社會團體是國內數量最多、最受學術界忽視的一種非營利組織，相關的研究論述並不多見。近年來，社會團體之設立制度應適度鬆綁的呼聲甚高，政府輔導團體人力縮減難以因應團體數量之增加，同時，為健全社會團體發展，團體之課責制度有建立的必要。基此，本研究旨在探討社會團體對設立方式採「登記報備制」的接受程度、對主管機關訂定監督管理規範內容的看法、以及瞭解社會團體對健全發展團體的態度，再根據研究結果，提出改進國內社會團體設立與監督制度之具體建議。除文獻分析法外，本研究採取問卷調查法來蒐集資料，經由次數分配、卡方獨立性檢定法等統計分析方法進行研究，結果發現，在團體特性與團體行為方面，國內的社會團體呈現蓬勃發展的狀態，組織成員以個人居多，又多屬小型或中型組織，財源非常不充裕，以致相當程度地影響團體之健全發展。團體的類型主要為學術團體、經濟團體、社會服務慈善公益團體等，多屬開放性質團體，守法程度及對主管機關之依賴程度均相當高；非法人團體仍有存續的空間。同時，相當多的社會團體已體認到公開資訊透明化之必要性。在對團體設立改採「登記報備制」的接受度方面，多數傾向於不贊成，惟不贊成與贊成之比例相當接近，贊成的理由主要為「可維護人民集會結社自由」。在對主管機關訂定監督管理規範內容的態度方面，（一）同意增訂組成社會團體之最低個人會員人數與團體會員單位數，並認為地方性與全國性團體應分別訂定不同標準；此外，亦贊同對公益屬性團體訂定較嚴格規範。（二）對主管機關現行會務規範多表贊同，認為會員權利義務事項應由團體於章程中自訂，不必規範理監事會之召開次數，並贊同增訂理監事最低名額、理監事占會員人數之比例、理監事相互間親屬關係限制、聘任工作人員與理監事間親屬關係限制等規範，對於開放社會團體從事符合設立目的之銷售貨物活動，但不得分配盈餘給組織成員之做法也表同意。惟對主管機關不介入處理團體爭議規定，不表同意或呈現意見分歧情況。（三）贊同對年度收入達一定規模之團體，由主管機關強制委請會計師簽證，也同意增訂主管機關可對停止活動達一定期間之團體，直接廢止備案，對違反法令情節、章程或妨礙公益情節重大之團體處以罰鍰以及委請學術機構對社會團體作績效評鑑等規定，對於現行由主管機關自行辦理社會團體績效評鑑的方式也不反對。原則上，同意增訂強制社會團體主動提供大眾查詢資料，以及主管機關將團體資料提供大眾查詢等資訊公開規範，惟對提供會員名冊及由主管機關將財務相關表報提供大眾查詢等做法，不表贊同。在對健全發展社會團體的態度方面，同意現行法令有助社會團體之健全發展，也贊成增訂部分監督管理規範有助社會團體之健全發展，並認為社會團體成立後未能健全運作最主要的原因是財源不足。 / The social group is the most popular Non-Profit Organization (NPO) in Taiwan and ignored by the academy . Its related studies are few. Although the number of employees of the authorities regulating the social groups is limited, the demand for reforming the entry regulation of the social groups is increasing. Therefore, a well-established monitoring system of the social groups is necessary and urgent. Consequently, the purpose of this thesis is to investigate the social groups’ willingness to accept registration and notification system, their opinions about the contents of the monitoring system and how to run the social groups efficiently. Then policy implications for the entry-regulating and monitoring systems will be suggested based the above empirical results. This research employs questionnaire investigation to collect data. By using statistical analysis methods including frequency distribution and chi-square independence test, the empirical results of this research are stated as follows. 1.The social groups’ characteristics and behavior: the development of social groups in Taiwan is blooming. Most social groups with individual members are small or medium size. The shortage of their capital limits the level of groups’ development. The types of social group can be classified into literacy, economic, social service and charity groups. They belong to public groups, abide by the regulation and rely on governing authorities’ support. Most social groups agree to offer their information in public. Non-commonalty groups can survive and develop in current situation. Most social groups disagree the formation by registration and notification system. However, the ratio of acceptance and reject is close. The reason of acceptance is that this kind of formation can protect the freedom of civil gathering and forming an association. 2.The social groups’ attitude on the contents of monitoring and managing system of governing authorities: 2.1Most groups agree to establish regulation on minimum individual members or group members in forming a social group, set different standard level in local and national groups, and set more strictly regulation on public welfare groups. 2.2Most groups agree to abide by the current regulations such as member’s right and obligations should be stated in the stand rule by group itself, the frequency of director and supervisor’s convocation, minimum quota of director and supervisor, the ratio of director and supervisor to members, the restriction between director’s and supervisor’s relatives, and the restriction between staff personnel and director’s and supervisor’s relatives, allowing the social groups’ doing sale activities if those activities correspond with funding goal but not allowing the assignment of their earnings to members. Most groups disagree or controvert on whether governing authorities should get involved in dealing with groups’ disputes. 2.3Most groups agree to accept the appointed accountant by governing authorities to verify those groups when their annual revenue exceed certain level, to establish directly abolishment when social groups cease operation for a certain period of time, to increase the regulation of appointing academic association to evaluate their performance if they against the laws, stand rules or hinder public welfare, to establish the regulation on providing information for public research and governing authorities’ requirement. However, most groups disagree to provide member’s roll and financial related statement from governing authorities for public research. 3.Social groups’ attitude on the future development: most groups agree that the current laws are benefit to a well-developed social group, the establishment of monitoring and managing regulation is also benefit to social groups’ development. The reason for social groups which can’t be well developed after they form is shortage of their capital.

