Esta pesquisa teve como objetivo compreender, explicar e descrever como é formado e demonstrado o resultado das instituições sem fins lucrativos que utilizam a exploração de atividades comerciais e/ou prestação de serviços como forma de obtenção de recursos, adotando-se, como referencial teórico, as principais características do terceiro setor e o desenvolvimento atual da contabilidade em relação à formação e divulgação de resultados. Adotou-se uma abordagem empírico-analítica com a condução de um Estudo de Caso da Fundação Carlos Alberto Vanzolini, instituição sem fins lucrativos e de direito privado, cujo objetivo de constituição pode ser descrito como: contribuir para o desenvolvimento, melhoria e divulgação de conhecimentos científicos e tecnológicos inerentes à engenharia de produção e à administração industrial. Problemas decorrentes do processo de industrialização e urbanização e da dificuldade do Estado em atender várias demandas da sociedade, em decorrência da crise das últimas décadas, têm feito com que as entidades do terceiro setor, inclusive as fundações, sejam impulsionadas a ocupar esse espaço, buscando uma solução para a redução das desigualdades econômicas e sociais por meio da ação isolada ou em parceria com o Estado e empresas. Todavia, o processo de desenvolvimento de tais entidades depende da superação de desafios referentes à legitimidade, eficiência, colaboração, sustentabilidade e transparência. Um dos aspectos ligados ao desafio da sustentabilidade diz respeito à escassez de recursos para reposição dos ativos consumidos na prestação de serviços à sociedade. Para contornar o problema, várias instituições sem fins lucrativos têm buscado fontes alternativas de recursos, destacando-se, entre elas, as receitas próprias oriundas das atividades comerciais e/ou de prestação de serviços. Portanto, deveriam ser apurados os resultados da atividade geradora de recursos e da atividade-fim, sendo que o custo de oportunidade do superávit apurado na primeira corresponderia à totalidade ou parte das despesas na segunda. Contudo, a contabilidade ainda não se encontra em um estágio de evolução no qual seja possível mensurar o resultado da atividade-fim, em sentido amplo, apurando os custos/despesas e benefícios diretos e indiretos (externalidades), adotando uma abordagem restrita em que se reconhecem apenas os valores usados para repor os ativos consumidos nas atividades sociais. Dados obtidos a partir dos questionários e entrevistas realizadas junto a Diretores, Conselheiros, Gerentes e outros colaboradores da Fundação Vanzolini demonstraram que as percepções em relação à formação do resultado da entidade encontram-se divididas, ou seja, alguns entrevistados enxergam o resultado como decorrente das receitas percebidas subtraídas as despesas, dando ênfase ao lucro, como ocorre nas empresas, enquanto outro grupo encontra-se preocupado em demonstrar os resultados da atividade-fim da instituição. A legislação vigente prevê o uso da Demonstração de Resultados do Exercício, originalmente estruturada para atender às instituições com fins lucrativos, e que não é adequada para refletir a realidade físico-operacional das instituições sem fins lucrativos, conseqüentemente, dificultando o processo de transparência e prestação de contas à sociedade. Como proposta para minimização do problema, sugeriu-se a utilização da Demonstração do Valor Adicionado adaptada para atender às especificidades do terceiro setor. Recomenda-se o aprofundamento do estudo do tema em outras instituições sem fins lucrativos com o intuito de testar e aprimorar o modelo de apuração e divulgação do resultado proposto e também contribuir para o desenvolvimento de modelos de mensuração do resultado da atividade-fim com foco na sociedade. / This dissertation aimed at understanding, explaining and describing how nonprofit institutions which live on commercial activities and/or service rendering as a way of generating income, build and disclose this income. The theoretical framework used in order to do so encompasses the main characteristics of the third sector and the current development of accounting in relation to the building and the disclosure of results. The empiric analytical approach was used and a Case Study of Fundação Carlos Alberto Vanzolini was carried out. This nonprofit, private institution seeks the enhancement, improvement and disclosure of scientific and technological knowledge inherent to production engineering and industrial management. Problems arising out of both the industrialization and urbanization process, and the difficulty of the State in answering the demands of the society due to the crisis of the last decades, have pushed third sector entities, including the foundations, into taking up this gap, searching for a solution to reduce economic and social unevenness through either isolated actions or partnerships with the State or other enterprises. However, the process of development of such entities depends on surmounting challenges connected with legitimacy, efficiency, collaboration, sustainability and openness. One of the aspects associated with the challenge of sustainability refers to the lack of resources to replace assets used in the rendering of services to the society. In order to try to get around the problem, many nonprofit institutions have searched for alternative supply sources, being commercial activities and/or service rendering one of the significant ways. Thus, the results of both resource generating activity and end-activity should be calculated, bearing that the cost of opportunity of the surplus found in the former would correspond to the whole or part of the expenses in the latter. However, accounting has not yet reached an evolutionary stage in which it is possible to measure the results of the end-activity in a broad sense, reaching costs/expenses and direct and indirect benefits (externalities), adopting a restricted approach in which only the values used to replace assets consumed in social activities are regarded. Data originated from questionnaires and interviews with Directors, Counselors, Managers and other collaborators with Fundação Vanzolini show that the understanding in relation to the building of the proceeds of entities are not shared by all, that is to say: some interviewees see the results as arising out of income, being the expenses subtracted, and being emphasis given to profit, as done in ordinary enterprises; others are concerned with disclosing the end-activity of the institution. The current legislation establishes the use of the Statement of Income originally structured to meet the needs of institutions which work for profit, this way turning not only the openness but also the process of accounting to the society into something complicated. The suggestion made as a means to reduce the issue, is the use of the Statement of Value Added, adapted to meet the particularities of the third sector. The recommendation is further study on the subject in other nonprofit organizations, so as to test and improve the model of accounting and disclosure of the proposed proceeds, besides contributing to the development of models of measuring the proceeds resulting from end-activities with the focus on the society.

