Diversos estudos relacionados com o mercado de capitais têm investigado os disclosures obrigatório e voluntário, os seus efeitos e também os motivos que levam as organizações a realizá-los ou não. Entretanto, são incipientes estudos que investigam o disclosure em instituições de ensino. Nesse sentido, o objetivo desta tese é de realizar uma análise comparativa, sob a abordagem da teoria da divulgação, entre o índice de disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em Instituições e Ensino Superior Filantrópicas do Brasil IESFB. O estudo desenvolve-se a partir da análise da população composta de 146 entidades cadastradas no Conselho Nacional de Assistência Social CNAS. Primeiramente foi desenvolvido o Índice de Disclosure das Instituições de Ensino Superior Filantrópicas do Brasil IDIESFB, mensurado a partir das características qualitativas de disclosure divididas em quatros grupos: (i) visão geral, (ii) desempenho dos serviços, (iii) desempenho financeiro e (iv) situação física e financeira, conforme proposta de Coy, Dixon e Tower (1993). Posteriormente, com a utilização da técnica delphi e tendo por base o estudo de Coy e Dixon (2004), buscou-se captar a percepção de stakeholders sobre quais informações eles consideram importante divulgar com relação às IESFB. Os resultados revelam a existência de um gap entre o que as IESFB divulgam e o que os participantes da técnica delphi consideram importante as IESFB divulgar. Os resultados mostram, ainda, que o índice de disclosure das IESFB, se comparado com os resultados dos períodos de 1993 e 1994, apresentados no estudo de Nelson, Banks e Fischer (2003), está acima do índice de disclosure das universidades canadenses, próximo ou igual ao das universidades da Inglaterra, País de Gales e Irlanda do Norte e bem abaixo do das universidades da Austrália e Nova Zelândia. A pesquisa também apontou que menos de 33% das IESFB realizam disclosure voluntário e que a maioria só apresenta disclosure obrigatório, indicando que são poucas, ainda, as instituições que se preocupam com a accountability pública além das exigências legais. O presente trabalho contribui para ampliar a literatura nacional e internacional sobre disclosure em instituições de ensino ao apresentar a realidade das IESFB, bem como a falta de motivação e de regulação para que as mesmas evidenciem mais suas ações, possibilitando, dessa forma, o desenvolvimento de futuras pesquisas, principalmente no que diz respeito aos motivos que levam as IESFB a não realizarem o disclosure voluntário. / Several studies related to the capital market have investigated the voluntary and mandatory disclosures, their effects and also the reasons that lead the organization to do it or not. However, they are incipient the studies that investigate the disclosure in educational institutions. In this sense, the objective of this these is to make a comparative analysis, under the accountability theory approach, between the index of disclosure and the importance given by stakeholders to information considered relevant aiming at the accountability in Philanthropic Institutions of Higher Education of Brazil - PIHEB. The study is developed from the analysis of a population of 146 entities that are drawn up a cadastre in the National Council of Social Assistance - NCSA. Firstly, it was developed the Index of Disclosure of the Institutions of Higher Education of Brazil - IDIHEB measured from qualitative characteristics of disclosure divided in four groups: (i) general view, (ii) services performance, (iii) financial performance and (iv) physical and financial situation, developed and used in the study of Coy, Dixon and Tower (1993). Farther, with the use of the delphi technique and having as basis the study of Coy and Dixon (2004), it was searched the capture of stakeholders perception about what information they consider important to account in relation to the PIHEB. The results reveal the existence of a gap between what the PIHEB account and the participants of the delphi technique consider important the PIHEB to account. The results show that the index of disclosure of the PIHEB, if compared to the periods of 1993 and 1994 results, presented in the studies made by Nelson, Banks and Fischer (2003) is above the average of disclosure of Canadian universities, near or equal to the universities from England, Wales and North Ireland and much below the index presented by the universities from Australia and New Zealand.The search also pointed that less than 33% of PIHEB prepare voluntary disclosure and that the majority only prepares mandatory disclosure, showing that are few, yet, the institutions that are concerned about public accountability beyond legal requirements.The present work contributes to broaden national and international literature about disclosure in institutions when presenting the reality of the PIHEB, as well as the lack of motivation and regulation for them to account their actions more often, making possible, in this way, the development of future research, mainly concerning the reasons that lead the PIHEB not to make the voluntary disclosure.

