were the main source of health care. The richest quintile has increasingly used private clinics. Overall, it appears that the private sector remains a significant source of health care. Following abolition of user fees, we note an increase in the use of lower levels of care with subsequent reductions in use of hospitals. Total annual average expenditures on health per household remained fairly stable between the 1999/2000 and 2002/03 surveys. There was, however, an increase of US$21 in expenditure between the 2002/03 and 2005/06 surveys. Abolition of user fees improved access to health services and efficiency in utilization. On the negative side is the fact that financial protection is yet to be achieved. Out-of-pocket expenditure remains high and mainly affects the poorer population quintiles. A dual system seems to have emerged where wealthier population groups are switching to the private sector.
... tribes to utilize in calculating the amount of fees to pay, and to advise tribes of the potential...-annually; to provide for operations to calculate fees based on the gaming operation's fiscal year rather... competition, employment, investment, productivity, innovation, or the ability of the enterprises, to compete...
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.
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
The Nuclear Regulatory Commission has issued its final rule on fee collections for fiscal year 1993, partly in response to a court decision that challenged the agency's FY 1991 fee schedule. Because the NRC must recover all of its annual budget - in excess of $500 million - through fees on licensees and users of agency services, those licensees and users are very sensitive about who shoulders how much of the burden. The new rule voids the previous NRC policy of exempting nonprofit educational institutions from the fee schedule, and the allocation of generic costs for low-level waste management to groups of licensees, rather than to individual licensees. The new rule went into effect on August 19
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...
... 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...
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…
Rogers, Cathy; Andrews, Valerie
Little scholarly evidence exists about the communication needs of nonprofit community partners and what they think constitutes an ideal service-learning (SL) relationship. This study seeks to fill this gap by identifying SL projects and relationships that best serve nonprofit community partners with communication needs. The researchers conducted a…
Herbst, P.; Prüfer, J.
This paper formalizes the difference between firms, nonprofits, and cooperatives and identifies optimal organizational choice. In a model of quality provision, we find a clear ranking of quality produced: Firms provide lowest and nonprofits highest levels of quality. Efficiency, however, depends on
Herbst, P.; Prüfer, J.
Abstract This paper formalizes the difference between firms, nonprofits, and cooperatives and identifies optimal organizational choice. In a model of quality provision, we find a clear ranking of quality produced: Firms provide lowest and nonprofits highest levels of quality. Efficiency, however,
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.
María José Sanzo
Full Text Available Business-nonprofit partnerships have gained increased relevance in the context of the evolution of corporate social responsibility strategies and the existence of extremely complex societal and environmental challenges. However, these collaborations are also associated with important ethical concerns. Under such a scenario, this study attempts to shed light on the effects of high value-added partnerships—i.e., those characterized by a process of nonprofit empowerment—on two potential risks of business-nonprofit partnerships: co-optation and loss of personnel’s identification with the nonprofit’s social mission. Based on a two-step survey to a representative sample of Spanish nonprofits involved in social partnerships with firms, results reveal the existence of a mixed influence in both cases, positive and negative. Several implications for practitioners are drawn, specifically about how firms and nonprofits can reduce the negative ethical consequences of partnering.
U.S. Department of Health & Human Services — This website is designed to provide information on services covered by the Medicare Physician Fee Schedule (MPFS). It provides more than 10,000 physician services,...
U.S. Department of Health & Human Services — The list contains the fee schedule amounts, floors, and ceilings for all procedure codes and payment category, jurisdication, and short description assigned to each...
Fischer, Richard B.
Defines key terms and discusses things to consider when setting fees for a continuing education program. These include (1) the organization's philosophy and mission, (2) certain key variables, (3) pricing strategy options, and (4) the test of reasonableness. (CH)
Members of the personnel are reminded that only school fees from educational establishments recognized by local legislation are reimbursed by the Organization. Human Resources Division Tel. 72862/74474
The impact of the fee-for-service reimbursement system on the utilisation of health services: Part III. A comparison of caesarean section rates in white nulliparous women in the private and public sectors.
Full Text Available Nonprofit social service organizations in America originally relied on private donations and charitable events to sustain their operations. As the number of nonprofit organizations has proliferated over the last few decades, so has nonprofit dependency on governmental and other sources of revenue. A case study design was used to examine factors that have impacted the survival of the original Indiana Youth Service Bureaus. This study highlights salient factors that influence survival and explores the characteristics and circumstances of selected organizations that enhance their sustainability. The findings suggest that social work administrators need to foster long-term relationships with local funders as a means of enhancing organizational survival.
Full Text Available Orientation: Intrinsic rewards are personal, psychological responses to the work thatemployees perform, which stem from the manner in which their work is designed. Research purpose: This study sought to discover in what ways non-profit employees arepsychologically rewarded by the nature of their work tasks. The use of a qualitative approachto data collection and analysis ensured that in-depth responses from participants were gained. Motivation for the study: Intrinsic rewards are of particular importance to non-profitemployees, who tend to earn below-market salaries. This implies that their motivationoriginates predominantly from intrinsic as opposed to extrinsic rewards; yet, research into thisarea of rewards is lacking. Research approach, design and method: In-depth, semi-structured interviews were conductedusing a sample of 15 extrinsically rewarded non-profit employees working within South Africa.Thematic analysis was utilised in order to generate codes which led to the formation of fiveintrinsic rewards categories. Main findings: Intrinsic rewards were classified into five categories, namely (1 MeaningfulWork, (2 Flexible Work, (3 Challenging Work, (4 Varied Work and (5 Enjoyable Work.These rewards each comprise of various subcategories, which provide insight into why suchwork is rewarding to non-profit employees. Practical/managerial implications: Traditional performance management systems shouldbe re-evaluated in the non-profit sector to shift focus towards intrinsic rewards, asopposed to focusing only on the use of extrinsic rewards such as incentives to motivateemployees. Contribution/value-add: The study provides a qualitative understanding of how extrinsicallyrewarded non-profit employees perceive their work to be intrinsically rewarding, whichbridges the empirical gap pertaining to intrinsic rewards within this sector.
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
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.
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...
Fricke, Norman [Jena Univ. (Germany)
By means of licensing agreements municipalities grant the right to the district heating suppliers to use their properties with or without fees for the construction of district heating pipelines. Contrary to the power industry or gas industry, this type of contract is not regulated by special legal and price-legal regulations. Often an uncertainty exists whether and in which amount the municipalities may require a return for the right of utilization. In particular, this is valid if municipalities make the extension of discontinued licensing agreements dependent on the agreement of higher license fees. The general review under consideration reports on any legal limits of the amount of the licence fees. At the same time, a reference to licence fees in the power sector and gas sector is performed. In addition, the author reports on the law historical and law political background of license fees.
Lam, Marcus; Klein, Sacha; Freisthler, Bridget; Weiss, Robert E.
Reliable access to dependable, high quality childcare services is a vital concern for large numbers of American families. The childcare industry consists of private nonprofit, private for-profit, and governmental providers that differ along many dimensions, including quality, clientele served, and organizational stability. Nonprofit providers are theorized to provide higher quality services given comparative tax advantages, higher levels of consumer trust, and management by mission driven entrepreneurs. This study examines the influence of ownership structure, defined as nonprofit, for-profit sole proprietors, for-profit companies, and governmental centers, on organizational instability, defined as childcare center closures. Using a cross sectional data set of 15724 childcare licenses in California for 2007, we model the predicted closures of childcare centers as a function of ownership structure as well as center age and capacity. Findings indicate that for small centers (capacity of 30 or less) nonprofits are more likely to close, but for larger centers (capacity 30+) nonprofits are less likely to close. This suggests that the comparative advantages available for nonprofit organizations may be better utilized by larger centers than by small centers. We consider the implications of our findings for parents, practitioners, and social policy. PMID:23543882
Lam, Marcus; Klein, Sacha; Freisthler, Bridget; Weiss, Robert E
Reliable access to dependable, high quality childcare services is a vital concern for large numbers of American families. The childcare industry consists of private nonprofit, private for-profit, and governmental providers that differ along many dimensions, including quality, clientele served, and organizational stability. Nonprofit providers are theorized to provide higher quality services given comparative tax advantages, higher levels of consumer trust, and management by mission driven entrepreneurs. This study examines the influence of ownership structure, defined as nonprofit, for-profit sole proprietors, for-profit companies, and governmental centers, on organizational instability, defined as childcare center closures. Using a cross sectional data set of 15724 childcare licenses in California for 2007, we model the predicted closures of childcare centers as a function of ownership structure as well as center age and capacity. Findings indicate that for small centers (capacity of 30 or less) nonprofits are more likely to close, but for larger centers (capacity 30+) nonprofits are less likely to close. This suggests that the comparative advantages available for nonprofit organizations may be better utilized by larger centers than by small centers. We consider the implications of our findings for parents, practitioners, and social policy.
... 10 Energy 1 2010-01-01 2010-01-01 false Fees. 9.85 Section 9.85 Energy NUCLEAR REGULATORY COMMISSION PUBLIC RECORDS Privacy Act Regulations Fees § 9.85 Fees. Fees shall not be charged for search or... available for review, although fees may be charged for additional copies. Fees established under 31 U.S.C...
... DEPARTMENT OF THE INTERIOR National Indian Gaming Commission 2013 Final Fee Rate and Fingerprint Fees AGENCY: National Indian Gaming Commission, Interior. ACTION: Notice. SUMMARY: Notice is hereby... annual fee rates of 0.00% for tier 1 and 0.072% (.00072) for tier 2. These rates shall apply to all...
The level of fee remissions offered by private schools bears upon the scope for relying on private schools to provide public benefit. Analyses of education voucher systems have generally ignored the possibility that they will partially crowd out school-financed fee remissions. Moreover, variation in fee remissions between private schools may be…
... 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...
... NATIONAL INDIAN GAMING COMMISSION Fee Rate AGENCY: National Indian Gaming Commission. ACTION... Commission has adopted preliminary annual fee rates of 0.00% for tier 1 and 0.074% (.00074) for tier 2 for... part 518, the preliminary fee rate on class II revenues for calendar year 2011 shall be one-half of the...
... DEPARTMENT OF THE INTERIOR National Indian Gaming Commission Fee Rate AGENCY: National Indian..., that the National Indian Gaming Commission has adopted its 2013 preliminary annual fee rates of 0.00... self-regulation under 25 CFR part 518, the 2013 preliminary fee rate on Class II revenues shall be one...
... NATIONAL INDIAN GAMING COMMISSION Fee Rate AGENCY: National Indian Gaming Commission. ACTION... Commission has adopted preliminary annual fee rates of 0.00% for tier 1 and 0.060% (.00060) for tier 2 for... part 518, the preliminary fee rate on class II revenues for calendar year 2010 shall be one-half of the...
... NATIONAL INDIAN GAMING COMMISSION Fee Rate AGENCY: National Indian Gaming Commission. ACTION... Commission has adopted preliminary annual fee rates of 0.00% for tier 1 and 0.074% (.00074) for tier 2 for... part 518, the preliminary fee rate on class II revenues for calendar year 2012 shall be one-half of the...
... NATIONAL INDIAN GAMING COMMISSION Fee Rate AGENCY: National Indian Gaming Commission. ACTION... Commission has adopted final annual fee rates of 0.00% for tier 1 and 0.060% (.00060) for tier 2 for calendar... 518, the preliminary fee rate on class II revenues for calendar year 2010 shall be one-half of the...
... NATIONAL INDIAN GAMING COMMISSION Fee Rate AGENCY: National Indian Gaming Commission. ACTION... Commission has adopted final annual fee rates of 0.00% for tier 1 and 0.074% (.00074) for tier 2 for calendar... 518, the final fee rate on class II revenues for calendar year 2011 shall be one-half of the annual...
... NATIONAL INDIAN GAMING COMMISSION Fee Rate AGENCY: National Indian Gaming Commission. ACTION... Commission has adopted final annual fee rates of 0.00% for tier 1 and 0.074% (.00074) for tier 2 for calendar... 518, the final fee rate on class II revenues for calendar year 2012 shall be one-half of the annual...
Your attention is drawn to the 20 km distance limit set in Article R A 8.01 of the Staff Regulations, namely, that only accommodation fees of students attending an educational establishment which is more than 20 km from the place of residence and the duty station of the member of the personnel are reimbursed by the Organization, subject to the percentage rate and maximum amounts set out in this article and in Administrative Circular N° 12. Human Resources Division Tel : 72862 / 74474
Your attention is drawn to the 20 km distance limit set in Article R A 8.01 of the Staff Regulations, namely, that only accommodation fees of students attending an educational establishment which is more than 20 km from the place of residence and the duty station of the member of the personnel are reimbursed by the Organization, subject to the percentage rate and maximum amounts set out in this article and in Administrative Circular N° 12. Human Resources Division Tel: 72862 / 74474
Heloisa Candia Hollnagel
Full Text Available The Third Sector entities are relevant to attend to social issues, but the advance on the application of information technology in the public sector and the convergence of databases have brought new requirements for accounting professionals. Particularly, the fiscal framework of the National Classification of Economic Activities (NACE or CNAE in Portuguese is a matter with insufficient academic approach or professional regulation. This article analyzes the impact of incorrect framework for the sustainability of social assistance entities, due to changes introduced by Law No. 12.101/2009. This exploratory study is based on literature, field research (questionnaires with 102 entities in São Paulo, analysis of the codes of NCEA National Register of Legal Entities (CNPJ and their registration in the municipal councils. Initial results indicate that most organizations have not yet found the need to registering themselves, which can make it difficult for obtaining resources and enrollment in public agencies, including negative financial impact. The theme is noteworthy to avoid risk penalty for incorrect tax reporting, therefore it is relevant for accountancy professionals of that type of organization.
Abidin, S.; Beattie, V.; Goodacre, A.
This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003). Given the current interest in auditor choice, analysis is also undertaken at the individual audit firm level and by industry sector. There is evidence of significant upward pressure on audit fees since 2001 but only for smaller auditees. Audit fee income f...
John R. McCaskill
Full Text Available This study examines social media efforts among environmentally focused nonprofits. A survey of environmentally focused nonprofits revealed that more than half of these organizations receive government funding. Prior research demonstrates social media is an efficient medium in which to simultaneously communicate with multiple stakeholders. However, stakeholder engagement is likely tied with the need to raise funds. From that basis, we discuss social media use among nonprofits and develop hypotheses about differences in social media use among organizations receiving government funds and those not receiving government funds. Our hypotheses are rooted in resource dependency theory (RDT and dialogic communication theory (DCT. We test our hypotheses on data from environmentally focused nonprofits by comparing the levels of social media engagement with varying levels of their total funding provided by government grants to determine if there is a correlation with the level of public engagement via social media. We find the level of engagement on the social media site Facebook is lower for government-funded environmental nonprofits than privately funded ones. The findings of reduced social media engagement and the dependence upon government funding versus private funding supports the precepts of resource dependency theory.
... used in the gaming industry and the Commission believes the clarification will eliminate concern that... DEPARTMENT OF THE INTERIOR National Indian Gaming Commission 25 CFR Part 514 Fees AGENCY: National Indian Gaming Commission, Interior. ACTION: Final rule. SUMMARY: The National Indian Gaming Commission...
... used in the gaming industry and the Commission believes the clarification will eliminate concern that... DEPARTMENT OF THE INTERIOR National Indian Gaming Commission 25 CFR Part 514 RIN 3141-AA40 Fees AGENCY: National Indian Gaming Commission, Interior. ACTION: Proposed rule. SUMMARY: The National Indian...
In order to answer regular enquiries on this subject, members of the personnel are reminded that only school fees from educational establishments recognized as such by the competent authorities of the Member State concerned are reimbursed by the Organization. Human Resources Division Tel. 72862/74474
Ruth Osaretin Urhoghide
Full Text Available This study examines the effects of audit client characteristics, audit firm characteristics, corporate governance variables on audit fee in Nigeria. Several studies have been conducted in the unraveling the determinants of audit fees in other countries. Nigeria is not comparable with other countries, where the Nigerian audit and business environment, regulatory framework, culture, technology, legal and business sizes differ very significantly across the globe. The study used secondary data obtained from the published annual accounts and reports of one hundred and fifty three (153 companies from eleven (11 sectors of companies quoted on the Nigerian stock exchange from 2007-2012. The variables were analyzed using descriptive and correlation analysis. Thereafter, multiple regression analysis was conducted using pooled ordinary least squares and the panel estimated generalized least squares. Consistent with other prior research, the results for audit client characteristics revealed that audit client size and complexity have a positive and significant impact on audit fee while profitability, fiscal year end and industry have a negative and significant influence on audit fee. For corporate governance variables, board diligence, board expertise, board size, board independence, and audit committee independence, all have a positive and significant impact on audit fee. For audit firm characteristics, audit firm type, and international linkage have a positive and significant impact on audit fee while audit firm tenure has a negative and significant impact on audit fee. It is recommended that auditors should have a better understanding of these factors and their relative importance and how the factors might be built into an audit fee model.
Troyer, Glenn T; Brashear, Andrea D; Green, Kelly J
Triggered by corporate scandals, there is increased oversight by governmental bodies and in part by the Sarbanes-Oxley Act of 2002. Corporations are developing corporate governance compliance initiatives to respond to the scrutiny of regulators, legislators, the general public and constituency groups such as investors. Due to state attorney general initiatives, new legislation and heightened oversight from the Internal Revenue Service, nonprofit entities are starting to share the media spotlight with their for-profit counterparts. These developments are changing nonprofit health care organizations as well as the traditional role of the risk manager. No longer is the risk manager focused solely on patients' welfare and safe passage through a complex delivery system. The risk manager must be aware of corporate practices within the organization that could allow the personal objectives of a few individuals to override the greater good of the community in which the nonprofit organization serves.
Grout, Paul; Schnedler, Wendelin
How does the environment of an organization influence whether workers voluntarily provide effort? We study the power relationship between a non-profit unit (e.g. university department, NGO, health trust), where workers care about the result of their work, and a bu- reaucrat, who supplies some input to the non-profit unit, but has opportunity costs in doing so (e.g. Dean of faculty, corrupt representative, government agency). We find that marginal changes in the balance of power eventually hav...
... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Fees. 253.16 Section 253.16 Wildlife and... Fees. (a) Application fee. The Division will not accept an application without the application fee. Fifty percent of the application fee is fully earned at application acceptance, and is not refundable...
Karen A. Maguire
Full Text Available The objective of this project is to evaluate the current financial and compliance status of an animal welfare nonprofit organization (NPO by: analysis of trends over time using information reported on tax filings (Form 990; vertical and horizontal analyses of financial statements; analysis of trends over time using information from financial statements; reconciliation of financial statements to Form 990; ratio analysis of Form 990 Information; and comparison of reported information to local analogs and national standards. This project is conducted in collaboration with The Chapin Foundation. This research serves as a research service learning project with the participation of Master of Accountancy graduate students at Coastal Carolina University. Once the results are presented, recommendations are given for improving operational efficiency and achieving best practices. These recommendations are presented in the form of both short-term items to be addressed immediately—defined in this study as within 60 days—and long-term items to be undertaken in the future. Resources for applicable standards and requirements are also provided.
... REGULATION Fee Schedule § 286.30 Collection of fees and fee rates for technical data. (a) Fees for technical data. Technical data, other than technical data that discloses critical technology with military or... 32 National Defense 2 2010-07-01 2010-07-01 false Collection of fees and fee rates for technical...
... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Estimated cost, base fee... Provisions and Clauses 2452.216-70 Estimated cost, base fee and award fee. As prescribed in 2416.406(e)(1), insert the following clause in all cost-plus-award-fee contracts: Estimated Cost, Base Fee and Award Fee...
... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Base Fee and Award Fee... Base Fee and Award Fee Proposal. As prescribed in 416.470, insert the following provision: Base Fee and Award Proposal (FEB 1988) For the purpose of this solicitation, offerors shall propose a base fee of...
Gravelle, Hugh; Waterson, Michael
This paper analyzes the effects on the litigation process of alternative contracts between plaintiffs and their lawyers. Three contracts are compared: normal (hourly fee), contingent mark up fees, and contingent share contracts. The focus is on the first two, a recent change in English law governing legal fees providing the motivation. The influences of the contract type on the acceptance of settlement offers, the settlement probability, the accident probability, the demand for trials, and th...
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.
...) train public sector hazardous materials emergency response employees to respond to accidents and... officers, and 500,000 emergency medical services (EMS) providers. Due to the high turnover rates of... planning grants; A new $4,000,000 grant program for non-profit hazmat employee organizations to train...
Spears, Lee A.
Describes a project for professional writing classes that teaches effective persuasive writing, as teams of students research local nonprofit or campus service organizations, design projects to address their groups' main needs, and write solicitation letters for donations or volunteers. Discusses potential problems and how students benefit. (SR)
Peruso, Dominick F., Jr.
The rate of tuition inflation at U.S. colleges and universities is alarming and threatens both access and choice. Private nonprofit baccalaureate colleges often possess the highest tuition rates but routinely face financial challenges. This study was designed to better understand the relationship between tuition and financial condition for the…
Vock, M.; van Dolen, W.; Kolk, A.
While most research on business-nonprofit partnerships has focused on macro and meso perspectives, this article pays attention to the micro level. Drawing on various theoretical perspectives from both marketing and management, this study conceptually relates the outcomes of active employee
M. Vock (Marlene); W.M. van Dolen (Willemijn); A. Kolk (Ans)
textabstractWhile most research on business-nonprofit partnerships has focused on macro and meso perspectives, this paper pays attention to the micro level. Drawing on various theoretical perspectives from both marketing and management, we conceptually relate the outcomes of active employee
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…
Rodriguez, Edward J.
The question of whether the selling of art by a private nonprofit art association violates the provisions of section 501(c)(3) of the Internal Revenue Code of 1954 is considered. Revenue rulings of 1971 and 1976 suggest that any sale of art may render the organization ineligible for tax exemption when private interests are benefited. (JMD)
Purpose: The purpose of this Delphi study was to explore the views of experts in the field of nonprofit private colleges and universities in the United States to define branding and identify current barriers to branding, to discover how those barriers can be overcome, and to determine what barriers to branding are likely to occur 5 years in the…
... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audits of nonprofit participants. 603.665 Section 603.665 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters...
Jarosławski, Szymon; Toumi, Mondher; Auquier, Pascal; Dussart, Claude
In wealthy nations, non-profit drug R&D has been proposed to reduce the prices of medicines. We sought to review the ethical and economic issues concerning non-profit drug R&D companies, and the possible impact that their pricing strategy may have on the innovation efforts from for-profit companies targeting the same segment of the pharmaceutical market. There are two possible approaches to pricing drugs developed by non-profit R&D programs: pricing that maximises profits and "affordable" pricing that reflects the cost of manufacturing and distribution, plus a margin that ensures sustainability of the drug supply. Overall, the non-profits face ethical challenges - due to the lack of resources, they are unable to independently commercialize their products on a large scale; however, the antitrust law does not permit them to impose prices on potential licensees. Also, reduced prices for the innovative products may result in drying the for-profit R&D in the area.
Dale C MacKrell
Full Text Available This paper reports on the educational aspects of an information systems work-integrated learning (WIL capstone project for an organization which operates to alleviate homelessness in the Australian non-profit sector. The methodology adopted for the study is Action Design Research (ADR which draws on action research and design research as a means for framing a project's progress. Reflective insights by the project stakeholders, namely, students, academics, and the non-profit client, reveal a curriculum at work through internal features of the organization; personal features of the participants and features of the external environment. Preliminary findings suggest that students in a WIL project for a non-profit are highly engaged, especially when they become aware of the project’s social value. As well, the improvement of professional skills and emotional intelligence by students is more likely in real-life practice settings than in other less authentic WIL activities, equipping graduates for the workforce with both strong disciplinary and generic skills. Win-win-win synergies through project collaboration represent worthwhile outcomes to education, industry and research.
Fredrik O. Andersson
Full Text Available This paper explores the start-up funding intentions of nascent nonprofit entrepreneurs, i.e., individuals in the process of creating a new formal nonprofit organization. The main questions being examined are from which sources nascent nonprofit entrepreneurs anticipate to obtain start-up funding from, how much start-up funding nascent nonprofit entrepreneurs anticipate they will need to formally launch their new nonprofit, and if there are any differences in funding intentions among nascent nonprofit entrepreneurs with and without previous start-up experience. The results from a survey of 103 nascent nonprofit entrepreneurs in Kansas City are presented and contrasted with existing research on funding of new nonprofit organizations. The results show an apparent preference for start-up funding from philanthropic grants and private donations, along with personal contributions of the founder(s.
Chevreul, Karine; McDaid, David; Farmer, Carrie M; Prigent, Amélie; Park, A-La; Leboyer, Marion; Kupfer, David J; Durand-Zaleski, Isabelle
To document the investments made in research on mental disorders by both government and nonprofit nongovernmental organizations in France, the United Kingdom, and the United States. An exhaustive survey was conducted of primary sources of public and nonprofit organization funding for mental health research for the year 2007 in France and the United Kingdom and for fiscal year 2007-2008 in the United States, augmented with an examination of relevant Web sites and publications. In France, all universities and research institutions were identified using the Public Finance Act. In the United Kingdom, we scrutinized Web sites and hand searched annual reports and grant lists for the public sector and nonprofit charitable medical research awarding bodies. In the United States, we included the following sources: the National Institutes of Health, other administrative entities within the Department of Health and Human Services (eg, Centers for Disease Control and Prevention), the Department of Education, the Department of Veterans Affairs, the Department of Defense, and the National Science Foundation and, for nonprofit funding, The Foundation Center. We included research on all mental disorders and substance-related disorders using the same keywords. We excluded research on mental retardation and dementia and on the promotion of mental well-being. We used the same algorithm in each country to obtain data for only mental health funding in situations in which funding had a broader scope. France spent $27.6 million (2%) of its health research budget on mental disorders, the United Kingdom spent $172.6 million (7%), and the United States spent $5.2 billion (16%). Nongovernmental funding ranged from 1% of total funding for mental health research in France and the United States to 14% in the United Kingdom. Funding for research on mental disorders accounts for low proportions of research budgets compared with funding levels for research on other major health problems, whereas
... 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...
Cleveland, Gordon; Krashinsky, Michael
Nonprofit child care centers are frequently observed to produce child care which is, on average, of higher quality than care provided in commercial child care centers. In part, this nonprofit advantage is due to different input choices made by nonprofit centers--lower child--staff ratios, better-educated staff and directors, higher rates of…
Bialeschki, M. Deborah; Conn, Michael
This commentary discusses the emergence of youth development research and evaluation in the nonprofit arena over the past 10 to 15 years. Included in this discussion is the establishment of the context for youth development research in nonprofits, a brief description of key examples of research from three youth nonprofits that illustrate the…
Byrne, Tara Marie
This qualitative study explored the key reasons individuals who work in K-12 education nonprofit organizations enter the field of K-12 nonprofit education and their motivations for doing so. The purpose of this study was to find new strategies for recruiting and retaining K-12 education nonprofit employees by examining the obstacles that exist to…
Garrett, Amy B.
This study examines 104 articles on the fee versus free controversy in libraries, written primarily between the years of 1992 and 1997. The content analysis assesses the types of libraries that charges fees--academic, public, school, or special; who is charged--everyone, businesses and their personnel, law firms and lawyers; and what services the…
Oleynik Olga Stepanovna
Full Text Available The article deals with the problem of interaction of regional authorities and the institute of socially oriented non-profit organizations that carry out the activity aimed at solving social problems, the development of civil society in Russia. The forms and activities of socially oriented non-profit organizations are systematically presented. The authors reveal the directions and tools for supporting the activities of socially oriented non-profit organizations by public authorities and local self-government bodies. The authors aimed at fixing the peculiarities of organization and conduct of statistical observation over the activity of socially-oriented organizations in Volgograd region. The organizational events were arranged. They were necessary for the conduct of qualitative statistical analysis of the activity of socially oriented organizations. For the first time the official data on the activity of socially oriented non-profit organizations in Volgograd region, including the information on formation and use of money and other property, was received as a result of the statistical observation. The authors focus on the analysis of the sources of money and other property, reveal the composition of income in non-profit organizations of various organizational and legal forms. The forms of work in socially oriented non-profit organizations of Volgograd region and its results as of 2013 are thoroughly studied. The conducted statistical analysis showed that the significant public sector has been established in the region. It provides the necessary public social services, financial or social assistance to the most vulnerable members of society.
The Agriculture sectors comprise establishments primarily engaged in growing crops, raising animals, and harvesting fish and other animals. Find information on compliance, enforcement and guidance on EPA laws and regulations on the NAICS 111 & 112 sectors.
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.
Julia L Carboni
Full Text Available We employ public management relationship theory to examine how nonprofits can effectively engage social media stakeholders in two-way communication. Though many nonprofit organizations have a social media presence, there is variance in how well organizations use social media to engage stakeholders. Simply having a social media presence is not enough to engage stakeholders. We examine Facebook posts of a stratified random sample of youth development organizations to determine what predicts stakeholder engagement. We find the type of Facebook post is a significant predictor of stakeholder engagement. Longer posts also significantly predict increased stakeholder engagement. At the organizational level, having many posts is a significant negative predictor of stakeholder engagement, indicating that users may feel bombarded and are less likely to engage. Increased organizational spending on advertising as a proportion of total budget is positively associated with stakeholder engagement.
Carver, Vivien; Reinert, Bonita; Range, Lillian M; Campbell, Catherine; Boyd, Nicole
Tobacco settlement money can be allocated to nonprofit organizations or government agencies. Both have advantages and disadvantages. Nonprofit organizations may have relatively (a) more efficiency/flexibility, but less accountability; (b) narrower focus, but less experience; (c) more ability to advocate, but more obligations; (d) more independence from tobacco industry influence, but less funding; and, (e) more public trust, but less visibility. The present case study of the Partnership for a Healthy Mississippi focuses on six interconnected areas: education (school and community), raising awareness, advocacy, service, enforcement, and research. In 1999 and 2000, tobacco use declined in Mississippi, even compared to neighboring states. This unique partnership's multifaceted approach to social change probably facilitated this decline.
Full Text Available The subject of this research is how spokespersons can be used in campaigns of non-profit organizations, with a goal to increase their visibility and gain public support. Namely, many companies employ celebrities for their media campaigns as protagonists and promoters of brand values. With their appearance and engagement, celebrities transfer part of their image and credibility to the brand, which widens and enriches the field of associations which brands trigger in consumers' conscience. Non-profit organizations could get similar benefits out of these campaigns. In a society where there is a certain level of fascination with celebrities, i.e. celebrity culture, their influence can be used not only to attract attention to the goods, but also to ideas. The goal of the paper is to show how spokespersons can influence behavior and attitudes of the public by participating in media campaigns, and also the important aspects of choosing a spokesperson. The paper is supposed to be a starting point for practitioners,so they can design creative ideas based on this technique on the non-profit organizations market, especially in Serbia.
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.
... § 518.21 Collection of fees and fee rates for technical data. (a) Fees for technical data. Technical data, other than technical data that discloses critical technology with military or space application... 32 National Defense 3 2010-07-01 2010-07-01 true Collection of fees and fee rates for technical...
... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Fee requirements for cost... NEGOTIATION Contract Pricing 215.404-74 Fee requirements for cost-plus-award-fee contracts. In developing a fee objective for cost-plus-award-fee contracts, the contracting officer shall— (a) Follow the...
... and 171 Revision of Fee Schedules; Fee Recovery for Fiscal Year 2012; Proposed Rule #0;#0;Federal... REGULATORY COMMISSION 10 CFR Parts 170 and 171 [NRC-2011-0207] RIN 3150-AJ03 Revision of Fee Schedules; Fee..., inspection, and annual fees charged to its applicants and licensees. The proposed amendments are necessary to...
... Part IV Nuclear Regulatory Commission 10 CFR Parts 170 and 171 Revision of Fee Schedules; Fee...] RIN 3150-AI70 Revision of Fee Schedules; Fee Recovery for FY 2010 AGENCY: Nuclear Regulatory... licensing, inspection, and annual fees charged to its applicants and licensees. The proposed amendments are...
... Part II Nuclear Regulatory Commission 10 CFR Parts 170 and 171 Revision of Fee Schedules; Fee...-2009-0333 RIN 3150-AI70 Revision of Fee Schedules; Fee Recovery for FY 2010 AGENCY: Nuclear Regulatory..., inspection, and annual fees charged to its applicants and licensees. The amendments are necessary to...
... 171 Revision of Fee Schedules; Fee Recovery for Fiscal Year 2011; Proposed Rule #0;#0;Federal Register... COMMISSION 10 CFR Parts 170 and 171 RIN 3150-AI93 [NRC-2011-0016] Revision of Fee Schedules; Fee Recovery for... fees charged to its applicants and licensees. The proposed amendments are necessary to implement the...
... 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...
Visscher, H.J.; Filippidou, F.; Nieboer, N.E.T.
The European Union formulated high ambitions of energy reductions to be realised in the built environment. The existing housing stock covers a major share of energy use and is seen as high potential to contribute to the savings. This should be realised in the first place by reducing the energy
Roč. 40, č. 3 (2004), s. 401-403 ISSN 0038-0288 Institutional research plan: CEZ:AV0Z7085904 Keywords : neziskový sektor * česká republika Subject RIV: AH - Economics Impact factor: 0.200, year: 2004 http://sreview.soc.cas.cz/upl/archiv/files/647_04-3%20workshop%20ortmann.pdf
Wiepking, P.; Bekkers, R.H.F.P.; Wiepking, P.; Handy, F.
The Netherlands has a rich philanthropic history. However, since the introduction of the welfare state during the first half of the twentieth century, the Dutch government took over responsibility for the provision of most public goods and services. In 2007, the Dutch government spent 20 per cent of
In this article, the author reviews research from the organizational sciences to develop turnaround policy guidelines that may prove useful for policy makers and educators. The approach is an integrative review of the literature. The author employs a comprehensive process to unpack and make sense of the turnaround literature from the…
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Determination fees. 760.8 Section 760.8 Banks... HAVING SPECIAL FLOOD HAZARDS § 760.8 Determination fees. (a) General. Notwithstanding any Federal or... flood hazard area. A determination fee may also include, but is not limited to, a fee for life-of-loan...
... 12 Banks and Banking 5 2010-01-01 2010-01-01 false Determination fees. 572.8 Section 572.8 Banks... FLOOD HAZARDS § 572.8 Determination fees. (a) General. Notwithstanding any Federal or State law other... flood hazard area. A determination fee may also include, but is not limited to, a fee for life-of-loan...
... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Determination fees. 339.8 Section 339.8 Banks... IN AREAS HAVING SPECIAL FLOOD HAZARDS § 339.8 Determination fees. (a) General. Notwithstanding any... hazard area. A determination fee may also include, but is not limited to, a fee for life-of-loan...
... Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY SECURITIES OFFERING DISCLOSURE RULES § 16.33 Filing fees. (a) Filing fees must accompany certain filings made under the provisions of this part... Comptroller of the Currency Fees published pursuant to § 8.8 of this chapter. (b) Filing fees must be paid by...
... 32 National Defense 2 2010-07-01 2010-07-01 false Reproduction fees. 310.20 Section 310.20... PROGRAM DOD PRIVACY PROGRAM Access by Individuals § 310.20 Reproduction fees. (a) Assessing fees. (1) Charge the individual only the direct cost of reproduction. (2) Do not charge reproduction fees if...
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Witness fees. 1.339 Section 1.339....339 Witness fees. Witnesses who are subpenaed and respond thereto are entitled to the same fees, including mileage, as are paid for like service in the courts of the United States. Fees shall be paid by...
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Fees. 1602.13 Section 1602.13 Public Welfare... INFORMATION UNDER THE FREEDOM OF INFORMATION ACT § 1602.13 Fees. (a) No fees will be charged for information routinely provided in the normal course of doing business. (b)(1) Fees shall be limited to reasonable...
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Fees. 35.25 Section 35.25 Public Lands... STATEMENTS § 35.25 Fees. The party requesting a subpoena shall pay the cost of the fees and mileage of any... Court. A check for witness fees and mileage shall accompany the subpoena when served, except that when a...
... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Fees. 29.5 Section 29.5 Wildlife and... WILDLIFE REFUGE SYSTEM LAND USE MANAGEMENT General Rules § 29.5 Fees. Fees and charges for the grant of... prescribed by law or regulation, shall be set at a rate commensurate with fees and charges for similar...
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Fees. 2105.5 Section 2105.5 Public Welfare.... 552, THE FREEDOM OF INFORMATION ACT § 2105.5 Fees. (a) Fees shall be charged according to the schedule... been notified that it cannot be determined in advance whether any records will be made available, fees...
... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Fees. 501.9 Section 501.9 Wildlife and Fisheries MARINE MAMMAL COMMISSION IMPLEMENTATION OF THE PRIVACY ACT OF 1974 § 501.9 Fees. A fee of $0.10... request of an individual. No fee shall be charged for copies made at the initiative of the Commission...
... 6 Domestic Security 1 2010-01-01 2010-01-01 false Fees. 5.29 Section 5.29 Domestic Security... § 5.29 Fees. (a) Components shall charge fees for duplication of records under the Privacy Act in the same way in which they charge duplication fees under § 5.11. (b) The Department shall not process a...
... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Loan fee. 1655.21 Section 1655.21 Administrative Personnel FEDERAL RETIREMENT THRIFT INVESTMENT BOARD LOAN PROGRAM § 1655.21 Loan fee. The TSP will charge a participant a $50.00 loan fee when it disburses the loan and will deduct the fee from the...
... 32 National Defense 5 2010-07-01 2010-07-01 false Fee declarations. 701.43 Section 701.43 National... OFFICIAL RECORDS AVAILABILITY OF DEPARTMENT OF THE NAVY RECORDS AND PUBLICATION OF DEPARTMENT OF THE NAVY DOCUMENTS AFFECTING THE PUBLIC FOIA Fees § 701.43 Fee declarations. Requesters should submit a fee...
Like the journals themselves, AGU publication fees have been restructured to accommodate the new online, publish-as-ready approach. The new fee structure is based on authors' providing electronic files of their text and art in acceptable formats (Word, WordPerfect, and LaTeX for text, and .eps or .tif for digital art). However, if you are unable to supply electronic files, you can opt for a higher-charge, full-service route in which AGU will create electronic files from hard copy. All authors for AGU journals are expected to support the journal archive through fees based on number as well as size of article files. The revenue from these fees is set aside for the "Perpetual Care Trust Fund," which will support the migration of the journal archive to new formats or media as technology changes. For several journals, excess length fees remain in place to encourage submission of concisely written articles. During this first transition year, most author fees are based on the number of print page equivalents (pdf) in an article; in the future, however, charges are expected to be associated with file size. The specific fees for each journal are posted on AGU's Web site under Publications-Tools for Authors.
Oz Shy; Zhu Wang
This paper explains why payment card companies charge consumers and merchants fees which are proportional to the transaction values instead of charging a fixed per-transaction fee. Our theory shows that, even in the absence of any cost considerations, card companies earn much higher profit when they charge proportional fees. It is also shown that competition among merchants reduces card companies' gains from using proportional fees relative to a fixed per-transaction fee. Merchants are found ...
