Financial accountability is a pressing issue in United States NPOs because there is a demand, by donors and the public they serve, to implement clear accountability practices. The purpose of this study was to explore and document the financial oversight and accountability policies and procedures that successful NPOs employ to maintain clear financial accountability practices. The theoretical framework underlining this qualitative phenomenological study was a combination of social construction theory and institutional rational choice theory. The research question was focused on understanding essential financial oversight and accountability policies and procedures that should be designed for NPOs to create and maintain financial accountability. Interview data were collected from 6 participants from 4 successful emerging organizations, less than 5 years in business, and 8 participants from organizations that have a longer history, more than 5 years in business. Data were coded using the basic NVivo software package and analyzed thematically. Findings regarding the tools needed to create and maintain vital accountability policies and procedures in NPOs were as follows; need for accountability, importance of appropriate disclosure, impact of dashboard tool, expense projection, financial manager, financial misappropriation reporting, oversight policies, revenue forecasts, board members and supportive culture. The potential impact of this qualitative study for social change is that the policies, practices, and procedures of successful NPOs were identified and documented for those old, new and emerging NPOs not using them. The critical finding of this study shows the need for continued research to bring positive social change through nonprofit financial accountability policy improvement.

Purpose In any organization, the Board of Directors acts as the last line of defense against fraud and abuse. Since 2008, the Internal Revenue Service (IRS) has required nonprofit organizations to publicly disclose any significant asset diversion, defined as theft or unauthorized use of assets, that occurred during the filing year. This research study uses this new disclosure of asset diversion to investigate whether proper board policy oversight and/or governance reduces the likelihood of asset diversion. Understanding how policy and governance impacts a nonprofit organization is critical for managers and practitioners to understand. Organizational management, board members and regulatory agencies (auditors, IRS) all have a responsibility to prevent asset diversion and would benefit from a deeper understanding of where the individual failure points exist from within the organization that create an increased chance of asset diversion. Research Methodology This research study spanned the period between 2014 through 2018 and was comprised of 254 nonprofit organizations. The total sample of organizations that were represented in the IRS data sets consisted of 113,899 separate nonprofit organizations. Organizational data collected from IRS 990 filings across each of the 5 years was first isolated by organizations that experienced asset diversion (n=127) and then matched with an equal number of nonprofit organizations that did not experience asset diversion through random sampling. From the IRS filing data, 18 different variables were then tested against the dependent variable, asset diversion, using logistic binary regression analysis. Findings The findings of this study both reaffirmed certain key aspects of asset diversion in nonprofit organizations as well as introduced new key variables that showed significant correlation with an increase in asset diversion. The findings suggest that there are variables from both board policy oversight and board governance regression analysis that show a significant relationship with asset diversion. More specifically, there were three common variables that showed significance throughout each test: organizational required audit, independent auditors, and improper party transaction with family members of current or former directors and/or officers of the organization. One additional variable, improper party transaction with an entity owned or operated by a current or former officer and/or director, showed significance in four of the five models tested, indicating that there is a strong correlation with increasing asset diversion. Keywords: fraud, asset diversion, nonprofit, binary regression, Board of Directors, IRS 990 filing / Business Administration/Strategic Management

„Weshalb gibt es keine NATO in Südostasien?“ – mit dieser Frage wird darauf verwiesen, dass die USA mit dem Beginn des Kalten Krieges auf dem amerikanischen Kontinent, in Europa, im Südpazifik, in Südostasien und im Mittleren Osten sicherheitspolitische Bündnisse etablierten, dass diese jedoch im Hinblick auf ihre Reichweite und bindende Kraft, ihre strukturelle Ausgestaltung und vor allem die im Bündnisvertrag eingegangenen Verpflichtungen gegenüber den Bündnispartnern höchst unterschiedlich waren. Während die USA im Rahmen des Nordatlantikpaktes (NATO) und des Vertrags über die Organisation der Amerikanischen Staaten (OAS) bereit waren, weitgehende Verpflichtungen einzugehen, war ihre Einbindung im pazifischen Raum im Bündnis mit Australien und Neuseeland (ANZUS) bzw. in Südostasien (SEATO) weit weniger verbindlich. Dem Bagdad-Pakt im Mittleren Osten, den sie zwar mitinitiierten, traten sie schließlich formal nicht bei. Innerhalb dieser Arbeit wird nachgewiesen, dass die bisherigen Allianztheorien diese unterschiedliche Politikkonzeption nicht erfassen können, da sie kulturelle Faktoren zu wenig berücksichtigen. Desweiteren wird aufgezeigt, dass die US-Allianzpolitik nach dem Zweiten Weltkrieg von eben solchen kulturellen Faktoren wesentlich geprägt wurden, wobei insbesondere der Einfluss einer kollektiven Identität basierend auf Vorstellungen einer Überlegenheit der weißen Rasse, dem „White-supremacy-thinking“, in den Vordergrund gestellt wird. / „Why is there no NATO in South East Asia?“ – this question leads to an interesting observation. With begin of the Cold War, the United States were eager to build a chain of various alliance systems in the different region of the world. Their basic intention for developing this policy strategy was on the one hand to contain a further expansion of the communist block under leadership of the Soviet Union and on the other hand to bind the participating nations closer to themselves. In this way, in not even a decade there came into existence the North Atlantic Treaty Organization (NATO), the Organization of American States (OAS), the Australien-New Zealand-United States Pact (ANZUS), the South East Asia Treaty Organization (SEATO) and the Baghdad-Pact. But it is remakrable that although all these alliances were founded by the United States with similar intentions, their institutional design, their scope and the treaties itself differed a lot. While the United States, for example, were willing to enter into broad commitments within the NATO, they were much more hesitant to do the same within the SEATO. This work argues that traditional theories concerning alliances are not able to explain these different approaches because they neglect cultural factors as important variable. It is shown that cultural considerations played a preeminent role in the decision making process in the United States and that these cultural considerations were still heavily based on racially stereotypical thinking and the belief on „White Supremacy“.