Um importante fenômeno contemporâneo é a presença cada vez maior de organizações do Terceiro Setor, no qual se inserem diferentes tipos de instituições sem finalidade lucrativa - entidades tradicionais, religiosas e laicas, organizações não governamentais, entidades paraestatais, entidades associativas e entidades de iniciativa empresarial. Os textos de marketing discorrem sobre o ambiente característico dessas organizações, e descrevem o processo gerencial de marketing, particularizando e adaptando às especificidades dessa modalidade de organização conceitos, técnicas e instrumentos de marketing destinados a empresas convencionais. Entretanto, as pesquisas sobre o tema normalmente se circunscrevem a contextos específicos de uma organização em particular e se concentram no nível operacional, sem definir uma linha que aborde de forma integrada as conexões entre esse nível e a dimensão estratégica da organização. Além disso, a literatura sobre o tema não tem incorporado o construto valor como elemento fundamental para o desenvolvimento do processo gerencial de marketing em todas as camadas de decisão. Nesse contexto, o objetivo da dissertação foi discutir e descrever o processo gerencial de marketing de organizações do Terceiro Setor, segundo uma perspectiva de valor. Para atingir o objetivo, o percurso metodológico seguido partiu do delineamento de um marco teórico como base para a elaboração de um esquema de análise do processo gerencial de marketing de uma organização do Terceiro Setor, a partir de sua evolução, sob a perspectiva de algumas escolas do pensamento em marketing, tendo por elemento de referência o conceito de valor em suas múltiplas acepções. Numa segunda etapa, foi desenvolvida uma pesquisa empírica, de caráter exploratório e qualitativo, contemplando o processo de marketing de uma organização do Terceiro Setor de causa relacionada. Nesse sentido, uma contribuição do estudo foi o desenho de um esquema analítico integrador, abordando o processo gerencial de marketing gravitando em torno do construto valor. / An important contemporary phenomenon is the increasing presence of Third Sector organizations, which include different types of non-profit institutions - traditional, religious and secular entities, non-governmental organizations, associative entities and corporate initiative entities. Marketing articles discourse on the characteristic environment of those organizations and describe the marketing management process by individualizing and adapting concepts, techniques and marketing tools intended for conventional companies to the specificities of that kind of organization. However, studies on the subject are usually limited to specific contexts in a particular organization and focus on the operational level, without defining a master guideline that address, in an integrated manner, the connections between this level and the strategic dimension of the organization. In addition, the literature on the subject has not included the construct value as a key element for the development of the marketing management process in all levels of decision. In this sense, the purpose of the dissertation was to discuss and describe the marketing management process of Third Sector organizations according to a value perspective. To achieve this goal, the methodological approach chosen first outlined a theoretical framework as a basis for the development of an analytical scheme of the marketing management process of a Third Sector organization, based on its evolution, from the perspective of some schools of thought in marketing, using as a reference element the concept of value in its multiple meanings. On a second phase, the author performed an exploratory and qualitative empirical research, considering the marketing process of a cause-related Third Sector organization. Therefore, one important contribution of the study was the outline of an analytical integrator scheme, covering the marketing management process gravitating around the construct value.