... Debt Collection Act (Pub. L. 97-365), including disclosure to consumer reporting agencies and use of... full payment in advance where a requester has previously failed to pay fees in a timely fashion. (B) If...
Fox, Daniel M
POLICY POINTS: Health policy in the United States has, for more than a century, simultaneously and paradoxically incentivized the growth as well as the commercialization of nonprofit organizations in the health sector. This policy paradox persists during the implementation of the Affordable Care Act of 2010. For more than a century, policy in the United States has incentivized both expansion in the number and size of tax-exempt nonprofit organizations in the health sector and their commercialization. The implementation of the Affordable Care Act of 2010 (ACA) began yet another chapter in the history of this policy paradox. This article explores the origin and persistence of the paradox using what many scholars call "interpretive social science." This methodology prioritizes history and contingency over formal theory and methods in order to present coherent and plausible narratives of events and explanations for them. These narratives are grounded in documents generated by participants in particular events, as well as conversations with them, observing them in action, and analysis of pertinent secondary sources. The methodology achieves validity and reliability by gathering information from multiple sources and making disciplined judgments about its coherence and correspondence with reality. A paradox with deep historical roots persists as a result of consensus about its value for both population health and the revenue of individuals and organizations in the health sector. Participants in this consensus include leaders of governance who have disagreed about many other issues. The paradox persists because of assumptions about the burden of disease and how to address it, as well as about the effects of biomedical science that is translated into professional education, practice, and the organization of services for the prevention, diagnosis, treatment, and management of illness. The policy paradox that has incentivized the growth and commercialization of nonprofits in
Tasca, F A; Assunção, L B; Finotti, A R
Stormwater management (SWM) includes a wide range of services aimed at environmental protection, enhancement of water resources and flood control. Local governments are responsible for managing all these aspects within their jurisdiction, but they often present limitations in generating revenues. Thus, many municipalities have been seeking a dedicated funding source for these programs and practices. This publication provides a brief overview of current legal issues associated with stormwater funding focusing on the most used method: fees. It is a successful mechanism to fund legal obligations of municipalities; however, it must have a significant value to motivate the reduction of runoff. Through literature, we found stormwater fees in Australia, Brazil, Canada, Ecuador, France, Germany, Poland, South Africa and the United States (USA). France had the highest average monthly fee, but this financing experience was suspended in 2014. Brazil has the lowest fee by m², comparable to the US fee. While in Brazil overall SWM represents low priority investments, the USA represents one of the most evolved countries in stormwater funding practices. It was noticed by reviewing the international experience that charging stormwater fees is a successful mechanism to fund the legal obligations and environmental protection.
Kingsbury, J.D.; Moller, I.
The Joint Industry Gas Processing Fee Task Force Report, JP-90, was designed to promote negotiation of gas processing fees that are based on principles of equity and fairness for both natural gas producers and processors. Another purpose of the JP-90 was to develop an effective dispute resolution process for use in those cases where negotiations have failed. At its inception, JP-90 was the only guideline for unregulated fee practices in the oil and gas sector in North America. Today PJVA-95, the revised version of JP-90, is in its final draft. It addresses the changing focus of the gas processing business, and changing regulatory roles in Alberta and British Columbia. A number of other fee mechanisms also have been described, such as the jumping pound formula, fixed fees, fees based on price, wellhead purchases, and others. These mechanisms developed over time to allow the processor and the producer to share the price risk. The changing role of regulatory agencies in fee dispute resolution was also discussed briefly
Epstein, S S
The American Cancer Society is fixated on damage control--diagnosis and treatment--and basic molecular biology, with indifference or even hostility to cancer prevention. This myopic mindset is compounded by interlocking conflicts of interest with the cancer drug, mammography, and other industries. The "nonprofit" status of the Society is in sharp conflict with its high overhead and expenses, excessive reserves of assets and contributions to political parties. All attempts to reform the Society over the past two decades have failed; a national economic boycott of the Society is long overdue.
Conversion of hospitals, health insurers, and health plans from nonprofit to for-profit ownership has become a focus of national debate. The author examines why nonprofit ownership has been dominant in the US health system and assesses the strength of the argument that nonprofits provide community benefits that would be threatened by for-profit conversion. The author concludes that many of the specific community benefits offered by nonprofits, such as care for the poor, could be maintained or replaced by adequate funding of public programs and that quality and fairness in treatment can be better assured through clear standards of care and adequate monitoring systems. As health care becomes increasingly commercialized, the most difficult parts of nonprofits' historic mission to preserve are the community orientation, leadership role, and innovation that nonprofit hospitals and health plans have provided out of their commitment to a community beyond those to whom they sell services.
This inquiry contributes to the literature on the development of “nonprofit marketing thought” by describing how the field’s early period established a legacy effect on nonprofit marketing scholarship to the present day. This qualitative work uses a wide variety of sources from a protracted historical period in order to more fully inform a perspective on the relevant issues that have influenced the development of nonprofit marketing scholarship. The investigation suggests that, although the d...
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.
Crampton, P; Dowell, A; Woodward, A
This paper aims to describe and explain the development of third sector primary care organisations in New Zealand. The third sector is the non-government, non-profit sector. International literature suggests that this sector fulfils an important role in democratic societies with market-based economies, providing services otherwise neglected by the government and private for-profit sectors. Third sector organisations provided a range of social services throughout New Zealand's colonial history. However, it was not until the 1980s that third sector organisations providing comprehensive primary medical and related services started having a significant presence in New Zealand. In 1994 a range of union health centres, tribally based Mäori health providers, and community-based primary care providers established a formal network -- Health Care Aotearoa. While not representing all third sector primary care providers in New Zealand, Health Care Aotearoa was the best-developed example of a grouping of third sector primary care organisations. Member organisations served populations that were largely non-European and lived in deprived areas, and tended to adopt population approaches to funding and provision of services. The development of Health Care Aotearoa has been consistent with international experience of third sector involvement -- there were perceived "failures" in government policies for funding primary care and private sector responses to these policies, resulting in lack of universal funding and provision of primary care and continuing patient co-payments. The principal policy implication concerns the role of the third sector in providing primary care services for vulnerable populations as a partial alternative to universal funding and provision of primary care. Such an alternative may be convenient for proponents of reduced state involvement in funding and provision of health care, but may not be desirable from the point of view of equity and social cohesion
Lye, Jenny; Hirschberg, Joe
The recent growth in privately administered secondary education in many developed countries has been a widely observed phenomenon. The Australian private secondary school sector has grown faster than those in any other "OECD" nation, even though the average tuition fees charged by these schools have increased at double the nation's…
In the local fee-for-service sector, 'third-party payment' means that both doctors and patients have little awareness of the direct costs of services. In other systems, such as HMOs, there is a strong cost consciousness on the part of practitioners. These differences in practice setting account in part for the different patterns of ...
three medical aid schemes in which providers are paid on a fee-far-service basis. ... The majority of health care providers in the private sector in. South Mrica are ... hospital, which bills the HMO for all services and accommo- dation expenses.
... purpose of use may be to gain access to collocated private sector facilities as authorized by lease... * authority Fees Contractor or subcontractor (A). A US or foreign contractor or subcontractor, operating... of government business. One time authorization can be provided when an authorized US Government...
Since their introduction in 2006, for the two years for which figures are available, variable tuition fees have brought 1.3 billion British pounds new income into the higher education sector. This report provides an insight into how this income has been used by English universities. It is based on national data and responses from 62% of English…
The application forms for the payment of education fees have been updated and are now available in the Admin e-guide (under the “Useful Documents” heading): Payment of education fees (including language course fees) – AC12A (form to be used by staff members recruited before 1 January 2007, with the exception of former “local staff”). Payment of education fees – AC12B (form to be used by staff members recruited on or after 1 January 2007, by fellows, scientific associates and guest professors and by former “local staff” whose contracts started before 1 January 2007). The Education Fees service will continue to accept the old forms until the end of the current academic year, i.e. until 31 August 2015. Members of the personnel are reminded that any false declaration or failure to declare information with a view to deceiving others or achieving a gain that would result in a financial loss for CERN or...
... AND FIREARMS Duties and Restrictions Relating to Practice § 8.39 Fees. No attorney, certified public accountant, or enrolled practitioner may charge an unconscionable fee for representing a client in any matter...
U.S. Department of Health & Human Services — Durable Medical Equipment, Prosthetics-Orthotics, and Supplies Fee Schedule. The list contains the fee schedule amounts, floors, and ceilings for all procedure codes...
... and operated to publish or broadcast news to the public. For “freelance” journalists to be regarded as... requester agrees in writing to pay the anticipated total fee. In circumstances involving a total fee that...
Stewart, Louis J; Owhoso, Vincent
This article examines the extent of derivative financial instrument use among US nonprofit health systems and the impact of these financial instruments on their cash flows, reported operating results, and financial risks. Our examination is conducted through a case study of New Jersey hospitals and health systems. We review the existing literature on interest rate derivative instruments and US hospitals and health systems. This literature describes the design of these derivative financial instruments and the theoretical benefits of their use by large health care provider organizations. Our contribution to the literature is to provide an empirical evaluation of derivative financial instruments usage among a geographically limited sample of US nonprofit health systems. We reviewed the audited financial statements of the 49 community hospitals and multi-hospital health systems operating in the state of New Jersey. We found that 8 percent of New Jersey's nonprofit health providers utilized interest rate derivatives with an aggregate principle value of $229 million. These derivative users combine interest rate swaps and caps to lower the effective interest costs of their long-term debt while limiting their exposure to future interest rate increases. In addition, while derivative assets and liabilities have an immaterial balance sheet impact, derivative related gains and losses are a material component of their reported operating results. We also found that derivative usage among these four health systems was responsible for generating positive cash flows in the range of 1 percent to 2 percent of their total 2001 cash flows from operations. As a result of our admittedly limited samples we conclude that interest rate swaps and caps are effective risk management tools. However, we also found that while these derivative financial instruments are useful hedges against the risks of issuing long-term financing instruments, they also expose derivative users to credit, contract
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Fees. 1701.4 Section 1701.4 Public Welfare... DISCLOSURE OF INFORMATION § 1701.4 Fees. (a) A fee may be charged for direct costs of document search and... locating records. (b) A fee may be waived in whole or in part where it is determined that it is in the...
... 46 Shipping 1 2010-10-01 2010-10-01 false Fees. 10.219 Section 10.219 Shipping COAST GUARD... Requirements for All Merchant Mariner Credentials § 10.219 Fees. (a) Use table 10.219(a) of this section to calculate the mandatory fees for MMCs and associated endorsements. Table 10.219(a) Fees If you apply for And...
Mostaq M. Hussain
Full Text Available Competence Management (CM has been discussed in contemporary academic and practitioner literature as a managing tool of Core Competences. Most of the studies of CM deal with manufacturing sector and profit organizations. Very little is known about CM in services and almost nothing in not-for profit organization. No research report has yet been found in educational institutions. Although, CM is not only important in manufacturing and profit organizations but also important in non-profit, like educational institutions, in order to meet the required quality and competitiveness of 21st century's education. Thus, an attempt has been made in this research to study CM in the administration of one the top ranking University in a Nordic country. The result results reveal that competencies had been defined in individual, network and unit level, but lack of integration of a comprehensive CM framework unable the higher educational institution to achieve the benefits of core competence. Based on the empirical findings, some policy and research directions are given at the end of the research.
... 7 Agriculture 15 2010-01-01 2010-01-01 false Fees. 2201.21 Section 2201.21 Agriculture Regulations of the Department of Agriculture (Continued) LOCAL TELEVISION LOAN GUARANTEE BOARD LOCAL TELEVISION LOAN GUARANTEE PROGRAM-PROGRAM REGULATIONS Loan Guarantees § 2201.21 Fees. (a) Application Fee. The...
... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Determination fees. 614.4950 Section 614.4950... Insurance Requirements § 614.4950 Determination fees. (a) General. Notwithstanding any Federal or State law... or will be located in a special flood hazard area. A determination fee may also include, but is not...
... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Determination fees. 36...) LOAN GUARANTY Sale of Loans, Guarantee of Payment, and Flood Insurance § 36.4707 Determination fees. (a... will be located in a special flood hazard area. A determination fee may also include, but is not...
... existing Overflight Fees by using current FAA cost accounting data and air traffic activity data. This... information upon which the Overflight Fees were based. The FAA had already begun developing a new Cost... that the fees would be derived from cost data from the new CAS. A new IFR was published in the Federal...
.... The current fees are based on the usual costs, such as salaries, equipment, travels, and supplies... valid reproduction of a file; this service is available for an additional fee. Cost means the total... created and maintained them. Sec. 1258.4 What costs make up the NARA fees? (a) 44 U.S.C. 2116(c) allows...
... proposed fees failed to recover half of the actual operating costs of the cable and satellite program, and... Study for Setting Cable and Satellite SOA Filing Fees The original cost study for the Office's...-personnel costs to address concerns that an aberrant year may have an undue impact on the proposed fees. The...
... 7 Agriculture 15 2010-01-01 2010-01-01 false Examination fees. 4290.692 Section 4290.692... Recordkeeping, Reporting, and Examination Requirements for RBICs Examinations of Rbics by the Secretary for Regulatory Compliance § 4290.692 Examination fees. (a) General. The Secretary will assess fees for...
Calcoen, Piet; van de Ven, Wynand P M M
In Belgium and France, physicians can charge a supplementary fee on top of the tariff set by the mandatory basic health insurance scheme. In both countries, the supplementary fee system is under pressure because of financial sustainability concerns and a lack of added value for the patient. Expenditure on supplementary fees is increasing much faster than total health expenditure. So far, measures taken to curb this trend have not been successful. For certain categories of physicians, supplementary fees represent one-third of total income. For patients, however, the added value of supplementary fees is not that clear. Supplementary fees can buy comfort and access to physicians who refuse to treat patients who are not willing to pay supplementary fees. Perceived quality of care plays an important role in patients' willingness to pay supplementary fees. Today, there is no evidence that physicians who charge supplementary fees provide better quality of care than physicians who do not. However, linking supplementary fees to objectively proven quality of care and limiting access to top quality care to patients able and willing to pay supplementary fees might not be socially acceptable in many countries. Our conclusion is that supplementary physicians' fees are not sustainable.
... 6 Domestic Security 1 2010-01-01 2010-01-01 false Fees. 13.25 Section 13.25 Domestic Security DEPARTMENT OF HOMELAND SECURITY, OFFICE OF THE SECRETARY PROGRAM FRAUD CIVIL REMEDIES § 13.25 Fees. The party requesting a subpoena will pay the cost of the fees and mileage of any witness subpoenaed in the amounts that...
... PROGRAM DEFENSE CONTRACT AUDIT AGENCY (DCAA) FREEDOM OF INFORMATION ACT PROGRAM § 290.8 Fees. (a) Fees... cost and obtain satisfactory assurance of full payment. This fee declaration generally applies when the requester has a history of prompt payments, however, an advance payment may be required of an amount up to...
... 44 Emergency Management and Assistance 1 2010-10-01 2010-10-01 false Reproduction fees. 6.85... HOMELAND SECURITY GENERAL IMPLEMENTATION OF THE PRIVACY ACT OF 1974 Fees § 6.85 Reproduction fees. (a... over 81/2 x 14 inches or whose physical characteristics do not permit reproduction by routine...
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Fees. 1705.10 Section 1705.10 Public Welfare... PRIVACY REGULATIONS § 1705.10 Fees. (a) The Commission will not charge an individual for the costs of... necessary part of the process of disclosing the record to the individual) the Commission will charge a fee...
... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Fees. 520.7 Section 520.7 Wildlife and Fisheries MARINE MAMMAL COMMISSION PUBLIC AVAILABILITY OF AGENCY MATERIALS § 520.7 Fees. (a) The following... Counsel or the Director determines that waiver or reduction of the fee is in the public interest because...
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Reporter's fees. 4.436 Section 4.436 Public Lands: Interior Office of the Secretary of the Interior DEPARTMENT HEARINGS AND APPEALS PROCEDURES... Fact § 4.436 Reporter's fees. Reporter's fees shall be borne by the Bureau. ...
... 4 Accounts 1 2010-01-01 2010-01-01 false Fees. 83.17 Section 83.17 Accounts GOVERNMENT ACCOUNTABILITY OFFICE RECORDS PRIVACY PROCEDURES FOR PERSONNEL RECORDS § 83.17 Fees. (a) Generally, GAO's policy... discretion may charge a fee when the cost for copying the record (at a rate of 20 cents per page) would be in...
... DEFENSE NUCLEAR FACILITIES SAFETY BOARD 10 CFR Part 1703 FOIA Fee Schedule Update AGENCY: Defense Nuclear Facilities Safety Board. ACTION: Establishment of FOIA Fee Schedule. SUMMARY: The Defense Nuclear Facilities Safety Board is publishing its Freedom of Information Act (FOIA) Fee Schedule Update pursuant to...
... 42 Public Health 1 2010-10-01 2010-10-01 false Fees. 4.7 Section 4.7 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL PROVISIONS NATIONAL LIBRARY OF MEDICINE § 4.7 Fees. The Director may charge reasonable fees for any service provided by the Library under this part...
... DEFENSE NUCLEAR FACILITIES SAFETY BOARD 10 CFR Part 1703 FOIA Fee Schedule Update AGENCY: Defense Nuclear Facilities Safety Board. ACTION: Establishment of FOIA Fee Schedule. SUMMARY: The Defense Nuclear Facilities Safety Board is publishing its Freedom of Information Act (FOIA) Fee Schedule Update pursuant to...
... FEDERAL HOUSING FINANCE AGENCY [No. 2010-N-11] Private Transfer Fee Covenants AGENCY: Federal... Housing Finance Agency (FHFA) is proposing to issue a Guidance, ``Guidance on Private Transfer Fee... fee covenants. Such covenants appear adverse to liquidity, affordability and stability in the housing...
... LEGAL SERVICES CORPORATION 45 CFR Part 1609 Fee-Generating Cases AGENCY: Legal Services... on fee-generating cases to clarify that it applies only to LSC and private non-LSC funds. DATES: This... fee-generating cases to clarify that it applies only to LSC and private non-LSC funds. 76 FR 6381. On...
... LEGAL SERVICES CORPORATION 45 CFR Part 1609 Fee-Generating Cases AGENCY: Legal Services...) proposes to amend the Legal Services Corporation's regulation on fee-generating cases to clarify that it... intended. LSC's regulation at 45 CFR part 1609, Fee- Generating Cases, is based on Sec. 1007(b)(1) of the...
... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Fees. 802.22 Section 802.22 Judicial... Privacy Act § 802.22 Fees. The Agency shall charge fees under the Privacy Act for duplication of records... Information Act (See § 802.10(i)(1)). ...
.... The Board will charge the requester fees for services provided in processing requests for information... limits for making a decision on the new or pending request. (e) Fee schedule. (1) Fees for document... of the information is not primarily in the commercial interest of the requester. This decision will...
... 16 Commercial Practices 1 2010-01-01 2010-01-01 false Fees. 4.5 Section 4.5 Commercial Practices... same fees and mileage as are paid witnesses in the courts of the United States. (b) Presiding officers... in the courts of the United States. (c) Responsibility. The fees and mileage referred to in this...
... this section, except the FBI fee, may be adjusted annually on or after October 1, 2007, by publication... 49 Transportation 9 2010-10-01 2010-10-01 false Fee collection. 1572.501 Section 1572.501... ASSESSMENTS Fees for Security Threat Assessments for Transportation Worker Identification Credential (TWIC...
