Charity advertising has become diversified for more than twenty years. Previous research focused on charity advertising in non-profit organization (NPO) contexts. However not only NPOs but also corporations sponsor charity ads. As one of popular emotional appeals, guilt appeals are used to promote charitable giving. This study compares three types of advertising sponsor including NPO, corporation, and mixed type with sponsor-charity fit on the effects of guilt appeal in charity advertising. The present study employs an experimental design to investigate the effects of the guilt appeals (guilt appeals vs. non-guilt appeals), type of advertising sponsor (NPO vs. corporation vs. mixed) and sponsor-charity fit (high fit vs. low fit) in charity advertising effectiveness. Mixed type is defined as brand-cause alliance or cause-related marketing. A 2x3x2 factorial design is conducted. Twelve different scenarios are established and the ad effects are measured by attitudes toward the ad, purchase intentions, and attitudes toward the ad sponsor. Does guilt work with all types of sponsors? Results of the experiment indicate an interaction between type of advertising sponsor and guilt appeals. The guilt appeals are more effective when the NPO is the advertising sponsor or when the company frames the charity ad as CRM. However, the non-guilt appeals are more effective than the guilt appeals when a corporation is the ad sponsor. Guilt appeals are found to backfire under the two following circumstances: (1) when a corporation is the ad sponsor with a high fit between sponsor and charity, or (2) when mixed type with low sponsor-charity fit is framed in the ad. According to these findings, this study suggests that marketers should choose appropriate advertising appeals while considering their role as advertising sponsor and the sponsor-charity fit.

After the 1990s, Japan has been deeply influenced by international trends as well as its own political and economic development. With the traditional Tenno system, Japan confronted the rapid rise and impact of the civilians' social consciousness. The change can be observed and traced back to the period after the Great Hanshin earthquake in 1995, when a volunteering civic engagement started automatically and later spread up the realization and implementation of the Non-Profit Organizations (NPO) Act. Based on my observations regarding legal regulations and institutional changes , this dissertation constructs a society-centered theory to explore and to analyze the relationship between the Japanese government and NPOs during the new period. This dissertation also seeks to explain how civic social ideologies developed and promoted the NPO Act and the establishment of the new JICA. In order to be more precise on the topic, I examine the change and the development by dividing the progress into ¡§traditional period¡¨ and ¡§new period¡¨ with after the cold war in the 1990s. On reviewing the changes of patterns and features of the development, I study the new interactive modes between state and society. The emphasis of this study is to show how Japan accelerated the NPO and ODA legal regulation and institutional changes. Furthermore, the study discusses how, the unique and new type of intermediate organizations, that support NPOs, developed after the execution of the NPO Act, and how those agencies provided local governments with NPOs cooperative partnership. In addition, this dissertation uses the platform of NPO Center of Chiba Prefecture as a case study, to analyze how to effectively combine members to spread the idea of ¡§NPO Prefecture,¡¨ and how to reorganize the system of new JICA in order to adopt outward environment and inward NPO participation. In other words, by demonstrating this new mode of cooperative partnership, the study expects to provide scholars with a reference of relative subjects and hopes to support the development of civil society in the developing countries.

In Kaohsiung Hsien, all social welfare institutes are established by the Government and operated by the private companies. Therefore, we may well say that Kaohsiung County plays an vanguard role for other counties and cities in Taiwan.However, owing to the differences in positions and roles of the cooperative parties, the county and the entrusted institutes divide duties between them and share responsibilities with each other, but there is still a big difference in their expectation and interaction. This study was aimed to understand the current situation of the couny government and the institutes through interviews. In addition, the problems and difficulties in implementation of the Service Contrace were discussed respectively according to the five stages of signing the contract. We also analyzed the factors causing those problems and difficulties from six major phases. Finally,We made suggestions to the government and the institutes from three aspects: government's policies, cooperation and interaction, and suppot.

The raison d¡¦être for non-profit organizations (NPO) is to promote its ideas in hoping to change the society. NPOs pursue the goals that benefit the public, and communicate and market its missions through various channels, thus can be considered as a branch of ¡¥social marketing.¡¦ However, as a member of the mundane world, however supreme its ideals may be, from the perspective of symbolic interactionism and Irving Goffman¡¦s dramaturgy, NPOs inevitably face the same reality like any other organizations ¡V the gap between ideas and practices, the contrast between front-stage and back-stage, and the seemingly irrelevance but virtually two sides of one coin between seriousness and ludicrousness. This study uses two small NPOs as the context for research and the field for participant observation. The research adopts ethnographically-oriented participant observation as its methodology approach. Taking ¡¥social marketing¡¦ as a contrast, it uses dramaturgy, social representation theory, and symbolic interactionism to sneak into the process of human interaction under the sacred umbrella of NPOs¡¦ missions. The results indicate the following points: 1.During the process of idea practicing, ideals have to compromise with practices, and a balance between the two has to be met; 2.Although the participants of NPOs¡¦ activities appear to be supportive to NPOs, they may actually be attracted by the activities itself (not the ¡¥mission¡¦), or even worse ¡V they do not really care about what NPOs intend to do; 3.It appears that volunteers come forward to help marketing activities because they identify with the NPOs; however, very often they are being attracted by their own interest and/or ¡¥guan-xi¡¦; 4.Full-time workers are responsible for daily operation of the NPOs, and therefore have more knowledge about the organization. Although they are on behalf of their organizations and thus their ideals, they still need to practically make their livings while also look for opportunities for self-fulfilling. 5.Under the guidance of their missions, NPOs also face challenge to survive, and have to interact and communicate with the public under the framework of daily life.