Diversos estudos relacionados com o mercado de capitais têm investigado os disclosures obrigatório e voluntário, os seus efeitos e também os motivos que levam as organizações a realizá-los ou não. Entretanto, são incipientes estudos que investigam o disclosure em instituições de ensino. Nesse sentido, o objetivo desta tese é de realizar uma análise comparativa, sob a abordagem da teoria da divulgação, entre o índice de disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em Instituições e Ensino Superior Filantrópicas do Brasil IESFB. O estudo desenvolve-se a partir da análise da população composta de 146 entidades cadastradas no Conselho Nacional de Assistência Social CNAS. Primeiramente foi desenvolvido o Índice de Disclosure das Instituições de Ensino Superior Filantrópicas do Brasil IDIESFB, mensurado a partir das características qualitativas de disclosure divididas em quatros grupos: (i) visão geral, (ii) desempenho dos serviços, (iii) desempenho financeiro e (iv) situação física e financeira, conforme proposta de Coy, Dixon e Tower (1993). Posteriormente, com a utilização da técnica delphi e tendo por base o estudo de Coy e Dixon (2004), buscou-se captar a percepção de stakeholders sobre quais informações eles consideram importante divulgar com relação às IESFB. Os resultados revelam a existência de um gap entre o que as IESFB divulgam e o que os participantes da técnica delphi consideram importante as IESFB divulgar. Os resultados mostram, ainda, que o índice de disclosure das IESFB, se comparado com os resultados dos períodos de 1993 e 1994, apresentados no estudo de Nelson, Banks e Fischer (2003), está acima do índice de disclosure das universidades canadenses, próximo ou igual ao das universidades da Inglaterra, País de Gales e Irlanda do Norte e bem abaixo do das universidades da Austrália e Nova Zelândia. A pesquisa também apontou que menos de 33% das IESFB realizam disclosure voluntário e que a maioria só apresenta disclosure obrigatório, indicando que são poucas, ainda, as instituições que se preocupam com a accountability pública além das exigências legais. O presente trabalho contribui para ampliar a literatura nacional e internacional sobre disclosure em instituições de ensino ao apresentar a realidade das IESFB, bem como a falta de motivação e de regulação para que as mesmas evidenciem mais suas ações, possibilitando, dessa forma, o desenvolvimento de futuras pesquisas, principalmente no que diz respeito aos motivos que levam as IESFB a não realizarem o disclosure voluntário. / Several studies related to the capital market have investigated the voluntary and mandatory disclosures, their effects and also the reasons that lead the organization to do it or not. However, they are incipient the studies that investigate the disclosure in educational institutions. In this sense, the objective of this these is to make a comparative analysis, under the accountability theory approach, between the index of disclosure and the importance given by stakeholders to information considered relevant aiming at the accountability in Philanthropic Institutions of Higher Education of Brazil - PIHEB. The study is developed from the analysis of a population of 146 entities that are drawn up a cadastre in the National Council of Social Assistance - NCSA. Firstly, it was developed the Index of Disclosure of the Institutions of Higher Education of Brazil - IDIHEB measured from qualitative characteristics of disclosure divided in four groups: (i) general view, (ii) services performance, (iii) financial performance and (iv) physical and financial situation, developed and used in the study of Coy, Dixon and Tower (1993). Farther, with the use of the delphi technique and having as basis the study of Coy and Dixon (2004), it was searched the capture of stakeholders perception about what information they consider important to account in relation to the PIHEB. The results reveal the existence of a gap between what the PIHEB account and the participants of the delphi technique consider important the PIHEB to account. The results show that the index of disclosure of the PIHEB, if compared to the periods of 1993 and 1994 results, presented in the studies made by Nelson, Banks and Fischer (2003) is above the average of disclosure of Canadian universities, near or equal to the universities from England, Wales and North Ireland and much below the index presented by the universities from Australia and New Zealand.The search also pointed that less than 33% of PIHEB prepare voluntary disclosure and that the majority only prepares mandatory disclosure, showing that are few, yet, the institutions that are concerned about public accountability beyond legal requirements.The present work contributes to broaden national and international literature about disclosure in institutions when presenting the reality of the PIHEB, as well as the lack of motivation and regulation for them to account their actions more often, making possible, in this way, the development of future research, mainly concerning the reasons that lead the PIHEB not to make the voluntary disclosure.

