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

Science.gov (United States)

Cutt, J

1982-01-01

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

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

OpenAIRE

Walandouw, Stanley Kho; Mangkona, Sri Wardana Saleh

2015-01-01

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

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

DEFF Research Database (Denmark)

Baldin, Andrea; Bille, Trine; Ellero, Andrea

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

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

Directory of Open Access Journals (Sweden)

Pop Nicolae Al.

2015-07-01

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

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

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Milena Otavová

2015-01-01

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

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

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Dale C MacKrell

2016-05-01

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

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

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Hrafn Bragason

2011-12-01

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

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

OpenAIRE

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

2013-01-01

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

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

OpenAIRE

Ngo, Chi

2017-01-01

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

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

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Claus-Heinrich Daub

2014-05-01

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

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

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Loriberto Starosky Filho

2013-08-01

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

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

Institute of Scientific and Technical Information of China (English)

戚舟波

2011-01-01

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

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

Science.gov (United States)

2011-06-06

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

Segmenting health maintenance organizations to study productivity and profitability.

Science.gov (United States)

Sobol, M G

2000-01-01

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

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

Science.gov (United States)

Das, Dhiman

2009-01-01

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

Polish and Silesian Non-Profit Organizations Liquidity Strategies

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Grzegorz Michalski

2011-12-01

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

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

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2010-07-29

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

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

Science.gov (United States)

2013-07-10

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

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

NARCIS (Netherlands)

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

2017-01-01

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

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

OpenAIRE

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

2018-01-01

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

Threats and Opportunities of Science at a For-Profit University in Chile

Science.gov (United States)

Barandiaran, Javiera

2012-01-01

Thirty years after pro-market policies were first adopted, how best to organize Chile's scientific enterprise remains as elusive as when universities were state-run and funded. This paper explores scientific research at a for-profit university, University Andres Bello, to ask if a new mode of knowledge production is in the making and with what…

Mobbing in a Non-Profit Organisation

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Kovacic Andrej

2017-05-01

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

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

DEFF Research Database (Denmark)

Albu, Oana Brindusa

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

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

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Sebastian Ion Ceptureanu

2018-01-01

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

Management of Enterprise Profit: Theory and Methodology

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Nadezhda Sergeevna Piontkevich

2015-12-01

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

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

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Nelson Oly Ndubisi

2005-01-01

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

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

Science.gov (United States)

McMillan-Cottom, Tressie

2014-08-01

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

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

Directory of Open Access Journals (Sweden)

Tressie McMillan-Cottom

2014-08-01

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

Academic and Non-Profit Accessibility to Commercial Remote Sensing Software

Science.gov (United States)

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

2013-12-01

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

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

NARCIS (Netherlands)

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

2016-01-01

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

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

Science.gov (United States)

Razis, V; Razis, N

1993-01-01

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

Non-profit Drug Research and Development at a Crossroads.

Science.gov (United States)

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

2018-02-07

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

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

DEFF Research Database (Denmark)

Vega, Diego; Sanchez, Ron

2017-01-01

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

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

CERN Document Server

Winkle, Carter

2013-01-01

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

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

Directory of Open Access Journals (Sweden)

Milena Otavová

2011-01-01

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

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

African Journals Online (AJOL)

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

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

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Harry Nenobais

2017-06-01

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

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

OpenAIRE

Barclay, John W.

2010-01-01

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

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

Science.gov (United States)

2001-04-01

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

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

Science.gov (United States)

Robertson, W. Brett

2015-01-01

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

Does outsourcing affect hospital profitability?

Science.gov (United States)

Danvers, Kreag; Nikolov, Pavel

2010-01-01

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

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

Science.gov (United States)

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

2016-01-01

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

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

OpenAIRE

Roozen, Irene; Claeys, Christel

2009-01-01

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

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

Directory of Open Access Journals (Sweden)

Keith G. Diem

2008-12-01

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

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

Science.gov (United States)

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

2014-03-01

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

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

Science.gov (United States)

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

2004-01-01

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

APLIKASI MANAJEMEN KEGIATAN UNTUK ORGANISASI NON PROFIT BERBASIS WEBSITE

Directory of Open Access Journals (Sweden)

Arif Hidayat

2017-02-01

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

Üniversite Kütüphanelerinde Bilgi Hizmetlerinin İnternet Aracılığıyla Pazarlanması / Marketing of Information Services at University Libraries via Internet

Directory of Open Access Journals (Sweden)

Umut Al

2002-04-01

Full Text Available Marketing concept, that had been important for for-profit organizations in the past, has now become an essential management tool for non-profit organizations as well. In time, university libraries which are non-profit organizations also started to make use of marketing methods and techniques. This descriptive study involves the Internet, marketing and university libraries within the same frame, and provides information about what should be done by university libraries in the process of marketing via Internet.

Resource categories and performance in Portuguese non-profit sports clubs

Directory of Open Access Journals (Sweden)

Marco Arraya

2016-01-01

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

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

Science.gov (United States)

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

2017-09-01

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

EPA for Businesses and Non-Profits

Science.gov (United States)

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

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

Directory of Open Access Journals (Sweden)

Ioana – Julieta Josan

2010-05-01

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

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

Science.gov (United States)

2010-04-01

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

Comparing the profitability of organic and conventional broiler production

Directory of Open Access Journals (Sweden)

F Cobanoglu

2014-03-01

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

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

Energy Technology Data Exchange (ETDEWEB)

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

2012-05-01

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

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

OpenAIRE

Dostie, Benoît; Javdani, Mohsen

2017-01-01

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

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

NARCIS (Netherlands)

Marije van 't Verlaat

2007-01-01

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

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

Directory of Open Access Journals (Sweden)

Václav Rybáček

2017-12-01

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

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

Science.gov (United States)

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

2011-01-01

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

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

OpenAIRE

Sankaran, Shankar

2015-01-01

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

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

Science.gov (United States)

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

2017-07-01

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

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

Science.gov (United States)

Bhattacharjee, Amit; Dana, Jason; Baron, Jonathan

2017-11-01

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

Comparing the profitability of organic and conventional broiler production

Directory of Open Access Journals (Sweden)

F Cobanoglu

2014-12-01

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

Assessment, Knowledge, and Customer Service: Contextualizing Faculty Work at For-Profit Colleges and Universities

Science.gov (United States)

Lechuga, Vicente M.

2008-01-01

As the labor market continues to demand more workers with postsecondary credentials, for-profit colleges and universities offer the training, degrees, and credentials that students seek to remain viable in an increasingly competitive job market. This study seeks to provide a new perspective on for-profit institutions by focusing on the roles and…

22 CFR 226.81 - Prohibition against profit.

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

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

2010-06-01

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

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

OpenAIRE

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

2017-01-01

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

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

Science.gov (United States)

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

2016-03-01

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

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

Directory of Open Access Journals (Sweden)

Daniel Mwendwa Kitonga

2015-08-01

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

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

OpenAIRE

Kaya, Emine Öner

2015-01-01

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

Decision making in a non-profit engineering environment

International Nuclear Information System (INIS)

Christensen, D.C.

1997-06-01

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

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

NARCIS (Netherlands)

van der Heijden, Beatrice

2006-01-01

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

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

Science.gov (United States)

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

2015-12-01

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

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

Science.gov (United States)

2010-04-01

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

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

Directory of Open Access Journals (Sweden)

Nuria Almiron-Roig

2011-01-01

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

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

Directory of Open Access Journals (Sweden)

Karyne Cheng Siew Ang

2016-11-01

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

Efficiency in Universities: The La Paz Papers. Studies on Education; Vol. 4.

Science.gov (United States)

Lumsden, Keith

Most universities have been organized as non-profit public or private institutions. Their objectives have not been clearly defined nor has their behavior been well understood. In practice, the management of universities is carried out by administrators who depend largely on government funding and/or private donations. They are subject to various…

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

African Journals Online (AJOL)

kirstam

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

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

OpenAIRE

Purdin, Sky

2015-01-01

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

Democracy and non-profit housing

DEFF Research Database (Denmark)

Hansen, Anne Vorre; Langergaard, Luise Li

2017-01-01

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

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

NARCIS (Netherlands)

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

2011-01-01

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

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

OpenAIRE

Nurmi, Kasper

2017-01-01

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

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

Science.gov (United States)

Large, John T; Sear, Alan M

2005-02-01

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

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

Science.gov (United States)

Callard, C; Thompson, D; Collishaw, N

2005-08-01

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

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

Science.gov (United States)

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

2011-11-01

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

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

Directory of Open Access Journals (Sweden)

Victor B Flatt

2013-04-01

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

20 CFR 435.26 - Non-Federal audits.

Science.gov (United States)

2010-04-01

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

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

Directory of Open Access Journals (Sweden)

Mihaela Bronić

2005-01-01

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

For-Profit Colleges and Universities: Their Markets, Regulation, Performance, and Place in Higher Education

Science.gov (United States)

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

2010-01-01

This book offers a clear-eyed and balanced analysis of for-profit colleges and universities (FPCUs), reviewing their history, business strategies, and management practices; setting them in the context of marketplace conditions, the framework of public policy and government regulations; and viewing them in the light of the public good. Individual…

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

Science.gov (United States)

Sanders, Michael I

2005-01-01

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

The National Energy Policy Institute (NEPI) at The University of Tulsa (F INAL REPORT)

Energy Technology Data Exchange (ETDEWEB)

Blais, Roger [Univ. of Tulsa, OK (United States)

2013-10-31

NEPI, a non-profit organization located at The University of Tulsa (TU), was established to develop and disseminate national energy policy recommendations. Research under this grant covered a wide variety of projects, including research into the future of nuclear power, oil market pricing, and the feasibility of biofuels.

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

Directory of Open Access Journals (Sweden)

Mladenović Jelena

2016-01-01

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

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

Directory of Open Access Journals (Sweden)

Michelle Renard

2016-07-01

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

22 CFR 518.26 - Non-Federal audits.

Science.gov (United States)

2010-04-01

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

34 CFR 74.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

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

Public ownership helps boost HMOs' profits.

Science.gov (United States)

Kenkel, P J

1992-05-04

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

African American Doctoral Students at For-Profit Colleges and Universities: A Critical Race Theory Exploration

Science.gov (United States)

Hall, Jodi

2010-01-01

Many people regard the doctorate as the pinnacle of success. Despite the challenges of completing the terminal degree, the dream of earning the doctoral degree remains a goal for many every year. Understanding the phenomenon of African American student enrollment at for-profit colleges and universities (FPCUs) is necessary because many African…

Ratify, Reject or Revise: Balanced Scorecard and Universities

Science.gov (United States)

Sayed, Naqi

2013-01-01

Purpose: The purpose of this paper is to examine the use of the Balanced Scorecard (BSC) in universities. Initially directed toward profit-oriented businesses, the BSC has since been adopted by many non-profit organisations with seemingly diverse objectives. A number of primarily publicly-funded universities and institutions, which are part of…

The Effect of Public and Private Decisions on University Governance on the Transnational Relations of American-Associated Universities in the Middle East

Directory of Open Access Journals (Sweden)

Rasmus Bertelsen

2012-07-01

Full Text Available This paper analyzes the effect of public and private decisions on university governance on how historic and current American-associated universities in the Middle East have and continue to connect as transnational actors with a multitude of public, private and civil society actors in American society. These universities are the classic missionary universities in Beirut and Cairo (the American University of Beirut, Lebanese American University and the American University in Cairo as well as the many branch campuses and new universities with American accreditation or partnership which have appeared especially in the Gulf States. The ability of these universities to engage with actors in American society and the Middle Eastern host society is explained by their model of governance highlighting public and private decisions on primarily owner-ship structure and non- or for-profit status. Affiliated, non-profit status explains academic reputation, while proprietary, for-profit status is detrimental. Academic reputation is the basis of the relationships these universities maintain with American private, public and civil society actors.

75 FR 62761 - Submission for OMB Review; Comment Request

Science.gov (United States)

2010-10-13

... universities, non-profit research organizations, and independent inventors. The large domestic corporations, small and medium-sized businesses, universities, non-profit research organizations, and independent.... Type of Request: Extension of a currently approved collection. Burden: 140 hours annually. Number of...

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

Directory of Open Access Journals (Sweden)

V. V. Myamlin

2009-03-01

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

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

Science.gov (United States)

Reeves, Terrie C; Ford, Eric W

2004-01-01

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

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

Directory of Open Access Journals (Sweden)

Francisca Farache

2008-07-01

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

Determinants of Sustainability and Organisational Effectiveness in Non-Profit Organisations

Directory of Open Access Journals (Sweden)

Chux Gervase Iwu

2015-07-01

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

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

Energy Technology Data Exchange (ETDEWEB)

Cuthbertson, L.L.

1989-01-01

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

A Comparison of For-Profit and Traditional Universities' Student Persistence, Graduation Rate, and Job Placement

Science.gov (United States)

Sandlin, Deborah L.

2017-01-01

This research project is a study comparing for-profit schools and traditional universities related to student persistence, graduation rate, and job placement. The results based on a sample size of 92 students indicate that there is no significant difference between persistence, graduation rates and successful job placement at either school. There…

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

DEFF Research Database (Denmark)

Kastrup Nielsen, Sebastian; Svejvig, Per

2013-01-01

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

Too Big to Fail: The Role of For-Profit Colleges and Universities in American Higher Education

Science.gov (United States)

Tierney, William G.

2011-01-01

Although for-profit colleges and universities have had a long history in the United States, they have garnered significant attention only in the last decade. In the early 20th century, career colleges existed primarily in urban areas to provide training for specific trades or professions--plumbing, restaurant management, art and design,…

Non-Taylor magnetohydrodynamic self-organization

International Nuclear Information System (INIS)

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

1994-10-01

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

7 CFR 3019.26 - Non-Federal audits.

Science.gov (United States)

2010-01-01

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

29 CFR 95.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

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

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

Directory of Open Access Journals (Sweden)

Mihai-Bogdan AFRASINEI

2016-12-01

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

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

Science.gov (United States)

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

2016-01-01

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

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

Directory of Open Access Journals (Sweden)

Michelle Renard

2016-11-01

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

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

NARCIS (Netherlands)

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

2014-01-01

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

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

DEFF Research Database (Denmark)

Larsen, Samuel; Jacobsen, Peter

2015-01-01

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

15 CFR 14.26 - Non-Federal audits.

Science.gov (United States)

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Rehana Kouser

2012-12-01

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

Polish and Silesian Non-Profit Organizations Liquidity Strategies

OpenAIRE

Michalski, Grzegorz; Mercik, Aleksander

2013-01-01

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

40 CFR 30.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

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

38 CFR 49.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

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

First Universities Allied for Essential Medicines (UAEM) Neglected Diseases and Innovation Symposium.

Science.gov (United States)

Musselwhite, Laura W; Maciag, Karolina; Lankowski, Alex; Gretes, Michael C; Wellems, Thomas E; Tavera, Gloria; Goulding, Rebecca E; Guillen, Ethan

2012-01-01

Universities Allied for Essential Medicines organized its first Neglected Diseases and Innovation Symposium to address expanding roles of public sector research institutions in innovation in research and development of biomedical technologies for treatment of diseases, particularly neglected tropical diseases. Universities and other public research institutions are increasingly integrated into the pharmaceutical innovation system. Academic entities now routinely undertake robust high-throughput screening and medicinal chemistry research programs to identify lead compounds for small molecule drugs and novel drug targets. Furthermore, product development partnerships are emerging between academic institutions, non-profit entities, and biotechnology and pharmaceutical companies to create diagnostics, therapies, and vaccines for diseases of the poor. With not for profit mission statements, open access publishing standards, open source platforms for data sharing and collaboration, and a shift in focus to more translational research, universities and other public research institutions are well-placed to accelerate development of medical technologies, particularly for neglected tropical diseases.

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

Science.gov (United States)

Heuer, Christian; Travers, Mary Ann K

2011-02-01

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

Applying the Balanced Scorecard Strategic Evaluation Method to a University Athletic Department

Directory of Open Access Journals (Sweden)

THANOS KRIEMADIS, ANDREAS KOTSOVOS & PANAYIOTIS ALEXOPOULOS

2008-01-01

Full Text Available The Balanced Scorecard (BSC has been extensively used in manufacturing organisations, service organisations, non-profit organisations, and governmental organizations with outstanding results (Kaplan and Norton, 2001b. Performance measures are at the core of the BSC system.However, financial measurement alone does not reflect the organisational mission of governmental and non-profit organisations; rather the mission of government or non-profitorganisation should be placed at top of the BSC in measuring whether such an organisation has been successful. Hence, the greatest difference between businesses and nonprofit organisations lies in the achievement of the mission.The purpose of this article is to present the evaluation of the performance of a University Athletic Department using the balanced scorecard strategic approach which includes four dimensions such as: (a the customer dimension, (b the financial dimension,(c the learning and growth dimension and (d the internal business process dimension.

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

International Nuclear Information System (INIS)

Mauna, Traian; Anghelescu, Serban Mihnea

1998-01-01

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

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

Science.gov (United States)

Kiefer, Lukas; Menzel, Friederike; Bahrs, Enno

2014-12-01

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

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

NARCIS (Netherlands)

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

2017-01-01

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

Analysis of potential self-guarantee tests for demonstrating financial assurance by non-profit colleges, universities, and hospitals and by business firms that do not issue bonds

Energy Technology Data Exchange (ETDEWEB)

Bailey, P.; Dean, C.; Collier, J.; Dasappa, V.; Goldberg, W. [ICF, Inc., Fairfax, VA (United States)

1997-06-01

The Nuclear Regulatory Commission (NRC) on December 29, 1993, promulgated self-guarantee requirements that materials licensees may use to demonstrate financial assurance for decommissioning costs. However, nonprofit colleges and universities, nonprofit hospitals, and for-profit firms that do not issue bonds are currently precluded, by their unique accounting and financial reporting systems, or by other features of their business practices, from using the financial tests for self-guarantors adopted by the NRC. This Report evaluates several alternative financial tests that might serve as the basis for self-guarantee by these three categories of licensees.

Analysis of potential self-guarantee tests for demonstrating financial assurance by non-profit colleges, universities, and hospitals and by business firms that do not issue bonds

International Nuclear Information System (INIS)

Bailey, P.; Dean, C.; Collier, J.; Dasappa, V.; Goldberg, W.