This research focuses on for-profit post-secondary education in the United States. Through autoethnography it seeks to examine the dissonance of function, belief and ethic in the role of a professional educator working in the proprietary industry. The autoethnographic data, based on personal memory data, email correspondence and interviews, show the challenges faced by staff and faculty in their efforts to meet revenue-linked performance targets set by corporate employers. The study uses grounded theory in conjunction with analytical autoethnography to identify the core concept of institutional pressure and to formulate a theory relating to the probable consequences of that pressure. While some staff and faculty are tempted to use questionable practices in order to meet required goals, others perceive they have no control over the circumstances that lead, for example, to the student attrition for which they are held responsible. The research describes how the autoethnographer and her co-workers were arguably recipients of negative feelings which were split and projected towards them by their employers and were unable to process or transform these negative feelings adequately. Some resigned from their positions and others were dismissed, but they departed taking this negativity with them in much the same way as a traditional scapegoat. As for-profit education continues to attract the attention of the media and regulatory bodies in the United States and similar colleges are established in other countries, this research has implications for those with expectations of education as a social good who find themselves required to work in a for-profit environment.

Although Latina/os are the largest minority group in California and enrolling in higher education in record-breaking numbers (Zarate & Burciaga, 2010), the graduation rate of this group is very low (Kewal-Ramani, Gilbertson, Fox, & Provasnik, 2007). A phenomenological approach was used in this study to explore the lived experiences of Latina/o students at a for-profit college in the Inland Empire. Students from different major fields of study described how they explored and sought college information, how they experienced both community and for-profit colleges, and described their levels of sense of belonging in both community and for-profit colleges. Students shared their experiences reflective of the serpentine pathway of college-conocimiento (Acevedo-Gil, 2017) and the influence of a sense of belonging (Hurtado & Carter, 1997; Hurtado & Ponjuan, 2005; Maestas, Vaquera, & Zehr, 2007) on their persistence in higher education. Findings indicate that Latina/o students have limited college choices, weigh criteria to choose a for-profit college after departing from community colleges to “transfer across,” and feel that they belong in the for-profit institution for reasons that included either feeling cultural congruity with other students, or simply experienced college community support from faculty/ staff. Recommendations include: instructors be assigned as mentors who are personable and exhibit genuine caring; for-profit colleges should be as financially accessible as community colleges for all students; and the personalization available in for-profit colleges should be implemented into the community colleges.