Desde meados da década de 90 observa-se a presença do enunciado ?protagonismo juvenil? nos textos dos organismos internacionais, organizações não-governamentais, órgãos de governo e educadores, em referência a uma certa forma de participação da juventude na sociedade. Este trabalho faz uma análise do discurso que dá suporte ao protagonismo juvenil, identificando a matriz discursiva que o tornou possível: uma concepção de sociedade como um aglomerado de indivíduos ? atores sociais ? que estabelecem relações de negociação com os outros indivíduos enquanto realizam atividades que beneficiam a si próprios e à coletividade. A atuação social, característica dos atores sociais, ocorrida no cenário público constitui a essência da ?nova forma? de política prescrita pelo discurso. A tese deste trabalho é a de que essa ?nova forma? de participação constitui, em última instância, encenação, implicando a anulação da política e funcionando como mecanismo de integração da juventude pobre. A anulação da política ocorre pela adoção do ?fazer coisas? como forma de participação e pela fabricação do consenso pelo discurso, o que impede a fala autônoma e transgressora. / Since the middle of the nineties, the presence of the expression ?youthful protagonism? can be observed in texts of international and non-governmental organizations, government agencies and educators, both in Brazil and abroad, referring to a certain mode of youth?s participation in society. This work makes an analysis of the discourse that supports youthful protagonism, identifying the rationale that became it possible: a conception of society as an accumulation of individuals - social actors - that establish relations with one another while carry through activities that benefit themselves and the collectivity. The social play characteristic of the social actors takes place in the public scene and constitutes the essence of the \"new form\" of politics prescribed by this discourse. The thesis of this work is that this \"new form\" of engagement constitutes, ultimately, a role-play that leads to cancellation of politics and social integration of poor youth. The cancellation of politics occurs by the stimulation of ?making things? as the principal way to accomplish social participation, and also by the fabrication of consensus by discursive means, what hinders the autonomous and transgressive speech.

<p>Abstract</p><p>In recent years funding aid operations has dramatically increased, along with the concern about the real impact of its initiatives. Despite considerable amount of money have been invested world widely and a great number of projects already implemented changes have been considered inconsistent. As a result, major donors are pressuring Non governmental organizations (NGO) to evidence their achievements and legitimate their cause. There are several factors which distinguish the NGO as unique within project management environments, such as the social accountability claimed and the nature of the impact aimed. Therefore, traditional project management practices might not be suitable in the case of NGO’s project. This study analysed project methods most applied for NGO’s project and discussed about it accountability challenges related to project management. Willing to further understand how in practice NGO managers are dealing with those challenges, a case study was developed with a NGO that works with environmental issues. As a result, it was evidenced that practical methodologies are applied to embrace the organization own needs. It was apparent that project management methods were adapted to the institutional purpose, even though adjustments might not be completely in accordance with internal procedures. Project management tools are assumed as a semi structure basis and can be adjusted if the work is justified. A flexible approach relies on the trust and expertise of the organization staff. As a conclusion, it was evidenced that NGO’s projects carry particular aspects and expectations over project accountability and management methodologies must be adapted and complementary methodological approaches are being developed.</p>

Abstract In recent years funding aid operations has dramatically increased, along with the concern about the real impact of its initiatives. Despite considerable amount of money have been invested world widely and a great number of projects already implemented changes have been considered inconsistent. As a result, major donors are pressuring Non governmental organizations (NGO) to evidence their achievements and legitimate their cause. There are several factors which distinguish the NGO as unique within project management environments, such as the social accountability claimed and the nature of the impact aimed. Therefore, traditional project management practices might not be suitable in the case of NGO’s project. This study analysed project methods most applied for NGO’s project and discussed about it accountability challenges related to project management. Willing to further understand how in practice NGO managers are dealing with those challenges, a case study was developed with a NGO that works with environmental issues. As a result, it was evidenced that practical methodologies are applied to embrace the organization own needs. It was apparent that project management methods were adapted to the institutional purpose, even though adjustments might not be completely in accordance with internal procedures. Project management tools are assumed as a semi structure basis and can be adjusted if the work is justified. A flexible approach relies on the trust and expertise of the organization staff. As a conclusion, it was evidenced that NGO’s projects carry particular aspects and expectations over project accountability and management methodologies must be adapted and complementary methodological approaches are being developed.

The research study used the state and society approach to discuss the varying roles of the Chinese government and other social sectors, including international non-governmental organizations in China's anti-poverty campaign. China has thus far achieved remarkable progress in its poverty alleviation initiatives since 1978. The Chinese government started the rural structural revolution from 1978 to 1985 and subsequently, undertook massive development-oriented programs that were poverty focused from 1986 to 1993. In 1994, the Chinese Government formulated the Seven-Year Priority Poverty Alleviation Program (1994-2000) and it also launched the Development-Oriented Poverty Reduction Program (2001-2010) in 2001. In order to achieve its goals to reduce poverty, the Chinese government undertook: partnership with all social sectors; the strategy of self-reliance and reducing poverty through development; and the road of all-round development considered as the robust driving forces in China's poverty alleviation campaign. The main thrust of China¡¦s anti-poverty policy is to strengthen the capacity of the targeted population to fight poverty and attain prosperity. In conclusion, while poverty reduction essentially depends on the efforts of the governments in China, the strong support and partnership of the non-governmental organizations and other social sectors are also a necessity that will spell out the difference in the success of the program.