1997-06-01

The Nuclear Regulatory Commission (NRC) on December 29, 1993, promulgated self-guarantee requirements that materials licensees may use to demonstrate financial assurance for decommissioning costs. However, nonprofit colleges and universities, nonprofit hospitals, and for-profit firms that do not issue bonds are currently precluded, by their unique accounting and financial reporting systems, or by other features of their business practices, from using the financial tests for self-guarantors adopted by the NRC. This Report evaluates several alternative financial tests that might serve as the basis for self-guarantee by these three categories of licensees

What motivates librarians working in not for profit organizations

Directory of Open Access Journals (Sweden)

Vera Gradišar

1997-01-01

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

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

Science.gov (United States)

Dewenter, Heike; Thun, Sylvia

2018-01-01

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

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

Directory of Open Access Journals (Sweden)

Gianfranco De Feo

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

Impact of robotic operative efficiency on profitability.

Science.gov (United States)

Geller, Elizabeth J; Matthews, Catherine A

2013-07-01

We sought to determine the impact of robotic operative efficiency on profitability and assess the impact of secondary variables. Financial data were collected for all robotic cases performed for fiscal years 2010 (FY10) and 2011 (FY11) at University of North Carolina at Chapel Hill, and included 9 surgical subspecialties. Profitability was defined as a positive operating income. From July 2009 through June 2011, 1295 robotic cases were performed. Robotic surgery was profitable in both fiscal years, with an operating income of $386,735 in FY10 and $822,996 in FY11. In FY10, urogynecology and pediatric surgery were the only nonprofitable subspecialties. In FY11, all subspecialties were profitable. Profitability was associated with case time, payor mix, and procedure type (all P profitability regardless of surgical specialty. Copyright © 2013 Mosby, Inc. All rights reserved.

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

Science.gov (United States)

2010-07-01

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

Project H.O.P.E.: Effective University Engagement with Community Afterschool Programs

Directory of Open Access Journals (Sweden)

Barbara C. Jentleson

2009-09-01

Full Text Available Implemented in 2002 by the Duke-Durham Neighborhood Partnership, Project H.O.P.E. has improved the quantity and quality of afterschool programs for the youth of Durham, NC. Project H.O.P.E. provides tutoring programs, enrichment resources, and evaluation support to non-profit community partner organizations located in the low income Durham neighborhoods surrounding Duke University. Duke University undergraduates who provide tutoring services to the Durham youth in the afterschool programs gain from valuable reciprocal service learning experiences. Project H.O.P.E. is an effective model of the mutual benefits that can be gained from effective university and community engagement in the service of at-risk students.

University Business Models and Online Practices: A Third Way

Science.gov (United States)

Rubin, Beth

2013-01-01

Higher Education is in a state of change, and the existing business models do not meet the needs of stakeholders. This article contrasts the current dominant business models of universities, comparing the traditional non-profit against the for-profit online model, examining the structural features and online teaching practices that underlie each.…

49 CFR 19.26 - Non-Federal audits.

Science.gov (United States)

2010-10-01

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

43 CFR 12.926 - Non-Federal audits.

Science.gov (United States)

2010-10-01

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

36 CFR 1210.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

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

Estimating profit shifting in South Africa using firm-level tax returns

DEFF Research Database (Denmark)

Wier, Ludvig

2016-01-01

Using the universe of South African corporate tax returns for 2009–14, we estimate profit- and debt-shifting responses in South Africa. We find evidence that South African subsidiaries engage in profit shifting and that profit-shifting responses to tax incentives across all channels...

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

Science.gov (United States)

Rauscher, Simone; Wheeler, John R C

2012-01-01

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

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

NARCIS (Netherlands)

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

2016-01-01

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

Management of Enterprise Profit: Theory and Methodology

OpenAIRE

Nadezhda Sergeevna Piontkevich

2015-01-01

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

Neutralino Dark Matter in non-universal and non-minimal SUSY

International Nuclear Information System (INIS)

King, S.F.

2010-01-01

We discuss neutralino dark matter in non-universal SUSY including the NUHM, SU(5) with non-universal gauginos. In the MSSM we argue from naturalness that non-universal soft mass parameters are preferred, with non-universal gaugino masses enabling supernatural dark matter beyond the MSSM, we also discuss neutralino dark matter in the U SSM and E 6 SSM. In the E 6 SSM a light neutralino LSP coming from the inert Higgsino and singlino sector is unavoidable and makes an attractive dark matter candidate.

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

Index Scriptorium Estoniae

Kiwa, pseud., 1975-

2009-01-01

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

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

Science.gov (United States)

McCue, Michael J.; Nayar, Preethy

2009-01-01

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

A comparison between beef fed organically, in a feedlot, and on a ...

African Journals Online (AJOL)

Johnny

2 Centre for Sustainable Agriculture, University of the Free State, P.O. Box 339, ... Keywords: Production system, organic, meat quality, profit margins, feedlot, beef cattle ..... Table 5 Calculation of price and feed margin, and profit or loss.

41 CFR 105-72.306 - Non-Federal audits.

Science.gov (United States)

2010-07-01

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

Alternative profit rate shariah-compliant for islamic banking

Science.gov (United States)

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

2017-09-01

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

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

OpenAIRE

W. D. Walls

2012-01-01

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

Combining Purpose With Profits

DEFF Research Database (Denmark)

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

2014-01-01

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

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

Science.gov (United States)

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

2017-03-01

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

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

Science.gov (United States)

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

2013-01-01

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

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

Directory of Open Access Journals (Sweden)

Olga Gennadevna Rybakova

2016-12-01

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

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

Science.gov (United States)

Fried, Vance H.

2011-01-01

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

Does Capital Structure Influence Company Profitability?

Directory of Open Access Journals (Sweden)

Herciu Mihaela

2017-12-01

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

Motivation of university and non-university stakeholders to change medical education in Vietnam

Directory of Open Access Journals (Sweden)

Ruitenberg EJ

2009-07-01

Full Text Available Abstract Background Both university and non-university stakeholders should be involved in the process of curriculum development in medical schools, because all are concerned with the competencies of the graduates. That may be difficult unless appropriate strategies are used to motivate each stakeholder. From 1999 to 2006, eight medical schools in Vietnam worked together to change the curriculum and teaching for general medical students to make it more community oriented. This paper describes the factors that motivated the different stakeholders to participate in curriculum change and teaching in Vietnamese medical schools and the activities to address those factors and have sustainable contributions from all relevant stakeholders. Methods Case study analysis of contributions to the change process, using reports, interviews, focus group discussions and surveys and based on Herzberg's Motivation Theory to analyze involvement of different stakeholders. Results Different stakeholders were motivated by selected activities, such as providing opportunities for non-university stakeholders to share their opinions, organizing interactions among university stakeholders, stimulating both bottom-up and top-down inputs, focusing on learning from each other, and emphasizing self-motivation factors. Conclusion The Herzberg Motivation theory helped to identify suitable approaches to ensure that teaching topics, materials and assessment methods more closely reflected the health care needs of the community. Other medical schools undertaking a reform process may learn from this experience.

Motivation of university and non-university stakeholders to change medical education in Vietnam.

Science.gov (United States)

Luu, Ngoc Hoat; Nguyen, Lan Viet; van der Wilt, G J; Broerse, J; Ruitenberg, E J; Wright, E P

2009-07-24

Both university and non-university stakeholders should be involved in the process of curriculum development in medical schools, because all are concerned with the competencies of the graduates. That may be difficult unless appropriate strategies are used to motivate each stakeholder. From 1999 to 2006, eight medical schools in Vietnam worked together to change the curriculum and teaching for general medical students to make it more community oriented. This paper describes the factors that motivated the different stakeholders to participate in curriculum change and teaching in Vietnamese medical schools and the activities to address those factors and have sustainable contributions from all relevant stakeholders. Case study analysis of contributions to the change process, using reports, interviews, focus group discussions and surveys and based on Herzberg's Motivation Theory to analyze involvement of different stakeholders. Different stakeholders were motivated by selected activities, such as providing opportunities for non-university stakeholders to share their opinions, organizing interactions among university stakeholders, stimulating both bottom-up and top-down inputs, focusing on learning from each other, and emphasizing self-motivation factors. The Herzberg Motivation theory helped to identify suitable approaches to ensure that teaching topics, materials and assessment methods more closely reflected the health care needs of the community. Other medical schools undertaking a reform process may learn from this experience.

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

OpenAIRE

Swati Mukerjee; Ann Dryden Witte; Sheila Hollowell

1990-01-01

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

Applying the Balanced Scorecard Strategic Evaluation Method to a University Athletic Department

OpenAIRE

THANOS KRIEMADIS, ANDREAS KOTSOVOS & PANAYIOTIS ALEXOPOULOS

2008-01-01

The Balanced Scorecard (BSC) has been extensively used in manufacturing organisations, service organisations, non-profit organisations, and governmental organizations with outstanding results (Kaplan and Norton, 2001b). Performance measures are at the core of the BSC system.However, financial measurement alone does not reflect the organisational mission of governmental and non-profit organisations; rather the mission of government or non-profitorganisation should be placed at top of the BSC i...

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

Science.gov (United States)

Huckel Schneider, Carmen; Negin, Joel

2016-01-01

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

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

Science.gov (United States)

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

2002-03-01

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

DISCRIMINANT ANALYSIS OF BANK PROFITABILITY LEVELS

Directory of Open Access Journals (Sweden)

Ante Rozga

2013-02-01

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

Relational Resources of a University as a Source of Education Quality Assurance

Science.gov (United States)

Bagdasaryan, Irina; Vasilyeva, Zoya; Almabekova, Olga

2015-01-01

This paper considers high quality educational services provided by a university being the highest priority and assumes relational resources as valuable sources that can facilitate and enhance quality assurance. Each university with a unique resource base is connected with a variety of entities--other universities, non-profit and for-profit…

sustainable development and profitability in the Finnish restaurant industry

OpenAIRE

Mulenga, Mpafya

2015-01-01

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

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

Science.gov (United States)

McKague, h L

2001-12-01

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

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

OpenAIRE

Florin Dumiter; Ștefania Jimon

2017-01-01

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

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

Science.gov (United States)

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

2011-01-01

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

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

Science.gov (United States)

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

2011-09-01

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

Risk Pricing and Profit Maximization of Insurance Companies ...

African Journals Online (AJOL)

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

Use of direct marketing in nonprofit organizations

Directory of Open Access Journals (Sweden)

Popović Ana

2010-01-01

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

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

OpenAIRE

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

2014-01-01

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

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

NARCIS (Netherlands)

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

2011-01-01

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

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

Science.gov (United States)

Gapenski, L C

1992-11-01

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

Statistical methods for analysing the relationship between bank profitability and liquidity

OpenAIRE

Boguslaw Guzik

2006-01-01

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

How Managerial Ownership Affects Profit Maximization in Newspaper Firms.

Science.gov (United States)

Busterna, John C.

1989-01-01

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

[Not-for-profit: A report from the fourth annual symposium of ethics held by the National Institute for Blood Transfusion (France)].

Science.gov (United States)

Ceccaldi, J; Thibert, J-B; Haddad, A; Bouësseau, M-C; Pottier, R; Danic, B; Noël, S; Monsellier, M; Tissot, J-D; Sannié, T; Clavier, B; Mamzer, M-F; Cartron, J-P; Vernant, J-P; Hervé, C; Garraud, O

2017-06-01

The not-for-profit issue has been debated in November 2016 in Paris; this issue is one of the four canonical pillars of ethical blood donation. It is intimately bound to benevolence though it is distinct, as not-for-profit calls for institutions while benevolence calls for individuals. It is indeed intended that voluntary blood donors do not benefit from their donation and are thus non-remunerated. Not-for-profit is essential since it refers to the public character of blood as a putative public resource aimed at being shared as a tribute of solidarity. A central question however is linked to the capacity- or not -of public sectors to ensure that blood components are universally available, with special mention to plasma derived drugs, without the contribution of the for profit, private sector. Copyright © 2017 Elsevier Masson SAS. All rights reserved.

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

OpenAIRE

Marek Pavlik

2013-01-01

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

Service & non-profit marketing

Directory of Open Access Journals (Sweden)

Stanković Čedomir

2002-01-01

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

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

Science.gov (United States)

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

2011-01-01

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

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

Directory of Open Access Journals (Sweden)

Nilceia Cristina dos Santos

2008-01-01

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

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

Science.gov (United States)

Piotrowicz, Maria; Cianciara, Dorota

2013-01-01

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

Profitability of Qualified-Labour-Power Production

Science.gov (United States)

Baldino, Roberto Ribeiro; Cabral, Tânia Cristina Baptista

2015-01-01

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

Factors related to achievement in sophomore organic chemistry at the University of Arkansas

Science.gov (United States)

Lindsay, Harriet Arlene

The purpose of this study was to identify the significant cognitive and non-cognitive variables that related to achievement in the first semester of organic chemistry at the University of Arkansas. Cognitive variables included second semester general chemistry grade, ACT composite score, ACT English, mathematics, reading, and science reasoning subscores, and spatial ability. Non-cognitive variables included anxiety, confidence, effectance motivation, and usefulness. Using a correlation research design, the individual relationships between organic chemistry achievement and each of the cognitive variables and non-cognitive variables were assessed. In addition, the relationships between organic chemistry achievement and combinations of these independent variables were explored. Finally, gender- and instructor-related differences in the relationships between organic chemistry achievement and the independent variables were investigated. The samples consisted of volunteers from the Fall 1999 and Fall 2000 sections of Organic Chemistry I at the University of Arkansas. All students in each section were asked to participate. Data for spatial ability and non-cognitive independent variables were collected using the Purdue Visualization of Rotations test and the modified Fennema-Sherman Attitude Scales. Data for other independent variables, including ACT scores and second semester general chemistry grades, were obtained from the Office of Institutional Research. The dependent variable, organic chemistry achievement, was measured by each student's accumulated points in the course and consisted of scores on quizzes and exams in the lecture section only. These totals were obtained from the lecture instructor at the end of each semester. Pearson correlation and stepwise multiple regression analyses were used to measure the relationships between organic chemistry achievement and the independent variables. Prior performance in chemistry as measured by second semester general

22 CFR 145.26 - Non-Federal audits.

Science.gov (United States)

2010-04-01

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

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

Science.gov (United States)

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

2017-12-01

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

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

Directory of Open Access Journals (Sweden)

Asep Kadarohman

2014-03-01

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

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

OpenAIRE

Callard, C; Thompson, D; Collishaw, N

2005-01-01

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

Ambidexterity in non-profit, voluntary organizations

DEFF Research Database (Denmark)

Aagaard, Peter

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

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

Science.gov (United States)

Bos, Aline; Boselie, Paul; Trappenburg, Margo

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

Pricing strategies and levels and their impact on corporate profitability

Directory of Open Access Journals (Sweden)

Deonir De Toni

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

Drivers of supplier-customer relationship profitability in China

DEFF Research Database (Denmark)

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

2017-01-01

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

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

Directory of Open Access Journals (Sweden)

Federica D’Isanto

2013-01-01

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

28 CFR 70.26 - Non-Federal audits.

Science.gov (United States)

2010-07-01

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

75 FR 35507 - Information Collection Activities: Proposed Collection; Comment Request

Science.gov (United States)

2010-06-22

....regulations.gov , a Federal E-Government Web site that allows the public to find, review, and submit comments...-395-3952; e-mail [email protected] . FOR FURTHER INFORMATION CONTACT: Marguerite Pridgen at the.... Respondents: Contractors, States, Local Governments, Universities, Non-Profit Organizations, For-Profit...

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

Science.gov (United States)

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

2018-02-01

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

A More Detailed Understanding Of Factors Associated With Hospital Profitability.

Science.gov (United States)

Bai, Ge; Anderson, Gerard F

2016-05-01

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

CONVERSION PRODUCT STRUCTURE AS TOOL TO INCREASE YIELD PROCESSING ORGANIZATIONS

Directory of Open Access Journals (Sweden)

A. I. Khorev

2014-01-01

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

Institutionalization of Technology Transfer Organizations in Chinese Universities

Science.gov (United States)

Cai, Yuzhuo; Zhang, Han; Pinheiro, Rómulo

2015-01-01

There is a lack of in-depth studies on how technology transfer organizations (TTOs) are organized and developed. This paper examines the evolution/institutionalization of TTOs in Tsinghua University (TU), as a microcosm of the development of TTOs in Chinese universities. It explores two issues in particular: what kinds of TTOs have been developed…

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

Science.gov (United States)

2011-03-01

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

Corporate culture of modern university: approaches to definition essence

Directory of Open Access Journals (Sweden)

N. V. Horbenko

2014-07-01

Full Text Available The role and importance of corporate culture of the university; found to relate concepts as «corporate culture» and «organizational culture» and discovered the last function: cognitive, value­education, communication, legal and regulatory, motivational, innovative and Stability; singled structural elements of corporate culture: artifacts, values, norms, goals and mission of the organization; and signs of the university as a corporation: nadorhanizatsiynist, polisub’yektnist, competitive environment, as the value of social identity formation and contrast to other organizations; noted that the characteristics of the corporate culture of the University is directly dependent on its public tasks, including such as meeting the needs of the individual in the intellectual, cultural and moral development through vocational education, science through research and creative activity of scientific and pedagogical staff training retraining and advanced training of employees with higher education, the formation of students’ citizenship, ability to work and life, spreading knowledge among the population, improving its educational and cultural level; indicated on the approaches to the definition of «corporate culture», including phenomenological and pragmatic, rational and genetic, and eksternalistskyy internalistskyy, guiding and limiting; peculiarities of formation and development of the corporate culture of the university in the context of competitiveness; the conclusions noted that the level of corporate culture depends not only on internal motivational guidance of employees of the University, but the resulting performance indicators ­ profitability, profitability and competitiveness.

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

Science.gov (United States)

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

2016-02-01

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

The impact of profitability of hospital admissions on mortality.