La firme transnationale, présentée comme modèle d’organisation pour faire face à la mondialisation et à la globalisation au début des années 90, par Bartlett & Ghoshal (1989), a inspiré plusieurs chercheurs. A travers cette recherche, nous avons voulu apporter un éclairage nouveau en intégrant des facteurs de contingence afin de voir si le modèle est universel, ou contingent. La problématique de cette thèse cherche à vérifier si : « la structure transnationale est une organisation réservée aux firmes ? ».A l’aide d’une étude de cas appliquée à une structure en réseau l’Université Catholique de l’Afrique de l’Ouest (UCAO) et en s’appuyant sur les théories existantes en matière de gestion et de gouvernance des entreprises multinationales, nos travaux empiriques portent sur un terrain de recherche expérimental, en contexte africain. Ce terrain, est illustré par une organisation à but non lucratif, d’inspiration ou d’obédience religieuse.Les résultats ont permis de se rendre compte que le modèle transnational peut être implanté dans ce genre d’organisation, mais il faut procéder par étapes pour arriver à une intégration globale de toutes ses activités opérationnelles et fonctionnelles, en commençant par celles qui sont jugées les plus pertinentes. L’impact de la religion et de l’organisation à but non lucratif (OBNL) a été mis en exergue en tant que facteurs jouant un rôle positif dans le cas étudié. / Presented as an organization model to face globalization in the early 90’s by Bartlett & Ghoshal, The transnational has inspired lot of researchers.The problematic of this thesis aims to verify whether the transnational structure is an organization which fits firms only.With the help of a case study applied to a network structure “The catholic University of West Africa” and based on existing Theories in management and multinational governance, our work will attempt to test this hypothesis in an experimental research field in an African Context. This field is illustrated by a non-profit religious organization.The results allowed us to realize that the transnational model can be implemented in this kind of organization, but one should proceed step by step to achieve a global integration of all the operational and functional activities, starting by those alleged to be more relevant. The impact of religion and non-profit organization has been highlighted as factors playing a positive role in the studied cases.

