Many leaders of nonprofit organizations are challenged by limited and declining financial resources from government grants, while being asked by funders and their constituent base to provide better quality services to a larger population. Nonprofit leaders are exploring strategies to reduce their reliance on government grants by diversifying and growing alternative funding sources. The purpose of this single case study was to explore, through the conceptual lens of the balanced scorecard theory, strategies used by 4 leaders of a nonprofit organization in southern California who have experience managing and growing alternative revenue sources by creating a social enterprise. Semistructured interviews were used to collect data and organizational documents were reviewed. The data were manually coded, and mind mapping was used to identify common themes. Thematic data analysis showed 5 themes: lack of a systematic approach to processes, lack of defined SMART processes, lack of integrating results into the organization's key performance indicators (KPI), lack of defined measurable goals and objectives related to the KPIs in the business models of these organizations, and lack of defined sustainability plan. Nonprofit leaders may benefit from a systematic strategic approach to guide their organization. Nonprofit leaders need to understand how these systematic strategic approaches may impact their organization and how to integrate such opportunities into their organization. The implications for positive social change include the potential to fulfill the missions, strengthen the overall funding sources, and serve the local communities of nonprofit organizations by learning how to use the strategic planning processes.

This dissertation extends the literature on the crowd-out theory to international nonprofits based in the United States. The dissertation measures the simultaneous impact of government grants on private contributions and fundraising activities of INGOs. Understanding the relationship of the major players (government, donors and nonprofit managers) in revenue collection of INGOs is important in understanding international charity and its implications. Six major sub-categories of international organizations have been identified for this research. These are based on a review of the literature on international organizations and those already coded as international according to the National Taxonomy of Exempt Entities (NTEE). An overview of the INGO sub-categories, their description and coding can be seen in table A5 in appendix A. The major sub-categories include (1) International, Foreign Affairs and National Security (ifans), (2) Promotion of International Understanding (piu), (3) International Development (id), (4) International Peace and Security (ips), (5) International Human Rights (ihr), and (6) International, Foreign Affairs and National Security N.E.C. (ifansNEC). We will employ a panel dataset of INGOs between the years 1998 and 2003 to test for crowding-out effect of government grants on private contributions and fundraising activities. We have a total of 2,169 INGOs in our data set and a total of 6,239 observations.

In line with the principle of local self-governance, Swedish municipalities have a high degree of discretion to manage the goals and execution of public management. However, in recent years, the national influence over local governments has increased, especially the use of targeted government grants. This shows a pattern of ambiguity as the state strive for national equality but the principle of local self-governance allows for local variation in the public welfare. Thus, this study is intended to provide insight into how Swedish municipalities under different conditions perceive and interpret the influence of the national government through economic instruments. In order to explore how the local governments perceive their degree of discretion to manage state grants, this study compares the implementation in four different municipalities of a targeted government grant denominated the “Elderly Care Boost”. By conducting interviews, this study shows that economic incentives make municipalities more susceptible to the national government’s investments and goals, but only if the municipalities view the grant as something supporting their own work. Furthermore, this study shows a paradox or dilemma as the municipalities view the clear instructions for the grant as favourable while, at the same time, these clear instructions also restrict the local government’s discretion. In addition, the study indicates that the municipalities use “framing” and thus attempt to reinterpret the governing of the national parliament as they deem favourable.