Science.gov (United States)

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

2013-04-01

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

The Impact of Profitability of Hospital Admissions on Mortality

Science.gov (United States)

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

2013-01-01

Background Fiscal constraints faced by Medicare are leading to policies designed to reduce expenditures. Evidence of the effect of reduced reimbursement on the mortality of Medicare patients discharged from all major hospital service lines is limited. Methods We modeled risk-adjusted 30-day mortality of patients discharged from 21 hospital service lines as a function of service line profitability, service line time trends, and hospital service line and year-fixed effects. We simulated the effect of alternative revenue-neutral reimbursement policies on mortality. Our sample included all Medicare discharges from PPS-eligible hospitals (1997, 2001, and 2005). Results The results reveal a statistically significant inverse relationship between changes in profitability and mortality. A $0.19 average reduction in profit per $1.00 of costs led to a 0.010–0.020 percentage-point increase in mortality rates (p payment generosity than in service lines that remain profitable. Policy simulations that target service line inequities in payment generosity result in lower mortality rates, roughly 700–13,000 fewer deaths nationally. Conclusions The policy simulations raise questions about the trade-offs implicit in universal reductions in reimbursement. The effect of reduced payment generosity on mortality could be mitigated by targeting highly profitable services only for lower reimbursement. PMID:23346946

Capital Structure and Profitability of Quoted Companies in Nigeria

Directory of Open Access Journals (Sweden)

AMOS O. AROWOSHEGBE. Ph.D; ACA.

2013-07-01

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

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

Directory of Open Access Journals (Sweden)

Pak E.V.

2017-05-01

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

PROFITABILITY AND FINANCIAL STABILITY

OpenAIRE

CĂRUNTU CONSTANTIN; LĂPĂDUŞI MIHAELA LOREDANA

2011-01-01

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

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

OpenAIRE

Yi Wang; Zhanguo Zhu; Feng Chu

2017-01-01

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

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

Science.gov (United States)

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

2017-12-01

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

University and non-formal education

Directory of Open Access Journals (Sweden)

Popescu Liliana Georgeta

2017-01-01

Full Text Available Young students place great importance on their personal, professional and educational development alike but in the same time are actively involved in leisure activities. Through non-formal and informal activities the university can help students to develop new skills, can change or increase certain preferences regarding cultural consumption, sports and recreational activities. This paper presents the results of a study based on students attending universities across three cities. It aims to demonstrate that during the years spent at university, students are significantly less influenced by their parents in terms of behaviour and cultural preferences; instead these aspects as well as recreational activities are undertaken by universities and their group of friends and colleagues. For a meaningful analysis and correct interpretation of data, specific tools of quality management were used.

The Service-profit Chain

DEFF Research Database (Denmark)

Grønholdt, Lars; Martensen, Anne

2016-01-01

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

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

Science.gov (United States)

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

A MANAGERIAL AND COST ACCOUNTING APPROACH OF CUSTOMER PROFITABILITY ANALYSIS

Directory of Open Access Journals (Sweden)

CARDOS Ildiko Reka

2010-07-01

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

Telling Our Story: A Case Study of a Collaborative Departmental Blog at Syracuse University Libraries

Science.gov (United States)

Rauh, Anne E.; McReynolds, Stephanie J. H.

2016-01-01

This case study will take readers through the planning and publication process of a collaborative departmental library blog at Syracuse University, which is a large private, non-profit research intensive university located in central New York State. It will provide an overview of the history of the project and the mission of the blog. It will…

Multivariate Analysis of Profitability Indicators for Selected Companies of Croatian Market

Directory of Open Access Journals (Sweden)

Ana Perisa

2017-12-01

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

DataProfit

DEFF Research Database (Denmark)

2016-01-01

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

7 CFR 1487.1 - What special definitions apply to the TASC program?

Science.gov (United States)

2010-01-01

.... organization, including, but not limited to, U.S. government agencies, State government agencies, non-profit trade associations, universities, agricultural cooperatives, and private companies. FAS—Foreign...

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

Directory of Open Access Journals (Sweden)

Yi Wang

2017-04-01

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

Optimal Strategy Analysis of a Competing Portfolio Market with a Polyvariant Profit Function

International Nuclear Information System (INIS)

Bogolubov, Nikolai N. Jr.; Kyshakevych, Bohdan Yu.; Blackmore, Denis; Prykarpatsky, Anatoliy K.

2010-12-01

A competing market model with a polyvariant profit function that assumes 'zeitnot' stock behavior of clients is formulated within the banking portfolio medium and then analyzed from the perspective of devising optimal strategies. An associated Markov process method for finding an optimal choice strategy for monovariant and bivariant profit functions is developed. Under certain conditions on the bank 'promotional' parameter with respect to the 'fee' for a missed share package transaction and at an asymptotically large enough portfolio volume, universal transcendental equations - determining the optimal share package choice among competing strategies with monovariant and bivariant profit functions - are obtained. (author)

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

Science.gov (United States)

Tan, Patricia

2003-01-01

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

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

Science.gov (United States)

Moran, Kenneth A

2016-06-04

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

Optimal security design under asymmetric information and profit manipulation

OpenAIRE

Koufopoulos, Kostas; Kozhan, Roman; Trigilia, Giulio

2014-01-01

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

Profitability diagnosis of refinery and improvement proposal; Seiyusho no shueki shindan to kaizen teian

Energy Technology Data Exchange (ETDEWEB)

Aoyama, H.

2000-07-01

Based on consulting service RPS-J under joint operation of Nikki, UOP LLC of U.S.A. and Nikki Universal, approaching ways applied for profitability improvement and improvement proposal for refineries and analyzing techniques used for resolution of process bottlenecks were described. In RPS-J, themes of (1) energy saving, (2) quality upgrading, (3) improvement of disintegrating ratio, (4) reduction of give-away, (5) improvement of equipment operation ratio, (6) reduction of maintenance cost, (7) effective utilization of catalysts, are considered for profitability improvement fields. Procedures from idea excavation for profitability improvement to realization of profitability improvement are carried out in the order of, (1) Grasping of the present state, (2) Excavation of improving items and selection, (3) Quantitative evaluation of draft profitability improvement plan and focusing, (4) Profitability improvement by operation improvement, (5) Profitability improvement by minor improvement, (6) Profitability improvement in middle- and long-term vision, (7) Final focusing by feasibility study. Afterwards, examination to economically solve bottlenecks of critical facilities, examination on bottlenecks of distillation tower and refining tower and utility analysis are carried out. RPS-J was already applied to 4 refineries including Muroran Refinery and Negishi Refinery of Nisseki Mitsubishi, and profitability improvement themes were found to improve profitability of 50 to 150 cents per barrel. (NEDO)

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

Directory of Open Access Journals (Sweden)

L.M. Fourie

2009-07-01

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

23 CFR 450.310 - Metropolitan planning organization designation and redesignation.

Science.gov (United States)

2010-04-01

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

Universal Partial Words over Non-Binary Alphabets

OpenAIRE

Goeckner, Bennet; Groothuis, Corbin; Hettle, Cyrus; Kell, Brian; Kirkpatrick, Pamela; Kirsch, Rachel; Solava, Ryan

2016-01-01

Chen, Kitaev, M\\"{u}tze, and Sun recently introduced the notion of universal partial words, a generalization of universal words and de Bruijn sequences. Universal partial words allow for a wild-card character $\\diamond$, which is a placeholder for any letter in the alphabet. We settle and strengthen conjectures posed in the same paper where this notion was introduced. For non-binary alphabets, we show that universal partial words have periodic $\\diamond$ structure and are cyclic, and we give ...

A Decomposition of Hospital Profitability

Directory of Open Access Journals (Sweden)

Jason Turner

2015-06-01

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

A Decomposition of Hospital Profitability

Science.gov (United States)

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

2015-01-01

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

Career effects of taking up parental leave. Evidence from a Dutch University

NARCIS (Netherlands)

Vlasblom, J.D.; Plantenga, J.

2010-01-01

In this paper we study the effect of parental leave on individual careers. We use individual registration data of a Dutch non-profit firm (Utrecht University). Our outcomes show that even with a short period of flexible leave there are career effects. More specifically, these effects are not

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

Science.gov (United States)

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

2012-05-01

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

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.

Science.gov (United States)

van Pletzen, Ermien; Zulliger, R; Moshabela, M; Schneider, H

2014-09-01

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

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

Science.gov (United States)

Barron, David N; West, Elizabeth

2017-04-01

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

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

African Journals Online (AJOL)

2009-10-30

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

University Start-ups: A Better Business Model

Science.gov (United States)

Dehn, J.; Webley, P. W.

2015-12-01

Many universities look to start-up companies as a way to attract faculty, supporting research and students as traditional federal sources become harder to come by. University affiliated start-up companies can apply for a broader suite of grants, as well as market their services to a broad customer base. Often university administrators see this as a potential panacea, but national statistics show this is not the case. Rarely do universities profit significantly from their start-ups. With a success rates of around 20%, most start-ups end up costing the university money as well as faculty-time. For the faculty, assuming they want to continue in academia, a start-up is often unattractive because it commonly leads out of academia. Running a successful business as well as maintaining a strong teaching and research load is almost impossible to do at the same time. Most business models and business professionals work outside of academia, and the models taught in business schools do not merge well in a university environment. To mitigate this a new business model is proposed where university start-ups are aligned with the academic and research missions of the university. A university start-up must work within the university, directly support research and students, and the work done maintaining the business be recognized as part of the faculty member's university obligations. This requires a complex conflict of interest management plan and for the companies to be non-profit in order to not jeopardize the university's status. This approach may not work well for all universities, but would be ideal for many to conserve resources and ensure a harmonious relationship with their start-ups and faculty.

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

Science.gov (United States)

Matthias, A R; Green, A T

1994-01-01

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

Possibilities of application of process modelling when developing a proposal of the business process management system for a university department

Directory of Open Access Journals (Sweden)

Pavel Máchal

2009-01-01

Full Text Available Today’s global environment requires every sustained effort to outmatch both competition and innovation. Top organizations of all types – governments, non-profit organizations, companies, institutions and universities try to solve the following difficult questions: How to improve standard of customer service and raise the productivity without concurrent growth of expense accounts. How to control risks and observe the rules without losses of entrepreneurial ( competition benefits? How to stimulate all the employees to participate in innovation, development of new products and services, finding new markets and more efficient satisfaction of customers?The paper deals with possibilities of procedural simulation both for the improvement and innovation of present processes, and for the formation of completely new trends of the Institute of Lifelong Education of Mendel University of Agriculture and Forestry in Brno. An important condition for the design of procedural simulation is expert activity provided by highly professional experts or consultants in the field of education as well as in business matters.

Profit maximization mitigates competition

DEFF Research Database (Denmark)

Dierker, Egbert; Grodal, Birgit

1996-01-01

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

Globalization and the Emergence of For-Profit Higher Education

Science.gov (United States)

Morey, Ann I.

2004-01-01

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

For-Profit Mid-Career Programmes as a Second Chance

Science.gov (United States)

Ayalon, Hanna; Menahem, Gila

2010-01-01

Israeli universities have recently established for-profit (FP) mid-career programmes, intended for holders of junior managerial positions who wish to acquire a Master's degree and improve their status and salary. We analyse the programmes as a second-chance structure, which provides working people with the opportunity to win a Master's degree from…

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

Science.gov (United States)

2010-01-01

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

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

Science.gov (United States)

Singh, Simone Rauscher; Wheeler, John

2012-01-01

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

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

Directory of Open Access Journals (Sweden)

Magdalena CATARGIU

2012-12-01

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

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

Science.gov (United States)

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

1999-07-14

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

Profitability of Management Systems on German Fenlands

Directory of Open Access Journals (Sweden)

Marco Rebhann

2016-10-01

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

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

Directory of Open Access Journals (Sweden)

Antonio Miguel Gil Salmerón

2016-10-01

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

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

Directory of Open Access Journals (Sweden)

Florin Dumiter

2017-12-01

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

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

Science.gov (United States)

2010-01-01

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

Pelvic Organ Prolapse in Jimma University Specialized Hospital ...

African Journals Online (AJOL)

Pelvic Organ Prolapse in Jimma University Specialized Hospital, Southwest Ethiopia. ... and there was a significant association between prolapse and residence area. ... Awareness creation on risk factors of pelvic organ prolapse and use of ...

Factorial Analysis of Profitability

OpenAIRE

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

2012-01-01

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

Making of a Corporate University Model: Transition from Traditional Training to Learning Management System

Science.gov (United States)

Ilyas, Mohammed

2017-01-01

Today organizations have adopted a corporate university model to meet their training requirements, a model that adds value to the business in terms of revenue and profit, improvement in customer retention, improved employee productivity, cost reduction and retention of talented employees. This paper highlights the radical change and an evolution…

29 CFR 1470.26 - Non-Federal audit.

Science.gov (United States)

2010-07-01

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

Sichtbarkeit von Bibliotheken durch Non-Profit-Marketing / High-profile for libraries through non-profit-marketing

Directory of Open Access Journals (Sweden)

Buzinkay, Mark

2007-07-01

Full Text Available Tight budgets and an increasing competition in the information market force libraries to rethink their „awareness“ strategies. Therefore, Marketing iis an essential tool to address this topic. Tools from the Web 2.0 (blogs and others universe offer an efficient and effective way to approach such strategy.

Motivation of university and non-university stakeholders to change medical education in Vietnam.

NARCIS (Netherlands)

Luu, H.N.; Nguyen, V.L.; van der Wilt, G.J.; Broerse, J.E.W.; Ruitenberg, E.J.; Wright, E.P.

2009-01-01

Background. Both university and non-university stakeholders should be involved in the process of curriculum development in medical schools, because all are concerned with the competencies of the graduates. That may be difficult unless appropriate strategies are used to motivate each stakeholder.

Motivation of university and non-university stakeholders to change medical education in Vietnam

NARCIS (Netherlands)

Lu, H.; Nguyen, V; van der Wilt, G.J.; Broerse, J.E.W.; Ruitenberg, E.J.; Wright, P.

2009-01-01

Background. Both university and non-university stakeholders should be involved in the process of curriculum development in medical schools, because all are concerned with the competencies of the graduates. That may be difficult unless appropriate strategies are used to motivate each stakeholder.

Influential variables in the profitability of hospital companies

Directory of Open Access Journals (Sweden)

Judit Creixans

2018-02-01

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

Phenomenology of non-universal gaugino masses and implications ...

Indian Academy of Sciences (India)

universal gaugino masses for the phenomenology of Higgs bosons in the context of large hadron collider. Keywords. Supersymmetry; non-universal gaugino masses; Higgs bosons. PACS Nos 12.60.Jv; 11.30.Er; 14.80.Ly. 1. Introduction.

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

Science.gov (United States)

Nicholson, S; Pauly, M V

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

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

International Nuclear Information System (INIS)

Slavtchev, A.; Todorov, V.

2004-01-01

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

Bureaucratic Corruption and Profit Tax Evasion

OpenAIRE

Laszlo Goerke

2006-01-01

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

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

Directory of Open Access Journals (Sweden)

Daniel Mwendwa Kitonga

2015-08-01

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

Fetullahist Terror Organization in the Universities: A Study on the Academics Dismissed from Turkish Universities

Directory of Open Access Journals (Sweden)

Hamza ATES

2017-05-01

Full Text Available The Gülen community, which started as a service movement, first became a parallel state structure and then was converted into a terrorist organization from the beginning of 2010. This organization led one of the most horrific and bloody coup attempts in Turkey on July 15, 2016. However, the Turkish people have overcome this coup attempt with an exemplary resistance. This coup attempt, which took place on July 15th, has about half a century of preparation. In this preparation process, the organization has been staffed in strategic institutions such as the state, military and judiciary, and they have found important positions in important institutions. One of the areas where this terrorist organization is staffed is the education sector that the organization attaches great importance since its establishment and development stages. the Fetullahist Terrorist Organization (FETO had considered organizing in higher education institutions and filling both the state and the foundation universities with FETO sympathizers as a strategic priority. The purpose of this article is to reveal the situation of the Fetullahist Terrorist Organization in the academy. By analyzing the academicians who have been dismissed from public service through Decrees of Laws No. 667, 672, 675, 677 and 679 and their universities, the article aims to reveal how FETO, previously Gulen Movement, made progress in Turkish Academia, which scientific areas it attaches importance to as well as the profile of the academicians in the organization in terms of their respective universities.

For-profit colleges.

Science.gov (United States)

Deming, David; Goldin, Claudia; Katz, Lawrence

2013-01-01

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

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

OpenAIRE

Dobrota, Gabriela; Chirculescu, Felicia Maria

2008-01-01

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

New Provider Models for Sweden and Spain: Public, Private or Non-profit? Comment on "Governance, Government, and the Search for New Provider Models".

Science.gov (United States)

Jeurissen, Patrick P T; Maarse, Hans

2016-06-29

Sweden and Spain experiment with different provider models to reform healthcare provision. Both models have in common that they extend the role of the for-profit sector in healthcare. As the analysis of Saltman and Duran demonstrates, privatisation is an ambiguous and contested strategy that is used for quite different purposes. In our comment, we emphasize that their analysis leaves questions open on the consequences of privatisation for the performance of healthcare and the role of the public sector in healthcare provision. Furthermore, we briefly address the absence of the option of healthcare provision by not-for-profit providers in the privatisation strategy of Sweden and Spain. © 2016 The Author(s); Published by Kerman University of Medical Sciences. This is an open-access article distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Universality in radiative corrections for non-supersymmetric heterotic vacua

CERN Document Server

Angelantonj, C; Tsulaia, Mirian

2016-01-01

Properties of moduli-dependent gauge threshold corrections in non-supersymmetric heterotic vacua are reviewed. In the absence of space-time supersymmetry these amplitudes are no longer protected and receive contributions from the whole tower of string states, BPS and not. Never-theless, the difference of gauge thresholds for non-Abelian gauge groups displays a remarkable universality property, even when supersymmetry is absent. We present a simple heterotic construction that shares this universal behaviour and expose the necessary conditions on the super-symmetry breaking mechanism for universality to occur.

Training courses on radiation protection organized by the radioisotopes service of the University of Sevilla (Spain)

International Nuclear Information System (INIS)

Mateos, J. C.; Avalos, J.; Garcia-Leon, M.; Garcia-Tenorio, R.; Gomez-Puerto, A.; Gomez, M.; Herrador, M-; Lejeune, J.; Luis-simon, J.; Marquez, A.; Maranon, J.; Respaldiza, M. A.; Sanchez-Angulo, C.; Sanchez-Doblado, F.; Sarmiento, J. M.