A disassembling of the Virginia Theatre Machine (VTM), LLC and its annual restaging of an adaption of Charles Dickens’ novella, A Christmas Carol. The VTM is a custom-built trailer theater that combines the performance energy of street theater with the magic and wonder of a fully designed theatrical production. I provide a historical context for this 21st century revising of mobile theater that switches the paradigm of the traditional theater experience by bringing the stage to audiences, for free. I draw from critical social and cultural theory to make sense of the audience impact in public and private outdoor spaces. I examine how each new performance environment brings its own resonance to bear on the wonder of the presentation at hand. I present the VTM as an alternative business model and form of theater outreach to inspire a new generation of theater-makers to rethink the traditional constraints of producing theatre.

The research applied multi-criteria decision-making analysis to donor decisions regarding the choice of a particular charity in order to identify which donor attitudes are significant in the giving decision. Factors affecting the appeal of major charities in Health and Disability were compared. The giving decision has not been widely researched overseas and particularly in New Zealand there is a need to do this in order to better manage Not-for-profit marketing resources. 24 factors associated with giving decisions were identified and quantified giving rise to a fully-specified giving model and potentially direct benefits to charitable organizations. The research has made a contribution to our understanding of donor choice determinants and giving models.

<p>Diskussionen om den svenska vården är ständigt aktuell, särskilt den som rör de tio till tolv procent som utgör privat verksamhet. De ekonomiska drivkrafter som finns i ett företag med vinstintresse kan anses vara oförenliga med vård av god kvalitet. Det är viktigt att kunna balansera incitamenten kvalitet och vinstintresse för att undvika att patienter eller brukare blir missgynnade. Den privata vården och omsorgen tampas med dagens rådande organisationskultur som säger att det är fult att tjäna pengar på vård. Den offentliga sektorn i sin tur arbetar mot kvalitetsmål vare sig de är företagsekonomiskt effektiva eller ej, samtidigt som de brottas med svårigheter gällande krav på ökad ekonomisk effektivitet, åtstramningar och problem med att mäta graden av framgång baserat på prestationer. Det komplexa i att kunna balansera vinstintresse och kvalitet och på bästa sätt möta omvärldens krav på styrning och mål har lett fram till denna undersöknings forskningsfråga som lyder:</p><p>Vilka likheter och skillnader förekommer i mellanchefers målarbete beroende på vinstintresse?</p><p>I en kvalitativ studie har sex stycken mellanchefer inom vård- och omsorgssektorn intervjuats med avsikt att skapa förståelse kring hur deras målarbete bedrivs. Vidare syftar studien till att försöka urskilja om och i så fall på vilket eller vilka sätt incitamentet vinstintresse påverkar detta målarbete. Utifrån studien har flera slutsatser dragits. Det finns skillnader i målarbete på grund av incitamentet vinstintresse. Exempel på dessa är konkretisering av mål och förtydligande av övergripande syfte. Samtidigt kan detta incitament inte betraktas som angörande för hur målarbetet utförs. </p><p>Nyckelord: Incitament, offentlig sektor, privat sektor, vinstintresse, mål.</p>

