This paper uses the current organizational ecology theory to clearly define organizational population ecology constructs of non-governmental development organizations, and offers specific terminology and understanding of main organizational forms and relational dynamics that define the population ecology of these organizations. The paper examines closely the significance of such interaction and interdependence through transactional relationship of obtaining and distributing of resources and forces of competition. Original organizational theory frameworks are offered for future NGDO organizational research.

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The aim of the thesis will focus on ethics for professional accountants, who are not only accountants, but also tax consultants and auditors. Confidence in the profession greatly weakened by major accounting scandals in the U.S. and in Europe at the turn of the millennium. I will focus on ethics from the perspective of philosophy and from the perspective of management in the introduction of the theoretical part. The theory of sustainable development and corporate social responsibility relates also with business ethics. In response to accounting scandals in the U.S. the new law was agredd and this documnet established new requirements for companies trading on the American Stock Exchange and drew an attention to code of ethics for professional accountants. I will describe the different types of accounting fraud in the practical part, said publicated examples.

Made available in DSpace on 2016-04-26T20:24:32Z (GMT). No. of bitstreams: 1 tese.pdf: 944709 bytes, checksum: 5d3aa5dc41f8a016383db72aa7c7bf78 (MD5) Previous issue date: 2005-03-07 / The work evidences the importance of the work conducted by the third sector to developing countries such as Brazil as the State has been scaling back its social services In this regard it reviews and defines those entities making up the third sector and analyzes some labor law instruments by relating them to not-for-profit organizations\' increased activities By studying topics such as persons with disabilities work conducted by minors, social cooperatives profit-sharing for employees of third sector organization voluntary and religious work this work demonstrates the importance of the third sector in labor laws and how such power can be used to enhance those activities performed by this sector, as well as social actions designed to include disadvantaged persons / O trabalho demonstra a importância social do terceiro setor para países em desenvolvimento como o Brasil diante da retração do Estado nos serviços sociais Nesse sentido analisa e define as entidades que integram o terceiro setor e analisa alguns instrumentos do direito do trabalho relacionando-os com a ampliação das atividades das entidades sem fins lucrativos Estudando temas como portador de deficiência trabalho do menor cooperativas cooperativas sociais participação dos empregados nos resultados das entidades do terceiro setor trabalho voluntário e religioso o trabalho demonstra a importancia do terceiro setor no direito do trabalho e como esse pode ser utilizado como forma de ampliação das atividades do terceiro setor e inclusão social das pessoas em desvantagem

Made available in DSpace on 2016-04-29T14:17:25Z (GMT). No. of bitstreams: 1 Marcia Moussallem.pdf: 8551985 bytes, checksum: fa23cb4958d7eee575921f67a63e44ee (MD5) Previous issue date: 2008-04-25 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / This dissertation proposes the introduction to a unique case study of the not-for-profit social assistance association Catholic Ladies League of Sao Paulo . The study stemmed initially from the interest in verifying the role of philanthropic associations that act in the field of social assistance, and that face new social matters in today's society. The fast-paced process of globalization that has been taking place since the twentieth century, and beginning of the twentieth-first century has brought forth significant changes in social, political and economic relations to all societies. In this new scenario one notices the emergence and relevance of notfor- profit associations in public spaces. In Brazil, most of these associations were born in the first moments of the colonization period, and were strongly influenced by the Catholic Church and by philanthropic practices. Thus the study has tried to verify if it is possible that a centennial association founded by the Catholic Church can make progress in its practices and actions towards paths which lead to citizen rights recognition. It is the general goal of this study to check the requisites for the association's actions that identify the passage from philanthropic actions to recognition of citizen rights. The methodology adopted was that of a unique case study by utilizing such research tools as: document analysis, direct observation, interviews with managers, technicians, partners and customers of the association, as well as professors that study the subject. As for the conclusion, it is observed that the association has been changing gradually throughout the different stages of the Brazilian history. After the country's redemocratization period, a new stage of the association with significant changes in the field of citizen rights is initiated. In the past nine years (1998 2007) it has been noticed the most relevant changes in all areas - from the administration to social programmes objectives conduct / Esta dissertação tem como proposta a apresentação de um estudo de caso único da associação sem fins econômicos de assistência social a Liga das Senhoras Católicas de São Paulo . Este estudo partiu inicialmente do interesse em poder verificar o papel das associações filantrópicas que atuam no campo sócio assistencial, diante dos novos problemas sociais da sociedade contemporânea. O acelerado processo de globalização que vem ocorrendo a partir do século XX e inicio do século XXI, tem acarretado transformações significativas nas relações sociais, políticas e econômicas em todas as sociedades. Neste novo cenário observa-se a emergência e relevância das associações sem fins econômicos nos espaços públicos. No Brasil a grande maioria dessas associações data dos primeiros períodos da nossa colonização sendo fortemente marcadas pela influencia da Igreja Católica e por praticas filantrópicas. Assim procurou-se verificar se é possível uma associação centenária criada pela Igreja Católica avançar em suas praticas e ações para caminhos que levem em direção ao reconhecimento dos direitos de cidadania. Como objetivo geral do estudo procurou-se verificar os requisitos nas ações da associação que identifiquem a passagem do exercício da filantropia para o reconhecimento da cidadania. Como metodologia adotou-se um estudo de caso único, por meio da utilização dos instrumentais de pesquisa como análise documental, observação direta, entrevistas com gestores, técnicos, parceiro e usuários da entidade e professores que estudam o tema. Como conclusão pode-se constatar que a associação no decorrer das diferentes fases da história do Brasil vem se transformando gradativamente. Após o período de redemocratização do Brasil dá-se inicio uma nova fase na associação por meio de mudanças mais significativas no campo dos direitos de cidadania. Nos últimos nove anos (1998-2007) constatou-se as mudanças mais significativas em todas as áreas, desde a administrativa até a condução dos objetivos dos programas sociais