2003-01-01

The University of Sevilla (Spain) through its Radioisotope Service has been organizing bi annually since 1995 Training courses for Supervisors and Operators of Radioactive Installations for university investigators that use radioactive sources or radiation equipment. The courses are imparted by professors from the university radioactive installations, hospital physicist specialists from medical physics services and medical doctors from prevention labour health service. The students are postgraduate students or professors that need operate, with ionising radiation in their research laboratories. Up to date, it has been organized 4 courses series with an average of 30 students per course. The courses are homologated by the Nuclear Security Council and let the student obtain the license for Supervisors or Operators of Radioactive Installations in each of the following applications fields. a) Laboratories with Non-Encapsulated Sources. This application includes research activities in Biology, Chemistry, Physics, Medicine and Pharmacy. b) Radiation Generator Equipment. This last one includes equipment such as X-Ray apparatus for diffraction studies in physics chemistry and art sciences, or Particle Accelerator for atomic physics research in the National Accelerator Centre. The practical sessions of the courses are imparted in the radioactive installations of the Seville university. In this study it is described the details of the organization of the courses. (Author) 4 refs

45 CFR 2543.26 - Non-Federal audits.

Science.gov (United States)

2010-10-01

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

Ngo accountability and sustainability issues in the changing global environment

NARCIS (Netherlands)

Unerman, J.; O'Dwyer, B.

2010-01-01

This article, based on a plenary lecture given at the First International Conference on Sustainable Management of Public and Not for Profit Organizations held at the University of Bologna, Forli Campus, Italy in July 2009, provides an overview of issues in non-governmental organization (NGO)

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

Science.gov (United States)

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

2017-09-01

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

State University of New York Research Foundation: Controls over Direct Costs. Report 93-S-64.

Science.gov (United States)

New York State Office of the Comptroller, Albany. Div. of Management Audit.

An evaluation was done of the State University of New York (SUNY) Research Foundation's controls over direct expenditures for research and sponsored activities. The Foundation is a private, non-profit educational corporation established to expand the educational mission of SUNY through fund raising, administration of gifts and grants, and…

Astronomy in the Digital Universe

Science.gov (United States)

Haisch, Bernard M.; Lindblom, J.; Terzian, Y.

2006-12-01

The Digital Universe is an Internet project whose mission is to provide free, accurate, unbiased information covering all aspects of human knowledge, and to inspire humans to learn, make use of, and expand this knowledge. It is planned to be a decades long effort, inspired by the Encyclopedia Galactica concept popularized by Carl Sagan, and is being developed by the non-profit Digital Universe Foundation. A worldwide network of experts is responsible for selecting content featured within the Digital Universe. The first publicly available content is the Encyclopedia of Earth, a Boston University project headed by Prof. Cutler Cleveland, which will be part of the Earth Portal. The second major content area will be an analogous Encyclopedia of the Cosmos to be part of the Cosmos Portal. It is anticipated that this will evolve into a major resource for astronomy education. Authors and topic editors are now being recruited for the Encyclopedia of the Cosmos.

Research on listed bank profit model under the interest rate liberalization

Directory of Open Access Journals (Sweden)

Geyao Zhu

2017-03-01

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

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

Science.gov (United States)

Ly, Dan P; Cutler, David M

2018-02-14

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

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

Directory of Open Access Journals (Sweden)

L B Mzini

2011-12-01

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

Amazon: Is Profitability a Possibility?

Directory of Open Access Journals (Sweden)

Brett DENNIS

2014-06-01

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

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

OpenAIRE

Botchkarev, Alexei

2013-01-01

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

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

Directory of Open Access Journals (Sweden)

Farrukh Shahzad

2015-02-01

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

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

OpenAIRE

Mark Duggan

2000-01-01

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

24 CFR 84.26 - Non-Federal audits.

Science.gov (United States)

2010-04-01

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

Innovation design : creating value for people, organizations and society

NARCIS (Netherlands)

Ouden, den P.H.

2012-01-01

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

Profit vs. Purpose

DEFF Research Database (Denmark)

Strand, Robert

2017-01-01

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

Total Quality Management Practices and Technology Transfer in Malaysian Public University

OpenAIRE

jusoh, Ahmad; Yusuff, Rushami Zein; Mohtar, Shahimi

2007-01-01

It is widely accepted that the implementation of Total Quality Management (TQM) as a management philosophy has significantly contributed to good management practice in business organization particularly in the manufacturing and service sectors. The applications of that concepts, techniques and tools have been successfully tailored to non-profit service or government-based organization. In the context of higher education institution, it has been seriously debated by the TQM scholars and academ...

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

Science.gov (United States)

Sear, A M

1991-01-01

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

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

OpenAIRE

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

2017-01-01

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

OPERATIONS NECESSARY FOR THE DIAGNOSIS ANALYSIS OF THE ORGANIZATION

Directory of Open Access Journals (Sweden)

CAIUS LĂZĂRESCU

2014-12-01

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

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

International Nuclear Information System (INIS)

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

2016-01-01

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

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

Directory of Open Access Journals (Sweden)

Baah Aye Kusi

2015-11-01

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

Non-governmental organizations internal communication in reputation management

OpenAIRE

Vaicekauskaitė, Renata

2010-01-01

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

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

Directory of Open Access Journals (Sweden)

Fibirova Jana

2013-12-01

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

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

Directory of Open Access Journals (Sweden)

Ali Üren

2007-01-01

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

Windfalls and other profits

International Nuclear Information System (INIS)

Verbruggen, Aviel

2008-01-01

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

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

DEFF Research Database (Denmark)

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

1998-01-01

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

Self-organized crystallization mechanism of non-equilibrium 2:1 type phyllosilicate systems

Institute of Scientific and Technical Information of China (English)

无

2002-01-01

The crystallization mechanism of 2:1 type regular interstratified minerals is investigated in views of non-equilibrium thermodynamics. The structural chemistry of relative layers and their interstratified combinations is analyzed and six kinds of non-equilibrium chemical systems have been induced. The universal laws of chemical reactions which happened in the interface region of these non-equilibrium systems have been summarized. From these laws, two reaction systems crystallizing out Tosudite and Rectorite respectively have been recovered. The kinetic model of chemical reactions has been developed by means of the mass conservation law. The oscillatory solution showing regular interstratified features has also been obtained numerically. These results indicate that the difference in original chemical composition among systems can affect the chemical connotation of reactants, intermediate products and resultants, and the flow chart of chemical reaction, but cannot change their crystallization behavior of network-forming cations, bigger and smaller network-modifying cations during crystallization. Hence, their kinetic model reflecting the universal crystallization law of these cations is just the same. These systems will crystallize out regular interstratified minerals at suitable parameters, which always exist as domain with nanometer-sized in thickness and can be called the self-organized ordering structure.

Profitables Food & Beverage Management

OpenAIRE

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

2008-01-01

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

Regenerative agriculture: merging farming and natural resource conservation profitably.

Science.gov (United States)

LaCanne, Claire E; Lundgren, Jonathan G

2018-01-01

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

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

Science.gov (United States)

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

2018-01-01

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

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

International Nuclear Information System (INIS)

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

1996-06-01

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

Investigating ecological speciation in non-model organisms

DEFF Research Database (Denmark)

Foote, Andrew David

2012-01-01

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

Measuring Customer Profitability in Complex Environments

DEFF Research Database (Denmark)

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

2012-01-01

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

Profitability analysis in the hospital industry.

Science.gov (United States)

Cleverley, W O

1978-01-01

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

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

Directory of Open Access Journals (Sweden)

Dina Alexandra Marques Miragaia

2017-01-01

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

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

Directory of Open Access Journals (Sweden)

Peter Štrukelj

2012-01-01

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

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

Directory of Open Access Journals (Sweden)

Shoaib Nisar

2018-04-01

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

Non-fullerene electron acceptors for organic photovoltaic devices

Energy Technology Data Exchange (ETDEWEB)

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

2017-11-07

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

La maximisation du taux de profit

OpenAIRE

De Mesnard, Louis

1991-01-01

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

Improving social marketing mix in non-profit organizations

OpenAIRE

Bilvinaitė, Arūnė

2014-01-01

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

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

International Nuclear Information System (INIS)

Wilde-Ramsing, J.; Steinweg, T.

2007-06-01

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

Personnel Policy and Profit

DEFF Research Database (Denmark)

Bingley, Paul; Westergård-Nielsen, Niels Chr.

2004-01-01

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

Combining purpose with profits

NARCIS (Netherlands)

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

2014-01-01

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

Determinants of Commercial Banks' Profitability in Malaysia

OpenAIRE

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

2018-01-01

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

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

Science.gov (United States)

Dugel, Pravin U; Tong, Kuo Bianchini

2011-01-01

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

Profitability analysis of KINGLONG nearly 5 years

Science.gov (United States)

Zhang, Mei; Wen, Jinghua

2017-08-01

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

An ethical justification of profit maximization

DEFF Research Database (Denmark)

Koch, Carsten Allan

2010-01-01

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

Quantum entanglement of baby universes

International Nuclear Information System (INIS)

Aganagic, Mina; Okuda, Takuya; Ooguri, Hirosi

2007-01-01

We study quantum entanglements of baby universes which appear in non-perturbative corrections to the OSV formula for the entropy of extremal black holes in type IIA string theory compactified on the local Calabi-Yau manifold defined as a rank 2 vector bundle over an arbitrary genus G Riemann surface. This generalizes the result for G=1 in hep-th/0504221. Non-perturbative terms can be organized into a sum over contributions from baby universes, and the total wave-function is their coherent superposition in the third quantized Hilbert space. We find that half of the universes preserve one set of supercharges while the other half preserve a different set, making the total universe stable but non-BPS. The parent universe generates baby universes by brane/anti-brane pair creation, and baby universes are correlated by conservation of non-normalizable D-brane charges under the process. There are no other source of entanglement of baby universes, and all possible states are superposed with the equal weight

Quantum entanglement of baby universes

International Nuclear Information System (INIS)

Essman, Eric P.; Aganagic, Mina; Okuda, Takuya; Ooguri, Hirosi

2006-01-01

We study quantum entanglements of baby universes which appear in non-perturbative corrections to the OSV formula for the entropy of extremal black holes in type IIA string theory compactified on the local Calabi-Yau manifold defined as a rank 2 vector bundle over an arbitrary genus G Riemann surface. This generalizes the result for G=1 in hep-th/0504221. Non-perturbative terms can be organized into a sum over contributions from baby universes, and the total wave-function is their coherent superposition in the third quantized Hilbert space. We find that half of the universes preserve one set of supercharges while the other half preserve a different set, making the total universe stable but non-BPS. The parent universe generates baby universes by brane/anti-brane pair creation, and baby universes are correlated by conservation of non-normalizable D-brane charges under the process. There are no other source of entanglement of baby universes, and all possible states are superposed with the equal weight

Transformation of University Organizations:Leadership and Managerial Implications

Directory of Open Access Journals (Sweden)

Cemil ULUKAN

2005-10-01

Full Text Available Transformation of University Organizations:Leadership and Managerial Implications Cemil ULUKAN, Ph.D Anadolu UniversityOpen Education Faculty Eskisehir-TURKEYABSTRACT Technology and globalization are forcing higher education institutions to transform themselves. This paper aims to contribute to a better understanding the leadership and managerial implications of recent developments for higher education. Reviewing unique characteristics and the fundamental changes shaping higher education, the paper examines the need for organizational transformation and the major managerial implications.

Expanding the enzyme universe: accessing non-natural reactions by mechanism-guided directed evolution.

Science.gov (United States)

Renata, Hans; Wang, Z Jane; Arnold, Frances H

2015-03-09

High selectivity and exquisite control over the outcome of reactions entice chemists to use biocatalysts in organic synthesis. However, many useful reactions are not accessible because they are not in nature's known repertoire. In this Review, we outline an evolutionary approach to engineering enzymes to catalyze reactions not found in nature. We begin with examples of how nature has discovered new catalytic functions and how such evolutionary progression has been recapitulated in the laboratory starting from extant enzymes. We then examine non-native enzyme activities that have been exploited for chemical synthesis, with an emphasis on reactions that do not have natural counterparts. Non-natural activities can be improved by directed evolution, thus mimicking the process used by nature to create new catalysts. Finally, we describe the discovery of non-native catalytic functions that may provide future opportunities for the expansion of the enzyme universe. © 2015 WILEY-VCH Verlag GmbH & Co. KGaA, Weinheim.

Role of Non-Government Organizations in strengthening Kazakstan nuclear export control

International Nuclear Information System (INIS)

Tazhibaeva, L.; Prokhodtseva, T.

2002-01-01

Non-governmental organizations (NGO) are the structures that were born by the time, the time when deep changes in our society led us to new trends in the all spheres of society development, to new decisions and, as a consequence, to new structural findings that where able to govern, to support and put into reality the new ideas the could not be inserted in the structure assemblies of the former society. All non-governmental organizations in Kazakhstan are younger than ten years old, but they already could be considered highly experienced, for intensity of their activity is rather high. The main advantages of NGOs are flexibility and independent source of ideas, basic data and policy assessment. There are several non-government organizations that are working in the field of non-proliferation and export control. Kazakhstan Nuclear Technology Safety Center (NTSC) is among them. Non-proliferation and export control is only a small part of activity that NTSC is involved in. Non-governmental organizations could be of several types: NGOs that are affiliated with university or institute, independent associations, quasi-governmental structures and various foundations. NTSC complementing efforts of Kazakhstan Atomic Energy Committee (KAEC) in the field of non-proliferation and export control. The activity of NTSC in the field of non-proliferation includes: Holding conferences, seminars and workshops; Creating databases and reports; Develop proposal for legislation; Provide specialized training; Analyze data. NTSC is involved in a number of projects devoted to non-proliferation and export control. The following projects are supported by the US Department of Energy cooperation program on nuclear export controls for Russia and the Newly Independent States: System to review Kazakhstan exports (STROKE); Computerization of historical licensing data; Export control reference materials for Kazakhstan organizations; Additional Protocol. STROKE is a technical analysis database for

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

Science.gov (United States)

Alemu, Daniel S.

2010-02-01

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

Professionalism and nonprofit organizations.

Science.gov (United States)

Majone, G

1984-01-01

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

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

Science.gov (United States)

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

2013-01-01

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

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

Science.gov (United States)

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

2015-01-01

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

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

Directory of Open Access Journals (Sweden)

Allahyar Arabmomeni

2013-03-01

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

Can Exceptional, Visually Impaired Graduate Students, Educationally Funded by their use of Initially Profit-free Franchised Naturoptics, be Recruited to Proposed Native American Universities, and their Mentor Partners with Joint-degree Agreements?

Science.gov (United States)

Ferreira, Nadja; McLeod, David; McLeod, Roger

2006-10-01

Naturoptic Vision Improvement Methods developed and first propagated in the Americas can be transferred to other locales, particularly to Germany, Austria, and German-speaking areas of Switzerland, and to British (or former) Commonwealth areas, France, Greece, Russia, and diverse areas of Africa and Asia, particularly Japan. The method will attempt to mimic any successful transplants already in progress, or in the planning stages. It will consist primarily in recruiting visually impaired students who have finished their undergraduate work, and who are outstanding enough to be admitted into an appropriate university of their choice. Joint-degree linkages with universities in mentoring agreements with any potential universities, naturopathic or otherwise, are among our favorites. Potential faculty for proposed universities will have longer term use of an appropriate franchise in some profit- free franchisor agreements.

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

Science.gov (United States)

Scharfenaker, Ellis S.

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

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

OpenAIRE

Eilertsen, Bendik Foss; Hui, Erik

2015-01-01

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

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

Science.gov (United States)

Champney, Thomas H

2016-01-01

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

INCUBATORS WITHIN UNIVERSITY AND CLUSTERED CONTEXTS: CASES OF NATIONAL CHIAO TUNG UNIVERSITY (NCTU AND NATIONAL TSING HUA UNIVERSITY (NTHU INCUBATORS IN HSINCHU, TAIWAN

Directory of Open Access Journals (Sweden)

Khairul Akmaliah Adham

2008-01-01

Full Text Available Research literature on business incubators has highlighted the significance of clustered locational contexts and networking as key to an incubator's success. Using the case study approach, this study aimed to test the validity of this framework for explaining the level of success of the National Chiao Tung University (NCTU and National Tsing Hua University (NTHU Incubators in Hsinchu, Taiwan – both of which are highly-networked, cluster-centric and university-based. In-depth interviews were conducted with the managers of both incubators, and these were followed by information gathering on university patents and knowledge transfers from the research and development (R&D office at each university. Analysis found that the incubators' locational contexts determined the degree and manner of their networking, but their profitability and growth potential were influenced by many other factors working in combination. Satisfying their sponsors' requirements and serving their core functions through sound management and strategic planning appeared to be the key to achieving profitability and sustainability, with benefits for all stakeholders. These constructs provide directions for more research on the performance of incubators and other business entities that are located within university and clustered contexts.

Lean management in a non-manufacturing organization

Directory of Open Access Journals (Sweden)

Mladen Žvorc

2013-12-01

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

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

OpenAIRE

Jack M. MINTZ

1982-01-01

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

Marketing neziskové organizace

OpenAIRE

Kabíčková, Edita

2012-01-01

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

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

OpenAIRE

Diep, Lisa; Stedt, Amanda

2014-01-01

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

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

DEFF Research Database (Denmark)

Brem, Alexander; Kreusel, Nico; Roth, Natalie

2018-01-01

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

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

Directory of Open Access Journals (Sweden)

Lieske van der Torre

2014-02-01

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

Moodle supporting problem-based, project-organized learning at Aalborg University

DEFF Research Database (Denmark)

Buus, Lillian; Møller, Brian; Enevoldsen, Lars Peter

and efficient learning model and a trademark of Aalborg University. In 2008 some study programs started using Moodle as their learning platform. In 2011 it was decided that Moodle should be the official learning management system for Aalborg University on-campus. At the presentation we would like to share some...... of the challenges we have encountered when implementing Moodle at Aalborg University whilst keeping the problem-based, project-organized model as the pedagogical foundation....