Etwas anders soll es sein, dieses Buch zum 175-jährigen Jubiläum der Technischen Universität Chemnitz. Es erlaubt Vergleiche zwischen Generationen von Studierenden und Wissenschaftlern, die hier studiert, geforscht und gelebt haben. Es stellt Menschen vor, die im Großen und im Kleinen an der Geschichte der Hochschule mitgewirkt haben oder es noch tun. Es zeigt zudem viele Facetten der Universität und ihrer Vorläufereinrichtungen. Es gestattet aber auch den Blick in die Zukunft. Die Autoren erzählen Geschichten aus der Geschichte - und spielen dabei mit der Jubiläumszahl 175. Dazu zählen 1-Blicke in 7 Fachgebiete auf jeweils 5 Seiten sowie 1 x 7 x 5 Geschichten aus der Forschung. Außerdem ziehen sich 175 farblich hervorgehobene Superlative und Besonderheiten als "grüner Faden" durch das Buch.

Etwas anders soll es sein, dieses Buch zum 175-jährigen Jubiläum der Technischen Universität Chemnitz. Es erlaubt Vergleiche zwischen Generationen von Studierenden und Wissenschaftlern, die hier studiert, geforscht und gelebt haben. Es stellt Menschen vor, die im Großen und im Kleinen an der Geschichte der Hochschule mitgewirkt haben oder es noch tun. Es zeigt zudem viele Facetten der Universität und ihrer Vorläufereinrichtungen. Es gestattet aber auch den Blick in die Zukunft. Die Autoren erzählen Geschichten aus der Geschichte - und spielen dabei mit der Jubiläumszahl 175. Dazu zählen 1-Blicke in 7 Fachgebiete auf jeweils 5 Seiten sowie 1 x 7 x 5 Geschichten aus der Forschung. Außerdem ziehen sich 175 farblich hervorgehobene Superlative und Besonderheiten als "grüner Faden" durch das Buch.

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Le traité de Versailles semble marquer une rupture géopolitique profonde sur la scène internationale. Il place la France dans une position hégémonique (provisoire) en Europe et met le Proche-Orient au cœur des mutations et des innovations de l’entre-deux-guerres. L’effondrement de l’Empire Ottoman avec lequel la France entretenait des liens privilégiés depuis longtemps, la redistribution du pouvoir et des frontières qui en résulte, l’émergence de la SDN, porteuse de la doctrine de la sécurité collective et d’une réflexion sur de nouveaux cadres de domination visant des objectifs et des ambitions renouvelés, sont autant de facteurs qui reconfigurent les relations entre la France et les pays du Levant. En 1919, la France se voit confier par la SDN le mandat de conduire la Syrie à l’autonomie, en l’accompagnant dans son développement économique, social, politique et culturel. Les relations entre la France et la Syrie sont désormais réglées par la Charte du mandat qui encadre et par les usages plus ou moins décalés qu’en font les acteurs en fonction de la conjoncture et des tensions dans la société et entre les nations et du caractère antagoniste ou conciliable des ambitions de chacun… / The Treaty of Versailles appears to mark a profound geopolitical disruption on the international scene. It puts France in a hegemonic position (provisional) in Europe and the Middle East makes the heart mutations and innovations of the period between the wars. The collapse of the Ottoman Empire which France maintained close ties for a long time, the redistribution of power and boundaries that result, the emergence of the League, carrier of the doctrine of collective security and reflection on new domination frameworks objectives and renewed ambitions, are all factors that reconfigure the relationship between France and the Levant.In 1919, France was entrusted by the League of Nations mandate to lead Syria to autonomy, accompanying it in its economic, social, political and cultural. Relations between France and Syria are now set by the Charter of office that oversees and by the way, more or less offset than the actors do depending on the situation and the tensions in society and among nations and character antagonist or reconcile the ambitions of each ...