Le financement de l’économie sociale et solidaire (ESS) se trouve actuellement au centre des préoccupations des acteurs et des observateurs de celle-ci. La question de savoir comment le droit peut faciliter le financement des entreprises de l’ESS mérite donc qu’on y consacre une analyse systémique. Le cadre juridique du financement de l’ESS est posé par les normes impératives en droit des sociétés et des groupements de l’ESS. La loi n°2014-856 du 31 juillet 2014 relative à l'ESS dresse une liste limitative des formes juridiques appartenant à l’ESS : associations loi 1901, fondations, coopératives, mutuelles et sociétés commerciales sous certaines conditions. Afin de discuter les normes impératives ayant un impact sur le financement des entreprises de l’ESS, la première partie de cette thèse reconstitue l’offre éparse de statuts et leur régime juridique. En découle, dans la seconde partie, une critique ordonnée de l’accès aux ressources financières, selon qu’elles sont destinées aux organisations sans but lucratif (OSBL) ou aux sociétés, libérales ou avec une contrepartie, qu’elles soient le fruit d’un investissement ou qu’elles proviennent d’une des parties prenantes. Cette thèse aboutit à cinq séries de propositions de réformes : la redéfinition de l’ESS pour un fléchage plus affûté des ressources financières dédiées ; la révision des normes impératives entravant la performance financière des OSBL ; la stimulation de l’investissement dans l’ESS ; la sécurisation des ressources des entreprises de l’ESS au moyen de l’évaluation de l'impact social ; la pérennisation des aides d’État, eu égard à l’utilité sociale, et des compensations pour obligation de service public / Nowadays the financing of the social and solidarity economy (SSE) lies at the forefront of the concerns plaguing operators and observers in the sector. Therefore, how can SSE financing be eased by law is an issue that deserves a systemic analysis. The legal framework for SSE financing has been set by peremptory norms of SSE corporate law. French act n°2014-856 of 31 July 2014 on the SSE establishes a restrictive list of legal forms that automatically belong to the SSE: non-profit organisations, foundations, cooperatives, mutual societies and commercial companies under certain conditions. With a view to discussing the peremptory norms which affect the financing of social enterprises, the first section of this thesis gives an overview of the SSE statutes and their scattered legal regime. As a result, the second section provides a sorted review of the access to financial resources, whether they are intended for not-for-profit or for-profit organisations, with or without consideration, and whether they stem from an investment or are provided by a stakeholder. This thesis leads to five series of reform proposals: redefining the SSE for a better earmarking of the dedicated financial resources; revising the peremptory norms that hinder the financial performance of not-for-profit organisations; stimulating investments in the SSE; securing the resources for social enterprises through the assessment of their social impact; perpetuating both state aid regarding social utility and compensations for public service obligations