EVALUATION OF CUSTOMERS’ PROFITABILITY IN THE ACCOUNTING PRACTICE OF TUZLA CANTON COMPANIES

Directory of Open Access Journals (Sweden)

Selma Novalija Islambegović

2015-12-01

Full Text Available The aim of the paper is to clarify and systematize the methods of evaluating customers’ profitability on a scientifically based methodology. It also aims at investigating the relationship between business results achieved by individual sectors in the companies from the Tuzla Canton (TC and the applied method of profitability management, in the function of generating such results. The analysis was conducted on the appropriateness of the current approach to profitability management according to information resources which served as the basis of the approach. Certain limitations were identified, which in practice lead to an inaccurate evaluation of customers’ profitability. The transitional economy, characterized by macroeconomic instability and a low competitiveness factor in general, along with other numerous external limitations, requires that companies effectively rearrange their value chain, in the function of finding internal resources, in order to achieve long-term profitability of the customer portfolio management. The origin of modern trends in creation and maintenance of comparative advantages of the company lies in adoption of the “Customer Relationship Management” (CRM business philosophy. The research results indicate insufficient knowledge of the management about the key “drivers” of success in achieving comparative advantages and point to inadequate organization of the accounting function which is not able to support a modern approach to business performance management.

μ - e conversion in nuclei within the CMSSM seesaw: universality versus non-universality

International Nuclear Information System (INIS)

Arganda, Ernesto; Herrero, MarIa J.; Teixeira, Ana M.

2007-01-01

In this paper we study μ-e conversion in nuclei within the context of the Constrained Minimal Supersymmetric Standard Model, enlarged by three right handed neutrinos and their supersymmetric partners, and where the neutrino masses are generated via a seesaw mechanism. Two different scenarios with either universal or non-universal soft supersymmetry breaking Higgs masses at the gauge coupling unification scale are considered. In the first part we present a complete one-loop computation of the conversion rate for this process that includes the photon-, Z-boson, and Higgs-boson penguins, as well as box diagrams, and compare their size in the two considered scenarios. Then, in these two scenarios we analyse the relevance of the various parameters on the conversion rates, particularly emphasising the role played by the heavy neutrino masses, tan β, and especially θ 13 . In the case of hierachical heavy neutrinos, an extremely high sensitivity of the rates to θ 13 is indeed found. The last part of this work is devoted to the study of the interesting loss of correlation between the μ-e conversion and μ→eγ rates that occurs in the non-universal scenario. In the case of large tan β and light H 0 Higgs boson, an enhanced ratio of the μ-e to μ→eγ rates, with respect to the universal case is found, and this could be tested with the future experimental sensitivities

Microscopic universality of complex matrix model correlation functions at weak non-Hermiticity

International Nuclear Information System (INIS)

Akemann, G.

2002-01-01

The microscopic correlation functions of non-chiral random matrix models with complex eigenvalues are analyzed for a wide class of non-Gaussian measures. In the large-N limit of weak non-Hermiticity, where N is the size of the complex matrices, we can prove that all k-point correlation functions including an arbitrary number of Dirac mass terms are universal close to the origin. To this aim we establish the universality of the asymptotics of orthogonal polynomials in the complex plane. The universality of the correlation functions then follows from that of the kernel of orthogonal polynomials and a mapping of massive to massless correlators

Profit-driven drug testing.

Science.gov (United States)

Collen, Mark

2012-01-01

Random drug testing of people being treated for chronic pain has become more common. Physicians may drug test patients on opioid therapy as a result of concerns over prosecution, drug misuse, addiction, and overdose. However, profit motive has remained unexplored. This article suggests profits also drive physician drug-testing behavior and evidence is offered, including an exploration of Medicare reimbursement incentives and kickbacks for drug testing.

Profitability Analysis of Soybean Oil Processes.

Science.gov (United States)

Cheng, Ming-Hsun; Rosentrater, Kurt A

2017-10-07

Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV), break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and reasonable payback time represent a profitable process, and provide an acceptable projection for real operating. Additionally, the capacity of the process is another critical factor. The extruding-expelling process and hexane extraction are the two typical approaches used in industry. When the capacities of annual oil production are larger than 12 and 173 million kg respectively, these two processes are profitable. The solvent free approach, known as enzyme assisted aqueous extraction process (EAEP), is profitable when the capacity is larger than 17 million kg of annual oil production.

Profitability Analysis of Soybean Oil Processes

Directory of Open Access Journals (Sweden)

Ming-Hsun Cheng

2017-10-01

Full Text Available Soybean oil production is the basic process for soybean applications. Cash flow analysis is used to estimate the profitability of a manufacturing venture. Besides capital investments, operating costs, and revenues, the interest rate is the factor to estimate the net present value (NPV, break-even points, and payback time; which are benchmarks for profitability evaluation. The positive NPV and reasonable payback time represent a profitable process, and provide an acceptable projection for real operating. Additionally, the capacity of the process is another critical factor. The extruding-expelling process and hexane extraction are the two typical approaches used in industry. When the capacities of annual oil production are larger than 12 and 173 million kg respectively, these two processes are profitable. The solvent free approach, known as enzyme assisted aqueous extraction process (EAEP, is profitable when the capacity is larger than 17 million kg of annual oil production.

Improving profitability in a grassroots refinery

Energy Technology Data Exchange (ETDEWEB)

Coombs, T. [Star Petroleum Refining Co. Ltd. (Thailand); Kennedy, P.; Bhargava, S. [KBC Process Technology Ltd. (United Kingdom)

1999-05-01

Actions taken to maximise profit at the Star Refinery in Thailand are described. The company made good use of the Profit Improvement Programme (PIP) (which specialises in refinery economics) and the way in which PIP addressed the problem and the benefits derived therefrom is the nub of this paper. The efforts appear to have been more than satisfactory from the aspect of increasing profit margins. (UK)

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

Science.gov (United States)

Then, Keri Ann; Amaria, Pesi

2013-01-01

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

Tafsir Hermeneutika Intensionalisme Atas “Laba” Yayasan Pendidikan

Directory of Open Access Journals (Sweden)

Dian Purnama Sari

2010-12-01

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

Procesna organiziranost in zadovoljstvo zaposlenih = Process Organization and Employee Satisfaction

Directory of Open Access Journals (Sweden)

Karmen Verle

2010-06-01

Full Text Available The purpose of the paper is to show the influence of process organizationon employee satisfaction and to indicate the directions for improvingthe operations success in the chosen company. A quantitativeresearch has been carried out for this purpose with the help of astandardized questionnaire for measuring the organizational climateon the census of 556 employed co-workers. The key finding leads tothe recognition that the analyzed company supposedly places greatemphasis also on the modern - process organization. With the latter,employee motivation and innovation are increased, which is consequentlyshown in greater operations success of the discussed company.With the correlation coefficient we establish that the dimension of theorganization statistically positively influences employee satisfaction(0.461, which means that the form and method of the organization caninfluence employee satisfaction. The results of the research have theoreticaland practical benefits for the management in planning, carryingout and controlling of business processes and it will be possible to implementthem in profitable and non-profitable organizations.

b-τ unification with gaugino and s fermion mass non-universality

International Nuclear Information System (INIS)

Pallis, C.

2004-01-01

In the context of a SUSY GUT inspired MSSM version, the low energy consequences of the asymptotic b-τ Yukawa coupling unification are examined, under the assumption of universal or non-universal boundary conditions for the gaugino and s fermion masses. Gaugino non-universality is applied, so that the SUSY corrections to b-quark mass can be reconciled with the present experimental data on muon anomalous magnetic moment. Restrictions on the parameter space, originating from the cold dark matter abundance in the universe, the inclusive branching ratio of b→sγ and the accelerator data are, also, investigated and the scalar neutralino-proton cross section is calculated. In the case of a bino-like LSP and universal boundary conditions for the s fermion masses, the constraints, arising from the cold dark matter and BR(b→sγ) can be simultaneously satisfied, mainly thanks to the A-pole effect or the neutralino-stau coannihilations. In addition, s fermion mass non-universality provides the possibility of new coannihilation phenomena (neutralino-sbottom or neutralino-tau sneutrino-stau), which facilitate the simultaneous satisfaction of all the above requirements. In both cases above, the neutralino abundance can essentially decrease for a wino or higgsino like LSP creating regions of parameter space with additional neutralino-chargino and/or heavier neutralino coannihilations. The neutralino-sbottom mass proximity significantly ameliorates the detectability of LSP

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

OpenAIRE

Sugeha, Aldiansyah; Lambey, Linda

2017-01-01

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

Habituation in non-neural organisms: evidence from slime moulds

OpenAIRE

Boisseau, Romain P.; Vogel, David; Dussutour, Audrey

2016-01-01

Learning, defined as a change in behaviour evoked by experience, has hitherto been investigated almost exclusively in multicellular neural organisms. Evidence for learning in non-neural multicellular organisms is scant, and only a few unequivocal reports of learning have been described in single-celled organisms. Here we demonstrate habituation, an unmistakable form of learning, in the non-neural organism Physarum polycephalum. In our experiment, using chemotaxis as the behavioural output and...

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

Science.gov (United States)

Ohshiro, Toshio

2014-07-01

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

78 FR 11164 - Policy on Contractor Profits

Science.gov (United States)

2013-02-15

... DEPARTMENT OF DEFENSE Defense Acquisition Regulations System Policy on Contractor Profits AGENCY... Authorization Act for Fiscal Year 2013. Section 804, Department of Defense Policy on Contractor Profits... modifications to such guidelines that are necessary to ensure an appropriate link between contractor profit and...

Managing corporate identities of non-profit organisations in the social welfare sector

Directory of Open Access Journals (Sweden)

Lida Holtzhausen

2013-03-01

Full Text Available Present-day South Africa is characterised by many societal and developmental issues, such as HIV awareness and prevention, child-headed households, environmental protection, poverty alleviation, violence and victim aid. However, it is widely acknowledged that government alone cannot address these issues effectively. The role of non-profit organisations (NPOs in addressing social and development issues is increasingly emphasised. NPOs work at grass-roots level and they can therefore, on the whole, identify societal vulnerabilities and risks earlier than the government sector. However, due to the economic recession, NPOs operate in a competitive environment where an increasing number of NPOs rely on a small number of donors and other resources. NPOs should therefore differentiate themselves from the competition in order to obtain public legitimacy and funding. Corporate identity management is important for NPOs to fulfil their role in social welfare and thus contribute to disaster risk reduction. The exploratory nature of this study dictates a qualitative research approach. Semi-structured interviews with management of five NPOs in the social welfare sector were conducted in order to provide an answer to the study’s research question: ‘To what extent do NPOs in the social welfare sector practise corporate identity management, in order to prevent and address social welfare risks?’ The research found that NPOs do not realise the full potential of managing their corporate identities. NPOs therefore do not take advantage of a strong and distinct corporate identity which would allow them to ensure their ability to assess, address, reduce and/or alleviate vulnerabilities and disaster risks.

The strategic value of customer profitability analysis

NARCIS (Netherlands)

Raaij, van E.M.

2005-01-01

Purpose – The aim of the paper is to show how intelligence emanating from customer profitability analysis (CPA) can help improve strategic marketing planning. Insights into the profitability of individual customers, as well as the distribution of profitability across the customer base, can lead to

Non-Verbal Communication Training: An Avenue for University Professionalizing Programs?

Science.gov (United States)

Gazaille, Mariane

2011-01-01

In accordance with today's workplace expectations, many university programs identify the ability to communicate as a crucial asset for future professionals. Yet, if the teaching of verbal communication is clearly identifiable in most university programs, the same cannot be said of non-verbal communication (NVC). Knowing the importance of the…

Green Energy for Your Non Profit

DEFF Research Database (Denmark)

Skulnik, Gary; Goodsite, Michael Evan

2010-01-01

The definitive, practical, go-to resource guide on helping all charities become more "green" Nonprofit Guide to Going Green is your comprehensive learning tool to guide nonprofits and NGOs towards becoming greener. A desktop reference for any charitable organization to become greener, this essent...

76 FR 50482 - Proposed Information Collection Activity; Comment Request

Science.gov (United States)

2011-08-15

... and 17 on the previous OPR. Financial: The content requested in this section is similar to the... (content is same). ANA has added a field for applicants to include problem statement identified in grant... Government, Native non-profit organizations, Tribal Colleges & Universities. Annual Burden Estimates Number...

PROFIT SENSITIVITY IN THE DECISION - MAKING PROCESS

Directory of Open Access Journals (Sweden)

Dimi Ofilean

2014-09-01

Full Text Available Projections on the profitability of an entity is a prerequisite impact assessment of implementing various management strategies. The literature did not include a model sensitivity analysis in terms of profit margin of safety modification and safety coefficient. This article aims to explicit solutions for identifying the factors that influence the sensitivity of profit, the proposed analytical models to change the margin of safety (physical and value and coefficient of safety. The model allows the determination of limits that can increase or decrease sales costs so that the company remains profitable, ie to be able to maintain an adequate level of profit. This analysis allows knowing the influence of each factor in the evolution of the profitability of the entity, allowing managers to adopt the right decisions based on the importance of the influence of the analysis results of the entity. To facilitate understanding of the proposed analytical model is presented a case study.

Effect of the Adoption of IFRS on the Information Relevance of Accounting Profits in Brazil

Directory of Open Access Journals (Sweden)

Mateus Alexandre Costa dos Santos

2014-12-01

Full Text Available This study aimed to assess the effect of adopting the International Financial Reporting Standards (IFRS in Brazil on the information relevance of accounting profits of publicly traded companies. International studies have shown that the adoption of IFRS improves the quality of accounting information compared with domestic accounting standards. Concurrent evidence is sparse in Brazil. Information relevance is understood herein as a multidimensional attribute that is closely related to the quality and usefulness of the information conveyed by accounting profits. The associative capacity and information timeliness of accounting profits in relation to share prices were examined. Furthermore, the level of conditional conservatism present in accounting profits was also analyzed because according to Basu (1997, this aspect is related to timeliness. The study used pooled regressions and panel data models to analyze the quarterly accounting profits of 246 companies between the first quarter of 1999 and the first quarter of 2013, resulting in 9,558 quarter-company observations. The results indicated that the adoption of IFRS in Brazil (1 increased the associative capacity of accounting profits; (2 reduced information timeliness to non-significant levels; and (3 had no effect on conditional conservatism. The joint analysis of the empirical evidence from the present study conclusively precludes stating that the adoption of IFRS in Brazil contributed to an increase the information relevance of accounting profits of publicly traded companies.

Non Traumatic Intracranial Infections at the University Teaching ...

African Journals Online (AJOL)

Background: Non traumatic intracranial infections are a well recognized disease process encountered in neurosurgery and otolaryngology practices. In this case series study, we analyze the patients that presented with this condition to the neurosurgical unit of the University Teaching Hospital in Lusaka, Zambia. Methods: ...

DETERMINANTS OF BANK PROFITABILITY: EVIDENCE FROM US

OpenAIRE

Cheng, Yinglin; Huang, Yating

2017-01-01

This paper examines the variables that affect bank profitability. We construct a sample of US banks from 2003 to 2015, and use return on assets (ROA) and return on equity (ROE) to measure bank profitability. We find that banks with higher profitability are the banks that have: (1) a higher deposits to total asset ratio, (2) a higher diversification ratio, and (3) higher operational efficiency. We also find that better-capitalized banks tend to be more profitable only when we use ROA as the me...

Scenario e ruoli sociali delle Associazioni teatrali non professionistiche italiane

Directory of Open Access Journals (Sweden)

Cinzia Toscano

2016-07-01

Full Text Available This paper investigates the present scenario of the non-professional theater associations in Italy so as to understand their current form of organization. The study focuses on the changes that have characterized in time the non-professional associations (due also to the improvement of the legislation regulating the no profit sector and the social role in contemporary local communities. The survey was conducted within the two most relevant Italian associations of non-professional theater: the Italian Federation of non-professional Theatre (Federazione Italiana Teatro Amatori and the Italian Union of Free Theatre (Unione Italiana Libero Teatro.

Profitability expertise of rural methanization projects

International Nuclear Information System (INIS)

2010-02-01

The main objectives of this study were to analyze the profitability of projects of methanization, and to identify factors which curb or favour their profitability. It is based on a detailed analysis of the investment and of the profitability of 50 sites of different sizes and at different stages of progress (from the feasibility study to few months of operation), and also of experiences in three neighbour countries (Germany, Switzerland and Belgium). First, the study highlights the importance of investment costs in the biogas production global cost, notably with respect to current German prices. Then, it comments the impact of subsidies on facility profitability. It proposes ways to improve public support to the different energetic vectors produced from biogas: electricity, biomethane, and heat

Measuring customer profitability through time-driven activity-based costing: a case study at hotel x Jogjakarta

Directory of Open Access Journals (Sweden)

Billy Ardiansyah Garry

2017-01-01

Full Text Available Travelling intensity has been higher in the past few years making hospitality industry must be ready to provide the best service at optimum prices to customers who purchase and enjoy the services. Hotel as one of the accommodation service providers should be able to allocate resources accurately according to the actual needed capacity and thorough tariff policy for not losing the competition and obtain profit according to how much is projected. TDABC system is the most updated costing system which can assist the allocation of these resources. TDABC system is considered twice important to be applied in the service industry as service is intangible so costing system must show the exact and accurate number of resources used to provide the service. Through TDABC system, Customer Profitability Analysis is conducted with the aim of knowing the level of profitability every customer type possesses and classifying them as profitable or non-profitable customers. A case study had been conducted in a five-star hotel located in the Special Region of Jogjakarta resulting a profit recognized under TDABC system that traditional method used as the hotel’s costing system failed to do so and more proper data on costs and profitability of customers.

Non-universal SUSY breaking, hierarchy and squark degeneracty

International Nuclear Information System (INIS)

Murayama, Hitoshi.

