Bakgrund: Mindre ideella organisationer fyller en central funktion i ekonomin och är en del av den växande ideella sektorn. Därför har en större angelägenhet vuxit fram när det kommer till de mindre ideella sektorns redovisning. Det finns ingen särskild lag som tillämpas för de  mindre ideella organisationerna och de är heller inte tvingade att upprätta en särskild redovisning, vilket medför att det inte heller finns någon fastställd redovisningsprocess för dessa ideella organisationer.   Frågeställning:  Hur ser redovisningsprocessen ut i mindre ideella organisationer och vad påverkas den av?   Syfte: Det finns generellt sett få studier som fokuserar på redovisningsprocessen i ideella organisationer och när det kommer till mindre sådana har inga tidigare studier gjorts. Arbetet syftar därför till att belysa och öppna upp området. Arbetet syftar även till att bidra med kunskap genom att beskriva den process som genomgås vid redovisning av den mindre ideella verksamheten samt undersöka vad som påverkar denna process.   Metod: För att uppfylla arbetets syfte genom att besvara dess frågeställning, har en kvalitativ metod använts. Datainsamlingen består av fyra genomförda semi-strukturerade intervjuer där respondenterna är redovisningsansvariga inom fyra mindre ideella organisationer. Ett strategiskt urval gjordes där nio redovisningsansvariga tillfrågades, men enbart fyra av dem hade möjlighet att medverka.   Resultat & Slutsats: Redovisningsprocessen ser inte likadan ut i alla mindre ideella organisationer men alla förefaller sig genomgå en process och ha utarbetade rutiner. Det ideella syftet medför att involverandet av revisor blir en väsentlig kostnadsfråga och den största skillnaden. En avvägning får göras kring nytta och kostnad. Samtidigt väljer de hellre att anlita en professionellt kunnig person än att riskera att det blir fel. Alla steg i redovisningsprocessen genomförs noggrannt för att upprätta en redovisning av god kvalitet, vilket visar medlemmarna hur pengarna använts och för att uppfylla de normer och värderingar som samhället har. / Background: Small non-profit organisation’s play a central role in the economy and are a part of the growing non-profit sector. Therefore a greater concern has emerged when it comes to the small non-profit organisations accounting. There is no specific law set up for small non-profit organisations and they are not obliged to set up a separate accounting, which means that there is no established accounting-process for these organisations.   Framing of question: What does the accounting-process for smaller non-profit organisations look like and what affects it?   Purpose: There are generally few studies that focuses on accounting in non-profit organisations and when it comes to smaller ones no previous studies has been found. This study therefore aims to highlight the area. The study also aims to contribute with knowledge by describing the process that is being implemented when the accounting is being established and examining what affects this process.   Method: To achieve the purpose of this study a qualitative method has been used. The data was gathered through four semi-structured interviews. The respondents are responsible for the accounting within their respective smaller non-profit organisations. Through a strategic selection, nine respondents were asked but only four of them had the opportunity to participate in our study.   Result & Conclusion: The accounting-process does not look the same within every small non-profit organisation, though they follow a process and have prepared routines for how the work should be performed. The nonprofit purpose entails that the involvement of the auditor becomes a significant cost issue where balance regarding benefit and cost is considered. Though, they rather choose to hire a professionally knowledgeable person than risk making mistakes. Every step is carried out carefully to establish a report of good quality which shows the members how the money has been used and to meet the norms and values of society.