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / O presente estudo objetivou investigar a relaÃÃo entre o disclosure socioambiental e a prÃtica de incentivos governamentais, pela perspectiva da Teoria da Legitimidade. Tal questÃo surge a partir do cenÃrio das empresas incentivadas por benefÃcios governamentais. Essas empresas criam uma imagem socialmente irresponsÃvel, por utilizarem recursos pÃblicos para satisfazer objetivos privados, perdendo sua legitimidade. Como forma de resgate de legitimidade, as empresas utilizam ferramentas capazes de mitigar o problema causado pelo recebimento de SubvenÃÃes e AssistÃncias Governamentais (SAG). Uma dessas ferramentas, apontadas pela literatura cientÃfica, à a evidenciaÃÃo socioambiental. Os estudos sobre disclosure socioambiental, legitimidade e SAG tÃm instigado diversos pesquisadores. Entretanto, quando esses temas sÃo abordados em conjunto, as pesquisas ainda sÃo incipientes e se restringem ao nÃvel internacional. A partir dessa hipÃtese, a presente pesquisa se propÃe investigar a associaÃÃo entre o nÃvel de divulgaÃÃo socioambiental e a prÃtica de recebimento de SAG das empresas listadas na BM&FBovespa. Foram utilizadas ferramentas qualitativas (AnÃlise de ConteÃdo das DemonstraÃÃes Financeiras Padronizadas disponibilizadas nos websites da BM&FBovespa e da CVM, alÃm dos RelatÃrios de Sustentabilidade e similares disponÃveis nos websites das empresas) e quantitativas (estatÃstica descritiva, teste de diferenÃas de mÃdias e regressÃo linear mÃltipla) para compreender o comportamento da amostra, que, apÃs criteriosa seleÃÃo, totalizou 337 empresas. Com relaÃÃo Ãs SAG recebidas pelas empresas avaliadas, constatou-se que o normativo a elas referente ainda nÃo à aplicado como devido. No que diz respeito à evidenciaÃÃo socioambiental, ressalta-se o fato de o governo se destacar como principal stakeholder-alvo das empresas estudadas. AtravÃs da anÃlise conjunta das SAG e da evidenciaÃÃo socioambiental, foi possÃvel constatar que as empresas que recebem incentivos governamentais e que divulgam a receita deles proveniente divulgam mais, corroborando a Teoria da Legitimidade. Na anÃlise dos possÃveis fatores determinantes do comportamento do Ãndice de Disclosure Socioambiental, o tamanho da firma se destaca como fator influenciador em todos os grupos analisados. Contudo, a anÃlise de variÃveis diretamente relacionadas ao recebimento de incentivos e o Valor do Incentivo e o Tipo de Incentivo nÃo se mostram determinantes para a evidenciaÃÃo de informaÃÃes socioambientais. Concluiu-se que, para as firmas brasileiras, os incentivos governamentais nÃo estimulam a utilizaÃÃo de ferramentas de resgate da legitimidade, no caso da presente pesquisa, o disclosure socioambiental. / The objective of this study was to investigate the relationship between environmental disclosure and the practice of government incentives, from the perspective of the theory of legitimacy. This question arises from the scenario of the companies encouraged by government benefits. These companies create a socially irresponsible image for using public resources to meet private goals, losing its legitimacy. As a way of redemption of legitimacy, companies use tools that can mitigate the problem caused by the receipt of government grant and assistance. One of these tools, cited by the scientific literature, is the environmental disclosure. Studies on environmental disclosure, legitimacy and government grant and assistance have instigated many researchers (PATTEN , 2002; DEEGAN , 2002; SMITH WARD , 2007; HANLON ; Slemrod , 2009; Taveira , 2009; RODRIGUES ; SILVA ; FAUSTINO , 2011; LOUREIRO ; GALLON ; DE LUCA , 2011) . However, when these issues are addressed together, the research is still scarce and are restricted to the international level ( FREEDMAN , 2003; CHRISTENSEN ; MURPHY , 2004; WILLIAMS , 2007; PREUSS , 2010; LANIS ; RICHARDSON , 2012, 2013 ). From this hypothesis, the present research proposes to investigate the association between the level of environmental disclosure and the practice of receive grants and government assistance by the companies listed on the BM & FBovespa. Qualitative ( content analysis of the Standardized Financial Statements available on the BM&FBOVESPA and CVM sites, and Sustainability Reporting and the like available on the websites of companies ) and quantitative ( descriptive statistics , mean comparison test and multiple linear regression) tools were used to understand the behavior of the sample studied. After selection criteria, 337 companies were evaluated. Regarding the Governmentâs Grants and Assistance (GGA) received by the companies studied, it was found that the normative references are still not properly implemented. In relation to social and environmental disclosure, it was emphasized the fact that the government stands out as a target-stakeholder of companies studied. Through joint analysis of SAGs and environmental disclosure, it was found that companies that receive government incentives and disclose income from these incentives, disclose more, corroborating the theory of legitimacy. In the analysis of possible determinants of IDS behavior, the size of the company stands out as influential factor in all analyzed groups. However, analysis of variables directly related to the receipt of incentives and the value of the Incentive and Incentive Type, do not show as a decisive factor for the disclosure of environmental information. It was concluded that, for Brazilian companies, the incentives of the government does not stimulates the use of rescue tools of legitimacy, in the case of this research, the environmental disclosure.