1995-01-01

I discuss non-trivial effects in the soft SUSY breaking terms which appear when one integrates out heavy fields. The effects exist only when the SUSY breaking terms are non-universal. They may spoil (1) the hierarchy between the weak and high-energy scales, or (2) degeneracy among the squark masses even in the presense of a horizontal symmetry. I argue, in the end, that such new effects may be useful in probing physics at high-energy scales from TeV-scale experiments

Mission & Role | NCI Technology Transfer Center | TTC

Science.gov (United States)

The NCI TTC serves as the focal point for implementing the Federal Technology Transfer Act to utilize patents as incentive for commercial development of technologies and to establish research collaborations and licensing among academia, federal laboratories, non-profit organizations, and industry. The TTC supports technology development activities for the National Cancer Institute and nine other NIH Institutes and Centers. TTC staff negotiate co-development agreements and licenses with universities, non-profit organizations, and pharmaceutical and biotechnology companies to ensure compliance with Federal statutes, regulations and the policies of the National Institutes of Health. TTC also reviews employee invention reports and makes recommendations concerning filing of domestic and foreign patent applications. | [google6f4cd5334ac394ab.html

Financialization and financial profit

Directory of Open Access Journals (Sweden)

Arturo Guillén

2014-09-01

Full Text Available This article starts from the critical review of the concept of financial capital. I consider it is necessary not to confuse this category with of financialization, which has acquired a certificate of naturalization from the rise of neoliberalism. Although financial monopoly-financial capital is the hegemonic segment of the bourgeoisie in the major capitalist countries, their dominance does not imply, a fortiori, financialization of economic activity, since it depends of the conditions of the process reproduction of capital. The emergence of joint stock companies modified the formation of the average rate of profit. The "promoter profit" becomes one of the main forms of income of monopoly-financial capital. It is postulated that financial profit is a kind of "extraordinary surplus-value" which is appropriated by monopoly-financial capital by means of the monopolistic control it exerts on the issue and circulation of fictitious capital.

Filling the information gap. Not-for-profits are gradually opening up to bondholders.

Science.gov (United States)

Carpenter, D

2001-06-01

Once the exclusive domain of the corporate world, now not-for-profit health care organizations are gravitating toward greater financial disclosure. The reason: a growing consensus among boards and executives that accountability boosts investor confidence and may pay off in better bond ratings.

Healthcare not-for-profits: FASB exposure draft highlights flexibility in financial statement presentation.

Science.gov (United States)

Conner, Brian

2016-03-01

A new version of the FASB accounting standard covering not-for-profit healthcare organizations contains potentially significant changes to the statement of operations and changes in net assets, statement of cash flows, and notes to the financial statements. Healthcare organizations already have tremendous flexibility with disclosures around all aspects of their business. Although auditors prefer to see only information that can be effectively audited, this preference does not prevent organizations from expanding on certain activities or transactions covered by GAAP in their footnotes.

Sequential Relationship between Profitability and Sustainability: The Case of Migratory Beekeeping

Directory of Open Access Journals (Sweden)

Luciano Pilati

2016-01-01

Full Text Available When beekeeping is managed on a migratory basis, the bee colony produces physical outputs (honey and pollination services on a sequence of forage sites. Forage sites are competitors if their flowering periods overlap, and are complementary otherwise. Viable sequences consist only of complementary forage sites. A part of the bee colony’s production time is spent on each forage site in the period when the crop or wild vegetation covering it is in flower. The total period covered by the sequence of sites, including the base site, must be equal to or less than the duration (365 days of the bee colony’s annual biological cycle. The migratory beekeeper draws up viable sequences of forage sites and calculates their profitability levels. Variations in the profitability of forage sites which alter the composition of the sequence, affecting provision of the non-marketed ecosystem pollination services, impact the biodiversity of the pollinated plants with trickle-down effects on sustainability. In the case of migratory beekeeping, there is, therefore, a sequential relationship between profitability and sustainability.

Hydro-Quebec is profitable

International Nuclear Information System (INIS)

Poirier, M.

1997-01-01

The pros and cons of the potential privatisation of Hydro-Quebec were discussed. A brief review of charges of less than competent management, low profitability and the corporation's recent administrative restructuring was presented. The general thrust of the argument was that Hydro-Quebec plays a crucial role in the economic development of Quebec, it can be made to be more profitable and that for the good of Quebec it should continue as a public corporation under the control of the provincial government

Fractal profit landscape of the stock market.

Science.gov (United States)

Grönlund, Andreas; Yi, Il Gu; Kim, Beom Jun

2012-01-01

We investigate the structure of the profit landscape obtained from the most basic, fluctuation based, trading strategy applied for the daily stock price data. The strategy is parameterized by only two variables, p and q Stocks are sold and bought if the log return is bigger than p and less than -q, respectively. Repetition of this simple strategy for a long time gives the profit defined in the underlying two-dimensional parameter space of p and q. It is revealed that the local maxima in the profit landscape are spread in the form of a fractal structure. The fractal structure implies that successful strategies are not localized to any region of the profit landscape and are neither spaced evenly throughout the profit landscape, which makes the optimization notoriously hard and hypersensitive for partial or limited information. The concrete implication of this property is demonstrated by showing that optimization of one stock for future values or other stocks renders worse profit than a strategy that ignores fluctuations, i.e., a long-term buy-and-hold strategy.

Comparative analysis of the role of for-profit and non-profit private ...

African Journals Online (AJOL)

The increasing private sector\\'s participation in agricultural extension delivery is, complimenting significantly contributing to the public sector\\'s effort. It is essential to understand how different private organizations with nuances and goals set about their extension service delivery to the mutual benefit of both the service ...

Maximizing profit and endangering health: corporate strategies to avoid litigation and regulation.

Science.gov (United States)

Bohme, Susanna Rankin; Zorabedian, John; Egilman, David S

2005-01-01

Corporations and industries use various tactics to obscure the fact that their products are dangerous or deadly. Their aim is to secure the least restrictive possible regulatory environment and avert legal liability for deaths or injuries in order to maximize profit. They work with attorneys and public relations professionals, using scientists, science advisory boards; front groups, industry organizations, think tanks, and the media to influence scientific and popular opinion of the risks of their products or processes. The strategy, which depends on corrupt science, profits corporations at the expense of public health. Public health professionals can learn from this strategy how to effectively build scientific and public opinion that prioritizes both good science and the public health.

The Charpin report confirms the profitability of nuclear energy

International Nuclear Information System (INIS)

Anon.

2000-01-01

An official report written by 3 experts committed by the French government in may 1999 about the profitability of nuclear energy has been published. In this report 7 scenarios have been compared according to the demand of electricity, the price of gas, the operating life of power plants and the nuclear equipment replacement schedule. If the prices of fossil energies (oil and gas) remain stable, the cheapest scenarios are those based on the non-replacement of nuclear power plants when they reach their maximal operating life. The differences between scenarios are so slight than the uncertainty about the price of gas is enough to make a scenario more profitable than another. The extra-costs of carbon emissions that France will have to face in order to respect the Kyoto agreement, will weigh more in the economic balance than the management of radioactive wastes. (A.C.)

Financial Literacy and Education Research Priorities

Science.gov (United States)

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

2009-01-01

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

Career effects of taking up parental leave. Evidence from a Dutch University

OpenAIRE

Vlasblom, J.D.; Plantenga, J.

2010-01-01

In this paper we study the effect of parental leave on individual careers. We use individual registration data of a Dutch non-profit firm (Utrecht University). Our outcomes show that even with a short period of flexible leave there are career effects. More specifically, these effects are not unambiguously positive: slightly longer job durations are found, but also a lower probability of wage increases. It also appears that there are differences in effects between men and women: for men the ef...

Organic non-aqueous cation-based redox flow batteries

Science.gov (United States)

Zhang, Lu; Huang, Jinhua; Burrell, Anthony

2018-05-08

The present invention provides a non-aqueous redox flow battery comprising a negative electrode immersed in a non-aqueous liquid negative electrolyte, a positive electrode immersed in a non-aqueous liquid positive electrolyte, and a cation-permeable separator (e.g., a porous membrane, film, sheet, or panel) between the negative electrolyte from the positive electrolyte. During charging and discharging, the electrolytes are circulated over their respective electrodes. The electrolytes each comprise an electrolyte salt (e.g., a lithium or sodium salt), a transition-metal free redox reactant, and optionally an electrochemically stable organic solvent. Each redox reactant is selected from an organic compound comprising a conjugated unsaturated moiety, a boron cluster compound, and a combination thereof. The organic redox reactant of the positive electrolyte comprises a tetrafluorohydroquinone ether compound or a tetrafluorocatechol ether compound.

Trade Finance, Bank Bail-outs and Profit Taxation in an Interconnected World

OpenAIRE

SCHMIDT-EISENLOHR, Tim

2010-01-01

Defense date: 24 May 2010 Examining Board: Prof. Giancarlo Corsetti, EUI, Supervisor; Prof. Andrew Bernard, Tuck School of Business at Dartmouth; Prof. Russell Cooper, EUI; Prof. Jonathan Eaton, New York University Countries are increasingly linked internationally. The three models developed in this thesis shed light on how firms and governments respond to the increasing interconnectedness of the world economy, analyzing profit taxation, trade finance and government intervention in the ...

[Presumptive organ donations for transplants agreement of the Ethics Committee of the University of Chile Medical School].

Science.gov (United States)

Roa, A; Rosselot, E

1995-04-01

The ethics committee of the Faculty of Medicine, University of Chile was consulted about the ethical aspects of presumptive organ donation for transplantation. After analyzing the problem, the committee concluded that every human being has the right to make use of his organs freely, voluntarily and according to his own discernment. The society has no right to make obligatory this donation, even after death. The foundations of this agreement were laid in a series of reasons. In fact, the corpse is not a juridical but a ethical asset and deserves respect for whom it was. It cannot be commercialized and is the only non-religious object susceptible of profanation. It is also object of popular affective and religious manifestations. Beliefs and affects must be respected. Organ donation is an act of charity and cannot be compulsory. The organ donation consent must be explicit, voluntary and solemn.

Price and Profit Optimization for Financial Services

Directory of Open Access Journals (Sweden)

Catalina Bolancé

2018-02-01

Full Text Available Prospective customers of financial and insurance products can be targeted based on the profit the provider expects to earn from them. We present a model for individual expected profit and two alternatives for calculating optimal personalized prices that maximize the expected profit. For one of these alternatives, we obtain a closed-form expression for the price offered to each prospective customer; for the other, we need to use a numerical approximation. In both approaches, the profits generated by prospective customers are not immediately observed, given that the products sold by these companies have a risk component. We assume that willingness to pay is heterogeneous and apply our methodology using real data from a European insurance company. Our study indicates that a substantial boost in profits can be expected when applying the simplest optimal pricing method proposed.

A Synchronous Distance Education Course for Non-Scientists Coordinated among Three Universities

Science.gov (United States)

Smith, Tamara Floyd; Baah, David; Bradley, James; Sidler, Michelle; Hall, Rosine; Daughtrey, Terrell; Curtis, Christine

2010-01-01

A Synchronous Distance Education (SDE) course, jointly offered by Auburn University, Tuskegee University and Auburn University at Montgomery, introduced non-science majors to the concepts of nanoscience. Lectures originated from each of the three campuses during the semester, and video conferencing equipment allowed students at all three campuses…

Merchant interconnector projects by generators in the EU: Profitability and allocation of capacity

International Nuclear Information System (INIS)

Koten, Silvester van

2012-01-01

When building a cross-border transmission line (a so-called interconnector) as a for-profit (merchant) project, where the regulator has required that capacity allocation be done non-discriminatorily by explicit auction, the identity of the investor can affect the profitability of the interconnector project and, once operational, the resulting allocation of its capacity. Specifically, when the investor is a generator (hereafter the integrated generator) who also can use the interconnector to export its electricity to a distant location, then, once operational, the integrated generator will bid more aggressively in the allocation auctions to increase the auction revenue and thus its profits. As a result, the integrated generator is more likely to win the auction and the capacity is sold for a higher price. This lowers the allocative efficiency of the auction, but it increases the expected ex-ante profitability of the merchant interconnector project. Unaffiliated, independent generators, however, are less likely to win the auction and, in any case, pay a higher price, which dramatically lowers their revenues from exporting electricity over this interconnector. - Highlights: ► A merchant interconnector owned by an electricity generator needs special attention of regulators. ► Even when allocation of the capacity is done by auctions, the generator will make a large profit. ► The generator will also decrease the allocation of capacity to competitors by bidding aggressively.

Factors affecting the entry of for-profit providers into a price regulated market for formal long-term care services: a case study from Japan.

Science.gov (United States)

Tokunaga, Mutsumi; Hashimoto, Hideki

2013-01-01

While the distinct behaviors of for-profit and non-profit providers in the healthcare market have been compared in the economic literature, their choices regarding market entry and exit have only recently been debated. Since 2000, when public Long-Term Care Insurance was introduced in Japan, for-profit providers have been able to provide formal long-term homecare services. The aim of this study is to determine which factors have affected market entry of for-profit providers under price regulation and in competition with existing non-profit providers. We used nation-wide panel data from 2002 to 2010, aggregated at the level of local public insurers (n = 1557), a basic area unit of service provision. The number of for-profit providers per elderly population in the area unit was regressed against factors related to local demand and service costs using first-difference linear regression, a fixed effects model, and Tobit regression for robustness checking. Results showed that demand (the number of eligible care recipients) and cost factors (population density and minimum wage) significantly influenced for-profit providers' choice of market entry. These findings indicate that for-profit providers will strategically choose a local market for maximizing profit. We believe that price regulation should be redesigned to incorporate quality of care and market conditions, regardless of the profit status of the providers, to ensure equal access to efficient delivery of long-term care across all regions. Copyright © 2012 Elsevier Ltd. All rights reserved.

Customer relationship value and profitability assessment in B2B relationships : Creation of partnership performance assessment process

OpenAIRE

Wikberg, Toni

2016-01-01

In partnership-based business the value of the relationships between the supplier and its customers is the essence of the high performance. The functions of both parties needs to be developed constantly to achieve profitable and valuable relationships. The relationship value depends on variety of parameters, such as, trust and satisfaction that increases commitment which yield into profitability. Hence, it is clear that modern organizations with partnerships cannot rely only on marketing base...

Universal and Relative Rationality

Directory of Open Access Journals (Sweden)

Nathaniel Goldberg

2009-01-01

Full Text Available In this paper I illustrate how a basic kind of universal rationality can be profitably combined with undeniable instances of relativism. I do so by engaging Michael Friedman’s recent response to a challenge from Thomas Kuhn.

BY THE EXPERIENCE OF FOREIGN INTERNSHIP AMONG RUSSIAN STUDENTS’ OF CIVIL ENGINEERING DEPARTMENT OF IZHSTU AT BRNO UNIVERSITY OF TECHNOLOGY (2013

Directory of Open Access Journals (Sweden)

Valery P. Grahov

2015-01-01

Full Text Available The aim of the study is to investigate the possibilities of foreign internships among Russian students. Methods. The methods involve general-scientific methods of theoretical research – analysis and synthesis. Results. The article is devoted to the analysis of foreign internships of Civil Engineering Department of Kalashnikov Izhevsk State Technical University in foreign universities for a specific period of time. The authors analyze the entry of Russian students into the European educational process. Additionally, the authors describe the educational process of training among Russian students of the Industrial and Civil Construction Department in Brno University of Technology. The training is conducted in accordance with the project of the European Union «Lifelong Learning Programme», which involves some non-profitable projects of foreign exchange of students and teachers; e.g. Erasmus Mundus, that is accessible more or less for all universities all over the world. A brief assessment of teaching subjects in the Czech University is given. The concept of students’ foreign internships as a part of preparation of intended graduates with a degree in «Construction» is extended. Evident, current and future advantages and benefits of such foreign internship projects are noted. Scientific novelty and practical significance. The research findings include the developed recommendations for students’ internship organization in foreign universities. 

Expanding the Enzyme Universe: Accessing Non-Natural Reactions by Mechanism-Guided Directed Evolution

Science.gov (United States)

Renata, Hans; Wang, Z. Jane

2015-01-01

High selectivities and exquisite control over reaction outcomes entice chemists to use biocatalysts in organic synthesis. However, many useful reactions are not accessible because they are not in nature’s known repertoire. We will use this review to outline an evolutionary approach to engineering enzymes to catalyze reactions not found in nature. We begin with examples of how nature has discovered new catalytic functions and how such evolutionary progressions have been recapitulated in the laboratory starting from extant enzymes. We then examine non-native enzyme activities that have been discovered and exploited for chemical synthesis, emphasizing reactions that do not have natural counterparts. The new functions have mechanistic parallels to the native reaction mechanisms that often manifest as catalytic promiscuity and the ability to convert from one function to the other with minimal mutation. We present examples of how non-natural activities have been improved by directed evolution, mimicking the process used by nature to create new catalysts. Examples of new enzyme functions include epoxide opening reactions with non-natural nucleophiles catalyzed by a laboratory-evolved halohydrin dehalogenase, cyclopropanation and other carbene transfer reactions catalyzed by cytochrome P450 variants, and non-natural modes of cyclization by a modified terpene synthase. Lastly, we describe discoveries of non-native catalytic functions that may provide future opportunities for expanding the enzyme universe. PMID:25649694

A MANAGERIAL AND COST ACCOUNTING APPROACH OF CUSTOMER PROFITABILITY ANALYSIS

OpenAIRE

PETE Stefan; CARDOS Ildiko Reka

2010-01-01

In the last years many organizations realized that market orientation is essential to their success. Satisfying the needs of customers, offering them products and services which meet their desires and demands, customer loyalty can increase profitability for long term. After analyzing the existing journal literature in this field we would like to emphasize that managerial accounting, cost calculation methods and techniques, the analysis of costs provides relevant information when analyzing the...

Organic non-aqueous cation-based redox flow batteries

Science.gov (United States)

Jansen, Andrew N.; Vaughey, John T.; Chen, Zonghai; Zhang, Lu; Brushett, Fikile R.