Since its conception, the concept of ‘market orientation’ has been largely regarded as an employee-perceived phenomenon due to its focus on employees as the unit of analysis. The examination of market orientation from customer perspective (‘perceived market orientation’) remains an under-researched topic, particularly within the non-profit sector. The present study seeks to address this research gap through an investigation of the role of ‘perceived market orientation’ in affecting ‘customer participation’ with churches as the research context. The use of churches as a research context has become increasingly common in studies of non-profit and services organisations. Although the implementation of marketing techniques in the church context has been extensive, there has been little examination of the effectiveness of these methods in encouraging church participation. Consequently, previous studies in this area have failed to contribute to a theoretical understanding of how marketing can be used to motivate participation. It is thus apparent that there is a need for more research in this area to examine the potential role of concepts such as ‘perceived market orientation’ and ‘brand image’ in affecting church participation. This research incorporated two stages of research design in the form of qualitative and quantitative techniques. The qualitative phase involved in-depth interviews with Church Goers (CGs) and Non Church Goers (NCGs). Insights gained from the interviews helped the present author to incorporate relevant constructs as predictors of church participation in the conceptual framework. The quantitative phase involved the distribution of self-administered questionnaires using convenience sampling technique. CG respondents were approached through Assemblies of God (AOG) church leaders in Melbourne metropolitan and suburban areas whereas NCG respondents were recruited through newspaper advertisement. A total of 564 usable questionnaires were obtained representing 42% of the total number of respondents approached in both groups. Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) were employed to establish construct reliability and validity as well as measurement invariance. Subsequently, the Structural Equation Modeling (SEM) technique was employed to analyse the hypothesised relationships between key constructs in the conceptual framework. The results of the study indicate that ‘perceived market orientation’ plays an important role in affecting the church participation of both CG and NCG respondents. An examination of corollary hypotheses reveals that ‘interfunctional coordination’ performs the strongest effect on church participation. Further, ‘customer orientation’ was only found to be significantly associated with church participation in CG group whereas ‘competitor orientation’ was not found to be positively associated with church participation in either group of respondents. The ‘brand image’ construct in the present study was developed to examine the church’s ability in creating a unique brand identity (uniqueness), monitoring brand values (reputation), and managing brand communications (orchestration) from the perspectives of existing (CG) and prospective (NCG) members. The analysis found that ‘brand image’ is a unidimensional construct which is positively associated with ‘perceived market orientation’, ‘perceived benefits’, and ‘church participation’ in both sample groups. The study also examines the significance of ‘perceived benefits’ in affecting church participation. The construct was found to be significantly associated with church participation in both sample groups. Among the three dimensions of ‘perceived benefits’, the construct of ‘social benefits’ was found to perform the strongest effect on church participation in both sample groups. The present study offers significant practical implications for non-profit managers in general and church leaders in particular. Due to the significance of market orientation and brand image in encouraging customer participation, it is recommended that non-profit managers and church leaders embrace market orientation and brand orientation to reach out their target segments more effectively.

The aim of this study is to understand the importance of public relations activity in non-profit organisations. The study emphasizes the bearing public relations activities can have on non-profit organisations in the contemporary world. This is especially true in an over communicated society where the vast majority of organisations compete to gain access to the scare media resources to put their message across to their potential clients, supporters and customers. Non-profit organisations generally have to depend on the donor agencies and therefore fail to attract a sizeable public relations budget. On the one hand, these organisations lack the resources to launch a successful public relations campaign and on the other the lack of knowledge and interest among general staff members makes it even harder for a public relations campaign to be developed or successfully launched. In this study, I used both quantitative and qualitative research methodologies to collect and analyse data. The data were collected from two non-profit organisations based in New Zealand working in the area of child welfare. The primary data were collected through semi-structured interviews and survey questionnaires. A single semi-structured interview was conducted with each team leader of the two selected organisations. However, this was like skimming the surface and in-depth interviews would have helped me to collect richer data. On the other hand the data collected was sufficient for this research and it helped me to create a holistic understanding of the topic. The findings of the research highlight that most non-profit organisations working in the area of child welfare find it hard to market themselves due to a lack of funds and employee involvement. Although the findings from the study are significant; caution is necessary in applying the results to other scenarios and in making generalizations. One of the key findings from this research is that both organisations did not use public relations as a strategy. Most decision related to public relations was made on random basis and no long term strategic plan was made to adopt public relations as a core strategy to build creditability among their stakeholders.