La marge sud péruvienne est située au niveau d’une zone majeure de subduction océan continent depuis au moins le Paleozoique inférieur. C’est dans ce cadre que s’est formé l’un des plus importants orogènes du monde : les Andes Centrales. En effet, l’épaisseur crustale y est >60 km et ce sur une importante surface. Cependant, on considère actuellement que ce surrépaississement a été acquis incrémentalement seulement depuis ~30 Ma. Dans le but de comprendre comment et quand ce surrépaississement est apparu, la majeure partie des études précédentes s’est focalisée sur l’évolution de l’arc magmatique et sur l’histoire de la déformation, du soulèvement et de l’érosion de la zone d’arrière arc. Cependant, l’évolution tectonique et thermique de l’avant arc reste mal connue bien que cette zone soit susceptible de bien enregistrer les changements liés à la dynamique de subduction.Cette thèse à pour objectif de mieux contraindre l’évolution thermique et les couplages entre les processus magmatiques, tectoniques et sédimentaires depuis 200 Ma dans l’avant-arcactuel du sud du Pérou. De nouvelles données géo-thermochronologiques couplées à une nouvelle carte tecto-stratigraphique éclaircissent l’évolution de la marge péruvienne depuis le Jurassique. Trois périodes clefs sont analysées dans ce mémoire : le début de l’épaississement crustal, les déformations de l’avant-arc associées à la formation de l’Orocline bolivien et l’épaississement crustal de l’orogène des Andes Centrales pendant le Néogène.Nous montrons que l’épaississement crustal a probablement commencé entre 90 et 50Ma après plus de 200 Ma d’amincissement, et ce a la faveur d’une évolution en trois étapes :croissance initiale (90-74 Ma), « flare-up » (74-62 Ma) et effondrement extensionnel (62-50Ma). L’extension a ensuite prédominé dans l’avant-arc tout en diminuant progressivement jusqu’à ~30 Ma. Par ailleurs, nous mettons en évidence d’importantes zones de faillesnormales orientées perpendiculairement à la marge sud-péruvienne et qui délimitent de grands blocs basculés vers le nord-ouest. Ces déformations révèlent une extension parallèle à l’orogène dans l’avant arc pendant le Paléogène, probablement due à la formation de l’Orocline bolivien par rotation antihoraire de blocs rigides. Enfin, les traits géomorphiques visibles dans la zone cotiere du sud du Pérou permettent de définir deux périodes de soulèvement de la surface (entre 23 et 10 Ma et depuis ~4.5 Ma), séparées par une période de subsidence (entre ~10 et ~4.5 Ma). La même chronologie ayant été décrite sur le versant Amazonien de l’orogène, nous proposons que cette évolution soit due à des variations à grande échelle de l’épaisseur crustale ; le soulèvement de la surface étant provoqué par addition à la croûte de magma d’origine mantellique et la subsidence par un flux de matériel crustal ductile depuis les zones précédemment sur-épaissies. / The southern Peruvian margin has been located above a major ocean-continentsubduction zone since at least the Early Paleozoic, resulting in the formation of one of thelargest orogens in the world: the Central Andes, where crustal thickness is >60 km over a largearea. This overthickening is currently thought to have occurred incrementally only during thelast 30 Ma. To understand how and when crustal overthickening was acquired, most of theprevious studies have focused on the magmatic arc evolution and on deformation, uplift anderosion history of the backarc. The tectono-thermal Cenozoic evolution of the forearc remainspoorly known, whereas it is a zone prone to recording changes in subduction dynamics.The objective of this dissertation is to address the thermal evolution and the couplingbetween magmatic, tectonic and sedimentary processes over the past 200 Ma in the presentdayforearc of southern Peru where the crust thickens from ~30 km along the coastline tomore than 60 km under the present-day volcanic arc. New geo- and thermochronological datacoupled to a novel geological map illuminate the evolution of the south Peruvian margin sincethe Jurassic. Three key periods of the margin evolution are addressed in this dissertation: theonset of crustal thickening, the deformations associated in the forearc with the formation ofthe Bolivian Orocline and the Neogene crustal thickening of the Central Andean orogen.We show that crustal thickening likely began between 90 and ~50 Ma after more than200 My of lithospheric thinning during a three step evolution of the magmatic arc as follows:growth (90-74 Ma), flare-up (74-62 Ma), extensional collapse (62-50 Ma). Extension prevailedin the forearc since then and waned until ~30 Ma. In addition, we evidence important normalfault zones striking perpendicular to the southern Peruvian margin that delineate largenorthwestward tilted blocks. This deformation reveals orogen parallel extension in the forearcduring the Paleogene likely due to the formation of the Bolivian Orocline by counterclockwiserotation of rigid blocks. Finally, geomorphic features in the coastal area of southern Perureveal two periods of surface uplift (~23 to 10 Ma and since ~4.5 Ma), separated by a period ofsurface subsidence (from ~10 to ~4.5 Ma). The same chronology has been described on theAmazonian side of the Central Andean orogen. We thus propose that this evolution is due tolarge-scale crustal thickness variations; surface uplift being triggered by addition of mantlederivedmagmas to the crust and subsidence by ductile flow away from the previouslyoverthickened crust.