2016-03-29

The present invention provides a non-aqueous redox flow battery comprising a negative electrode immersed in a non-aqueous liquid negative electrolyte, a positive electrode immersed in a non-aqueous liquid positive electrolyte, and a cation-permeable separator (e.g., a porous membrane, film, sheet, or panel) between the negative electrolyte from the positive electrolyte. During charging and discharging, the electrolytes are circulated over their respective electrodes. The electrolytes each comprise an electrolyte salt (e.g., a lithium or sodium salt), a transition-metal free redox reactant, and optionally an electrochemically stable organic solvent. Each redox reactant is selected from an organic compound comprising a conjugated unsaturated moiety, a boron cluster compound, and a combination thereof. The organic redox reactant of the positive electrolyte is selected to have a higher redox potential than the redox reactant of the negative electrolyte.

Study notes separability of oil company profitability, efficiency

International Nuclear Information System (INIS)

Thompson, R.G.

1993-01-01

In recent years, the large publicly traded oil companies have been restructuring and downsizing to improve efficiency. Newly developed decision theory forces one to question the widely held singular focus on efficiency because improving efficiency will not necessarily improve profits. This is especially likely in the oil industry, where price volatility is the norm. Because its products are so basic, its price volatility typically ripples widely throughout the economy. In light of this, efficiency and profitability in the oil industry require separate treatment. More specifically, the efficient are not necessarily the most profitable; conversely, the most profitable are not necessarily the most efficient. Such a decoupling of efficiency and profitability requires a totally new look at business strategy. In the face of highly variable prices, firms can no longer depend on the long-accepted duality norm between profits and efficiency

Can organic crops increase the economic potential for biorefineries?

OpenAIRE

Gylling, Morten; Jakobsen, Anders B.

2017-01-01

With the current cost and price relations, the profitability of biorefineries is still challenged. The use of organic crops, such as grass, in biorefineries can increase the profitability because organic products can be sold at higher prices.

Meet the New For-Profit: The Low-Profit

Science.gov (United States)

Blumenstyk, Goldie

2012-01-01

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

NONPERFORMING LOANS PORTFOLIO AND ITS EFFECT ON BANK PROFITABILITY IN NIGERIA

Directory of Open Access Journals (Sweden)

John N. N. Ugoani

2016-05-01

Full Text Available Huge nonperforming loans portfolio erodes the ability of banks to make profits. In the 1990s and beyond many Nigerian banks became weak and highly unprofitable due to excessive nonperforming loans portfolio accumulated by bank promoters and management that led to their demise. Insider dealing was the major cause of large nonperforming loan portfolio in Nigeria, involving over-extension of loans to promoters, directors and significant others that became bad and irrecoverable. To clean up the mess in the banking sector and return the banks to the paths of sound management and profitability, the CBN had to inject about N700bn in a bailout exercise while purging the system of bad and irresponsible management teams .The exploratory research design was adopted. Data generated were organized and coded before they were classified. To achieve the objective of the study data analyses were done through descriptive and regression analyses using the statistical package for the social sciences for the regression. With the regression result of Y = 78.353 – 4.04x it was found that nonperforming loans portfolio has negative effect on bank profitability.

Decomposing dynamic profit inefficiency of Belgian dairy farms

NARCIS (Netherlands)

Ang, Frederic; Lansink, Alfons Oude

2018-01-01

This paper introduces a nonparametric framework for analysing dynamic profit inefficiency and applies this to a sample of Belgian, specialised dairy farms from 1996 to 2008. Profit inefficiency is decomposed into technical and allocative inefficiency. The paper also decomposes profit inefficiency

14 CFR 1260.126 - Non-Federal audits.

Science.gov (United States)

2010-01-01

...-profit organizations (including hospitals) shall be subject to the audit requirements contained in the... subject to the audit requirements contained in the Single Audit Act Amendments of 1966 (31 U.S.C. 7501... Organizations.” (c) For-profit hospitals not covered by the audit provisions of revised OMB Circular A-133 shall...

39 CFR 320.4 - Suspension for certain letters of college and university organizations.

Science.gov (United States)

2010-07-01

... universities to carry in their internal mail systems the letters of their bona fide student or faculty... university. Colleges and universities choosing to provide their student or faculty organizations access to their internal mail systems are responsible for assuring that only letters of bona fide student or...

Profit sharing for increased training investments

NARCIS (Netherlands)

Gielen, A. C.

2011-01-01

This article investigates whether paying a profit-related wage stimulates training investments. The results point to increased worker effort and wage flexibility as two channels through which profit sharing enhances investments in training. While both effects are found for young workers, for older

Transferring Knowledge from Universities to Organizations by Business Students: Findings from a Developing Country

Science.gov (United States)

Raza, Syed Ali; Najmi, Arsalan; Shah, Nida

2018-01-01

Purpose: This paper aims to explore the significance of knowledge transfer (KT) from universities to organizations by employing in-service employees, who are working in organizations and at the same time studying in the universities, as the channel. Design/methodology/approach: By using survey methodology, data were collected from 216 in-service…

New holographic scalar field models of dark energy in non-flat universe

Energy Technology Data Exchange (ETDEWEB)

Karami, K., E-mail: KKarami@uok.ac.i [Department of Physics, University of Kurdistan, Pasdaran St., Sanandaj (Iran, Islamic Republic of); Research Institute for Astronomy and Astrophysics of Maragha (RIAAM), Maragha (Iran, Islamic Republic of); Fehri, J. [Department of Physics, University of Kurdistan, Pasdaran St., Sanandaj (Iran, Islamic Republic of)

2010-02-08

Motivated by the work of Granda and Oliveros [L.N. Granda, A. Oliveros, Phys. Lett. B 671 (2009) 199], we generalize their work to the non-flat case. We study the correspondence between the quintessence, tachyon, K-essence and dilaton scalar field models with the new holographic dark energy model in the non-flat FRW universe. We reconstruct the potentials and the dynamics for these scalar field models, which describe accelerated expansion of the universe. In the limiting case of a flat universe, i.e. k=0, all results given in [L.N. Granda, A. Oliveros, Phys. Lett. B 671 (2009) 199] are obtained.

New holographic scalar field models of dark energy in non-flat universe

International Nuclear Information System (INIS)

Karami, K.; Fehri, J.

2010-01-01

Motivated by the work of Granda and Oliveros [L.N. Granda, A. Oliveros, Phys. Lett. B 671 (2009) 199], we generalize their work to the non-flat case. We study the correspondence between the quintessence, tachyon, K-essence and dilaton scalar field models with the new holographic dark energy model in the non-flat FRW universe. We reconstruct the potentials and the dynamics for these scalar field models, which describe accelerated expansion of the universe. In the limiting case of a flat universe, i.e. k=0, all results given in [L.N. Granda, A. Oliveros, Phys. Lett. B 671 (2009) 199] are obtained.

Of mice and men--universality and breakdown of behavioral organization.

Directory of Open Access Journals (Sweden)

Toru Nakamura

Full Text Available Mental or cognitive brain functions, and the effect on them of abnormal psychiatric diseases, are difficult to approach through molecular biological techniques due to the lack of appropriate assay systems with objective measures. We therefore study laws of behavioral organization, specifically how resting and active periods are interwoven throughout daily life, using objective criteria, and first discover that identical laws hold both for healthy humans subject to the full complexity of daily life, and wild-type mice subject to maximum environmental constraints. We find that active period durations with physical activity counts successively above a predefined threshold, when rescaled with individual means, follow a universal stretched exponential (gamma-type cumulative distribution, while resting period durations below the threshold obey a universal power-law cumulative distribution with identical parameter values for both of the mammalian species. Further, by analyzing the behavioral organization of mice with a circadian clock gene (Period2 eliminated, and humans suffering from major depressive disorders, we find significantly lower parameter values (power-law scaling exponents for the resting period durations in both these cases. Such a universality and breakdown of the behavioral organization of mice and humans, revealed through objective measures, is expected to facilitate the understanding of the molecular basis of the pathophysiology of neurobehavioral diseases, including depression, and lay the foundations for formulating a range of neuropsychiatric behavioral disorder models.

DataProfit

DEFF Research Database (Denmark)

Ritter, Thomas; Lund Pedersen, Carsten; Eibe Sørensen, Hans

sammen for at udnytte mulighederne for datadreven profitabel vækst. Denne guide giver en anvendelsesorienteret gennemgang af de ni kompetencer i vores kort, som vi kalder for DataProfit. I guiden beskrives hver kompetence – og du inviteres til at analysere din virksomhed. Til sidst sætter vi hele...

Clustering consumers based on trust, confidence and giving behaviour: data-driven model building for charitable involvement in the Australian not-for-profit sector.

Science.gov (United States)

de Vries, Natalie Jane; Reis, Rodrigo; Moscato, Pablo

2015-01-01

Organisations in the Not-for-Profit and charity sector face increasing competition to win time, money and efforts from a common donor base. Consequently, these organisations need to be more proactive than ever. The increased level of communications between individuals and organisations today, heightens the need for investigating the drivers of charitable giving and understanding the various consumer groups, or donor segments, within a population. It is contended that `trust' is the cornerstone of the not-for-profit sector's survival, making it an inevitable topic for research in this context. It has become imperative for charities and not-for-profit organisations to adopt for-profit's research, marketing and targeting strategies. This study provides the not-for-profit sector with an easily-interpretable segmentation method based on a novel unsupervised clustering technique (MST-kNN) followed by a feature saliency method (the CM1 score). A sample of 1,562 respondents from a survey conducted by the Australian Charities and Not-for-profits Commission is analysed to reveal donor segments. Each cluster's most salient features are identified using the CM1 score. Furthermore, symbolic regression modelling is employed to find cluster-specific models to predict `low' or `high' involvement in clusters. The MST-kNN method found seven clusters. Based on their salient features they were labelled as: the `non-institutionalist charities supporters', the `resource allocation critics', the `information-seeking financial sceptics', the `non-questioning charity supporters', the `non-trusting sceptics', the `charity management believers' and the `institutionalist charity believers'. Each cluster exhibits their own characteristics as well as different drivers of `involvement'. The method in this study provides the not-for-profit sector with a guideline for clustering, segmenting, understanding and potentially targeting their donor base better. If charities and not-for-profit

Clustering consumers based on trust, confidence and giving behaviour: data-driven model building for charitable involvement in the Australian not-for-profit sector.

Directory of Open Access Journals (Sweden)

Natalie Jane de Vries

Full Text Available Organisations in the Not-for-Profit and charity sector face increasing competition to win time, money and efforts from a common donor base. Consequently, these organisations need to be more proactive than ever. The increased level of communications between individuals and organisations today, heightens the need for investigating the drivers of charitable giving and understanding the various consumer groups, or donor segments, within a population. It is contended that `trust' is the cornerstone of the not-for-profit sector's survival, making it an inevitable topic for research in this context. It has become imperative for charities and not-for-profit organisations to adopt for-profit's research, marketing and targeting strategies. This study provides the not-for-profit sector with an easily-interpretable segmentation method based on a novel unsupervised clustering technique (MST-kNN followed by a feature saliency method (the CM1 score. A sample of 1,562 respondents from a survey conducted by the Australian Charities and Not-for-profits Commission is analysed to reveal donor segments. Each cluster's most salient features are identified using the CM1 score. Furthermore, symbolic regression modelling is employed to find cluster-specific models to predict `low' or `high' involvement in clusters. The MST-kNN method found seven clusters. Based on their salient features they were labelled as: the `non-institutionalist charities supporters', the `resource allocation critics', the `information-seeking financial sceptics', the `non-questioning charity supporters', the `non-trusting sceptics', the `charity management believers' and the `institutionalist charity believers'. Each cluster exhibits their own characteristics as well as different drivers of `involvement'. The method in this study provides the not-for-profit sector with a guideline for clustering, segmenting, understanding and potentially targeting their donor base better. If charities and not-for-profit

Profitability of our lung retrieval program from non heart beating donors.

Science.gov (United States)

Fernández, Elena; Calatayud, Joaquín; Jarabo, José Ramón; Hernando, Florentino; Rodríguez, Olga; Gómez, Ana María; Soria, Ana; Del Río, Francisco

2009-02-01

In 2002 the first lung transplant from non heart beating (NHB) donors took place in Madrid. The objective of this study was to analyse our Maastricht type I NHB lung donors retrieval program and to check out its profitability. Based on the NHB lung donors retrieval program carried out at Hospital Clínico San Carlos (Madrid) in association with Hospital Puerta de Hierro (Madrid), all lung donors from the beginning of the program from June 2002 to December 2006 have been analysed. When faced with a case of sudden death, advanced life support manoeuvres are initiated before 15 min. If the patient meets a given set of criteria, code 0/9 is activated. Arrival time to the hospital cannot exceed 90 min. Femoral artery and vein are cannulated, extracorporeal circulation is started and lungs are preserved. After the relatives' and judicial authorisation lungs are retrieved. Out of a total of 322 occurrences of code 0/9, 43 lung retrievals and 25 implants were reported. A total of 95% of donors were male, with an average age of 41 years and 91% with blood group A or O. 2004 saw the highest number of retrievals (14). January, May and December showed the highest number of retrievals. Incidence of sudden deaths was higher from 7 to 10 a.m. and from 7 to 10 p.m. Twenty-three implants at Hospital Puerta de Hierro and three more at Hospital Marqués de Valdecilla (Santander) were reported. A considerable amount of preserved lungs, valid for transplant, were not retrieved because of a lack of an appropriate recipient at the time. A total of 58.1% of preserved lungs were implanted. The ratio of obtained lungs was 11.4% of actual donors and 7.7% of total occurrences. However, this percentage could have been higher if we take into account the number of valid lungs that were not transplanted because of the lack of recipients.

Development Of International Non-Governmental Organizations And Legal Traditions Of Russia

OpenAIRE

Alexandra A. Dorskaya

2015-01-01

The article examines the role of international non-governmental organizations in the maintenance and creation of a positive attitude to national legal traditions. The basic stages of development of international non-governmental organizations. Analyzed their advantages and disadvantages. Considered as the legal traditions of the Russian society are reflected in the activities of legal entities and individuals - members of international non-governmental organizations.

Primordial Non-Gaussianity in the Large-Scale Structure of the Universe

Directory of Open Access Journals (Sweden)

Vincent Desjacques

2010-01-01

generated the cosmological fluctuations observed today. Any detection of significant non-Gaussianity would thus have profound implications for our understanding of cosmic structure formation. The large-scale mass distribution in the Universe is a sensitive probe of the nature of initial conditions. Recent theoretical progress together with rapid developments in observational techniques will enable us to critically confront predictions of inflationary scenarios and set constraints as competitive as those from the Cosmic Microwave Background. In this paper, we review past and current efforts in the search for primordial non-Gaussianity in the large-scale structure of the Universe.

Capella University: Innovation Driven by an Outcomes-Based Institution

Science.gov (United States)

Pearce, Kimberly D.; Offerman, Michael J.

2010-01-01

In 2010, Capella University became the first online university--and the first for-profit institution--to receive the CHEA (Council for Higher Education Accreditation) Award for Outstanding Institutional Practice in Student Learning Outcomes. In 2009, Capella University also received the Platinum-level Learning Impact Award/Best Outcomes-based…

Pragmatic sociology and competing orders of worth in organizations

DEFF Research Database (Denmark)

Jagd, Søren

2011-01-01

primarily has been related to three main themes in organizational research: non-profit and co-operative organizations, inter-organizational co-operation, and organizational change. Third, I discuss how the pragmatic, process-oriented aspect of the research program, focusing on the intertwining of values......Different notions of multiple rationalities have recently been applied to describe the phenomena of co-existence of competing rationalities in organizations. These include institutional pluralism, institutional logics, competing rationalities and pluralistic contexts. The French pragmatic...... studies of organizations. First, I summarize the basic ideas of the framework, stressing the aspects of special relevance for studies of organizations. Second, I review the empirical studies focusing on the coexistence of competing orders of worth in organizations showing that the order of worth framework...

Leader motives, charismatic leadership and subordinates' work attitude in the profit and voluntary sector

NARCIS (Netherlands)

de Hoogh, A.H.B.; den Hartog, D.N.; Koopman, P.L.; Thierry, Hk.; van den Berg, P.T.; van der Weide, J.G.; Wilderom, C.P.M.

2005-01-01

This multimethod study examined leaders' motives, charismatic leader behavior, and subordinates' work attitude for CEOs (N=73) of small and medium-sized organizations in two sectors, namely, the profit and voluntary sector. Interviews with CEOs were coded for motive imagery. Direct reports rated CEO

Leader motives, charismatic leadership, and subordinates' work attitude in the profit and voluntary sector

NARCIS (Netherlands)

de Hoogh, Annebel H.B.; den Hartog, Deanne N.; Koopman, Paul L.; Thierry, Henk; van den Berg, Peter T.; van der Weide, J.G.; Wilderom, Celeste P.M.

2005-01-01

This multimethod study examined leaders’ motives, charismatic leader behavior, and subordinates’ work attitude for CEOs (N=73) of small and medium-sized organizations in two sectors, namely, the profit and voluntary sector. Interviews with CEOs were coded for motive imagery. Direct reports rated CEO

Refinery profitability

International Nuclear Information System (INIS)

Tobin, G.

1998-01-01

Recently there has been considerable shutting down of oil refinery capacity in response to the increasing pressures on profitability. This article examines the situation and the industry's response to it, including the drive for mergers, disposal of fuel oil, downsizing of workforces and strategic alliances. Future trends and their implications are also discussed. (UK)

"Coaching the Camp Coach: Leadership Development for Small Organizations" Resource Review

Directory of Open Access Journals (Sweden)

Jason Hedrick

2009-09-01

Full Text Available Coaching is an important component of successful professional growth for leaders within any organization. However, organizations with limited resources may have challenges providing such coaching opportunities. This can be especially true for small business, non profit organizations and summer camps. “Coaching the Camp Coach; Leadership Development for Small Organizations” by Shelton, M. (2003 provides a framework, both in theory and practice, for camp leaders to improve interpersonal and intrapersonal skills through self evaluation. Accompanying the book is a CD-ROM that has multiple worksheets to be used in conjunction with the text.

Development Of International Non-Governmental Organizations And Legal Traditions Of Russia

Directory of Open Access Journals (Sweden)

Alexandra A. Dorskaya

2015-06-01

Full Text Available The article examines the role of international non-governmental organizations in the maintenance and creation of a positive attitude to national legal traditions. The basic stages of development of international non-governmental organizations. Analyzed their advantages and disadvantages. Considered as the legal traditions of the Russian society are reflected in the activities of legal entities and individuals - members of international non-governmental organizations.