... 32 National Defense 5 2010-07-01 2010-07-01 false PA fees. 701.123 Section 701.123 National... OFFICIAL RECORDS AVAILABILITY OF DEPARTMENT OF THE NAVY RECORDS AND PUBLICATION OF DEPARTMENT OF THE NAVY DOCUMENTS AFFECTING THE PUBLIC DON Privacy Program § 701.123 PA fees. The PA fee schedule is only applicable...
Kim, Tae Hyun
Financial distress can have a detrimental influence on the performance of hospitals. Hospital management needs to monitor potential financial distress effectively and know how it will respond depending on the severity of the circumstances. This study examined the multiple factors that may explain the financial distress of nonprofit hospitals during 1998 to 2001 and discussed their importance. To obtain more robust results, financial distress was assessed in 2 ways: first, financial strength index was used to incorporate 4 financial dimensions including profitability, liquidity, leverage, and physical facilities; second, cash flow (CF) was used to address the issues of accrual-based accounting in hospitals. This study finds that decrease in occupancy rate and increase in Medicaid payer mix, health maintenance organization penetration, market competition, physician supply, and percentage of the elderly are associated with increased likelihood of financial distress of urban hospitals. Increases in both Medicare and Medicaid payer mix, however, are related to higher likelihood of financial distress of rural hospitals.
Cristiano Rocha Heckert
Full Text Available Este artigo examina a qualidade de serviços nas organizações do terceiro setor. Por meio de revisão da literatura e de um estudo de caso, discutem-se as diferenças na aplicação do conceito de qualidade de serviços (expectativas X percepção dos clientes no terceiro setor em comparação com as empresas de mercado. Conclui-se que as organizações do terceiro setor não apresentam um único tipo de cliente, mas diversos stakeholders que assumem esse papel. Cada um desses atores possui diferentes expectativas com relação à instituição e apresenta diferentes critérios de avaliação da qualidade de seus serviços. Destaca-se, ainda, que, em função de valores como "justiça" e "solidariedade", fundamentais neste tipo de organização, o processo de prestação de serviços assume especial relevância no terceiro setor, sendo muitas vezes tão ou mais importante que os resultados obtidos.This article analyses service quality in nonprofit organizations. Based on a literature review and a case study, it discusses the differences in applying the service quality concept (customer expectations X perception in the nonprofit sector, in comparison to for-profit companies. It concludes that nonprofits don't present a single type of customer, but several stakeholders playing that role. Each of those actors has different expectations towards the organization and presents different criteria when evaluating service quality. It should also be pointed that, due to values such as "justice" and "solidarity", essential in that type of organization, the service deliver process assumes special importance in nonprofits and, sometimes, become as or even more important than the results obtained.
... 32 National Defense 1 2010-07-01 2010-07-01 false What financial management standards do I include... financial management standards do I include for nonprofit participants? So as not to force system changes..., your expenditure-based TIA's requirements for the financial management system of any nonprofit...
Bradley, Jean Ryberg
This dissertation consists of three essays using publicly reported internal control deficiencies to examine agency conflicts in the unique organizational setting provided by nonprofit charter schools. In my first essay, I find evidence that increased agency conflicts in nonprofit charter schools are "not" associated with increased…
... SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Property § 37.690 How are nonprofit... institution of higher education or in a nonprofit organization whose primary purpose is conducting scientific...
... with or controlled by a for-profit organization; and E. May be a consumer cooperative, Indian tribe or... rating/ranking lists. F. Provisions for providing preference to loan requests from nonprofit... qualify for nonprofit preference. VIII. Exception authority. The Administrator, or his/her designee, may...
Razis, V; Razis, N
This paper considers a broad spectrum of literature concerning the limitations and value of applying marketing management principles from the private sector to public or non-profit organizations. The Child Accident Prevention Foundation of Southern Africa is used as a principle case-study. The authors conclude that there is much to be gained from applying a more systematic approach, providing one adapts business strategies to more complex social environments and objectives. Since both marketing and social issues share the challenge of 'sensitivity serving and satisfying human needs,' (Kotler, 1983 p 272) there are also some instances where business can learn from the experience of social organizations in attempts to influence human behavior.
Malchow-Møller, Nikolaj; Nielsen, Søren Bo; Skaksen, Jan Rose
are unconstrained, the optimal tax/fee system involves regressive income taxes and high tuition fees. A progressive labor income tax system may, on the other hand, be a second-best response to politically constrained, low tuition fees. Finally, the existence of individuals with different abilities will also move...... the optimal income tax system toward progressivity.......The fact that education provides both a productive and a consumptive (nonproductive) return has important and, in some cases, dramatic implications for optimal taxes and tuition fees. Using a simple model, we show that when the consumption share in education is endogenous and tuition fees...
Preyas S. Desai
Most franchisors charge an advertising fee in addition to the better known royalty and franchise fee. We study the role of the advertising fee in improving channel coordination. We begin our analysis with a simple case of one franchisor dealing with two identical franchisees and find that the advertising fee allows the franchisor to commit to a specific level of advertising spending at the time of contract acceptance. We also find that the lump-sum advertising fee is better than the sales-bas...
Nolte, Isabella M; Boenigk, Silke
During disasters, partnerships between public and nonprofit organizations are vital to provide fast relief to affected communities. In this article, we develop a process model to support a performance evaluation of such intersectoral partnerships. The model includes input factors, organizational structures, outputs and the long-term outcomes of public–nonprofit partnerships. These factors derive from theory and a systematic literature review of emergency, public, nonprofit, and network research. To adapt the model to a disaster context, we conducted a case study that examines public and nonprofit organizations that partnered during the 2010 Haiti earthquake. The case study results show that communication, trust, and experience are the most important partnership inputs; the most prevalent governance structure of public–nonprofit partnerships is a lead organization network. Time and quality measures should be considered to assess partnership outputs, and community, network, and organizational actor perspectives must be taken into account when evaluating partnership outcomes.
Ainul Hayati Daud; Hazmimi Kasim
The industrial sector is categorized as related to among others, the provision of technical and engineering services, supply of products, testing and troubleshooting of parts, systems and industrial plants, quality control and assurance as well as manufacturing and processing. A total of 161 entities comprising 47 public agencies and 114 private companies were selected for the study in this sector. The majority of the public agencies, 87 %, operate in Peninsular Malaysia. The remainders were located in Sabah and Sarawak. The findings of the study on both public agencies and private companies are presented in subsequent sections of this chapter. (author)
Ainul Hayati Daud; Hazmimi Kasim
The applications of nuclear technology in agriculture sector cover the use of the technology at every aspects of agricultural activity, starting from the seed to harvesting as well as the management of plantations itself. In this sector, a total of 55 entities comprising 17 public agencies and 38 private companies were selected for the study. Almost all, 91 % of them are located in Peninsular Malaysia; the rest operates in Sabah and Sarawak. The findings of the study in the public agencies and private companies are presented in the next sections. (author)
... DEPARTMENT OF THE INTERIOR National Indian Gaming Commission Fee Rate Correction In notice document 2013-05334, appearing on page 14821 in the issue of Thursday, March 7, 2013, make the following correction: On page 14821, in the second column, in the eighth line from the bottom of the page, ``Dated...
Full Text Available Out-of-pocket payments in health care have been shown to impose significant burden on households in Sub-Saharan Africa, leading to constrained access to health care and impoverishment. In an effort to reduce the financial burden imposed on households by user fees, some countries in Sub-Saharan Africa have abolished user fees in the health sector. Zambia is one of few countries in Sub-Saharan Africa to abolish user fees in primary health care facilities with a view to alleviating financial burden of out-of-pocket payments among the poor. The main aim of this paper was to examine the extent and patterns of financial protection from fees following the decision to abolish user fees in public primary health facilities.Our analysis is based on a nationally representative health expenditure and utilization survey conducted in 2014. We calculated the incidence and intensity of catastrophic health expenditure based on households' out-of-pocket payments during a visit as a percentage of total household consumption expenditure. We further show the intensity of the problem of catastrophic health expenditure (CHE experienced by households.Our analysis show that following the removal of user fees, a majority of patients who visited public health facilities benefitted from free care at the point of use. Further, seeking care at public primary health facilities is associated with a reduced likelihood of incurring CHE after controlling for economic wellbeing and other covariates. However, 10% of households are shown to suffer financial catastrophe as a result of out-of-pocket payments. Further, there is considerable inequality in the incidence of CHE whereby the poorest expenditure quintile experienced a much higher incidence.Despite the removal of user fees at primary health care level, CHE is high among the poorest sections of the population. This study also shows that cost of transportation is mainly responsible for limiting the protective effectiveness of
James, Chris D; Hanson, Kara; McPake, Barbara; Balabanova, Dina; Gwatkin, Davidson; Hopwood, Ian; Kirunga, Christina; Knippenberg, Rudolph; Meessen, Bruno; Morris, Saul S; Preker, Alexander; Souteyrand, Yves; Tibouti, Abdelmajid; Villeneuve, Pascal; Xu, Ke
Many low- and middle-income countries continue to search for better ways of financing their health systems. Common to many of these systems are problems of inadequate resource mobilisation, as well as inefficient and inequitable use of existing resources. The poor and other vulnerable groups who need healthcare the most are also the most affected by these shortcomings. In particular, these groups have a high reliance on user fees and other out-of-pocket expenditures on health which are both impoverishing and provide a financial barrier to care. It is within this context, and in light of recent policy initiatives on user fee removal, that a debate on the role of user fees in health financing systems has recently returned. This paper provides some reflections on the recent user fees debate, drawing from the evidence presented and subsequent discussions at a recent UNICEF consultation on user fees in the health sector, and relates the debate to the wider issue of access to adequate healthcare. It is argued that, from the wealth of evidence on user fees and other health system reforms, a broad consensus is emerging. First, user fees are an important barrier to accessing health services, especially for poor people. They also negatively impact on adherence to long-term expensive treatments. However, this is offset to some extent by potentially positive impacts on quality. Secondly, user fees are not the only barrier that the poor face. As well as other cost barriers, a number of quality, information and cultural barriers must also be overcome before the poor can access adequate health services. Thirdly, initial evidence on fee abolition in Uganda suggests that this policy has improved access to outpatient services for the poor. For this to be sustainable and effective in reaching the poor, fee removal needs to be part of a broader package of reforms that includes increased budgets to offset lost fee revenue (as was the case in Uganda). Fourthly, implementation matters
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.
In 1995 the energy consumption of the sectors public administration, defence and mandatory social insurance was investigated. Also attention was paid to the energy consumption in the sectors environmental services, organizations for employees, employers and professions, and other non-profit and political organizations, cultural, sports and recreational sectors, and other services. The investigation concerned the use of natural gas, electricity, district heating, and domestic fuel oil.
Moos, W H; Kodukula, K
Nonprofit organizations (NPOs) play an increasingly important role providing solutions to the significant challenges faced today by both large pharmaceutical and smaller biotechnology companies, not to mention academia. NPOs chartered for the public benefit are common in the USA and in selected other parts of the world. SRI International, originally founded as the Stanford Research Institute in 1946, is one of the largest and most successful independent NPOs. To provide a perspective on NPO business models, a number of SRI case studies spanning a broad range of technical and business initiatives will be summarized, including basic and contract research, discovery and development of new drugs and biologics, pharmaceutical and biotech research and development and contract services, technology pivots, company spin-ins and spin-outs, and the creation of new NPOs. How to bridge the National Institute of Health's "Valley of Death" and how to navigate the Food and Drug Administration's "Critical Path" will be discussed. We conclude with lessons learned about collaborations and routes to commercialization, along with food for thought for bioscience companies and outsourcing participants. Throughout, we attempt to explain why the role of NPOs is important to both the scientific and business communities and to patients and caregivers.
... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Fee base. 915.404-4-71-6... CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 915.404-4-71-6 Fee base. (a) The fee base shown... estimate of cost to which a percentage factor is applied to determine maximum fee allowances. The fee base...
... diem costs associated with inspection of the shipment. These fees are in place of, not in addition to... Federal holiday. (h) Fee schedule. Inspection fee schedule Fee cost per shipment per year 2008 2009 2010... 50 Wildlife and Fisheries 1 2010-10-01 2010-10-01 false What fees apply to me? 14.94 Section 14.94...
... updating fees. Each fee shall be updated by updating the cost components comprising the fee. Cost... direct labor costs are direct labor costs determined by the cost study set forth in Revision of Fees For... by total office costs for the Offices directly associated with user fee activity. Actual updating of...
... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false NARA reproduction fee... ADMINISTRATION PUBLIC AVAILABILITY AND USE FEES § 1258.12 NARA reproduction fee schedule. (a) Certification: $15...) Unlisted processes: For reproductions not covered by this fee schedule, see also § 1258.4. Fees for other...
McRae, J A
This article outlines three methods of mental health marketing--formal, intermediary, and interactive. It discusses advantages and disadvantages of each method. These approaches are particularly good for public, non-profit agencies and individuals in contacting the private sector. The need for flexibility and marketing mix is emphasized.
Lavack, A M
This content analysis examines a sample of 203 alcohol-related North American TV commercials dealing with alcohol moderation and driving under the influence (DUI), in order to determine whether the type of ad sponsor has an impact on the message content. Corporate sponsors, such as breweries and distillers, are compared to nonprofit sponsors such as governments and nonprofit organizations. Findings show that ads from corporate sponsors are less likely to make mention of threats or negative consequences, and are also less likely to use fear arousal. However, DUI/alcohol moderation ads from corporate sponsors and nonprofit sponsors do not differ in the degree to which they use humor or positive approaches.
Sebastian Ion Ceptureanu
Full Text Available This paper analyses sustainability perceptions in Romanian non-profits by investigating 81 non-profits managers and board members. Using a multidimensional sustainability measurement framework, Success Factor Analysis, as a conceptual model, we measured perceptions on 5 critical sustainability factors: People, Business Model, Operations, Strategy and Culture and concluded that there are significant differences in the perceptions of sustainability depending on respondents’ previous failure experiences. While those which previously experienced failure adopt a long-term approach based on marketization, clear accountability standards and rely on strategy, while the others prefer a short-term approach, focused more on non-profits operations and focus on human resources.
Within the framework of assessing the state of the environment in Lebanon, this chapter describes primary energy demand, the electricity generating sector and environmental impacts arising from the energy sector.Apart from hydropower and traditional energy sources, which together represent 1.7% of energy consumption, all energy in Lebanon derives from imported petroleum products and some coal.Tables present the imports of different petroleum products (Gasoil, Kerosene, fuel oil, coal etc...), their use, the energy balance and demand.Energy pricing and pricing policies, formal and informal electricity generations in Lebanon are described emphasized by tables. The main environmental impacts are briefly summarized. Thermal power stations give rise to emissions of Sulphur dioxide (SO 2 ), particulates, oxides of nitrogen (NO x ) and CO/CO 2 from combustion of primary fuel informally generated power from both industry and domestic consumption produce particulate materials and emissions of NO x and SO 2 projected emissions of SO 2 from the power sector with the present generating capacity and with the new combined cycle power plants in operation are shown. Other environmental impacts are described. Recommendations for supply and environment policy are presented
Bangalee, Varsha; Suleman, Fatima
South Africa has proposed the implementation of a maximum logistics fee paid by pharmaceutical manufacturers to wholesalers and distributors. However very little knowledge exists of the effects, unintended or otherwise, of the implementation of these proposed regulations, which are required to guide further policy development and implementation. The objectives of this study was to therefore evaluate the effects of the proposed logistics fee cap on different pharmaceuticals and different dosage forms, as well as to observe the logistics fee contribution to the Single Exit Price. Private sector medicine prices were sourced from the South African Medicine Price Registry as at 20 December 2013. For each medicine the maximum logistics fee was calculated based on the 2012 proposed government guidelines. The logistics fee as a percentage of the final Single Exit Price was calculated, as part of the analysis of results. Out of the 47 medicines in the overall sample from the current study, only 16 medicines showed a decrease in the Single Exit Price with the application of the maximum logistics fee cap. This study reveals the need for greater transparency of the mark ups along the distribution chain as well as further research with regards to the costing of logistics fees of similar pharmaceuticals.
Bangkok's fee-charging Integrated Family Planning and Parasite Control Program (FPPC) is implemented by the Population and Community Development Association (PDA) and has grown from serving 36 schools and raising about US$1500 in 1976 to serving 231 schools and 200 factories and raising over US$75,000 in 1984. In addition to promoting health, the program aims at instilling a lifetime commitment to sensible health and family practices in the community. This urban program has been implemented in conjunction with a rural FPPC program through the financial and technical support of JOICFP, since 1976. Prior to that, PDA provided only family planning services. PDA is currently Thailand's largest private, non-profit organization involved in health care, appropriate technology, refugee assistance, water supply, agricultural marketing, as well as family planning and parasite control. The FPPC program works to mobilize the community to offer its support. Community involvement begins with the management of the program. Another community involvement comes from medical professionals from the local medical university who participate in the program for a fraction of their fees. Community-based family planning volunteers distribute contraceptives throughout their areas. The community also actively supports the FPPC program financially by paying fees. To communicate the benefits that people can derive from the services it offers, Bangkok's Urban FPPC program utilizes sophisticated marketing techniques such as advertising, direct mail, and a variety of public relations efforts. Family planning is publicly promoted in vasectomy festivals held each year throughout Bangkok. Married men are offered vasectomies free of charge if they have had 2 or more children. Exhibitions on parasite control and other health-related topics are also featured together with the sale of promotional items. Many of the program's activities have become major media events. Much of the credit is due to the
... estimated fee is more than $250.00 or you have a history of failing to pay FOIA fees to HUD in a timely... consumer credit reporting agencies of your delinquency. (3) If you owe fees for previous FOIA responses...
... 32 National Defense 5 2010-07-01 2010-07-01 false Collection of fees and fee rates for technical... fee rates for technical data. (a) Technical data, other than technical data that discloses critical... after the person requesting such technical data pays all reasonable costs attributed to search...
van Wissen, N.; Wonneberger, A.
Although Facebook provides organizations with the opportunity to easily engage with stakeholders online, very little is known about the effectiveness of organizational communication strategies. This study examines how nonprofit organizations (NPOs) use Facebook to engage with stakeholders through
... 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...
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.
Full Text Available This inquiry contributes to the literature on the development of “nonprofit marketing thought” by describing how the field’s early period established a legacy effect on nonprofit marketing scholarship to the present day. This qualitative work uses a wide variety of sources from a protracted historical period in order to more fully inform a perspective on the relevant issues that have influenced the development of nonprofit marketing scholarship. The investigation suggests that, although the debate on whether or not marketing is a science was nominally resolved years ago, the origins of marketing scholarships as an applied business discipline remain influential. The effects on this influence is a body of research that is fragmented, conflicted, sometimes invalid, and has produced few general theories indicative of a social science. Recommendations are offered for improving the quality of nonprofit marketing scholarship.
Weighing the corporate against the nonprofit governance model, the answer may be "neither." Both systems can learn from each other, experts say, and best practices in public companies do not automatically translate to health care boards.
Johnson, Kenneth C.
An expedient phase-out of carbon emissions in the electricity sector could be facilitated by imposing carbon fees and applying the revenue exclusively to subsidize new, low-carbon generation sources. Since there would initially be no 'new sources', fees would be substantially zero at the outset of the program. Nevertheless, the program would immediately create high price incentives for low-carbon capacity expansion. Fees would increase as new, low-carbon sources gain market share, but price competition from a growing, subsidized clean-energy industry would help maintain moderate retail electricity prices. Subsidies would automatically phase out as emitting sources become obsolete.
