Zugl.: Heidelberg, Univ., Diss., 2005

This diploma thesis deals with the possibilities of financing civic associations and their accounting and tax implications. The theoretical part deals with the general characteristics of non-profit organizations then thesis deals with civic associations, their taxation and accounting. The following chapter deals with the sources of financing of civic associations and their capture in accounting and also there is mentioned the issue of fundraising. Own work is mainly devoted to the analysis of a funding specific civic association and subsequently evaluating the current funding with recommendations to raise additional funds. On model example is calculated the tax liability and are demonstrated impacts of the recommended changes in funding the civic association. The work also includes a short survey on the financing of civic associations.

This master's thesis deals with possible ways of communication between cultural organisations and donors. It focuses mainly on donor fundraising - systematized, transparent and clearly formulated donor programmes. The main part describes the gift and it's possible forms along with the possibilities of donor management including the inner organisation of work (staffing, use of databases, involvement of Board members) and particular steps of the donor cycle (identification, qualification, cultivation). A detailed analysis of the benefit programmes and various benefits is then followed by the description of donor stewardship and creating of special events. The last part of the thesis deals with corporate donors and the use of the CSR strategies for attracting them. It also seeks the connection between corporate and individual giving. Throughout the whole thesis, the theoretical findings are complemented by practical examples (both from the Czech Republic and abroad). The aim of the thesis is to describe the situation in cultural giving in the Czech Republic and create a range of options for arts managers to use when creating donor programmes for their organisations.

Submitted by Maykon Nascimento (maykon.albani@hotmail.com) on 2015-03-02T19:14:36Z No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertação Ricardo dos Santos.pdf: 849191 bytes, checksum: 6b7ff768a31fcbd40a6b330171bf102a (MD5) / Approved for entry into archive by Elizabete Silva (elizabete.silva@ufes.br) on 2015-03-06T19:11:13Z (GMT) No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertação Ricardo dos Santos.pdf: 849191 bytes, checksum: 6b7ff768a31fcbd40a6b330171bf102a (MD5) / Made available in DSpace on 2015-03-06T19:11:13Z (GMT). No. of bitstreams: 2 license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Dissertação Ricardo dos Santos.pdf: 849191 bytes, checksum: 6b7ff768a31fcbd40a6b330171bf102a (MD5) Previous issue date: 2015-03-02 / O estudo tem por objetivo avaliar os fatores que possam explicar a captação de recursos (fundraising) dos fundos de Private Equity e Venture Capital (PE/VC). Em linhas gerais, a proposta é averiguar empiricamente quais são os fatores que impactam na captação de recursos pelos fundos de PE/VC. A amostra foi formada por 25 países e em um espaço temporal de 6 anos (2006-2011). Foram identificados seis fatores: atividade econômica, desenvolvimento do mercado de capitais, governança corporativa, desenvolvimento socioambiental, empreendedorismo e tributação. Assim, construiu-se através de Análise Fatorial seis fatores que foram compostos por 26 variáveis. Por meio de regressão múltipla foram investigadas as relações entre a captação de recursos por parte dos fundos PE/VC e os fatores gerados. Os resultados demonstraram que apesar dos fatores testados serem significativos, a captação dos recursos é fortemente influenciada pelo nível de desenvolvimento do mercado de capitais. Os resultados aqui encontrados se tornam relevantes, pois discutem uma realidade crescente tanto no Brasil quanto no mundo, visto que o mercado de PE/VC solidifica-se como alternativa de captação de recursos. / This study aims to evaluate the factors that might explain the fundraising of Private Equity and Venture Capital funds (PE/VC). Generally, the proposal is to investigate empirically what are the factors that impact on fundraising of PE/VC funds. The sample was composed of 25 countries and a timeline of 6 years (2006-2011). Six factors were identified: Economic Activity, Development of Stock Markets, Corporate Governance, Social-environmental Development, Entrepreneurship and Taxation. I constructed through factor analysis six factors that were composed of 26 variables. Through multiple regression were investigated relationships between fundraising of PE/VC funds and the factors generated. The results showed that despite the significant factors being tested, the uptake of resources is strongly influenced by the level of development of the stock market. The findings become relevant because argue a growing reality in Brazil and the world, since the market for PE/VC solidifies itself as an alternative of fundraising.

nÃo hà / O Programa de EducaÃÃo Fiscal âSua nota vale dinheiroâ tem como finalidade combater a sonegaÃÃo fiscal, alÃm de fortalecer a arrecadaÃÃo do Imposto sobre OperaÃÃes relativas à CirculaÃÃo de Mercadorias e sobre PrestaÃÃes de ServiÃos de Transportes Interestaduais, Intermunicipais e de ComunicaÃÃes â ICMS que, conforme dados da Receita Federal, corresponde a 94% da receita arrecadada pelo Estado. EstÃo aptos a participar do programa o consumidor final, ou seja, pessoas fÃsicas, instituiÃÃes sociais sem fins lucrativos, entidades esportivas, conselhos de fiscalizaÃÃo profissional, associaÃÃes comunitÃrias e de classes, instituiÃÃes filantrÃpicas, religiosas, culturais e ONGs. As pessoas jurÃdicas estÃo impedidas de participar do programa, assim como tambÃm nÃo podem participar do mesmo as pessoas que estÃo diretamente envolvidas na operaÃÃo destas empresas. Esta pesquisa analisa o efeito do programa âsua nota vale dinheiroâ sobre a arrecadaÃÃo do Estado, como tambÃm os valores pagos pela SEFAZ/CE aos participantes do programa. Os resultados apontam para a afirmaÃÃo de que o Programa âSua nota vale dinheiroâ traz como caracterÃstica principal a capacidade de instigar o consumidor a exigir a nota ou cupom fiscal quando da aquisiÃÃo de bens ou serviÃos. / The Tax Education Program "Your note is money" is intended to combat tax evasion, in addition to strengthening the collection of Tax on the Circulation of Goods and Services Provided on Interstate Transportation, Intercity and Communications - ICMS, according to IRS data, corresponding to 94% of the revenue collected by the state. Are able to participate in the program the final consumer, i.e., individuals, social institutions, non-profit sport organizations, boards of professional supervision, community associations and classes, philanthropic, religious, cultural and NGOs Corporations are prevented to participate in the program, as well as can not attend the same people who are directly involved in the operation of these companies. This research analyzes the effect of the program "Your note is money" on the collection of the State, as well as the amounts paid by SEFAZ/CE program participants. The results point to the statement that the program "Your note is money" has as main feature the ability to entice the consumer to demand fiscal note or coupon when purchasing goods or services.