78 FR 48764 - South Dakota Disaster # SD-00061

Science.gov (United States)

2013-08-09

.../2013. Economic Injury (EIDL) Loan Application Deadline Date: 05/02/2014. ADDRESSES: Submit completed... on 08/02/2013, private non- profit organizations that provide essential services of governmental...-Profit Organizations without Credit Available Elsewhere 2.875 For Economic Injury: Non-Profit...

78 FR 69739 - South Dakota Disaster # D-00063

Science.gov (United States)

2013-11-20

.... Economic Injury (EIDL) Loan Application Deadline Date: 08/08/2014. ADDRESSES: Submit completed loan.../2013, Private Non- Profit organizations that provide essential services of governmental nature may file...-Profit Organizations Without Credit Available 2.875 Elsewhere For Economic Injury: Non-Profit...

Siemens IT solutions for power sector. PROFIT solutions

International Nuclear Information System (INIS)

Lunter, P.

2004-01-01

The cost reduction, flexibility and revenue increase, potential exploitation, productivity increase, and business opportunities exploitation - that is all what can be required in the races for the promonent positioning on the electricity power market. These requirements can be realized by the sophisticated IT solutions hand-tailored to the special requirements of the electric power producers and tradesmen. This approach makes it possible to achieve greater profit. Our solutions 'PROFIT Solutions', that are symbiosis of the most progressive information technologies and the power plant techniques of the company Siemens, satisfy submitted specifications in substantial measure. The system solutions 'PROFIT Solutions' comprise three solution groups: process, operation a business. The solutions of the group 'IT Process Solutions' increase flexibility and manoeuvrability of equipment, improve the efficiency and contribute to more economical operation of the power generation. Solutions 'IT Process Solutions' simplify and shorten the period of power cycles and conduce to higher labour productivity. Solutions group 'IT Process Solutions' approaches equipment to the market - supports the profit strategies, helps quickly and expertly to determine and predict hazards. The extension PROFIT Cockpit means the nuance to the solutions world 'PROFIT Solutions'. The survey about the whole installation is within reach at the simple touch of a button. It is possible to compile the total system part by part from single solutions 'PROFIT Solutions'. As a matter of fact all single parts can be interconnected with already existing solutions. Routines 'PROFIT Solutions' cooperate with all modern control systems. (author)

For-Profit Schools: They Get IT

Science.gov (United States)

Waters, John K.

2011-01-01

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

The Non-economic Dimension of Changes Prompted by Cross-border Acquisitions: A Relational View

Directory of Open Access Journals (Sweden)

Sérgio Fernando Loureiro Rezende

2013-07-01

Full Text Available Building on the relational view of M&A suggested by the Industrial Network Approach, we looked at the noneconomic dimension of post-acquisition changes in the relationships of the acquired firm. Based on a 2x2 matrix, this is illustrated by the relationships between the acquired firm with for-profit organizations through which noneconomic resources are transacted (called Social or with non-profit organizations with which it transacts either economic (called Partnership or non-economic resources (called Community. We built a qualitative case study from the acquisition of the Brazilian firm Paraíso Group by the Swiss multinational Holcim, and focused on ten relationships of the acquired firm. We found that these relationships changed in terms of professionalism, degree of dependence and number of actors. An increase in professionalism is observed in all the relationships. This type and direction of change was considered the most important post-acquisition change. The degree of dependence and number of actors changes happened in specific segments of the acquired firm’s network, represented by the Community and Social relationships, respectively.

Positive Deviance during Organization Change: Researchers' Social Construction of Expanded University Goals

Science.gov (United States)

Sutherland, Claire Euline

2013-01-01

Many universities have expanded from teaching only to include research goals, requiring shifts in organization behavior. An exploratory case study method was used to examine these dynamics among positive deviant researchers at the University of Technology, Jamaica (UTech), the single case examined, from a social construction perspective. As a…

Profit U

Science.gov (United States)

Weinstein, Margery

2012-01-01

Preparing employees for the immediate work in front of them is a challenge. While most companies are still mastering effectively training their own workforce, some, such as "Training" magazine Top 10 Hall of Famer The Ritz-Carlton Hotel Company, have set up for-profit academies open to the public. When Ritz-Carlton won the national Malcolm…

Return and profitability of space programs. Information - the main product of flights in space

Science.gov (United States)

Nikolova, Irena

The basic branch providing global information, as a product on the market, is astronautics and in particular aero and space flights. Nowadays economic categories like profitability, return, and self-financing are added to space information. The activity in the space information service market niche is an opportunity for realization of high economic efficiency and profitability. The present report aims at examining the possibilities for return and profitability of space programs. Specialists in economics from different countries strive for defining the economic effect of implementing space technologies in the technical branches on earth. Still the priorities here belong to government and insufficient market organization and orientation is apparent. Attracting private investors and searching for new mechanisms of financing are the factors for increasing economic efficiency and return of capital invested in the mentioned sphere. Return of utilized means is an economically justified goal, a motive for a bigger enlargement of efforts and directions for implementing the achievements of astronautics in the branches of economy on earth.

METHODOLOGICAL APPROACHES TO ORGANIZATION OF SAFE INFORMATION AND EDUCATIONAL ENVIRONMENT OF THE UNIVERSITY

Directory of Open Access Journals (Sweden)

A. N. Privalov

2017-01-01

Full Text Available Introduction. One of the tendencies of modern higher education is the ubiquitous use of information and communication technologies. At the same time, the functioning of the electronic information and educational environment (IEE of the university should be based on the means of IEE and the condition of its information security.The aim of the research is conceptualization of a problem of the rational organization of the safe information and education environment of higher education institution wherein reliable protection of its infrastructure, the personal and unique information of a pupil and teacher and virtual space of their educational interaction is provided.Methodology and research methods. System-based approach is a key approach to organization of safe educational environment of the university. From the point of view of authors, personal-activity and functional approaches are expedient while designing and development of a safe IEE. Socio-historical and theoretical-methodological analysis, modeling, research and synthesis of experience of effective application of the systems approach in educational professional organizations are used.Results and scientific novelty. The concept «safe information educational environment of the university» is specified wherein the first word has to express a predominant quality of the system. Creating a safe information environment in educational professional organizations provides a convenient and safe educational environment in the process of professional training of university students. The components and directions for the organization of the safe IEE are highlighted. Practical recommendations for its design and successful functioning are given.Practical significance. The materials of the present research can be demanded by managers and administrative employees of educational organizations. 

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

NARCIS (Netherlands)

Teelken, J.C.

2008-01-01

Institutional and organizational theory supports the argument that current features of performance measurement systems (PMS) in public organizations are generally unsuitable for the actual nature of these professional organizations. Longitudinal and cross-sectional studies in the health care and

ORGANIZATION OF MANAGEMENT ACCOUNTING AT THE UNIVERSITY AS A MECHANISM OF INNOVATIVE CHANGES

Directory of Open Access Journals (Sweden)

E. V. Myalkina

2015-01-01

Full Text Available In article the questions connected with introduction of management accounting at university are considered, the interrelation of strategic development of quality of education and effective management of resources of higher education institution comes to light, tendencies of financial and economic mechanisms of management are analyzed, opportunities for increase of efficiency of activity of university are defined. Management accounting reveals as the effective mechanism of management of university allowing to plan, consider and analyze financial results of the educational organization in general and on kinds of activity, divisions, business processes, programs, projects, sources of the income and articles of expenses. Article describes the organization of the registration and analytical system binding information for an assessment and the analysis of financial and economic activity of university for the purpose of receiving reliable information and acceptance of operational administrative decisions. Work describes basic elements of system of management accounting, describes practice of realization of this system on the example of Mininsky university.

Strategic Management Accounting and Feed-forward Management: with Reference to the Unified Management of Profit Opportunity and Risk

OpenAIRE

西村, 明

2015-01-01

This paper aims toreexamine strategic management accouning in relation to profit opportunity and risk from the viewpoint of feed-forward management , as few studies to date have discuued the relations between management accounting and the unified management of profit opportunity and risk.Many studies have been conducted that emphasize non-fine information and feedback organizational management in an attept to make traditional management accounting relevant to practical strategic needs. As lon...

Non-pharmacological modulation of cerebral white matter organization

DEFF Research Database (Denmark)

Kristensen, Tina D; Mandl, Rene C W; Jepsen, Jens R M

2018-01-01

OBJECTIVE: Neuroplasticity is a well-described phenomenon, but effects of non-pharmacological interventions on white matter (WM) are unclear. Here we review associations between active non-pharmacological interventions and WM organization in healthy subjects and in psychiatric patients. METHOD...

Gigantic environmental profit

International Nuclear Information System (INIS)

2001-01-01

The article presents studies on possible profits and advantages by converting vehicles such as buses and taxis from diesel to gas fuel engines for the environment and human beings in Norway. Some applications for automobiles are mentioned

78 FR 67210 - Santa Clara Pueblo Disaster #NM-00038

Science.gov (United States)

2013-11-08

.../2013 Effective Date: 10/29/2013 Physical Loan Application Deadline Date: 12/30/2013 Economic Injury...- Profit organizations that provide essential services of governmental nature may file disaster loan... Non-Profit Organizations Without Credit Available Elsewhere 2.875 For Economic Injury: Non-Profit...

Are loyal customers profitable? : customer satisfaction, customer loyalty and customer profitability at the individual level

OpenAIRE

Helgesen, Øyvind

2000-01-01

Customer satisfaction is supposed to be positively related to profitability. This conception may be called “the paradigm of customer satisfaction”. Nevertheless, only a few studies have examined this fundamental relationship. Thus, evidence for this “much talked about relationship” is questioned. In this working paper the focus is on the individual customer with respect to the relationships between customer satisfaction, customer loyalty and customer profitability at the customer level. The f...

Promotion bureau warehouse system design. Case study in University of AA

Science.gov (United States)

Parwati, N.; Qibtiyah, M.

2017-12-01

The warehouse becomes one of the important parts in an industry. By having a good warehousing system, an industry can improve the effectiveness of its performance, so that profits for the company can continue to increase. Meanwhile, if it has a poorly organized warehouse system, it is feared there will be a decrease in the level of effectiveness of the industry itself. In this research, the object was warehousing system in promotion bureau of University AA. To improve the effectiveness of warehousing system, warehouse layout design is done by specifying categories of goods based on the flow of goods in and out of warehouse with ABC analysis method. In addition, the design of information systems to assist in controlling the system to support all the demand for every burreau and department in the university.

Wise Investment? Modeling Industry Profitability and Risk of Targeted Chemotherapy for Incurable Solid Cancers.

Science.gov (United States)

Conter, Henry J; Chu, Quincy S C

2012-03-01

Pharmaceutical development involves substantial financial risk. This risk, rising development costs, and the promotion of continued research and development have been cited as major drivers in the progressive increase in drug prices. Currently, cost-effective analyses are being used to determine the value of treatment. However, cost-effective analyses practically function as a threshold for value and do not directly address the rationale for drug prices. We set out to create a functional model for industry price decisions and clarify the minimum acceptable profitability of new drugs. Assuming that industry should only invest in profitable ventures, we employed a linear cost-volume-profit breakeven analysis to equate initial capital investment and risk and post-drug-approval profits, where drug development represents the bulk of investment. A Markov decision analysis model was also used to define the relationships between investment events risk. A systematic literature search was performed to determine event probabilities, clinical trial costs, and total expenses as inputs into the model. Disease-specific inputs, current market size across regions, and lengths of treatment for cancer types were also included. With development of single novel chemotherapies costing from $802 to $1,042 million (2002 US dollars), pharmaceutical profits should range from $4.3 to $5.2 billion, with an expected rate of return on investment of 11% annually. However, diversification across cancer types for chemotherapy can reduce the minimum required profit to less than $3 billion. For optimal diversification, industry should study four tumor types per drug; however, nonprofit organizations could tolerate eight parallel development tracks to minimize the risk of development failure. Assuming that pharmaceutical companies hold exclusive rights for drug sales for only 5 years after market approval, the minimum required profit per drug per month per patient ranges from $294 for end-stage lung

Wise Investment? Modeling Industry Profitability and Risk of Targeted Chemotherapy for Incurable Solid Cancers

Science.gov (United States)

Conter, Henry J.; Chu, Quincy S.C.

2012-01-01

Purpose: Pharmaceutical development involves substantial financial risk. This risk, rising development costs, and the promotion of continued research and development have been cited as major drivers in the progressive increase in drug prices. Currently, cost-effective analyses are being used to determine the value of treatment. However, cost-effective analyses practically function as a threshold for value and do not directly address the rationale for drug prices. We set out to create a functional model for industry price decisions and clarify the minimum acceptable profitability of new drugs. Methods: Assuming that industry should only invest in profitable ventures, we employed a linear cost-volume-profit breakeven analysis to equate initial capital investment and risk and post–drug-approval profits, where drug development represents the bulk of investment. A Markov decision analysis model was also used to define the relationships between investment events risk. A systematic literature search was performed to determine event probabilities, clinical trial costs, and total expenses as inputs into the model. Disease-specific inputs, current market size across regions, and lengths of treatment for cancer types were also included. Results: With development of single novel chemotherapies costing from $802 to $1,042 million (2002 US dollars), pharmaceutical profits should range from $4.3 to $5.2 billion, with an expected rate of return on investment of 11% annually. However, diversification across cancer types for chemotherapy can reduce the minimum required profit to less than $3 billion. For optimal diversification, industry should study four tumor types per drug; however, nonprofit organizations could tolerate eight parallel development tracks to minimize the risk of development failure. Assuming that pharmaceutical companies hold exclusive rights for drug sales for only 5 years after market approval, the minimum required profit per drug per month per patient ranges

Electronic Payments Profitability Extent Model

Directory of Open Access Journals (Sweden)

Rudolf Vohnout

2016-12-01

Full Text Available Cashless payments are recent phenomena, which even increased with the introduction of contactless means like NFC, PayPass or payWave. Such new methods speed-up the entire payment process and in comparison to cash transactions are much simpler and faster. But on the other hand the key question for merchant is if it is worth to have such device, which accept these new payment means or not to have the terminal at all. What is the amount of cash flow, which delimits the cash holdings to be still profitable? This paper tries to give answers to such question by presenting general profitability model, which will address defining the cash threshold amount. The aim is to show that cash holdings could be profitable up to certain amount, but after the threshold is met, cashless payment methods are fairly superior despite their additional costs.

Pricing strategies and levels and their impact on corporate profitability

OpenAIRE

De Toni, Deonir; Milan, Gabriel Sperandio; Saciloto, Evandro Busata; Larentis, Fabiano

2017-01-01

Abstract Price policy definition is one of the most important decisions in management as it affects corporate profitability and market competitiveness. Despite the importance that prices take in organizations, it appears that this element has not received proper attention by many academics and marketers since it represents, according to estimates, less than 2% of the papers on leading journals in the field. Thus, the aim of this study was to propose and test a theoretical model showing the im...

The determinants of Bank Profitability: Does Liquidity Creation matter?

Directory of Open Access Journals (Sweden)

Ahmad Sahyouni

2018-02-01

Full Text Available Using a panel data set of 4995 banks across 11 developed and emerging countries during the period (2011-2015, this report analyses the amount of liquidity created by banks, how liquidity creation, bank-specific and the macroeconomic factors affecting bank profitability. The results show evidence of increased creation of liquidity over the period. By applying the panel data fixed effect technique, banks that create more liquidity, are set up to have lower profitability. As well as, Asset management, bank size and capital ratio are positively correlated with bank profitability. While, credit quality and operating efficiency affect bank’s profits negatively. Additionally, macroeconomic factors have different impact on profitability indicators in each market. Our findings may help decision makers inside and outside bank to determine important factors affecting bank profitability.

Education for Profit, Education for Freedom

Science.gov (United States)

Nussbaum, Martha C.

2009-01-01

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

Profit and place

Directory of Open Access Journals (Sweden)

Ian Bentley

1997-01-01

Full Text Available The article deals with the physical and symbolic effects the built environment has on human activities in a capitalist economy. The built environment is integrated in the capitalist economy on three levels: as the focus of a profit-oriented manufacturing industry, as the setting for all sorts of other enterprises and as the built context of the whole economy. The built environment is understood as a commodity. The capitalist system contains inbuilt tensions which have important design implications: the first tension arises because the system, if left to itself, lacks any overall planning functions, the second tension stems from the ability of the system to generate profit and the third arises from the character of labour, which distinguishes it from other commodities used in the production process. In conclusion methods of designing built environments, which perpetuate social order, are discussed.

University Technology Transfer: In Tough Economic Times

Science.gov (United States)

Powers, Joshua B.; Campbell, Eric G.

2009-01-01

In 1907, Frederick Cottrell, professor of chemistry at the University of California-Berkeley and father of the modern academic patent, worried that if universities became too directly involved in patenting and licensing operations, their thirst for profits could lead to the erosion of the openness necessary for academic science to flourish. For…

RELATIONSHIP BETWEEN ELEMENTS OF JOB ENRICHMENT AND ORGANIZATIONAL PERFORMANCE AMONG THE NON ACADEMIC STAFF IN NIGERIAN PUBLIC UNIVERSITIES

Directory of Open Access Journals (Sweden)

Odunayo SALAU

2014-10-01

Full Text Available Job enrichment has become an essential aspect in motivating employees for better and greater performance through a mutual sense for skill variety, task identity, task significance and autonomy. The main objective of this study is to investigate the relationship between the elements of job enrichment and organization performance among the non-teaching staff in Nigerian public universities. Descriptive research method was adopted for this study using one hundred and ninety seven (197 valid questionnaires which were completed by selected public universities in Ogun State, South-West Nigeria. A stratified and simple random sampling techniques were adopted for the study. The data collected were statistically analyzed in a significant manner. The result of the findings revealed that there are positive correlation between job depth, on the job training and core job dimension elements of the job enrichment and workers/organizational performance while there was no correlation between motivators’ elements and performance. Hence, increased recognition of task significance will stimulate the employees to further raise their commitment towards the attainment and realization of the goal and objectives of the institutions/organizations.

10 CFR 603.230 - Fee or profit.

Science.gov (United States)

2010-01-01

... 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...