本論文為關於營利與非營利機構之營運管理策略之兩篇理論性質的文章。 第一篇文章旨在探討營利機構之實質盈餘管理策略。本研究檢驗在產品市場競爭下，公司如何透過實質盈餘管理策略來滿足盈餘目標之要求以及公司之實質盈餘管理動機會如何影響市場競爭對手之行為。本文考慮一個兩期非合作之R&D競爭寡占模型。本文假設存在資訊不對稱；具有私人資訊的廠商為追求獲利最大亦或追求盈餘目標達成兩種類型。本文透過完美貝氏均衡 (perfect Bayesian equilibrium) 解出分離均衡 (separating equilibrium) 與混和均衡 (hybrid equilibrium)。 本研究指出追求獲利最大類型之廠商可以藉由影響競爭對手之猜測來進一步左右追求盈餘目標達成類型之目標達成之可能性。在分離均衡中，當外在成本衝擊未超過預期時，追求獲利最大類型之廠商無誘因藉由R&D 投資水準之提升來規避負向成本衝擊以影響市場對手猜測並且進一步提升其產品市場競爭力。因此，追求盈餘目標達成類型之盈餘目標無法達成。 在混和均衡中，當外在成本衝擊超過預期時，追求獲利最大類型之廠商有誘因採取混合策略以誤導市場對手之猜測;該類型之廠商可以藉由部分模仿盈餘目標達成類型之R&D 投資策略以混淆競爭對手之信念並且提升其產品產出、獲利水準。在此，追求盈餘目標達成類型之盈餘目標能夠達成。本研究之結果有別於傳統R&D盈餘管理實證文獻中，公司內部當局有誘因透過R&D支出的減少用以滿足公司短期之盈餘目標 (Barber et. al., 1991; Bushee, 1998; Graham, 2005) 。本研究指出公司可以藉由R&D 投資水準之提升，以創造“cookie jar” 並且有助於公司獲利提升與盈餘目標之達成。此外，本研究與盈餘奇異現象之實證研究 (earnings kinky) 結論一致: 公司可以藉由盈餘管理策略來達成盈餘目標，但是盈餘目標之達成不盡然是透過盈餘管理策略 (Dechow, Richardson and Tuna, 2003)。 第二篇文章旨在探討非營利機構提供非獲利性質服務之策略性之影響。本研究指出非獲利性質服務之提供不僅有助於非營利機構於獲利性質服務之競爭優勢的提升，相對於營利機構。當所有權與經營權分離時，若市場需求彈性為不具彈性時，非獲利性質服務之提供對非營利機構之經理人而言，可以做為一個策略工具藉以促使該機構之所有人提供一個於獲利部分過分補償之薪酬水準。此外，隨著非獲利性質服務之外生價格的提升，當非營利性質服務之外生價格的提升對於非營利機構之所有人與經理人利益衝突影響之間接效果大於對獲利性質服務價格影響之直接效果時，非營利機構之所有人仍然會提供一個獲利部分過分補償之薪酬水準。這會有助於非營利機構於獲利性質服務之競爭優勢的提升。 / This dissertation consists of two theoretical studies on the operation strategies of for-profit and non-profit firms. Chapter 1 addresses how firms use real earnings management to meet or beat their earnings targets, and how this influences sequential product market competition. We study this issue in a two-period non-cooperative R&D competition with one-sided asymmetric information in which the informed firm could be either the maximizing type or the target-meeting type (or target-beating). We show that the maximizing type of the informed firm’s R&D investment level could influence rival firm’s conjecture about the informed firm’s type which in term affects the success of meeting or beating the target for the target-meeting type of the informed firm. We find that the privately informed firm can increase its R&D investment in the first period to meet or beat the earnings target. This can help the firm increase profits in a sequential product market competition. More precisely, once the cost uncertainty realized is realized to exceed expectations, the maximizing type of the informed firm could hide its identity by adopting a mixed strategy and setting its R&D investment and output level higher than in the separating equilibrium. Contrary to popular claims that meeting or beating short earnings targets induces an R&D investment reduction (Barber et. al., 1991; Bushee, 1998; Graham, 2005), we show that R&D overinvestment can give an opportunity to create some reserves, i.e., a cookie jar, to be used later to earn a higher profit and reach later targets. Our result is also supporting the observation of firms meeting or beating the earnings target, but not necessarily using earnings management (Dechow, Richardson and Tuna, 2003). Chapter 2 shows that the provision of not-for profit service would not only give not-for-profit organizations a competitive advantage over for-profit organizations. Under the separation of control and ownership, we illustrate that once market demand is inelastic, the provision of not-for-profit service serves as a strategic device for the manager of a not-for-profit organization and thus induces the owner of a not-for-profit organization to overcompensate his manager regarding the margin of profit. Moreover, as the regulated price of not-for-profit service increases, a not-for-profit organization could still over-compensate his manager in regard to profit, when the indirect effect on increasing preference difference between the owner and manager of the not-for-profit organization dominates the direct effect on market price. Thus, a not-for-profit organization could charge more in for-profit service.

The aim of this diploma thesis is to consider whether capital companies are more advantageous than partnerships from perspective of taxation of companion's income. Only companies in the Czech legal environment are included. The initial hypothesis is that limited liability company and joint-stock company are the best option, because according to statistical data these are the most frequently present legal forms of business in the Czech Republic. The comparison is carried out in general model of taxation of selected type of income. The parts of this thesis are also attachments which complement analyses by some summaries and calculations.

I examined the factors that led to the rise and fall of psychiatric hospitals and its impact on two select groups of individuals: adults and older adults with severe mental illness. To explore the reasons behind these fluctuations, the State of Texas was used as a case study. Additionally, the fluctuations occurred for different reasons in public vs. for-profit investor-owned psychiatric hospitals. Using an investor-owned psychiatric hospital organization as a case study, I investigated the differences in factors that influenced the growth and/or demise in public vs. investor-owned psychiatric hospitals. Evolution and devolution of psychiatric hospitals was assessed during select time periods: 1700 to1930, 1940 to1970, 1980 to 2000, and 2000 to present. Time period selections were relevant to the important drivers of the span of time that influenced the psychiatric hospitals. Historical review and trend analysis was used to identify the total number of psychiatric hospitals and/or total number of psychiatric hospital beds and psychiatric hospitals by type. Analysis showed there was a cyclical pattern of evolution and devolution of psychiatric hospitals and each cycle altered the form, function, and role of the psychiatric hospital along with altering the location of care for adults and older adults with severe mental illness. The research results suggest a long-stay residential facility, specializing in evidence-based treatment for adults and older adults with severe mental illness, to counter the dire shortage of psychiatric hospital beds.