Wo, James C
Although some urban sociology perspectives suggest how certain sociodeomgraphic characteristics influence nonprofit development, there is a dearth of empirical research to assess neighborhood differences in nonprofit organizations. The goal of the current study is to build upon the extant literature by examining how both concentrated disadvantage and violent crime impact nonprofit density across neighborhoods. Using data from Los Angeles census tracts from 2010 to 2012, I test for linear and nonlinear influences that these two neighborhood factors might exert on nonprofit density. Poisson regression models show that concentrated disadvantage has a nonlinear (U-shaped) effect on all forms of nonprofit density, whereas violent crime has a linear and deleterious effect on all forms of nonprofit density. These results provide important new insights for urban sociology and policy; most importantly, the extent to which neighborhoods with ongoing social problems can later respond to such problems via access to nonprofit organizations. Copyright © 2018 Elsevier Inc. All rights reserved.
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 ...
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...
The thesis explores social media use of Finnish non-profit organisations using the examples of the Finnish Red Cross and the World Wildlife Foundation Finland. Although the field is widely discussed, no previous studies have looked at the measuring of social media communication in the field of Finnish non-profits. In order to assess the impact of their online communication, specifically on social media platforms, organisations have begun to implement various tools for data accumulation and an...
Richard G. Frank; David S. Salkever
This article studies provision of charity care by private, nonprofit hospitals. We demonstrate that in the absence of large positive income effects on charity care supply, convex preferences for the nonprofit hospital imply crowding out by other private or government hospitals. Extending our model to include impure altruism (rivalry) provides a possible explanation for the previously reported empirical result that both crowding out and income effects on indigent care supply are often weak or ...
Schlesinger, M; Gray, B; Bradley, E
As American medicine has been transformed by the growth of managed care, so too have questions about the appropriate role of nonprofit ownership in the health care system. The standards for community benefit that are increasingly applied to nonprofit hospitals are, at best, only partially relevant to expectations for nonprofit managed care plans. Can we expect nonprofit ownership to substantially affect the behavior of an increasingly competitive managed care industry dealing with insured populations? Drawing from historical interpretations of tax exemption in health care and from the theoretical literature on the implications of ownership for organizational behavior, we identify five forms of community benefit that might be associated with nonprofit forms of managed care. Using data from a national survey of firms providing third-party utilization review services in 1993, we test for ownership-related differences in these five dimensions. Nonprofit utilization review firms generally provide more public goods, such as information dissemination, and are more "community oriented" than proprietary firms, but they are not distinguishable from their for-profit counterparts in addressing the implications of medical quality or the cost of the review process. However, a subgroup of nonprofit review organizations with medical origins are more likely to address quality issues than are either for-profit firms or other nonprofit agencies. Evidence on responses to information asymmetries is mixed but suggests that some ownership related differences exist. The term "charitable" is thus capable of a definition far broader than merely the relief of the poor. While it is true that in the past Congress and the federal courts have conditioned the hospital's charitable status on the level of free or below cost care that it provided for indigents, there is no authority for the conclusion that the determination of "charitable" status was always so limited. Such an inflexible
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.
L B Mzini
Full Text Available Globally, there is growing recognition of participatory public expenditure management (PPEM. PPEM is seen as the process whereby citizens and civil society organisations participate in the management of public expenditures. The adoption of PPEM is aimed at ensuring greater transparency, better targeting and tracking of resources, and increased overall responsiveness. The Gauteng Department of Health and Social Development (GDHSD is committed to co-operative governance; this includes working with different spheres of government and civil society or non-profit organisations (NPOs. NPOs are required to have a governing committee to manage funds allocated by GDHSD. The committee has the capacity to hold the NPO management accountable for the resources (financial and material entrusted to it by the GDHSD. The effectiveness of NPOs is challenged by poor attendance of board members at meetings, poor understanding of the board’s mandate and responsibilities and lack of experience amongst members. The paradigm of PPEM is still faced with challenges to ensure that significant flows of revenue are accounted for and used effectively for growth and poverty reduction. This study is divided into three components. The first section focuses on the background, the introduction and the conceptual framework. The second part focuses on the empirical study for deriving a benchmark for the South African NPO sector. The third section highlights good practices as well as governance-related challenges. Finally, for further consideration by the GDHSD, a series of recommendations is provided, focusing on how key domestic stakeholders can better contribute to successful participatory budgeting programmes. Keywords: Participatory public expenditure management, non-profit organisations, pro-poor spending, public finance, public financial management, early childhood development. Disciplines: Public Management and Administration, Public Financial Management
Ault, Kelvin; Childs, Brad; Wainright, Charles F; Young, Marilyn
The purpose of this article is to explore the factors that affect the negotiations for an acquisition of a nonprofit system by an investor-owned entity. The recent economic downturn, accompanying credit crisis, and healthcare reform legislation will likely encourage and accelerate the pace of merger and acquisition (M&A) transactions between investor-owned entities and nonprofit hospitals. As many nonprofits are smaller, more financially vulnerable, and more limited in their access to capital than their investor-owned counterparts, nonprofits could be prime targets for investor-owned acquirers during the healthcare reform implementation period. In M&A transactions of this type, the investor-owned acquirer typically is motivated to pursue an acquisition when the deal promises an acceptable return on investment and decreased operating costs from economies of scale. Alternatively, the nonprofit target is typically seeking funding for upgrades to facilities and information technology systems as well as a continued commitment to charity care and managed-care contracting leverage. A successful acquisition of a nonprofit hospital by an investor-owned company requires a careful analysis of relevant tax, economic, and strategic factors prior to closing the deal. This article lists the most significant factors to consider in these deals and explains how these factors should influence the purchase price and postacquisition cash flow.
Callaway, J M; Fenhann, J; Gorham, R; Makundi, W; Sathaye, J
This publication contains five papers that were written as a part of the GEF project, The Economics of Greenhouse Gas Limitations. The main goal of the project was to assess the greenhouse gas reductions and incremental costs of mitigation option sin Ecuador, Argentina, Senegal, Mauritius, Vietnam, Indonesia, Estonia and Hungary. In addition, regional studies were conducted for the Andean Pact nations and Southern Africa to assess various aspects of regional co-operation in reducing greenhouse gas emissions. The GEF study also involved the development of a methodological framework for climate change assessment, with a special emphasis on developing countries. These guidelines have been published in a separate document, Economics of Greenhouse Gas Limitations: Methodological Guidelines. The papers in this publication focus on various methodological and policy aspects of greenhouse gas mitigation at the sectoral level, and are outgrowth of work performed on other parts of the GEF project. (au)
... demand exists for a good, resource, or service, its market price will be determined using commercial... substantial competitive demand, market price will be determined by taking into account the prevailing prices... advance, when feasible. The benefit of charging user fees must outweigh the cost of collecting the fees...
... requester has a history of prompt payment of FOIA fees, or require an advance payment of an amount up to the full estimated charges in the case of requesters with no history of payment; or (2) A requester has previously failed to pay a fee charged in a timely fashion (i.e., within 30 days of the date of the billing...
... Commission will notify the requestor of the likely cost and, where the requestor has a history of prompt... FOIA fee payment history, the Commission will require an advance payment of an amount up to the full estimated charges; or (2) A requestor has previously failed to pay a fee in a timely fashion (i.e., within...
... satisfactory assurance of full payment where the requester has a history of prompt payment of Privacy Act fees... case of requesters with no history of payment; or (B) The requester has previously failed to pay a Privacy Act fee charged in a timely fashion (i.e., within 30 days of the date of the billing). In such...
..., opinion or policy matters, the requester shall pay to the government a fee calculated to reimburse the... witness and attendance at trial. (2) All costs for documents necessary for such expert testimony shall be... expenses prescribed for attendance by the applicable rule of court. If no such fee is prescribed, the...
... DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION PRIVACY ACT REGULATIONS § 5b.13 Fees. (a) Policy. Where applicable, fees for copying records will be charged in accordance with the schedule set... whether the search is manual, mechanical, or electronic. Where a copy of the record must be made in order...
... securities of B, a non-publicly traded issuer. The agreed upon acquisition price is $99 million subject to... voting securities of B, a non-publicly traded issuer, but will accept up to 100 percent of the shares if... check or by electronic wire transfer (EWT). The fee must be paid in U.S. currency. (1) Fees paid by...
... 7 Agriculture 2 2010-01-01 2010-01-01 false Fees; certificates. 27.81 Section 27.81 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing... CLASSIFICATION UNDER COTTON FUTURES LEGISLATION Regulations Costs of Classification and Micronaire § 27.81 Fees...
... percent threshold, the fees will change for fiscal year 2014. Second, to determine how much the fees... Amended TSR and will not establish or alter any record keeping, reporting, or third-party disclosure... not participate in any arrangement to share the cost of accessing the registry, including any...
... percent threshold, the fees will change for fiscal year 2013. Second, to determine how much the fees... will not establish or alter any record keeping, reporting, or third-party disclosure requirements... Registry may not participate in any arrangement to share the cost of accessing the registry, including any...
... 12 Banks and Banking 1 2010-01-01 2010-01-01 false Determination fees. 22.8 Section 22.8 Banks and... HAZARDS § 22.8 Determination fees. (a) General. Notwithstanding any Federal or State law other than the... home securing the loan is located or will be located in a special flood hazard area. A determination...
... Banking COMPTROLLER OF THE CURRENCY, DEPARTMENT OF THE TREASURY SECURITIES EXCHANGE ACT DISCLOSURE RULES... part before it will accept the filing. The OCC provides an applicable fee schedule for such filings in the “Notice of Comptroller of the Currency Fees” described in 12 CFR 8.8. (b) Fees must be paid by...
Weitzel, U.; Rosenkranz, S.
We model takeovers as a bargaining process and explain termination fees for, both, the target and the acquirer, subject to parties’ bargaining power and outside options. In equilibrium, termination fees are offered by firms with outside options in exchange for a greater share of merger synergies.
The amendments to the AECB Cost Recovery Fees Regulations have been made with a view to simplifying the registration procedure for obtaining such a certificate or approval under the above Transport Regulations. In effect there will no longer be a need for a separate fee system for registered users of certified package designs. (NEA)
... requester for the services rendered. (i) Fee for copies of printed materials. When extra copies of printed... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false Fee schedule. 402.165 Section 402.165 Employees' Benefits SOCIAL SECURITY ADMINISTRATION AVAILABILITY OF INFORMATION AND RECORDS TO THE PUBLIC...
... INFORMATION Rules for Disclosure of Records § 3b.223 Fees. (a) Fees will be charged for the direct cost of... practicable, self-service duplication of requested documents may also be made on duplicating machines by the... to determine if they fall within the disclosure requirements of this part; and (3) When the system...
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Examination fees. 108.692 Section...NMVCâ) PROGRAM Recordkeeping, Reporting, and Examination Requirements for NMVC Companies Examinations of Nmvc Companies by Sba for Regulatory Compliance § 108.692 Examination fees. (a) General. SBA will...
... STATES INTERNATIONAL TRADE COMMISSION GENERAL RULES OF GENERAL APPLICATION Availability of Information to... change of circumstances. (c) Limitations on charging fees. (1) No search or review fee shall be charged... private elementary or secondary school, an institution of undergraduate higher education, an institution...
... creativity. The copyright law itself is designed to promote and protect authorship and this includes... LIBRARY OF CONGRESS Copyright Office [Docket No. 2012-1] Copyright Office Fees AGENCY: Copyright Office, Library of Congress. ACTION: Notice of Inquiry; Fees. SUMMARY: The U.S. Copyright Office is in...
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false Program fee. 120.1702 Section 120.1702 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Establishment of SBA Secondary Market Guarantee Program for First Lien Position 504 Loan Pools § 120.1702 Program fee. Ongoing...
... Addition—% of base examination fee No prior violations 15 Partnership or limited liability company 5... liability company, you will pay an additional charge equal to 5% of your base fee; (4) If you are a Licensee... COMPANIES Recordkeeping, Reporting, and Examination Requirements for Licensees Examinations of Licensees by...
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Fees. 1800.10 Section 1800.10 Public Welfare Regulations Relating to Public Welfare (Continued) HARRY S. TRUMAN SCHOLARSHIP FOUNDATION PRIVACY ACT OF 1974 § 1800.10 Fees. If an individual requests copies of his or her record, he or she shall be charged ten...
... 28 Judicial Administration 1 2010-07-01 2010-07-01 false Fees. 16.49 Section 16.49 Judicial Administration DEPARTMENT OF JUSTICE PRODUCTION OR DISCLOSURE OF MATERIAL OR INFORMATION Protection of Privacy and Access to Individual Records Under the Privacy Act of 1974 § 16.49 Fees. Components shall charge...
... Administration DEPARTMENT OF JUSTICE (CONTINUED) IMPLEMENTATION OF THE PROVISIONS OF THE PROGRAM FRAUD CIVIL REMEDIES ACT OF 1986 Implementation for Actions Initiated by the Department of Justice § 71.25 Fees. The party requesting a subpoena shall pay the cost of the fees and mileage of any witness subpoenaed in the...
... TELEVISION SERVICE Open Video Systems § 76.1511 Fees. An open video system operator may be subject to the... local franchising authority or other governmental entity, in lieu of the franchise fees permitted under... open video system operator or its affiliates, including all revenues received from subscribers and all...
... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Witness fees. 406.161 Section 406.161 Aeronautics and Space COMMERCIAL SPACE TRANSPORTATION, FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF... the same fees and mileage expenses as are paid to a witness in a court of the United States in...
... FEDERAL TRADE COMMISSION 16 CFR Part 310 RIN 3084-AA98 Telemarketing Sales Rule Fees AGENCY: Federal Trade Commission. ACTION: Policy statement. SUMMARY: The Federal Trade Commission (the ``Commission'' or ``FTC'') is giving notice that there will be no increase in the fees charged to entities...
... Eligibility § 298.15 Investigation fee. (a) In general. Before we issue a Letter Commitment, you shall pay us... security, Vessel inspection during construction, reconstruction, or reconditioning (where applicable) and... percent on all Obligations to be issued in excess of $10,000,000. (c) Credit for filing fee. You will...
... Health Insurance Providers Fee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of... insurance for United States health risks. This fee is imposed by section 9010 of the Patient Protection and... insurance for United States health risks. DATES: Written or electronic comments must be received by June 3...
The amendment to the Regulations was published on 24 October 1991 (SOR/91-590,Canada Gazette Part II, Vol.125, No 23). It modifies the list of institutions exempted from paying cost recovery fees (licence fees) to the Atomic Energy Control Board. The exemptions now include educational and health care institutions as well as Departments. (NEA)
... SERVICE OF PROCESS; RELEASE OF OFFICIAL INFORMATION IN LITIGATION; AND TESTIMONY BY NSA PERSONNEL AS WITNESSES § 93.6 Fees. Consistent with the guidelines in § 93.1(e), NSA may charge reasonable fees to... providing such information, and may include: (a) The costs of time expended by NSA employees to process and...
... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Fees. 204.6 Section 204.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT OFFICE AND PROCEDURES PRIVACY ACT: POLICIES AND PROCEDURES § 204.6 Fees. (a) The Copyright Office will provide, free of charge...
Miljković Strahinja D.
Full Text Available By accessing a franchising network at the moment of contracting a franchising agreement, a franchisor concedes the franchise package of rights to a franchisee. Making use of the benefits provided by business operations in a developed and market-recognizable franchise network, the franchisee has certain contractual obligations which are embodied in financial compensation to the franchisor. The franchisee is obliged to pay the franchisor certain fees, such as: 1 the initial franchise fee; 2 the continuing franchise fee and 3 the advertising fee. The initial franchise fee may be regarded as 'an entry fee', i.e. a ticket to a franchising network. The continual fee is an active revenue which allows a franchisor to finance the activities of rendering a wide range of services to a franchisee and, concurrently, to make profit. The advertising fee is paid to a franchisor by a franchisee for services rendered in the field of advertising business. In the author's opinion, the professional public in the country should pay considerable attention to this topic, with specific reference to the experiences of countries with developed franchising business practices.
... TREASURY BUREAU OF THE PUBLIC DEBT DISCLOSURE OF RECORDS § 323.5 Fees. The fees provided in part 1 of title... made for advising a person who has submitted satisfactory evidence of ownership as to the status of a... of the Public Debt that the person requesting the information is entitled to the record requested...
Dong, Ke; Boehm, Garth; Zheng, Qiang
A Food and Drug Administration (FDA) Generic Drug User system, Generic Drug User Fee Amendment of 2012 (GDUFA), started October 1, 2012, and has been in place for over 3 years. There is controversy about the GDUFA fee structure but no analysis of GDUFA data that we could find. To look at the economic impact of the GDUFA fee structure. We compared the structure of GDUFA with that of other FDA Human Drug User fees. We then, using FDA-published information, analyzed where GDUFA facility and Drug Master File fees are coming from. We used the Orange Book to identify the sponsors of all approved Abbreviated New Drug Applications (ANDAs) and the S&P Capital IQ database to find the ultimate parent companies of sponsors of approved ANDAs. The key differences between the previous structure for Human Drug User fees and the GDUFA are as follows: GDUFA has no approved product fee and no first-time or small business fee exemptions and GDUFA charges facility fees from the time of filing and charges a foreign facility levy. Most GDUFA fees are paid by or on behalf of foreign entities. The top 10 companies hold nearly 50% of all approved ANDAs but pay about 14% of GDUFA facility fees. We conclude that the regressive nature of the GDUFA fee structure penalizes small, new, and foreign firms while benefiting the large established firms. A progressive fee structure in line with other human drug user fees is needed to ensure a healthy generic drug industry. Copyright © 2017 International Society for Pharmacoeconomics and Outcomes Research (ISPOR). Published by Elsevier Inc. All rights reserved.
Barnes, Rebecca O; Schacter, Brent; Kodeeswaran, Sugy; Watson, Peter H
Biorepositories, the coordinating hubs for the collection and annotation of biospecimens, are under increasing financial pressure and are challenged to remain sustainable. To gain a better understanding of the current funding situation for Canadian biorepositories and the relative contributions they receive from different funding sources, the Canadian Tumour Repository Network (CTRNet) conducted two surveys. The first survey targeted CTRNet's six main nodes to ascertain the relative funding sources and levels of user fees. The second survey was targeted to a broader range of biorepositories (n=45) to ascertain business practices in application of user fees. The results show that >70% of Canadian biorepositories apply user fees and that the majority apply differential fees to different user groups (academic vs. industry, local vs. international). However, user fees typically comprise only 6% of overall operational budgets. We conclude that while strategies to drive up user fee levels need to be implemented, it is essential for the many stakeholders in the biomedical health research sector to consider this issue in order to ensure the ongoing availability of research biospecimens and data that are standardized, high-quality, and that are therefore capable of meeting research needs.
Moran, Kenneth A
Recent changes in the United States (US) economy have radically disrupted revenue generation among many institutions within higher education within the US. Chief among these disruptions has been fallout associated with the financial crisis of 2008-2009, which triggered a change in the US higher education environment from a period of relative munificence to a prolonged period of scarcity. The hardest hit by this disruption have been smaller, less wealthy institutions which tend to lack the necessary reserves to financially weather the economic storm. Interestingly, a review of institutional effectiveness among these institutions revealed that while many are struggling, some institutions have found ways to not only successfully cope with the impact of declining revenue, but have been able to capitalize on the disruption and thrive. Organizational response is an important factor in successfully coping with conditions of organizational decline. The study examined the impacts of organizational response on institutional effectiveness among higher education institutions experiencing organizational decline. The study's research question asked why some US higher educational institutions are more resilient at coping with organizational decline than other institutions operating within the same segment of the higher education sector. More specifically, what role does organizational resilience have in helping smaller, private non-profit institutions cope and remain effective during organizational decline? A total of 141 US smaller, private non-profit higher educational institutions participated in the study; specifically, the study included responses from participant institutions' key administrators. 60-item survey evaluated administrator responses corresponding to organizational response and institutional effectiveness. Factor analysis was used to specify the underlying structures of rigidity response, resilience response, and institutional effectiveness. Multiple regression
... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Fee base. 970.1504-1-7... REGULATIONS DOE MANAGEMENT AND OPERATING CONTRACTS Contracting by Negotiation 970.1504-1-7 Fee base. (a) The fee base is an estimate of necessary allowable costs, with some exclusions. It is used in the fee...
... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Base fee. 1816.405-271... CONTRACTING METHODS AND CONTRACT TYPES TYPES OF CONTRACTS Incentive Contracts 1816.405-271 Base fee. (a) A base fee shall not be used on CPAF contracts for which the periodic award fee evaluations are final...
... SECURITY GENERAL IMPLEMENTATION OF THE PRIVACY ACT OF 1974 Fees § 6.82 Waiver of fee. The system manager... collecting the fee is an unduly large part of, or greater than, the fee, or when furnishing the record without charge conforms to generally established business custom or is in the public interest. [44 FR...
Eiblum, Paula; Ardito, Stephanie C.
Discussion of copyrights, royalty fees, and intellectual property focuses on the Copyright Clearance Center and publishers. Topics include results of a survey of library and information science journal publishers; how users verify royalty fees; how publishers determine fees; royalty fee reporting; and terms and conditions imposed on electronic…
... 4 Accounts 1 2010-01-01 2010-01-01 false Attorney's fees and costs. 28.89 Section 28.89 Accounts... Procedures Board Decisions, Attorney's Fees and Judicial Review § 28.89 Attorney's fees and costs. Within 20... party, may submit a request for the award of reasonable attorney's fees and costs. GAO may file a...
... 29 Labor 1 2010-07-01 2010-07-01 true Fees; cost; expenses; decisions. 25.7 Section 25.7 Labor... ORDER 10988 § 25.7 Fees; cost; expenses; decisions. (a) Arbitrator's fees, per diem and travel expenses... entirely by the agency. (b) The standard fee for the services of an arbitrator should be $100 per day...
... 7 Agriculture 2 2010-01-01 2010-01-01 false Fees and costs; payment. 28.115 Section 28.115... Fees and Costs § 28.115 Fees and costs; payment. All charges for practical forms of cotton standards and all fees and expenses for services of inspection of bales and supervision of sampling...
... FEDERAL HOUSING FINANCE AGENCY [No. 2012-N-13] State-Level Guarantee Fee Pricing AGENCY: Federal... guarantee fee pricing by state. FHFA's proposal described here would adjust the upfront fees that the... final state-level guarantee fee pricing method, FHFA expects to direct the Enterprises to implement the...
... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Contingent fees. 225.7303....7303-4 Contingent fees. (a) Except as provided in paragraph (b) of this subsection, contingent fees are generally allowable under DoD contracts, provided— (1) The fees are paid to a bona fide employee or a bona...
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Refunds of regulatory fees. 1.1160 Section 1... Statutory Charges and Procedures for Payment § 1.1160 Refunds of regulatory fees. (a) Regulatory fees will be refunded, upon request, only in the following instances: (1) When no regulatory fee is required or...
... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Schedule of fees. 260.70 Section 260.70... Products for Human Consumption Fees and Charges § 260.70 Schedule of fees. (a) Unless otherwise provided in a written agreement between the applicant and the Secretary, the fees to be charged and collected...
... 50 Wildlife and Fisheries 6 2010-10-01 2010-10-01 false Diversion of license fees. 80.4 Section 80... fees. Revenues from license fees paid by hunters and fishermen shall not be diverted to purposes other than administration of the State fish and wildlife agency. (a) Revenues from license fees paid by...
... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Award Fee. 452.216-70... SOLICITATION PROVISIONS AND CONTRACT CLAUSES Texts of Provisions and Clauses 452.216-70 Award Fee. As prescribed in 416.405, insert a clause substantially as follows: Award Fee (FEB 1988) The amount of award fee...
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false When will bureaus waive fees? 2.19 Section... OF INFORMATION ACT Requests for Records under the FOIA § 2.19 When will bureaus waive fees? (a) Fees... section and appendix D to this part. The burden is on you to justify entitlement to a fee waiver. Requests...
... New Fee Site AGENCY: Rio Grande National Forest, USDA Forest Service. ACTION: Notice of New Fee Site... Forest is proposing to add a cabin for rent to the public for a $50 fee for the overnight rental. It was.... People are invited to comment on this proposal. DATES: Send any comments about these fee proposals by...
...] APHIS User Fee Web Site AGENCY: Animal and Plant Health Inspection Service, USDA. ACTION: Notice. SUMMARY: The Animal and Plant Health Inspection Service charges user fees, as authorized by law, to... contains information about the Agency's user fees. ADDRESSES: The Agency's user fee Web site is located at...
... Activities: Harbor Maintenance Fee AGENCY: U.S. Customs and Border Protection, Department of Homeland... Fee (CBP Forms 349 and 350). This is a proposed extension of an information collection that was... Fee. OMB Number: 1651-0055. Form Number: CBP Forms 349 and 350. Abstract: The Harbor Maintenance Fee...
Azuara, J. A.
The article reviews the main modifications introduced by the Law on CSN Fees in the agency's financing system which is based on charging service rendering fees. The new regulations adjust the fees to the actual cost of services and lays down conditions for setting the fees in each case. (Author)
... micrographic record or publication or computer report, the fee is $.15 per page, except that the first 100... 39 Postal Service 1 2010-07-01 2010-07-01 false Schedule of fees. 266.8 Section 266.8 Postal... Schedule of fees. (a) Policy. The purpose of this section is to establish fair and equitable fees to permit...
Herring, Bradley; Gaskin, Darrell; Zare, Hossein; Anderson, Gerard
The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association's (AHA) Annual Survey to compare the value of community benefits with the tax exemption. We contrast nonprofit's total community benefits to what for-profits provide and distinguish between charity and other community benefits. We find that the value of the tax exemption averages 5.9% of total expenses, while total community benefits average 7.6% of expenses, incremental nonprofit community benefits beyond those provided by for-profits average 5.7% of expenses, and incremental charity alone average 1.7% of expenses. The incremental community benefit exceeds the tax exemption for only 62% of nonprofits. Policymakers should be aware that the tax exemption is a rather blunt instrument, with many nonprofits benefiting greatly from it while providing relatively few community benefits.
Richard G. Frank; David S. Salkever
This paper extends previous research on Individuals' supply of charitable donations to the behavior of nonprofit firms. Specifically, we study provision of charity care by private, nonprofit hospitals. We demonstrate that In the absence of large positive income effects on charity care supply, convex preferences for the nonprofit hospital imply crowding out by other private or government hospitals. Extending our model to include patient heterogeneity and impure altruism (rivalry) provides a po...
Walandouw, Stanley Kho; Mangkona, Sri Wardana Saleh
Organization are founded by the public due to the similarity of interests, both in the realization of human nature as well as to meet their needs. Based on the objectives, the organization can be divided into non-profit organizations and commercial organizations. There is a fundamental difference between nonprofit organizations and commercial organizations, the IAI makes SFAS No.45 which regulates the financial statements of non-profit organizations. The purpose of this study is to see whethe...
Do consumers and merchants use the most efficient payment instruments? I examine how inter- change fees, which are fees paid from merchants' banks to consumers' banks when card transactions take place, influence the choice between cash and payment cards. I show that when consumers do not pay transaction fees to banks - a common feature in bank contracts - card use is declining in interchange fees, and surcharging does not neutralize interchange fees. According to my model, banks set interchan...
This paper compares assets-based portfolio management fees to profits-based fees. Whilst both forms of compensation can provide appropriate risk incentives, fund managers' limited liability induces more excess risk-taking under a profits-based fee contract. On the other hand, an assets-based fee is more costly to investors. In Spain, where the law explicitly permits both forms of retribution, assets-based fees are observed far more frequently. Under this type of compensation, the paper provid...
... 9 Animals and Animal Products 1 2010-01-01 2010-01-01 false User fees for pet birds. 130.10... AGRICULTURE USER FEES USER FEES § 130.10 User fees for pet birds. (a) User fees for pet birds of U.S. origin returning to the United States, except pet birds of U.S. origin returning from Canada, are as follows...
Horwitz, Jill R; Nichols, Austin
Hospitals operate in markets with varied demographic, competitive, and ownership characteristics, yet research on ownership tends to examine hospitals in isolation. Here we examine three hospital ownership types -- nonprofit, for-profit, and government -- and their spillover effects. We estimate the effects of for-profit market share in two ways, on the provision of medical services and on operating margins at the three types of hospitals. We find that nonprofit hospitals' medical service provision systematically varies by market mix. We find no significant effect of market mix on the operating margins of nonprofit hospitals, but find that for-profit hospitals have higher margins in markets with more for-profits. These results fit best with theories in which hospitals maximize their own output.
This paper describes and analyzes the large variation in the proportion of non-profit providers across different welfare areas in Denmark with specific focus on two selected areas: Primary schools and care homes for elderly. With inspiration from niche theory, the aim is to get a deeper insight...... in the characteristics of the institutional framework in the two areas. The main argument of the paper is that non-profit welfare providers cannot be lumped together. It is necessary to take a closer look at both the differences and similarities across areas, but also across non-profit providers and their public...... counterparts within the same niche. In the preliminary results a number of explanatory factors are identified and analyzed: Regulative rules, funding issues, norms and expectations and the degree of competition. The analysis show that an indepth analysis of the two selected welfare areas can provide useful...
Full Text Available 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.
Douven, Rudy C H M; Schut, Frederik T
In this paper we examine the pricing behaviour of nonprofit health insurers in the Dutch social health insurance market. Since for-profit insurers were not allowed in this market, potential spillover effects from the presence of for-profit insurers on the behaviour of nonprofit insurers were absent. Using a panel data set for all health insurers operating in the Dutch social health insurance market over the period 1996-2004, we estimate a premium model to determine which factors explain the price setting behaviour of nonprofit health insurers. We find that financial stability rather than profit maximisation offers the best explanation for health plan pricing behaviour. In the presence of weak price competition, health insurers did not set premiums to maximize profits. Nevertheless, our findings suggest that regulations on financial reserves are needed to restrict premiums. Copyright © 2011 Elsevier B.V. All rights reserved.
Full Text Available Abstract This article analyses issues related to the implementation of fee liberalization by the ASEAN Economic Community (AEC and its effect to the legal service business sector. Indonesian lawyers, as a consequence, will then have to compete with foreign legal service providers. It is assumed that through fair and transparent competition a more accountable business atmosphere can be created. However, a number of legal regulations at the national level establishes non-trade barriers, effectively obstructing the AEC’ market liberalization project. The authors standing here is that the policy of protecting domestic lawyers or advocates should be rescinded and to that purpose Indonesia should amend the prevailing Law on Advocate.
Injury prevention programs can use social media to disseminate information and recruit participants. Non-profit organizations have also used social media for fundraising and donor relationship management. Non-profit organizations (NPOs) with injury prevention missions often serve vulnerable populations. Social media platforms have varied levels of access and control of shared content. This variability can present privacy and outreach challenges that are of particular concern for injury prevention NPOs. This case report of social media workshops for injury prevention NPOs presents concerns and strategies for successfully implementing social media campaigns.
Full Text Available Injury prevention programs can use social media to disseminate information and recruit participants. Non-profit organizations have also used social media for fundraising and donor relationship management. Non-profit organizations (NPOs with injury prevention missions often serve vulnerable populations. Social media platforms have varied levels of access and control of shared content. This variability can present privacy and outreach challenges that are of particular concern for injury prevention NPOs. This case report of social media workshops for injury prevention NPOs presents concerns and strategies for successfully implementing social media campaigns.
... consolidate or merge their properties or franchises (or a part thereof) into one corporation for ownership... submits dishonored checks to the Board for filing fees, the Board may notify the person that all future...
... HANDBOOK Appraisal § 644.44 Fee appraisals. (a) Definitions and procedures. (1) The complete and.... The keynote of this approach lies in the sound development of a proper rate. The appraiser must have a...
This project evaluates Vehicle Mileage (VM) fees as a possible funding mechanism for meeting the State of Texas : long-term transportation needs. Researchers conducted listening sessions with the general public and stakeholders to : gather input o...
... DELIMITING THE EXEMPTIONS FOR EXECUTIVE, ADMINISTRATIVE, PROFESSIONAL, COMPUTER AND OUTSIDE SALES EMPLOYEES Salary Requirements § 541.605 Fee basis. (a) Administrative and professional employees may be paid on a...
One of the objectives of managed care organizations (MCOs) has been to reduce the rate of growth of health care expenditures, including that of physician fees. Yet, due to a lack of data, no one has been able to determine whether MCOs have been successful in encouraging the growth of price competition in the market for physician services in order to slow the growth in physician fees. This study uses a unique, national-level data set to determine what factors influenced the physician fees that MCOs negotiated during the 1990-92 period. The most influential characteristics were physician supply and managed care penetration, which suggest that the introduction of competition into the health care market was an effective force in reducing physician fees.
The PRIA 3 decision tree will help applicants requesting a pesticide registration or certain tolerance action to accurately identify the category of their application and the amount of the required fee before they submit the application.
... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false FTA fees. 120.652 Section 120.652 Business Credit and Assistance SMALL BUSINESS ADMINISTRATION BUSINESS LOANS Secondary Market Miscellaneous... Market ...
... freelance journalists to be regarded as working for a news organization, they must demonstrate a solid basis... on it until you agree in writing to pay the anticipated total fee. A notice under this paragraph will...
... shall be in United States currency and shall be paid by money order, bank draft, wire transfer, Pay.gov... Finance Center, Toxic Substances Control Act User Fees, P.O. Box 979073, St. Louis, MO 63197-9000. (3...
... established by the National Archives and Records Administration. (2) Duplication. Duplication fees will be... disclosure to that requester. Disclosure to data brokers or others who merely compile and market government...
... ACT IMPLEMENTATION § 1121.12 Fees. If an individual or authorized representative requests copies of his or her record, he or she shall be charged ten cents per page, excluding the cost of any search for...
... requester of the identity of the private contractor who will perform the duplication services. The fee for... Activity Financial Control and Compliance Manual MUR Index Guideline for Presentation in Good Order Office...
... ACCOMMODATIONS AND IN COMMERCIAL FACILITIES Enforcement § 36.505 Attorneys fees. In any action or administrative proceeding commenced pursuant to the Act or this part, the court or agency, in its discretion, may allow the...
... PROGRAM NATIONAL SECURITY AGENCY/CENTRAL SECURITY SERVICE (NSA/CSS) FREEDOM OF INFORMATION ACT PROGRAM... requested. There are no fees associated with a Privacy Act request, except as stated in NSA/CSS Regulation...
Tsai, Jenny H-C; Thompson, Elaine A
Community-based collaborative approaches have received increased attention as a means for addressing occupational health disparities. Organizational capacity, highly relevant to engaging and sustaining community partnerships, however, is rarely considered in occupational health research. To characterize community organizational capacity specifically relevant to Chinese immigrant worker health, we used a cross-sectional, descriptive design with 36 agencies from six community sectors in King County, Washington. Joint interviews, conducted with two representatives from each agency, addressed three dimensions of organizational capacity: organizational commitment, resources, and flexibility. Descriptive statistics were used to capture the patterning of these dimensions by community sector. Organizational capacity varied widely across and within sectors. Chinese and Pan-Asian service sectors indicated higher capacity for Chinese immigrant worker health than did Chinese faith-based, labor union, public, and Pan-ethnic nonprofit sectors. Variation in organizational capacity in community sectors can inform selection of collaborators for community-based, immigrant worker health interventions. © 2017 Wiley Periodicals, Inc.
Andrea Fosfuri; Esther Roca
Licensing a cost-reducing innovation through a royalty has been shown to be superior to licensing by means of a fixed fee for an incumbent licensor. This note shows that this result relies crucially on the assumption that the incumbent licensor can sell its cost-reducing inno-vation to all industry players. If, for any reason, only some competitors could be reached through a licensing contract, then a fixed fee might be optimally chosen.
Divers, Stephen J
Although our knowledge and appreciation of endoscopic procedures in exotic pets is extensive, associated management practices, including equipment preferences and fee structures, have rarely been discussed. This short article highlights the results of a small survey of 35 experienced exotic animal endoscopists and details their equipment ownership/preferences and fee structures. The importance of marketing is also emphasized. Copyright © 2015 Elsevier Inc. All rights reserved.
Miljković Strahinja D.
By accessing a franchising network at the moment of contracting a franchising agreement, a franchisor concedes the franchise package of rights to a franchisee. Making use of the benefits provided by business operations in a developed and market-recognizable franchise network, the franchisee has certain contractual obligations which are embodied in financial compensation to the franchisor. The franchisee is obliged to pay the franchisor certain fees, such as: 1) the initial franchise fee; 2) t...
Marutani, Miki; Okada, Yumiko; Hasegawa, Takashi
We clarified collaborations between public health nurses (PHNs) and the private sector, such as nonprofit organizations. Semi-structured interviews were conducted with 11 private sector organizations and 13 PHNs who collaborate with them between December 2012 to October 2013. Interview guides were: overall suicide preventive measurements, details of collaboration between private sector organizations and PHNs, and suicide prevention outcomes/issues. Data from private sector organizations and PHNs were separately analyzed and categories created using qualitative and inductive design. Private sector organizations' and PHNs' categories were compared and separated into core categories by similarities. Six categories were created: 1. establishing a base of mutual understanding; 2. raising public awareness of each aim/characteristic; 3. competently helping high suicidal risk persons detected during each activity; 4. guarding lives and rehabilitating livelihoods after intervention; 5. restoring suicide attempters/bereaved met in each activity; and 6. continuing/expanding activities with reciprocal cohesion/evaluation. PHNs are required to have the following suicide prevention tasks when collaborating with private sector organizations: understanding the private sector civilization, sharing PHN experiences, improving social determinants of health, meeting basic needs, supporting foundation/difficulties each other (Dear editor. Thank you for kind comments. I was going to explain that PHNs and NPOs support each other their foundation of activity and difficulties in their activities. The foundations include knowledge, information, budgets, manpower etc. The difficulties mean like suffering faced with suicide during activities.), and enhancing local governments' flexibilities/ promptness.
France is currently engaged in the energy transition where ambitious goals are at stake to allow the country to be one of the leading European countries in renewable energies. The cost of onshore wind is getting more and more competitive and for this reason, wind energy professionals are committed in contributing actively to reach the 32 % objective of renewable energies in the final energy consumption and 40 % of renewable energies in the electricity mix for 2030. 2014 was marked by a swift growth of the installed onshore wind energy, the positive trend is confirmed in 2015 with more than 500 MW connected to the grid in the first half of the year, corresponding to the annual forecast of 1,200 MW for 2015. Thanks to the energy transition law, operational policies will be implemented through the multi-annual energy programming (PPE- programmation pluriannuelle de l'energie). France will therefore continue increasing its development of renewable energies. This law will also allow France to develop offshore wind energy and to strengthen its position regarding wind energy: with an objective of 15 GW of fixed offshore wind energy and 6 GW of floating wind energy to be built in the 2030 horizon, the sector will be able to guarantee its development, especially in the current context of strong worldwide competition. Some 10,000 direct and indirect jobs are awaited for offshore wind energy on the national territory and wind energy professionals underline that the development of the offshore wind sector will contribute to the economic dynamism of the country. This sector is thus a job creating sector as confirmed in the figures of the wind employment monitor (observatoire de l'emploi) in France, recording a significant growth in 2013 with 10,800 jobs. This upward trend was confirmed in 2014. This proves the continuous commitment of the wind industry in seeing the success of the energy transition in France in a context marked by numerous energy and climate events
... 29 Labor 3 2010-07-01 2010-07-01 false System must be nonprofit or operated on a share-crop basis... Requirements Under Section 13(b)(12) The Irrigation Exemption § 780.407 System must be nonprofit or operated on... on facilities of any irrigation system unless the ditches, canals, reservoirs, or waterways in...