Diskussionen om den svenska vården är ständigt aktuell, särskilt den som rör de tio till tolv procent som utgör privat verksamhet. De ekonomiska drivkrafter som finns i ett företag med vinstintresse kan anses vara oförenliga med vård av god kvalitet. Det är viktigt att kunna balansera incitamenten kvalitet och vinstintresse för att undvika att patienter eller brukare blir missgynnade. Den privata vården och omsorgen tampas med dagens rådande organisationskultur som säger att det är fult att tjäna pengar på vård. Den offentliga sektorn i sin tur arbetar mot kvalitetsmål vare sig de är företagsekonomiskt effektiva eller ej, samtidigt som de brottas med svårigheter gällande krav på ökad ekonomisk effektivitet, åtstramningar och problem med att mäta graden av framgång baserat på prestationer. Det komplexa i att kunna balansera vinstintresse och kvalitet och på bästa sätt möta omvärldens krav på styrning och mål har lett fram till denna undersöknings forskningsfråga som lyder: Vilka likheter och skillnader förekommer i mellanchefers målarbete beroende på vinstintresse? I en kvalitativ studie har sex stycken mellanchefer inom vård- och omsorgssektorn intervjuats med avsikt att skapa förståelse kring hur deras målarbete bedrivs. Vidare syftar studien till att försöka urskilja om och i så fall på vilket eller vilka sätt incitamentet vinstintresse påverkar detta målarbete. Utifrån studien har flera slutsatser dragits. Det finns skillnader i målarbete på grund av incitamentet vinstintresse. Exempel på dessa är konkretisering av mål och förtydligande av övergripande syfte. Samtidigt kan detta incitament inte betraktas som angörande för hur målarbetet utförs. Nyckelord: Incitament, offentlig sektor, privat sektor, vinstintresse, mål.

For-profit postsecondary education rapidly expanded in the decade preceding the 2008 financial crisis. For-profit institutions enrolled 9% of undergraduate students in 2009, up from 3% in 2000. This growth that was promising is now troubling. Significant enrollment declines in 2010-2012, in light of regulatory risk, recent GAO reports, and public scrutiny of recruiting and lending practices, suggest the foundations are not stable. This paper will analyze recent strategic decisions in the for-profit postsecondary education market using the framework developed by Brewer, Gates, and Goldman (2002) and make predictions about firm strategies and the future of the industry.

Corporate income taxation has a profound impact on economic behavior in the United States. This dissertation focuses on two aspects: the impact of dividend taxation on investment and the impact of corporate income tax exemption on nonprofit organizations activity. The first essay compares dividend payout ratios of C and S corporations to test the validity of the traditional and the new views on dividend taxation. Average corporate income tax rate is used as an instrumental variable. The results support the traditional view. The second essay focuses on whether the exemption of nonprofit organizations from the corporate income tax affects the competition between for-profit and nonprofit hospitals. Time series and panel data analysis show that tax subsidies to nonprofit organizations have a positive impact on nonprofit hospitals market share.

In home support is now being provided to not only people with disabilities but also to those who are ageing or have a psychological impairment. It is preferred by both government and support recipients as a viable alternative to the more costly and disruptive institutional support. This study looks at the various parties that are involved in managing the boundaries when providing support in unconventional workplaces; workplaces that are also homes; homes that are controlled and managed by the person receiving the support, not the person supervising the worker. The distance the home is from the organisation, the place from which the employee is supervised becomes a physical boundary. Boundaries are also psychological; a home is a space that forms a safe refuge from the world, a home is comforting and secure; a space that contains precious possessions. The workers are working within someone's intimate space. This creates difficulties for both the workers and their supervisors. The study takes a psychodynamic approach. What is happening at an unconscious level influences the behaviour of the various parties and can change and distort the desired outcomes for the client. The material for the study was gathered from interviews, Murray's Thematic Apperception Techniques (TAT) (Teglasi 2001) style exercises and drawings from eight clients, five coordinators and five support workers. Two workplaces were observed and seven case studies collected. A survey of 389 support workers was conducted and analysed. The results highlight the preoccupation of organisations and through them service coordinators, with controlling risk in the workplace. This puts them at odds with clients who feel they have control over their own homes. Both clients and coordinators vigorously defend what they see as their territory. The coordinators are left feeling envious of the support workers who have a close relationship with their clients, a relationship about which, they as former support workers have personal knowledge. The support worker's role is to support. They are only able to do this by defending and smothering their own emotional responses through a veil of niceness. They are unable to express many of their own feelings, which might not only be regarded as shameful but also condemned by their employer. Most staff, both support workers and coordinators lack the skills to manage and understand their own emotional responses. Although there is no easy answer to the dilemma raised within this context. I hope by identifying what is happening organisations might be able to at least understand the origins of individual carers', clients' and coordinators' behaviours and take steps to provide a safe container in which these feelings can be explored and discussed. The in-home care industry has difficulty in recruiting and retaining staff. Organisations therefore need to invest in supporting staff who work in these situations.