The thesis contains the definitions of basic terms from the field of non-profit sector. The importance of functional organizational structure choice is shown on a practical example. Additionally, the thesis is focused on practical connection of questions of financing non-profit organizations and the theory that was covered by available literature. After all, thesis covers the importance of strategic planning for solid and long-term operation of organization. This topic is described on the example of done SWOT analysis.

本論文の目的は、現代中国における公共性概念の再編とガバナンスの新たな担い手としてのサード・セクターの生成・展開という相関する現象について論じることである。主として、文献調査、実地調査、事例研究および比較研究などの研究手法を用いて、伝統的「公」観念と民間結社、国家的公共性の形成とサード・セクター、市民的公共性の台頭とサード・セクターおよびNPOと行政の協働による新しい公共性の可能性などの議論を展開する。 / 博士(政策科学) / Doctor of Philosophy in Policy and Management / 同志社大学 / Doshisha University

Aim: The aim of this study was to investigate the structure of social marketing within a collaboration between non-profit organisations (NPOs) and business organisations as well as whether this collaboration facilitates the process of social marketing for the NPOs. For this purpose, Austin and Seitanidi´s (2012a, 2012b, 2014) Collaborative Value Creation (CVC) framework was applied to social marketing as value outcome by combining it with Andreasen and Kotler´s (2003) model of the social marketing process in NPOs. Method: A qualitative study was conducted based on secondary and primary data. Hereby, primary data was gathered from a total of seven NPOs and twelve respondents across Sweden by the use of face-to-face and phone interviews. Result & Conclusions: Two main findings were identified in this study. Firstly, within the process of social marketing in a corporate-NPO collaboration the NPOs predominantly plan and design the campaigns independently. Hereby, it is shown that the NPO´s organisational model of operation influences the collaboration structure. Secondly, it is demonstrated that the corporate-NPO collaboration facilitates the NPOs social marketing process. Suggestions for future research: Further investigations of NPOs could be undertaken by distinguishing between their organisational model and area of operation in order to complement the presented theoretical model of the social marketing process in the corporate-NPO collaboration. Additionally, the perspective of business organisations could be considered. Contribution of the thesis: The present study contributes to literature by providing a theoretical model based of the social marketing process in the corporate-NPO collaboration. It demonstrates that this collaboration facilitates the social marketing process of the NPOs.