... 32 National Defense 1 2010-07-01 2010-07-01 false What requirement for access to a nonprofit participant's records do I include in a TIA? 37.920 Section 37.920 National Defense Department of Defense... What requirement for access to a nonprofit participant's records do I include in a TIA? Your TIA must...
... Convenience of the Government (Educational and Other Nonprofit Institutions). 52.249-5 Section 52.249-5... Convenience of the Government (Educational and Other Nonprofit Institutions). As prescribed in 49.502(d), insert the following clause: Termination for Convenience of the Government (Educational and Other...
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…
Full Text Available The purpose of this paper is to identify, analyze and evaluate the potential factors that influence the determinants of the fee/price of the NGOs financial statements audit in Kosovo based and tested, generally, traditional determinants and known in economic literature on this issue. In our study, we have chosen the NGO sector in Kosovo to investigate the factors that determine the fee/price of their financial statements, because the non-governmental organizations are among the first organizations that have gone through the audit process after war disintegration of former Yugoslavia, and to our knowledge no similar research was undertaken. The study is generally based on data collected through a questionnaire, sector financial audit of NGOs in Kosovo’s reality, focusing on the group of respondents who are professional in this field as statutory auditors, certified auditors and certified accountants. By the results of this analysis related to the importance variables of the model, it was found that the size, complexity, audit risk, NGO audit market, competition, international character and the number of donors who fund NGOs and the number of projects they develop, have a significant impact on the fee/price of the financial audit of NGOs Kosovo.
... 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...
Contribution: This study provides insights into the means by which non-profit employees across two nations demonstrate their enthusiasm, pride and involvement in the work that they perform. It moreover sheds light on the factors contributing to such employees intending to leave or stay within the employment of their organisations.
This essay proposes a model of university-community partnership called "an engaged swarm" that mobilizes networks of students from across classes and disciplines to work with off-campus partners such as nonprofits. Based on theories that translate the distributed, adaptive, and flexible activity of actors in biological systems to…
Bolton, Elizabeth B.; Brennan, M. A.; Terry, Bryan D.
This article highlights how undergraduate students implemented inquiry-based learning strategies to learn how nonprofit organizations utilize volunteers. In inquiry-based learning, students begin with a problem or question with some degree of focus or structure provided by the professor. The student inquiry showcased in this article was based on a…
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…
Fried, Vance H.
Undergraduate education is a highly profitable business for nonprofit colleges and universities. They do not show profits on their books, but instead take their profits in the form of spending on some combination of research, graduate education, low-demand majors, low faculty teaching loads, excess compensation, and featherbedding. The industry's…
Boogaard, C.R.; Fransen, M.L.; Eisend, M.; Langner, T.
In the present research we examined a variety of strategies that consumers may use to resist persuasion towards non-profit and commercial advertising. Based on research by Jacks and Cameron (2003), we investigated seven strategies (i.e., attitude bolstering, counter arguing, negative affect,
Elson, Raymond J.; Ostapski, S. Andrew; O'Callaghan, Susanne; Walker, John P.
Nontraditional teaching aids such as crossword puzzles have been successfully used in the classroom to enhance student learning. Government and nonprofit accounting is a confusing course for students since it has strange terminologies and contradicts the accounting concepts learned in other courses. As such, it is an ideal course for a…
Craft, Jana L.
Using an exploratory case study approach, this research examined the consistency between espoused and enacted values within a large nonprofit organization known as an ethical leader in the human services industry. This research explored ethical business culture, ethical decision making, deontological and utilitarian moral paradigms and learning…
Vock, M.; van Dolen, W.; Kolk, A.
Purpose - The purpose of this paper is to explore consumers' responses to social alliances, a specific type of corporate social marketing in which companies cooperate with non-profit organizations. This paper extends previous studies that suggested that a social marketing effort may be a
... 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...
Broom, Lowell S.; Thornton, Jeremy P.; Carson, Charles M.
Social Entrepreneurship (SE) programs have been expanding over the past decade. The emergence of this new discipline can be attributed to two overlapping factors. Students (particularly business students) have expressed an increased desire to blend values, ethics and social causes into their own vocations. At the same time, the nonprofit and…
... 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...
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.
Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine
Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…
Herring, Bradley; Gaskin, Darrell; Zare, Hossein; Anderson, Gerard
The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association’s (AHA) Annual Survey to compare the value of community benefits with the tax exemption. We contrast nonprofit’s total community benefits to what for-profits provide and distinguish between charity and other community benefits. We find that the value of the tax exemption averages 5.9% of total expenses, while total community benefits average 7.6% of expenses, incremental nonprofit community benefits beyond those provided by for-profits average 5.7% of expenses, and incremental charity alone average 1.7% of expenses. The incremental community benefit exceeds the tax exemption for only 62% of nonprofits. Policymakers should be aware that the tax exemption is a rather blunt instrument, with many nonprofits benefiting greatly from it while providing relatively few community benefits. PMID:29436247
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.…
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.
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
... 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...
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…
Coughlin, J.; Grove, J.; Irvine, L.; Jacobs, J. F.; Johnson Phillips, S.; Sawyer, A.; Wiedman, J.
This guide is organized around three sponsorship models: utility-sponsored projects, projects sponsored by special purpose entities - businesses formed for the purpose of producing community solar power, and non-profit sponsored projects. The guide addresses issues common to all project models, as well as issues unique to each model.
... participants. 603.685 Section 603.685 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems... education or in a nonprofit organization whose primary purpose is conducting scientific research, without...
... schedule; 5) The NRC could assess a fee for renewing a license to operate a low-level radioactive waste... upon small licensees and performed a trend analysis to calculate the appropriate fee tier levels. From... appropriate, except for topical reports whose costs exceed $50,000. Costs which exceed $50,000 for any topical...
Li, Guang Ping; Zhang, Dewei
Improving the quality of training for no-fee preservice students is crucial in implementing the no-fee teacher education policy. This study used the Preservice Student Professional Growth Questionnaire to survey the level of professional knowledge of the first class (entering in 2007) of Northeast Normal University preservice students during the…
The move to a value-based payment system was supposed to end perverse incentives that pay doctors more for delivering often unnecessary services. But things are changing slowly and the market is still 95% fee for service. There's talk of reworking the Medicare fee schedule so docs are paid more for the things that work, and less for those that don't.
The negotiation of gas processing fees from the perspective of the natural gas producer are summarized. Some of the topics discussed are: evaluation of fee proposals, capital cost estimates, pipeline capital fees, compressor capital fees, plant capital fees, upper and lower limits on fees, (JP-90 and JP-95), negotiation options, operating costs, production allocation, and processing agreements. Several case studies involving one or more of these items were reviewed by way of illustration. The importance of documentation of all agreements, changes to agreements, commitments, etc., was stressed
This report states that the Department of Energy uses award fees to encourage effective work and to improve the quality of performance by its contractors. These fees are in addition to reimbursing the contractor for its cost and any possible base fees. Such fees are determined through DOE's evaluations of a contractor's performance. This report's review of award fees paid by DOE at six facilities during fiscal years 1987 and 1988 found that contractors at five of the six facilities were rated by DOE as very good to excellent for their overall performance and received award fees ranging from $1.4 million to nearly $10 million
The private health sector is experiencing a crisis of spiralling costs, with average annual cost increases of between 13% and 32% over the decade 1978 - 1988. This trend is partly explained by the high utilisation rates that result from the combination of the 'fee-for-service' system and the 'third-party' payment structure of the ...
Sanders, Kelly T; Blackhurst, Michael F; King, Carey W; Webber, Michael E
We utilize a unit commitment and dispatch model to estimate how water use fees on power generators would affect dispatching and water requirements by the power sector in the Electric Reliability Council of Texas' (ERCOT) electric grid. Fees ranging from 10 to 1000 USD per acre-foot were separately applied to water withdrawals and consumption. Fees were chosen to be comparable in cost to a range of water supply projects proposed in the Texas Water Development Board's State Water Plan to meet demand through 2050. We found that these fees can reduce water withdrawals and consumption for cooling thermoelectric power plants in ERCOT by as much as 75% and 23%, respectively. To achieve these water savings, wholesale electricity generation costs might increase as much as 120% based on 2011 fuel costs and generation characteristics. We estimate that water saved through these fees is not as cost-effective as conventional long-term water supply projects. However, the electric grid offers short-term flexibility that conventional water supply projects do not. Furthermore, this manuscript discusses conditions under which the grid could be effective at "supplying" water, particularly during emergency drought conditions, by changing its operational conditions.
Salustri, Andrea; Viganò, Federica
The paper introduces a theoretical model to show how in a territorial framework characterized by spatial inequalities, the availability of goods and services decreases moving from central to peripheral areas. Specifically, private firms and public administrations might supply an insufficient level of goods and services in socially and/or physically remote areas due to lack of market size and higher distance costs. Peripheralization, therefore, often implies economic marginalization and politi...
... has a history of prompt payment of FOIA fees. In the case of requesters with no history of payment... be incurred; or (ii) The requester has previously failed to pay a fee in a timely fashion, i.e...
... participant is to receive fee or profit. Note that this policy extends to all performers of the project... subrecipients' payment of reasonable fee or profit when making purchases from suppliers of goods (e.g., supplies...
The audit objectives were to determine whether award fees contain adequate incentive amounts for contractors to reduce costs and whether the DoD contracting officers were effectively using cost-plus-award-fee contracts...
.... The Department's fee schedule is reviewed and implemented on a two-year cycle. Delaying the fee... staff to manage the administrative workload in a timely fashion, increase the Office of Designation's...
Holcomb, K E; Stull, C L; Kass, P H
Closure of US equine slaughter facilities in 2007 along with the concomitant economic recession have contributed to a sharp increase in the number of unwanted horses throughout the United States, with estimates totaling 100,000 horses per year. The objective of the study was to obtain comprehensive data regarding nonprofit organizations caring for unwanted horses, along with the characteristics and outcome of horses relinquished to these organizations. Nonprofit organizations that accept relinquished equines were contacted to participate in a 90-question survey. Responding organizations (144 of 326 eligible) in 37 states provided information on 280 cases representative of the 7,990 horses relinquished between 2007 and 2009. Data collected characterized these organizations as being in existence for 6 yr, financially supported through donations and personal funds, dedicated to the care of only 10 to 20 horses on a property of just over 30 acres, and reliant on volunteers for help. Funding was the greatest challenge to continued operation of nonprofit equine organizations, with maintenance costs for the care of a relinquished horse averaging $3,648 per year. Financial hardship, physical inability, or lack of time to care for the horses by owners were the most common reasons for relinquishment, followed by seizure through law enforcement agencies for alleged neglect or abuse. Relinquished horses consisted of mostly light horse breeds (79.3%), with Thoroughbreds and Quarter Horses as the most represented breeds. The age of relinquished horses ranged from 3 d to 42 yr old (12.4 ± 0.5 yr). About one-half of the horses entered in the survey were considered unhealthy due to illness, injury, lameness, or poor body condition. For every 4 horses relinquished to a nonprofit organization, only 3 horses were adopted or sold between 2006 and 2009, and many organizations had refused to accept additional horses for lack of resources. The estimated maximum capacity for the 326
The increasing private sector\\'s participation in agricultural extension delivery is, complimenting significantly contributing to the public sector\\'s effort. It is essential to understand how different private organizations with nuances and goals set about their extension service delivery to the mutual benefit of both the service ...
... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false Genealogy request fees. 103.41 Section 103...; AVAILABILITY OF RECORDS § 103.41 Genealogy request fees. (a) Genealogy search fee. See 8 CFR 103.7(b)(1). (b) Genealogy records fees. See 8 CFR 103.7(b)(1). (c) Manner of submission. When a request is submitted online...
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Will I be charged fees? 2.15 Section 2.15... INFORMATION ACT Requests for Records under the FOIA § 2.15 Will I be charged fees? Bureaus will charge fees consistent with the provisions in §§ 2.16 and 2.17. The fee schedule in appendix C to this part applies to...
Effective with any manuscript submitted after 31 December 2010, AGU is eliminating color charges in all formats. At the same time that we eliminate color charges, we are simplifying publication fees. Articles published in Journal of Geophysical Research; Geochemistry, Geophysics, Geosystems; and Radio Science will each have a flat fee of $1000, and Geophysical Research Letters (GRL) articles will each have a flat fee of $500. These prices represent a small drop from the average cost currently paid by authors. We will retain the excess page charges for full articles longer than 13 pages (including Water Resources Research) and 4 pages for letters, comments, and replies. This simplification means we can streamline the “calculator” authors must use when submitting manuscripts to AGU.
... METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 915.404-4-71-5 Fee schedules. (a... subcontracting, normal contractor services performed by the government or another contractor: (1) The target fee...) The target fee schedule provides for 45 percent of the contract work to be subcontracted for such...
... 49 Transportation 9 2010-10-01 2010-10-01 false Fee collection options. 1572.401 Section 1572.401 Transportation Other Regulations Relating to Transportation (Continued) TRANSPORTATION SECURITY ADMINISTRATION... ASSESSMENTS Fees for Security Threat Assessments for Hazmat Drivers § 1572.401 Fee collection options. (a...
... assessable charges are likely to exceed $250.00, and the requester has no history of payment of FOIA fees. (Where the requester has a history of prompt payment of fees, the Corporation shall notify the requester... failed to pay a FOIA fee charged in a timely fashion (i.e., within 30 days of the date of the billing...
... foreclosure attorney fee. This fee recognizes the additional work required to resume the foreclosure action, while also accounting for the expectation that some work from the previous action may be utilized in... for legal fees in connection with the termination of single-family housing loans, including...
... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Housing counseling fees. 214.313... HOUSING COUNSELING PROGRAM Program Administration § 214.313 Housing counseling fees. (a) Participating agencies may charge reasonable and customary fees for housing education and counseling services, as long as...
... 7 Agriculture 7 2010-01-01 2010-01-01 false Fees for mediation services. 785.5 Section 785.5... AGRICULTURE SPECIAL PROGRAMS CERTIFIED STATE MEDIATION PROGRAM § 785.5 Fees for mediation services. A requirement that non-USDA parties who elect to participate in mediation pay a fee for mediation services will...
Chen, Shijian; Yang, Shuhan; Li, Linyuan
The training model for Southwest University's no-fee teacher education program has taken shape over several years. Based on a review of the documentation and interviews with administrators and no-fee preservice students from different specialties, this article analyzes Southwest University's no-fee teacher-training model in terms of three main…
... 28.122 Agriculture Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE COMMODITY STANDARDS AND STANDARD... Standards Act Fees and Costs § 28.122 Fee for practical classing examination. The fee for the practical...
... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Royalty fees for ephemeral... BUSINESS ESTABLISHMENT SERVICES § 384.3 Royalty fees for ephemeral recordings. (a) Basic royalty rate. For... minimum fees shall be nonrefundable, but shall be fully creditable to royalty payments due under paragraph...
... 5 Administrative Personnel 1 2010-01-01 2010-01-01 false Fees charged by the Office. 297.206 Section 297.206 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT CIVIL SERVICE REGULATIONS PRIVACY PROCEDURES FOR PERSONNEL RECORDS Request for Access § 297.206 Fees charged by the Office. (a) No fees will be charged for search and review time...
... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Award Fee Pilot Program... Pilot Program. (a) Mentors will be eligible to earn a separate award fee associated with the provision... related to the mentor-protégé relationship. (d) The Award Fee Pilot Program is an addition to the credit...
...-XA17 User Fee Schedule for Trade Promotion Services AGENCY: U.S. & Foreign Commercial Service... promotion services under the current fee structure. ITA provides a wide range of trade promotion information... these more intensive trade promotion services. The fee revenue is expected to continue to contribute to...
... REGULATIONS FEES § 187.15 Payment of fees. (a) The fees of this part are payable to the Federal Aviation Administration by check, money order, wire transfers, draft, payable in U.S. currency and drawn on a U.S. bank, or by credit card payable in U.S. currency, prior to the provision of any service under this part. (b...
... 29 Labor 1 2010-07-01 2010-07-01 true Consent to Pay Fees. 70.42 Section 70.42 Labor Office of the....42 Consent to Pay Fees. (a) The filing of a request under this subpart will be deemed to constitute an agreement by the requester to pay all applicable fees charged under this part up to and including...
...--Fees and Charges AGENCY: Department of State. ACTION: Final rule. SUMMARY: The Department of State is amending its regulations regarding fees and charges for Exchange Visitor Program services. The fees permit the Department to recoup the cost of providing such Exchange Visitor Program services. DATES...
... 24 Housing and Urban Development 5 2010-04-01 2010-04-01 false Fees and closing costs. 4001.122... Requirements and Underwriting Procedures § 4001.122 Fees and closing costs. (a) The holder or servicer of the... delinquency and default fees. (b) Allowable closing costs incurred in connection with the refinancing and...
... 7 Agriculture 2 2010-01-01 2010-01-01 false Fees and costs; payment. 28.183 Section 28.183... REGULATIONS COTTON CLASSING, TESTING, AND STANDARDS Classification for Foreign Growth Cotton § 28.183 Fees and costs; payment. The provisions of §§ 28.115 through 28.126 relating to fees, costs, and method of...
... 49 Transportation 8 2010-10-01 2010-10-01 false Fees and costs. 1108.5 Section 1108.5... JURISDICTION OF THE SURFACE TRANSPORTATION BOARD § 1108.5 Fees and costs. (a) Fees will be utilized to defray the costs of the STB in administering this alternate dispute resolution program in accordance with 31...
... regulations to establish sufficient fees to recover the cost of administrative processing of requests for... ancillary costs (e.g., staff travel, communications, and utilities). Both fees also fund the Office of... was grounded on the guiding principle that fees should be fair and reflect the full cost to perform...
... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Attorney's fees and costs. 180.705... Decision in Fair Housing Cases § 180.705 Attorney's fees and costs. Following the issuance of the final decision, any prevailing party, except HUD, may apply for attorney's fees and costs. The ALJ will issue an...
... updating the cost components comprising the fee. Cost components shall be updated as follows: (1) Direct... determined by the cost study in Regulations Governing Fees For Service, 1 I.C.C. 2d 60 (1984), or subsequent... by total office costs for the office directly associated with user fee activity. Actual updating of...
... Regulations of the Department of Agriculture AGRICULTURAL MARKETING SERVICE (Standards, Inspections, Marketing Practices), DEPARTMENT OF AGRICULTURE REGULATIONS AND STANDARDS UNDER THE AGRICULTURAL MARKETING ACT OF 1946... Schedule of Fees and Charges at Destination Markets § 51.44 Disposition of fees. (a) The fees collected for...
... 32 National Defense 6 2010-07-01 2010-07-01 false Collecting and controlling fees. 811.7 Section 811.7 National Defense Department of Defense (Continued) DEPARTMENT OF THE AIR FORCE SALES AND... controlling fees. (a) The DoD records centers usually collect fees in advance. Exceptions are sales where you...
... be recognized unless the Representative withdraws or abandons such capacity or the Appellant directs... stipulated fee or on a contingent fee basis will be approved by the Board. No fee for service will be...) Usefulness of the Representative's services; (2) The nature and complexity of the appeal; (3) The capacity in...
... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Mixed-finance developer's fee. 891...-Profit Limited Partnerships and Mixed-Finance Development for Supportive Housing for the Elderly or Persons with Disabilities § 891.815 Mixed-finance developer's fee. (a) Mixed-finance developer's fee. A...