The relationship between the state and municipalities has for the recent decades become increasingly complex, strained and infected. The education policy has for several decades been surrounded by different governing logics and conflicts where the conflict between the state’s pursuit of national equality and the local self-determination is prominent. This study examines how this conflict affects the municipal official’s approaches to the state’s control of the municipal compulsory school through aimed government grants. The study consists of aqualitative interview study of six municipalities with 23 respondents. In each municipality, I have conducted interviews with municipal officials, principals and municipal politicians. The findings show that the aimed government grants should be seen in the field of tension between state and municipality and between politics and professions. Conflicts arise between the municipalities’ different conditions as well as their local needs and the state’s pursuit of national equality between schools. The municipal officials are assigned significant power regarding how the state and municipal governance is to be put into practice and are therefore given a coordinating central position where they must balance between state requirements, local requirements and school’s requirements. The findings indicate that they seem to prioritize the state’s target of national equality in favor of the local target of self-determination. The relationship between the state and the municipalities gets exposed through the role conflicts of the municipal officials, which both compete and cooperate. The conclusion is that the municipal officials should be regarded as the state’s extended arm, or as “state municipal officials”. They possess a double loyalty to the state and local government and must, with this double loyalty, be the guardians of the local and national democracy at the same time. There is a risk that the municipal officials' double democracy loyalty demonstrates that the local democracy is weakening as the municipal officials must balance between their two guardian roles since role conflicts can arise in their daily work.This, in combination with the fact that they have gained increased power at the expense of local politicians and should thereby be regarded as political actors, sets high standards on the municipal officials, especially in an education department where the state governance is highly present.

The diploma thesis presents both benefits and threats brought about by Act No. 108/2006 coll., on Social Services, for users and providers of social services since 2007. The criticism is based on data on beneficiaries of care allowance as well as sources of revenue obtained by social service providers in the four-year force of the law. The thesis aims to assess the effects of the Act on Social Services on the quality and financing of social services for the elderly and verify these results on the data and development of Home for elderly Háje, allowance organization, founded by the City of Prague. The new legislation established a number of tools to ensure the quality of social services. However, it appears that the new settings of financing of this field may endanger the quality of services, particularly in residential social care services. The development of social services is significantly influenced by the process of aging, therefore, one part of the thesis analyzes the age structure of population of the City of Prague and the need of social services for the elderly in this region in the future. The conclusion summarises the most serious consequences of Act on Social Services in practice.

Indiana University-Purdue University Indianapolis (IUPUI) / For nonprofit organizations, securing and sustaining funding is essential to survival. Many nonprofit managers see government funding as ideal because of its perceived security (Grønbjerg, 1993; Froelich, 1999). However, there is little evidence to support the claim that such funds actually make nonprofits more sustainable, and some research has even suggested that nonprofits receiving “fickle” government funds are more likely to fail (Hager et al., 2004). The primary purpose of this work is to examine the relationship between government funding and nonprofit failure. Its secondary purpose is to understand the relationships between failure, government funding, and the causes for failure suggested by previous research—instability of the funding source and low funding diversification. To examine these relationships, I chose to use survival analysis and employed the Cox regression technique. Here, I analyzed the NCCS-Guidestar National Nonprofit Research Database, which archives nonprofit IRS filings from 1998 to 2003. This data set is noteworthy for its level of detail and its comprehensive nature. I found that organizations receiving government funding are less likely to fail, especially if this funding is part of a balanced portfolio. Organizations with higher percentages of nonprofit funding and organizations with less diversified overall portfolios do not. Furthermore, nonprofit organizations with less diversified portfolios were more likely to fail, and, among organizations receiving government funding, those with the highest percentage of their revenue from the government were more likely to fail than their counterparts with less funding.

This masters thesis main focus is a statement of cash flows as regulated by czech accounting legislation, International Financial Reporting Standards and US GAAP. First chapter describes the importance of Statement of cash flows and his value added for users of financial statements. The historical context of the statement is shown, it is stated which entities are obligated to report statement of cash flows and lastly the internal structure of the statement is discussed. The second chapter begins by general methods of preparing the statement, then so called specific items are dealt with. The solution of some advanced accounting transactions (government grants, leases, loans, deferred payments etc.) is described. In the end the presentation and dislocure requirements are discussed. Last chapter contains research, where 99 companies are researched, answers are made concerning stated research questions and research hypothesis are concluded.