Studies of expatriate adjustment have traditionally focused on corporate expatriate assignments where foreign employees are often the only expatriate, or one of a handful in a host organisation. Multicultural not-for-profit organisations such as United Nations organisations have largely been ignored. It was hypothesised that classic predictors of expatriate adjustment – Spousal Adjustment, Culture Novelty and Acculturation Style, and novel variables of Economic Adjustment and Stage in Assignment would predict Expatriate Adjustment and subsequent Cognitions to Withdraw prematurely from the assignment. 181 expatriates representing 38 countries from all economic levels completed an online survey investigating their experiences on assignment to a United Nations Organisation in Rome, Italy. Black & Stephens (1989) classic scales of Expatriate Adjustment, Spousal Adjustment, Culture Novelty and Cognitions to Withdraw were employed along with Acculturation Style, Economic Adjustment and Stage in Assignment measures designed for this study. Qualitative data was also collected around expatriates’ cognitions to withdraw from their assignment and reasons to stay in order to gain a richer understanding of the expatriate experience. The best predictors of Expatriate Adjustment and subsequent Cognitions to Withdraw for United Nations expatriate employees in Rome were classic predictor Culture Novelty and novel predictors Economic Adjustment and Stage in Assignment. Structural Equation Modelling indicated the best fitting model of Expatriate Adjustment and subsequent Cognitions to Withdraw demonstrated moderate fit (!2 = 1045.19, df = 486, p =.000, TLI = .80, CFI = .82, RMSEA = .08) with Culture Novelty predicting General and Interaction Adjustment; Economic Adjustment predicting General Adjustment; and Adjustment Stage predicting General, Interaction and Work Adjustment. General Adjustment was the only significant predictor of Cognitions to Withdraw. Qualitative analysis suggested that the classic adjustment measures used did not adequately capture the experiences of these expatriates and that caution should be taken in generalising the literature to not-for-profit populations. Furthermore the outcomes of this study suggest that the inclusion of novel variables of Economic Adjustment and Stage in Assignment as predictors of expatriate adjustment could be warranted for future research. Sample size and adequacy of measures both limited the extent to which analysis could be conducted and results generalised. More research into the expatriate experience in the not-for-profit sector is desperately needed.

The aim of this study is to understand the importance of public relations activity in non-profit organisations. The study emphasizes the bearing public relations activities can have on non-profit organisations in the contemporary world. This is especially true in an over communicated society where the vast majority of organisations compete to gain access to the scare media resources to put their message across to their potential clients, supporters and customers. Non-profit organisations generally have to depend on the donor agencies and therefore fail to attract a sizeable public relations budget. On the one hand, these organisations lack the resources to launch a successful public relations campaign and on the other the lack of knowledge and interest among general staff members makes it even harder for a public relations campaign to be developed or successfully launched. In this study, I used both quantitative and qualitative research methodologies to collect and analyse data. The data were collected from two non-profit organisations based in New Zealand working in the area of child welfare. The primary data were collected through semi-structured interviews and survey questionnaires. A single semi-structured interview was conducted with each team leader of the two selected organisations. However, this was like skimming the surface and in-depth interviews would have helped me to collect richer data. On the other hand the data collected was sufficient for this research and it helped me to create a holistic understanding of the topic. The findings of the research highlight that most non-profit organisations working in the area of child welfare find it hard to market themselves due to a lack of funds and employee involvement. Although the findings from the study are significant; caution is necessary in applying the results to other scenarios and in making generalizations. One of the key findings from this research is that both organisations did not use public relations as a strategy. Most decision related to public relations was made on random basis and no long term strategic plan was made to adopt public relations as a core strategy to build creditability among their stakeholders.