The aim of the thesis is on specific PR campaigns to evaluate the degree of implementation of ethical standards and compliance with the Code of Ethics of the organization. For the thesis was selected non-profit organization Neposeda, providing preventive and leisure activities for children, youth, families and communities. The thesis describes the target group organizations, ways of communication with them, then they are chosen PR campaign. Campaigns are summarized and evaluated from point of view of the application of ethical standards.

TITLE: Strategic plan of association Vraťme dětem pohyb, z.s. PROBLEM: The diploma thesis examines the strategic management of a nonprofit sport organization, respectively long-term planning of association Vraťme dětem pohyb, z.s. The association Vraťme dětem pohyb, z.s. currently cooperates with organization Gorila MMA CLUB, s.r.o. These emerging sports organizations were separated from the original associaton PriMMAt Gym Praha, z.s. The diploma thesis therefore contributes to the solution of current problem and its results will be practically usable. SUBJECT: The subjekt of the thesis is the sport association Vraťme dětem pohyb, z.s. Its main purpose is a publicly beneficial aktivity, namely the organization and operation of leisure activities aimed at children and youth. The association especially focuses on the area of body culture, sport and other club activities. Their main purpose is to operate Gorila Junior children's sports club with elements of combat sports and self-defense. The Sports Association i salso preparing a project for generic sports training for children. MAIN GOAL: Main goal is to create strategic plan proposal of sports association plan Vraťme dětem pohyb, z.s. for September 2018 - September 2021. PARTIAL GOALS: Partial goals are to characterize the organization and its...

The current financial crisis draws attention to the level of financial education among citizens. This thesis maps projects which are focused on financial education of the citizens of the Czech Republic. Based on the information found after a close study of projects focused on financial education, a necessity to develop a new financial education project. A project which is suitable for the current needs and reflects gaps of the studied projects. New project would be created for a non-profit organization.

In the thesis Analysis of economic non-profit organization is the main objective characterize the structure of financial resources and appropriate financial analysis to evaluate the level of economic development and selected non-profit organizations during the monitored period.Selected non-profit organization has become municipality Volyně and evaluation was made in the years 2009 - 2013. The first part of the thesis is based on a review of the literature on territorial self-governing units. How the local government units developed, how they arise and how the management system they have. The main financial instrument is the budget. The relatively sophisticated financial management components include financial analysis, which is also included in this part. Furthermore, in the literature review we find legislative adjustment municipalities. Those are the most important rules that territorial authorities act and make decisions. In conclusion literature review provides an overview of accounting and tax specifics, especially about the differences in the accounts of municipalities and the business community. The practical part is focused on the brief characteristics of the municipality and its history. Further description of the accounting system the municipality Volyně, and how municipality processes income and expenses on cash accounts. It also characterized municipal property, and an overview of grants processed as received and granted. Other part is focused on the economic analysis of the municipality. Approach to specific analyzes such as cost-benefit analysis, horizontal and vertical analysis and then financial analysis of selected indicators.

Finally I would like to summarize what is evidenced by the results of my work. In case that the activity of SOS, SIC is for some of the consumers really distant can be caused by e.g. that is used only some of the marketing instruments which do not adequately inform. For this reason were suggested some of other possibilities, how to use the marketing instruments and with this to get into the subconscious of the consumers.

We meet different kinds of exposures with extraordinary crisis situations in today world. It is both from nature (earthquake, overflooding) and from people themselves ( escape of dangerous chemical substance, fire and so on). Even if we try to prevent these situations, we cannot exclude they will never happen again. In these situations there should be some state apparatus which represents the crisis management, Integrated rescue system- Rescue service, Fire department, and Police of the Czech Republic. Also the public service and another physical subjects concerned with this problems. It is up to all of us not to be reckless and to try to help. Because all of us can help not only as a person but also in some organization which we can use in these situations. There are many different public organization in the Czech Republic which are prepared to help people in crisis situations. But there is a big difference between them, mostly because of their externalization. What is common for all of them is that they are all for helping people. Some of them help people in crisis situations, some help the alcoholics, drug addicts, seniors, children. Each of us think about something different when we say crisis. The person is very various kind, who is adaptable even in very difficult situations. The question is, when he can manage all the problems alone and when all his energy is gone and he looks for help from another subjects, also from the organization. The extraordinary situations have happened in South Bohemia for ages. The effectual and quality help should be all-round and therefore it is necessary the help should be offered in cooperation of all local recources.