Moore, Richard W.; Blake, Daniel R.; Honig, Michele L.; Cohen, Michael D.
The Employment Training Panel (ETP) contracted with California State University-Northridge to review the fixed fee structure ETP used to pay contractors for training provided under ETP. Three research questions were investigated: what other institutions use the fixed fee and what they pay for; whether ETP's fixed-fee rates were reasonable in…
... 41 Public Contracts and Property Management 1 2010-07-01 2010-07-01 true Reproduction fee schedule... RULES 9.3-Individual Access to Records § 51-9.304-5 Reproduction fee schedule. (a) The fee for... physical characteristics do not permit reproduction by routine electrostatic copying shall be the direct...
... 46 Shipping 1 2010-10-01 2010-10-01 false Assessment and collection of fees. 9.14 Section 9.14 Shipping COAST GUARD, DEPARTMENT OF HOMELAND SECURITY PROCEDURES APPLICABLE TO THE PUBLIC EXTRA COMPENSATION FOR OVERTIME SERVICES § 9.14 Assessment and collection of fees. Assessment and collection of fees...
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Schedule of fees. 2106.7 Section 2106.7 Public Welfare Regulations Relating to Public Welfare (Continued) COMMISSION OF FINE ARTS RULES FOR COMPLIANCE WITH 5 U.S.C. 552a, THE PRIVACY ACT OF 1974 § 2106.7 Schedule of fees. No fees will be charged for...
... 47 Telecommunication 1 2010-10-01 2010-10-01 false TV bands database administration fees. 15.714... Television Band Devices § 15.714 TV bands database administration fees. (a) A TV bands database administrator may charge a fee for provision of lists of available channels to fixed and personal/portable TVBDs and...
... 43 Public Lands: Interior 1 2010-10-01 2010-10-01 false Reporter's fees. 4.452-7 Section 4.452-7... Fact § 4.452-7 Reporter's fees. (a) The Government agency initiating the proceedings will pay all reporting fees in hearings in Government contest proceedings, in hearings under the Surface Resources Act of...
... award fees. 216.470 Section 216.470 Federal Acquisition Regulations System DEFENSE ACQUISITION... Contracts 216.470 Other applications of award fees. See PGI 216.470 for guidance on other applications of award fees. [71 FR 39008, July 11, 2006] ...
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Assessment of fees. 0.470 Section 0.470... Information and Inspection of Records § 0.470 Assessment of fees. (a)(1) Commercial use requesters. (i) When... §§ 0.466 and 0.467, above. (ii) Commercial use requesters shall not be assessed search fees if the...
... 45 Public Welfare 4 2010-10-01 2010-10-01 false Amount of attorney fees. 1225.11 Section 1225.11... § 1225.11 Amount of attorney fees. (a) When a decision of the agency provides for an award of attorney's fees or costs, the complainant's attorney shall submit a verified statement of costs and attorney's...
... 47 Telecommunication 1 2010-10-01 2010-10-01 false Adjustments to regulatory fees. 1.1163 Section... of Statutory Charges and Procedures for Payment § 1.1163 Adjustments to regulatory fees. (a) For Fiscal Year 1995, the amounts assessed for regulatory fees are set forth in §§ 1.1152 through 1.1156. (b...
.../#feeschedule. (2) The fees specified in paragraph (a)(1) of this section are computed at Step 5 of each grade... 47 Telecommunication 1 2010-10-01 2010-10-01 false Search and review fees. 0.467 Section 0.467... Information and Inspection of Records § 0.467 Search and review fees. (a)(1) Subject to the provisions of this...
... DEPARTMENT OF HOMELAND SECURITY U.S. Customs and Border Protection Customs Brokers User Fee...: General notice. SUMMARY: This document provides notice to customs brokers that the annual fee of $138 that... of the 2013 Customs Broker User Fee is due February 15, 2013. FOR FURTHER INFORMATION CONTACT: Craig...
... DEPARTMENT OF AGRICULTURE Forest Service Notice of New Fee Site AGENCY: Monongahela National Forest, USDA Forest Service. ACTION: Notice of New Fee Site. SUMMARY: The Monongahela National Forest is... amenities. Fees for overnight use will be used for the continued operation and maintenance of Island...
... 1703 Proposed FOIA Fee Schedule Update AGENCY: Defense Nuclear Facilities Safety Board. ACTION: Notice... the Board's proposed FOIA Fee Schedule Update published in the Federal Register of June 1, 2012. The...: The FOIA requires each Federal agency covered by the Act to specify a schedule of fees applicable to...
... DEPARTMENT OF AGRICULTURE Forest Service Notice of New Fee Site AGENCY: Kaibab National Forest, USDA Forest Service, Arizona. ACTION: Notice of New Fee Sites. SUMMARY: The Kaibab National Forest is proposing to charge fees for the overnight rental of three historic facilities on the North Kaibab Ranger...
... DEPARTMENT OF AGRICULTURE Forest Service Notice of New Recreation Fee AGENCY: Prescott National Forest, Southwestern Region, USDA Forest Service. ACTION: Notice of New Recreation Fee. SUMMARY: The Prescott National Forest is proposing to charge a fee at the new Eagle Ridge Group Campground near Prescott...
...] Prescription Drug User Fee Act; Public Meeting AGENCY: Food and Drug Administration, HHS. ACTION: Notice of... Prescription Drug User Fee Act (PDUFA). The legislative authority for PDUFA expires in September 2012. At that time, new legislation will be required for FDA to continue collecting user fees for the prescription...
... 1703 Proposed FOIA Fee Schedule Update AGENCY: Defense Nuclear Facilities Safety Board. ACTION: Notice... Defense Nuclear Facilities Safety Board is publishing its proposed Freedom of Information Act (FOIA) Fee.... on or before July 2, 2012. ADDRESSES: Comments on the proposed fee schedule should be mailed or...
... DEFENSE NUCLEAR FACILITIES SAFETY BOARD 10 CFR Part 1703 Proposed FOIA Fee Schedule Update AGENCY... publishing its proposed Freedom of Information Act (FOIA) Fee Schedule Update and solicits comments from... on the proposed fee schedule should be mailed or delivered to the Office of the General Counsel...
... DEPARTMENT OF HOMELAND SECURITY Customs and Border Protection Customs Brokers User Fee Payment for.... SUMMARY: This document provides notice to customs brokers that the annual fee of $138 that is assessed for... 2012 in accordance with the Tax Reform Act of 1986. DATES: Payment of the 2012 Customs Broker User Fee...
... DEFENSE NUCLEAR FACILITIES SAFETY BOARD 10 CFR Part 1703 Proposed FOIA Fee Schedule Update AGENCY... publishing its proposed Freedom of Information Act (FOIA) Fee Schedule Update and solicits comments from... on the proposed fee schedule should be mailed or delivered to the Office of the General Counsel...
... 37 Patents, Trademarks, and Copyrights 1 2010-07-01 2010-07-01 false Mask work fees. 211.3 Section... PROCEDURES MASK WORK PROTECTION § 211.3 Mask work fees. (a) Section 201.3 of this chapter prescribes the fees or charges established by the Register of Copyrights for services relating to mask works. (b) Section...
... 10 Energy 3 2010-01-01 2010-01-01 false Filing procedures and fees. 205.326 Section 205.326 Energy DEPARTMENT OF ENERGY OIL ADMINISTRATIVE PROCEDURES AND SANCTIONS Electric Power System Permits and Reports.... The application fee will be charged irrespective of the ERA's disposition of the application. Fee...
... 29 Labor 3 2010-07-01 2010-07-01 false Talent fees excludable under regulations. 778.225 Section... Payments That May Be Excluded From the âRegular Rateâ Talent Fees in the Radio and Television Industry § 778.225 Talent fees excludable under regulations. Section 7(e)(3) provides for the exclusion from the...
... 25 Indians 1 2010-04-01 2010-04-01 false Issuance of patent in fee. 152.5 Section 152.5 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER ISSUANCE OF PATENTS IN FEE, CERTIFICATES OF COMPETENCY, REMOVAL OF RESTRICTIONS, AND SALE OF CERTAIN INDIAN LANDS Issuing Patents in Fee...
... 25 Indians 1 2010-04-01 2010-04-01 false Application for patent in fee. 152.4 Section 152.4 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER ISSUANCE OF PATENTS IN FEE, CERTIFICATES OF COMPETENCY, REMOVAL OF RESTRICTIONS, AND SALE OF CERTAIN INDIAN LANDS Issuing Patents in Fee...
... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Enrollment of enrolled actuary fee. 300.7... AND ADMINISTRATION USER FEES § 300.7 Enrollment of enrolled actuary fee. (a) Applicability. This section applies to the initial enrollment of enrolled actuaries with the Joint Board for the Enrollment of...
... 32 National Defense 5 2010-07-01 2010-07-01 false Processing FOIA fee remittances. 701.55 Section... REGULATIONS AND OFFICIAL RECORDS AVAILABILITY OF DEPARTMENT OF THE NAVY RECORDS AND PUBLICATION OF DEPARTMENT OF THE NAVY DOCUMENTS AFFECTING THE PUBLIC FOIA Fees § 701.55 Processing FOIA fee remittances. (a...
... 32 National Defense 5 2010-07-01 2010-07-01 false FOIA fee terms. 701.41 Section 701.41 National... OFFICIAL RECORDS AVAILABILITY OF DEPARTMENT OF THE NAVY RECORDS AND PUBLICATION OF DEPARTMENT OF THE NAVY DOCUMENTS AFFECTING THE PUBLIC FOIA Fees § 701.41 FOIA fee terms. (a) Direct costs means those expenditures...
... 28 Judicial Administration 2 2010-07-01 2010-07-01 false Appealing the fee. 549.73 Section 549.73 Judicial Administration BUREAU OF PRISONS, DEPARTMENT OF JUSTICE INSTITUTIONAL MANAGEMENT MEDICAL SERVICES Fees for Health Care Services § 549.73 Appealing the fee. You may seek review of issues related to...
Johnston, Lee M; Finegood, Diane T
Over the past few decades, cross-sector partnerships with the private sector have become an increasingly accepted practice in public health, particularly in efforts to address infectious diseases in low- and middle-income countries. Now these partnerships are becoming a popular tool in efforts to reduce and prevent obesity and the epidemic of noncommunicable diseases. Partnering with businesses presents a means to acquire resources, as well as opportunities to influence the private sector toward more healthful practices. Yet even though collaboration is a core principle of public health practice, public-private or nonprofit-private partnerships present risks and challenges that warrant specific consideration. In this article, we review the role of public health partnerships with the private sector, with a focus on efforts to address obesity and noncommunicable diseases in high-income settings. We identify key challenges-including goal alignment and conflict of interest-and consider how changes to partnership practice might address these.
Pearson, Luwei; Gandhi, Meena; Admasu, Keseteberhan; Keyes, Emily B
To examine user fees for maternity services and how they relate to provision, quality, and use of maternity services in Ethiopia. The national assessment of emergency obstetric and newborn care (EmONC) examined user fees for maternity services in 751 health facilities that provided childbirth services in 2008. Overall, only about 6.6% of women gave birth in health facilities. Among facilities that provided delivery care, 68% charged a fee in cash or kind for normal delivery. Health centers should be providing maternity services free of charge (the healthcare financing proclamation), yet 65% still charge for some aspect of care, including drugs and supplies. The average cost for normal and cesarean delivery was US $7.70 and US $51.80, respectively. Nineteen percent of these facilities required payment in advance for treatment of an obstetric emergency. The health facilities that charged user fees had, on average, more delivery beds, deliveries (normal and cesarean), direct obstetric complications treated, and a higher ratio of skilled birth attendants per 1000 deliveries than those that did not charge. The case fatality rate was 3.8% and 7.1% in hospitals that did and did not charge user fees, respectively. Utilization of maternal health services is extremely low in Ethiopia and, although there is a government decree against charging for maternity service, 65% of health centers do charge for some aspects of maternal care. As health facilities are not reimbursed by the government for the costs of maternity services, this loss of revenue may account for the more and better services offered in facilities that continue to charge user fees. User fees are not the only factor that determines utilization in settings where the coverage of maternity services is extremely low. Additional factors include other out-of-pocket payments such as cost of transport and food and lodging for accompanying relatives. It is important to keep quality of care in mind when user fees are under
The purpose of this report is to present the Department of Energy's (the Department) analysis of the adequacy of the 1.00 mill per kilowatt-hour (kWh) fee being paid by the utilities generating nuclear power for the permanent disposal of their spent nuclear fuel (SNF). In accordance with the Nuclear Waste Policy Act (NWPA), the SNF would be disposed of in a geologic repository to be developed by the Department. An annual analysis of the fee's adequacy is required by the NWPA
Ostrow, Laysha; Hayes, Stephania L
Mental health peer-run organizations are nonprofits providing venues for support and advocacy among people diagnosed as having mental disorders. It has been proposed that consumer involvement is essential to their operations. This study reported organizational characteristics of peer-run organizations nationwide and how these organizations differ by degree of consumer control. Data were from the 2012 National Survey of Peer-Run Organizations. The analyses described the characteristics of the organizations (N=380) on five domains of nonprofit research, comparing results for organizations grouped by degree of involvement by consumers in the board of directors. Peer-run organizations provided a range of supports and educational and advocacy activities and varied in their capacity and resources. Some variation was explained by the degree of consumer control. These organizations seemed to be operating consistently with evidence on peer-run models. The reach of peer-run organizations, and the need for in-depth research, continues to grow.
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.
Victor B Flatt
Full Text Available The Legal Framework of Disaster Response does not deal as well with long term recovery. In particular, the role of non-profits is unexamined. This paper examines the role of non-profits in disaster recovery and argues for a legal framework acknowledging its important role. El marco legal de las respuestas ante desastres no tiene en cuenta la recuperación a largo plazo. En particular, no se analiza el papel de las organizaciones sin ánimo de lucro. Este artículo estudia el papel de las organizaciones sin ánimo de lucro en la recuperación de desastres, y se muestra a favor de establecer un marco legal que reconozca la importancia de su papel.
Juaneda-Ayensa, Emma; Clavel San Emeterio, Mónica; González-Menorca, Carlos
From an Organizational Behavior perspective, it is important to recognize the links generated between individuals and the organization that encourage a desire for permanence. After more than a half century of research, Organizational Commitment remains one of the open questions in the Psychology of Organizations. It is considered an essential factor for explaining individual behavior in the organization such as satisfaction, turnover intention, or loyalty. In this paper, we analyze different contributions regarding the nature of the bond between the individual and the organization. Taking into account the peculiarities of Non-profit Organizations, we present different interpretation for later validation, comparing results from the Confirmatory Factor Analysis of the four models obtained using exploratory factor analysis, both conducted on a sample of 235 members of Non-profit Organizations.
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.
National Oceanic and Atmospheric Administration, Department of Commerce — Fishing sectors were established in the Greater Atlantic region in 2010 under catch share management initiatives. Sector data kept at GARFO is mostly a collection of...
Healy, John A.
This dissertation contributes to our understanding of how institutional complexity within fields influences efforts to construct interorganisational collective action. Five cases of efforts to construct collective action in two nonprofit fields are studied. One field is in the Republic of Ireland and the other in South Africa. The institutional logics salient in each field are derived using inductive methods and the processes of how these institutional logics influence the five efforts to con...
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 ...
Sousa, Fernando; Castelão, Paula; Monteiro, Ileana Pardal; Pellissier, René
The purpose of this study was to evaluate the effectiveness of the Creative Problem Solving (CPS) method in improving the leadership process in a non-profit organization. The research was designed around an intervention and structured in three stages (pre-consult, intervention and follow-up), with a team designated by management, in order to bring leadership cohesion to both departments of the organization and also between the board and executive management. The results, expressed in the task...
Xhiliola Agaraj(Shehu); Merita Murati; Valbona Gjini
The traditional public relations manager is usually responsible for maintaining and enhancing the reputation of the organization among key publics. While the principal focus of this effort is on support publics, it is quite clearly recognized that an organization's image has important effects on its own employees, its donors and volunteers, and its clients. The aim of paper is to define application`s aspects of public relations media and tools by nonprofit organizations in Albanian reality. A...
Fritz, Tizian M.; von Schnurbein, Georg
Nonprofit organizations (NPOs) as mission-driven organizations could profit from investing in stocks diametrically opposed to their mission, as they serve as a perfect hedge. Earning more income from oil or tobacco companies when there is a greater need for ecological interventions or cancer research might help effectively fighting the cause. We show the flaw in this logic as in its optimal state, this strategy is at most a financial zero-sum game. However, as NPOs strive at creating net valu...
Gumbus, Andra; Wilson, Tom
The balanced scorecard has been referred to as the management innovation of the century, and extensive articles have been written using case studies of organizations that use this performance measurement system. This article addresses the key issues of design and implementation with a step-by-step guide to how to design a balanced scorecard and lessons to avoid implementation problems in government and nonprofit settings.
Loriberto Starosky Filho
Full Text Available Non-profit organizations exist all over the world and they have an important role to the economy. These are not aimed at profits and they appeared to develop initiatives of social aspects. The main goal of this research is to check how the wealth is generated and distributed by the non-profits that are enrolled in the Welfare Assistance Council in Blumenau city. This data was gotten through a qualitative, descriptive and documentary research based on analysis of published financial statements of a sample consisting of nineteen non-profit Welfare Assistance Organizations. The results showed that: a To maintain their activities most institutions rely on resources coming from social grants, partnerships and donations; b The added value distributed represents more than fifty percent of the total proceeds in a large number of institutions; c in most organizations the biggest share of the wealth distribution was used to the workers payment; d a low percentage of the wealth is to lenders and government. As a general rule, most organizations presented a very low rate of retentions for themselves because they do not seek profits. Their goals are related to social services activities.
Fenner, Charles, R., Jr.; Selmer, Jan
Although public sector expatriates are becoming increasingly common, research on them is very limited. There is reason to believe that the situation for expatriates from the public sector may be different than for those from the private sector. This study investigated U.S. Department of Defense a...
This article examines the interaction of nonprofit and private actors with the traditional bureaucratic structures of government in central Pennsylvania&s recovery from hurricane Irene and tropical storm Lee. That effort relied heavily on private and nonprofit organizations as drivers of the response and recovery. The author maps the organizations involved in the recovery effort and explores the impact of the recovery effort on those organizations. A social network analysis was conducted and complemented with follow-up interviews with key actors. The network analysis reveals weak communication between sectors and a reliance on nonprofits to deliver services; interviews uncover the challenges of intersectoral collaboration. The author addresses the successes and limitations of the means by which a network of nonprofit efforts were coordinated with federal and state relief efforts and draw lessons for improving future practices. The author finds that this case deviates from theory in several ways that complicated community response and recovery. In particular, the challenges of developing and maintaining a recovery network while simultaneously delivering services placed great strain on several organizations, as well as on the fledgling network as a whole.
... --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
... members of the public under this subpart: (1) Fee schedule. (i) Searching for records, per hour or... administrative time limit prescribed in subsection (a)(6) of the FOIA (i.e., 10 working days from receipt of... Water Commission, and mailed to the Finance and Accounting Office, United States Section, International...
... failed to pay fees in a timely fashion (i.e., 30 calendar days from the date of the assessed billing in... of full payment where the requester has a history of prompt payments, or require an advance payment of an amount up to the full estimated charges in the case of requesters with no payment history. (f...
... publication contract would be the clearest proof, but the requester's past publication history can be... of requesters with no history of payment; or (ii) A requester has previously failed to pay a fee charged in a timely fashion (i.e., within 30 days of the date of the billing). Then, the Department of...