The topic of this thesis is Financing of Non-profit Organisations in Consumer Protection. Its aim was to analyse forms and possibilities of financing non-profit organisations in this area and to compare consumer protection in the Czech Republic and in selected EU countries. The first part of the thesis contains a literary search that defines non-governmental non-profit organisations (NPOs) in general, their visions, functions, aims and position in market economy. Furthermore, it describes the system of consumer protection in the Czech Republic, introduces particular organisations working in this sector and outlines their financial management and fund-raising. Czech consumer sector is compared to consumer sectors of the Federal Republic of Germany and the Slovak Republic. They differ from the Czech Republic especially in tax assignments system and in higher degree of governmental support. The following practical part analyses the forms of financing non-governmental non-profit organisations in consumer protection sector in two ways. The first one examines data from annual reports of three selected consumer protection NPOs. The other one analyses primary data from questionnaires completed by the same selected organisations. The results of the two forms of examination, independent of each other, confirmed the fact that consumer protection NPOs are forced to function with insufficient funding, the amount of which fluctuates year by year, having a tendency to decrease. A tendency to grow can only be observed with a few types of income sources, such as membership fees and private donations. One of the selected organisations makes earnings from its own activities a substantial part of its revenues. On the contrary, grants from Ministry of Industry and Trade show a tendency to decrease in the long term. To support the research, a questionnaire for consumers was analysed in practical part of this thesis. It was aimed to examine consumers´ awareness of activities, importance and funding of consumer protection NPOs and their willingness to financially support these organisations. The questionnaire analysis yielded a clear result that the public is not sufficiently informed of the function and importance of consumer protection NPOs, and this fact brings low willingness to participate on running or financing these organisations in general. To conclude, there is a relation between poor awareness of the public, not able to appreciate the value of NPOs, and long-lasting underfunding of these organisations as the outsiders of public interest. The reasons for this situation can be seen in combination of several factors: development of civil society being interrupted by decades of totalitarian regime, generally low public interest in community activities, lack of information about this part of community life, poor access to information about these organisations, vague conception of NPOs´ Public Relations and their insufficient cooperation with the media, and last but not least, unsystematic governmental support.

Diplomová práce se zabývá možnostmi financování neziskových organizací a finanční analýzou, která je nástrojem k jejich efektivnímu řízení. Teoretické poznatky jsou konfrontovány s praxí na příkladě občanského sdružení IQ Roma servis z Brna. Práce se podrobně zabývá možnostmi financování činnosti a projektů neziskových organizací, charakteristikou potenciálních partnerů a příklady z praxe. Teoretická část dále poskytuje metodiku finanční analýzy upravenou pro oblast neziskových organizací. Praktická část práce představuje občanské sdružení IQ Roma servis, které se věnuje začleňování romského etnika do majoritní společnosti. Na základě jeho projektů je prozkoumáno financování činnosti této organizace a za použití finančních výkazů je provedena finanční analýza.

This thesis deals with the non-profit organizations with a particular focus on the civic associations. It consists of a theoretical and practical part. There are characterized the non-profit organizations in the theoretical part, their position in the Czech Republic. They are also compared with some countries of the European Union. The main part describes the civic associations, the ways of their financing, accounting and audit. The practical part is focused on the analysis of the economic results in Mateřské centrum Kapřík and Mateřské centrum Pampeliška. There are shortly compared with each other at the end of the work.

Master of Public Health - MPH / Community health workers (CHWs) are integral to improve Primary health care (PHC) coverage, utilising their unique skills within the community to make services accessible and equitable. PHC is the cornerstone of the National Health Insurance (NHI) Bill for the provision of Universal Health Care (UHC). The Department of Health (DOH) in the Western Cape, South Africa, has set priorities and requirements for the provision of funding to Non-profit organisations (NPOs) for forming coalitions with the Health Department to deliver various aspects of health care. The post-2015 agenda of the Sustainable Development Goals (SDGs) are underscored by a strong sense of intersectoral collaboration to work together to attain sufficient and sustainable progress. Collaboration between CHWs and PHC facilities is important in aligning goals and activities to ensure a comprehensive and sustainable approach to ensuring UHC

TITLE: The impact of projects financed from the European Union on the quality of NGO activities for children and youth AUTHOR: Bc. Šimona Müllerová DEPARTMENT: Department of Education SUPERVISOR: doc. PhDr. Věra Poláčková CSc. CONSULTANT: Mgr.Karolína Pávková ABSTRACT: This thesis deals with the implementation of projects financed by the European Social Fund. Through qualitative research it explores the impact of these projects on the quality of NGO activities for children and youth. Through expert survey it presents the issue from the perspective of three experts. The case studies presenta a description of five NGOs from Prague and the regions of the ČR, who implemented projects aimed at children and youth with the assistance of the ESF. The analysis of information obtained from experts and the NGOs gives an opportunity to say a few major phenomena associated with projects. The main positive effect is the possibility to pursue a wide range of activities for children and youth. The problem occurs after completion of the project and the end EU subsidies. It will be difficult to ensure the sustainability of activities for children and young people throughout their range. KEYWORDS: Non-profit organisations European social fund Projects Children and youth