Denna uppsats syftar till att kartlägga två projekt inom två hjälporganisationer: Xola Educare i Contribution To Opportunities och Digniti Omnia i Svenska kyrkan. Studien visar hur projekten behandlar fem utvalda projektledande kunskapsområden: projektmål, intressenter, krav, tider och kommunikation. Vår frågeställning är: På vilket sätt tillämpas projektledningstekniker vid hantering av: projektmål, intressenter, krav, tider och kommunikation inom hjälporganisationers projekt? Vår utgångspunkt för denna studie är att det finns skillnader i hur nyetablerade och etablerade hjälporganisationer tillämpar kunskapsområden för planeringen av sina projekt. Studien utgår även ifrån att praktiken skiljer sig från hur den klassiska projektledningsläran beskriver de centrala delarna inom utvalda kunskapsområden. Studien har genomförts med en kvalitativ metod, med intervjuer och dokumentanalys som metod för datainsamling i syfte till att kartlägga projektens nuvarande struktur utifrån kunskapsområden i relation till tidigare forskning.  Tidigare forskning om projekt inom hjälporganisationer visar en trend om ineffektivitet och mindre lyckat resultat än framgångsrika projekt. Projektledarens kompetens och erfarenhet har visat sig spela en roll i detta. Projektledande kunskapsområden har i viss utsträckning anammats men har fortfarande en stor utvecklingspotential och behöver anpassas till den kontext som ideellt baserade hjälporganisationer lever i.  Kartläggningen i sin helhet visar att nyetablerade hjälporganisationer inte använder sig lika mycket av projektledande kunskapsområdena som en mer etablerad hjälporganisation gör. Att praktiken skiljer sig från teorin visar även kartläggningen genom brister i strukturerade metodiska tillvägagångssätt. Verkligheten överensstämmer inte alltid med teorin då individer är föränderliga och projekt är rörliga företeelser som behöver foga sig efter varandra och deras kontext. Kartläggningen och studiens resultat visar att båda projekten har formulerade projektmål i dokumentform. Delprojektledarna har inte genomfört någon intressentanalys i enlighet uppsatsens teori men har en stor medvetenhet om sina intressenter. Kraven som projekten ämnar uppfylla formulerades vid projektstart. Projekten har ingen strukturerad tipsplan innehållande de teoretiska projektledningsteknikerna. Båda projekten har i enlighet med teorin strukturerade mötesformer. / The purpose of this essay is to conduct a survey of two projects within two Non-profit organizations: Xola Educare in Contribution To Opportunities and Digniti Omnia in The Church of Sweden. The study intends to investigate how the projects deal with the five selected areas of knowledge: project goals, stakeholders, requirements, timetable and communication. The essay originates from the research question of: How are knowledge areas applied to structuring projects in Non-profit organizations? Our starting point for this study is that there are differences in how newly established and already established Non-profit organizations will apply knowledge areas for the planning of their projects. The study also assumes that practice differs from how the essay's theory describes knowledge areas. The study has been conducted with a qualitative method, with interviews and document analysis as a method of data collection for the purpose of mapping the current structure of the projects based on knowledge areas in relation to the theory. Previous research on projects driven by Non-profit organizations has illustrated a trend of inefficiency and unsuccessful projects rather than successful. The project managers' skills and maturity are revealed to play a key part for their success. Knowledge areas have been used to a certain extent but still have a great development potential and need to be adapted to the context of Non-profit organizations.  The survey shows that newly established Non-profit organizations do not use as many project knowledge areas as a more established Non-profit organization does, and that theory and practice differ in these two Non-profit organizations. The survey also shows that reality differs from the theory through shortcomings in structured methodological approaches. Reality does not always match the theory when individuals and projects are changing; they need to follow one another and its context. The survey and the results of the study show that both projects have formulated project goals in document form. The project has not conducted any stakeholder analysis according to the essay theory but has a high level of awareness about its stakeholders. The requirements that the projects aim to meet were formulated at the start of the project. The projects have no structured time plan containing the theoretical project management techniques. Both the projects have structured forms of meeting according to the theory.

In this paper, we present the ban on progressive depreciation of housing associations in connection with the change to K-regulatory frameworks. Bokföringsnämnden (2014) stated that progressive depreciation was no longer allowed, and this study explores what kind of implications it had for the housing associations' income statements. Additional problems have been addressed by examining what effects it could have on the perception of that accounting must be based on giving a fair view (Artsberg, 2005), and whether stakeholders can access and interpret this financial information (Burks, 2015). Based on theories that consider that a similar framework is not appropriate for housing associations and non-profit organizations, as for profit driven companies, we have used this criticism on the matter (Burks, 2014; Torres and Pina, 2003). We have also taken into consideration why Bokföringsnämnden decided to prohibit the depreciation method. The empirical study focuses on examining twenty newly constructed housing associations annual reports from 2012 to 2014 to see whether they have had to change their depreciation method, and if this in turn has had an influence on their results, and if this has led to changes in their annual report. The end result of this study is based on a quantitative research which shows that a change has occurred in housing associations' income statements. 95 percent of the sample reported a loss in 2014, while in 2012 only 5 percent showed negative results. In a combined analysis of the use of literature and empirical data, there are clear indications that there is a requirement for new regulatory alternative templates for housing associations to report financial information if they are to present a fair view and enable comparison between associations.

Problem: Corporate social responsibility is said to result in strategic and reputational benefits, however, broadcasting it publicly has been proven to be a delicate matter. While stakeholders expect companies to engage in CSR, they do not appreciate if companies communicate their CSR-activities too loudly. Prior research instead suggests that communicating too extensively could cause skepticism from stakeholders. Purpose: This thesis is set to investigate how companies view and handle the challenge of communicating their good deeds, in the specific context of cross-sector collaborations, and how companies balance the need to increase awareness of their social engagements with the risk of inducing skepticism. Method: Primary data has been collected from semi-structured interviews within six case companies from different industries. Conclusion: Our results show that skepticism per se was not perceived as a problem – one reason could be that most companies chose to avoid communicating extensively. While all companies argued for the importance of doing rather than talking, controversial companies in particular expressed an aversion towards bragging about their collaborations. A difference between controversial and neutral industries could be seen in the way they valued communication. Having the right level of communication, demonstrating authenticity by linking cross-sector collaborations to company characteristics, together with the choice of partners and communicating “through” NPOs were seen as important aspects that could help companies to find the balance.