Since the economic reform and opening up in 1978, the social environment on the Mainland of China has been changed. A golden opportunity was created for the development of the Non-Governmental Organizations (NGOs) which have been growing rapidly in recent years. Before the reform carried out throughout China, the Government had an overall and exclusive control of and thus took full responsibilities for all affairs. Under such a circumstance, community organizations and market factor were subject to the country, and short of independence and autonomy. After the reform, market-oriented economy has been creating an advantageous social environment for NGOs; in the meanwhile, a great number of NGOs have risen and developed bringing more vitality to the market economy. It is in this way that the shape of the civil society and the stability of market economy have become a whole, inseparable life community. Following Corporatism, this dissertation highlights the idea that the relationship between a country and a society is not only a vertical one, but also one of mutual benefit, cooperation and exchange. This paper will explore Chinese women¡¦s NGOs¡¦ systematic management, diverse situation, and existing problems in the post-reform China, which had undergone multiple major impacts, including the Government Party¡¦s (PRC) loosened control over community organizations, dramatic changes in party relationship and official functionality, the awakening of women¡¦s self consciousness of their own rights as a result of international women¡¦s movements and UN World Conference on Women, and the raised socio-economic level over the country. This dissertation will focus on the development of women¡¦s NGOs in 1990s in China, and be supported by cases of the All-China Women¡¦s Federation (ACWF) and other kinds of female NGOs current situations. This paper will also discuss how the ACWF has been changed from a regular governmental organization into a significant NGO. With the spreading concept of civil society on the mainland, Chinese women¡¦s NGOs have also bloomed step by step into a more diversified entity, especially those build up from the community.

Having been the target country of the international non-governmental organization for the past decades, Taiwan has survived and strived to be the giver in the international community. During the process, education has played an important role. The study used comparative method proposed by Bereday in addition to a qualitative data analysis software, NUD*IST. Three major purposes were identified as follows: (1) Discuss the conception and importance of international education aid. (2) Compare the experience of international education aid of Tzu Chi Foundation and World Vision Taiwan. (3) Give suggestions for other organizations to promote international education aid. Finally, the researcher concluded that the idea of international aid had developed from economic aid toward social development project with an emphasis on the sustainable development. In addition, there existed several common features between the Tzu Chi Foundation and World Vision Taiwan and terms of general conception and model of education aids. Even though, the Tzu Chi Foundation more on the logistic equipment of educational practices, whereas the World Vision Taiwan proclaimed the human right for children as their focus of aid.

What does the global situation look like after the end of Cold War? To the scholars on the international politics, what they put focus on is the establishment of global order and the configuration of the international society. Compared with the situation during the Cold War era, the changes of political conflicts, development of technology and the nature of human culture have been getting intense and frequent in the past ten years. The main trend of international relationship is the move toward global integration, and that gradually replaces the notion of putting the nation on the center of issues. The importance of transnational units and un-military forces is getting more impressive and powerful. As a result, besides nations, many non-nation units gradually occupy the global stage. The words like non-governmental organizations, transnational corporations and transnational financial institution all become popular in the post- Cold War era as well. That the occurrence of these non-nations stands for the collapse of the boundary of nations has caused impact on the international system consisting of sovereign nations, and the result the impact might cause is the main issue of global change and globalization. What foreseeable is that nations aren¡¦t the sole unit of global politics anymore. The activities of international non-governmental organizations have gradually affected the foreign policy-making of these nations; the expansion of transnational corporations has also directly influenced the change of global economy. Meanwhile, with the move of capitals these transnational corporations need, the role played by the global financial institution deserves more attention. In this dissertation, the words, globalization and globalism, will be properly defined and reviewed. Then, on the basis of understanding the birth of sovereignty and nations, I will discuss the operational rules and the essential parts of nations. Finally, what impact the nations will face in the process of globalization will be analyzed