Master of Science / Department of Journalism and Mass Communications / Sam Mwangi / Consumption philanthropy (CP) provides consumers with an opportunity to support charities through consumption of charity-linked products promoted by corporations. Although research on consumers’ response to corporate philanthropy continues to grow, little is known about contextual factors that influence young donors’ willingness to participate in CP. Moreover, CP, also known as cause marketing (CM), has received little attention in public relations research. This study attempts to reduce the gap in the literature. Drawing from the theory of planned behavior, the purpose of this research is to examine beliefs about altruistic goals, perceptions, perceived support, and external control beliefs related to CP participation among Millennials. Findings indicate that the primary factors influencing the participation willingness of the Millennial consumer group are the portion of the proceeds that benefits the cause, the beneficiary, and a high social pressure. Also, Millennials have expectations from their participation in consumption philanthropy programs. The paper concludes with a discussion of implications for research and practices regarding messaging strategies for consumer advertising campaigns.

Diplomová práce se zabývá problematikou měření výsledků činnosti nevládních neziskových organizací. Výkonnost doporučuje zkoumat odděleně po kvalitativní a kvantitativní stránce. Popisuje nástroje hodnotového řízení nevládních neziskových organizací. Mapuje právní úpravu výkaznictví v právních prostředích České republiky, Evropské unie a Spojených států amerických. Popisuje, jak kvalitní informace jsou pro uživatele účetních výkazů k dispozici a potenciální možnosti zlepšení kvality informací pro podporu rozhodování dárců. Na základě studie Christophera Jonese ze Spojených států amerických dokazuje prosazující se úsilí ze strany managementu ovlivňovat finanční výkazy, a tím i chování dárců, prostřednictvím úprav alokace nákladů.

Diplomová práce reaguje na současné otázky ohledně problematiky fundraisingu. Práce se zaměřuje na jednotlivé formy fundraisingu a zkoumá především individuální dárcovství. Formou dotazníku hodnotí současný stav individuálního dárcovství mezi širokým spektrem neziskových organizací v České republice a navrhuje způsoby jeho rozšíření. V textu jsou zahrnuty základní aspekty neziskového sektoru, filantropie, fundraisingu, jeho forem a metod získávání finančních prostředků neziskovou organizací.

The diploma thesis deals with financial self-sufficiency of non-profit and non-governmental organisations operating in the cultural sector. The theoretical part describes all methods of financing. Emphasis is placed on the cooperation with donors and on fundraising through social networks. To make the comparison of financing easier, different legal forms of non-profit organisations with examples are mentioned. The practical part of the thesis presents five different Czech cultural non-profit organizations. The structures of their financial resources are described, financial analyses are performed, and the percentages of self-sufficiency are determined. The analyses show that none of the organizations is self-sufficient. The thesis presents recommendations on how to increase the percentage of self-sufficiency. The thesis explores importance of the crowdfunding in the Czech republic and describes the cooperation with donors in observed organisations.

Objectives: The US healthcare system will have to exist on reduced funding in the future, creating a need for new funding sources for health science libraries to survive. The purpose of this study is to investigate funraising in academic allopathic medical libraries. Methods: A cross-sectional methodology was implemented. An electronic survey was utilized to ask fifteen fundraising questions to participants. The questions consisted of: current status of library fundraising, perceptions of the central development office, utilizing fundraising positions inside the library, types of fundraising activities used, most successul fundraising positions inside the library, five year fundraising income, fundraising advertising, utilization of funds, challenges and motivations to fundraising, and donor recognition. These questions were loaded onto checkbox survey software for distribution. The survey was distributed to five members of a blinded focus group for testing. Potential academic medical library groups were identifitied that have academic medical libraries with diverse sizes and budgets. The decision to use CONBLS consortium was decided based on these factors. Results: An email letter containing a survey link and cover letter was sent to all 21 CONBLS members. Usable responses wree received from 15 institutions, or 71.4% of the libraries. Descriptive statistics were used to analyze the responses to specific questions. Conclusions: Academic medical libraries in the Southeast region are highly interested in fundraising, but less than half of the libraries consider themselves active fundraisers. Many challenges associated with establishing an active fundraising program exist. Similar fundraising challenges exist in general academic libraries and medical library professionals should reference this literature. In order to improve these statistics, educating directors on fundraising at group levels as CONBLS, SCMLA, and ALADN would help encourage discussion and promote larger fundraising efforts. Establishing key relationships on campus is important for academic medical libraries to establish a continuous cycle of fundraising.