Le but de notre thèse est d'étudier l'émergence d'une vision partagée au sein des équipes entrepreneuriales associatives. Nous considérons tout d'abord l'approche traditionnelle militante qui met en avant des actions collectives des bénévoles et des salariés prenant part au développement de l'association. Nous intégrons ensuite la littérature sur l'entrepreneuriat social davantage orientée vers la réalisation efficace d'une finalité sociale. Nous considérons ces deux approches comme deux formes possibles de l'entrepreneuriat en association. Nous désignons en tant qu’équipe entrepreneuriale le groupe d'individus de taille variable, portant le projet et impulsant l'organisation vers sa réalisation. Nous étudions comment les membres de cette équipe se positionnent entre ces deux visions afin d'analyser les risques de divisions, mais aussi les possibilités d'émergence d'une vision partagée. Suivant une approche psychosociologique, nous conceptualisons la notion de vision en termes de représentation sociale. Nous analysons la confrontation entre ces deux représentations comme une étape d'un cycle à travers lequel les acteurs ajustent leur vision à la réalité. Nous expliquons ainsi comment des pratiques en provenance de l'entrepreneuriat social sont développées au sein des équipes entrepreneuriales associatives. Sur la base de 48 entretiens semi-directifs et d'une étude de cas complète, nos données permettent de comprendre les mécanismes suivant lesquels la vision émerge et évolue. Notre modèle de recherche part de l'écart existant entre l'idéal de la vision et la réalité des pratiques. Entre les deux, des mécanismes, à la fois opératoires et psychosociologiques, favorisent l'adaptation, autrement dit permettent « d'affronter » le réel à partir de l'idée. A partir des travaux de Weick (1979), nous montrons que face à des situations conflictuelles entre les membres porteurs des deux visions de l'association, la « rétention » de l'une ou de l'autre passe, au-delà des discussions, par leur « mise en acte » gestionnaire. / The purpose of this thesis is to study how a shared vision can emerge among the members of the entrepreneurial teams managing nonprofit organizations. We first examine the grassroots approach that emphasizes the collective action of volunteers and employees working together in the development of the association. We then consider social entrepreneurship literature focusing on the effective achievement of social goals. We integrate these two visions as two possible forms of entrepreneurship in nonprofit organizations. We identify the entrepreneurial team as a group of individuals working together toward the development of the objectives of the nonprofit organization and their achievement. We analyze how the different members of the team position themselves with regard to these two visions to analyze the risk of divisions, but also the possibility of the emergence of a shared vision. Adopting a socio-psychological approach, we conceptualize the notion of a shared vision in terms of social representations. We integrate the confrontation between these two representations as part of a cycle through which actors adjust their vision to fit reality. We then go on to study and explain how social entrepreneurship practices are introduced and develop within the entrepreneurial team of nonprofit organizations.Based on 48 semi-structured interviews and a full case study, the data collected contribute to a better understanding of the mechanisms through which the shared vision emerges and evolves. Our research model highlights the distance between the ideal of the vision and the reality in practice. Between this ideal and the reality, operational and psychological processes are at work. Drawing on Weick (1979), when members of the entrepreneurial team are divided between two visions of their non-profit organization, the “retention” of one or the other is the consequence of managerial “enactment” rather than discussion.

This thesis is focused on the taxation of organizations in the non-profit sector. The theoretical part presents the various kinds of non-profit organizations and the Tax system in the Czech Republic. The practical part includes the analysis of taxation of a concrete profit organization – Nadační fond manželů Livie a Václava Klausových.