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.

Thesis (Ph. D.)--Northeastern University, 2008. / Title from title page (viewed Aug. 3, 2009). Graduate School of Arts and Sciences, Law, Policy and Society Program. Includes bibliographical references.

abstract: This study examined instructional and attitudinal changes influencing faculty members in a proprietary college after the parent company divorced itself from day-to-day leadership decisions during a "teach-out." A teach-out is the process of school closure, when the college stops enrolling new students, but teaches out currently enrolled students. It explores the strongest influences on faculty members during the teach-out process; how faculty members negotiate their work and how the changes appeared to impact students. Study findings revealed that the strongest influences were fellow faculty members. Several rose as leaders and essentially became educator activists starting a movement focused on what they believed to be an essential component of education and what had been missing previously, namely, creativity. They were supported in this endeavor by local leadership who served as "uplinks" and silently gave power to the movement. Students and the organization became beneficiaries of the renewed engagement of their instructors, which led to increased retention and placement rates. This study sought to understand the marked shift in the organizational culture and climate that governed faculty work life through the framework of organizational discourse as well as from a social justice context of freedom from oppression. Through the use of phenomenology and qualitative methods, including autoethnography, this study found that the structure of the teach-out effectively created a space for transformational leaders to emerge and become educator activists. This initial study provides a promising model for faculty engagement that appears to have positive outcomes for individual faculty members, students and the organization. / Dissertation/Thesis / Ph.D. Justice Studies 2014

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 graduation thesis is considered with an analysis of corporate culture at non-for-profit organization. Present knowledge about corporate culture and methodical procedure of analysis of corporate culture in general are summarized at the theoretical part. Corporate culture of particular non-for-profit organization at stage of transformation is analyze at the practical part. There are described differences between corporate culture of commercial and non-for-profit organization. Final goal is to propose a procedure of turnover of corporate culture so the organization should get a competitive advantage.

No description available.

Objective: This study was completed as a follow up to research regarding buprenorphine Medication Assisted Therapy (MAT) in Johnson City Tennessee for-profit clinics. We wished to determine the practice patterns over the last three years. Methods: Johnson City for-profit Medical Assisted Therapy clinics were called with a telephone survey. When the clinic representative answered the phone, they were asked questions regarding patient costs for therapy, insurance coverage, counseling offered on site, and opportunities for tapering while 20 weeks pregnant. Results: At all the MAT clinics contacted, the representative informed us that tapering in pregnancy could be considered contrary to current national guidelines. 43% of the clinics are now accepting insurance as compared to 0% in the 2016 study. The average weekly cost per visit remained consistent. Conclusion: The concept of tapering buprenorphine during pregnancy appears to have become a standard of care for this community and it is offered at all of the clinics that were contacted, some even require it, even though national organizations such as American College of Obstetricians and Gynecologists and American Society of Addiction Medicine; do not recommend this approach. Patients who have insurance including government funded insurance, are now able to obtain buprenorphine with no out of pocket expense at numerous clinics. The high cost for the uninsured patient continues to create an environment conducive to buprenorphine diversion.

Indiana University-Purdue University Indianapolis (IUPUI) / Neoliberalism is a pro-capitalist ideology that cycles money and power to the elite class by deregulating or privatizing the public sphere and is fueled by economic exploitation and oppression. This dissertation examines the neoliberal construct at work in the privatization of Indianapolis Public Schools (IPS) from an ethnographic lens using the vantage point of an elected IPS board member. The literature surrounding the privatization of public schools offers stories from all over the U.S., however the conditions surrounding the privatization of public education systems are similar irrespective of geographical location. Common themes across the country include the de-professionalization of teachers, the circulation of the narrative myth of failing public schools and charter schools as a positive alternative, and overarching patterns of continued school segregation, gentrification of inner cities, and racial migratory patterns of residents affecting school enrollment. Theoretical framing employed in this study includes Punctuated Equilibrium at the macro level; sociopolitics and logics of action at the meso level, and critical theory and politics of resistance at the micro level of analysis. The analysis of data was conducted thematically and data sources encompass a self-authored blog as well as personal communications and reflections, news articles, and board documents. Results of this study illustrate that IPS as an organization underwent a fulcrum point of change, or ‘Punctuated Equilibrium’ in which it ceased to be an exclusively public institution and began to establish partnerships with private charter school companies with inherent profit motives, via the ‘Innovation School Network’. There were many political players involved in orchestrating this change, and those interest groups and their logics of action are detailed. Implications of this study include identifying the future spread of school privatization and possibilities for disrupting the furthering of this neoliberal agenda.

As an under-researched form of coordination and control, little is known of how collegiality is practiced, especially in for-profit firms. Our thesis has sought to address this research gap by interviewing professionals from two fields which are recognized as collegial, namely lawyers and architects. Our aim was to depict how for-profit firms coordinate and control using collegiality in relation to the traditional modes of governance of bureaucracy and management. We do this by utilizing the concept of institutional logics which focuses on field-level meaning systems and how actors use these systems of values, beliefs and expectations to make sense of their institutional environment. We could observe a clear coexistence of all three modes of governance. Our respondents indicated an awareness of the different logics and demonstrated an understanding of which governance mode was called for in which situation. This interplay was highly contextual and contingent on each situation's institutional demands and expectations. Collegial values were keenly advocated, yet work tasks that were legalized were also bureaucratized. The coexistence of fundamentally contradictory governance modes did not however appear to meet much internal resistance and seemed to rather function peacefully with wide employee acceptance.

Objectives This study was undertaken to confirm that patient reports on buprenorphine medication-assisted therapy in for-profit buprenorphine clinics in our community were personally costly. We contacted all 17 for-profit clinics in our community and confirmed the patient reports that a significant financial payment of ≤$100 was required for each visit. We also found that tapering of buprenorphine dosage in pregnancy was offered by several of the clinics. Methods A telephone survey was conducted with the 17 for-profit buprenorphine clinics located in the Johnson City, Tennessee area. The clinic representative who answered the telephone was asked questions regarding patient costs for therapy and availability of tapering programs for pregnant women. Results Patient reports that the for-profit clinics are costly were confirmed. None of the clinics accepted insurance reimbursement of any type. The most common weekly costs were $100 per visit. A majority of clinics offered biweekly or monthly visits at significantly increased rates. Clinic representatives stated that a majority of clinics would consider buprenorphine tapering programs for pregnant women. Conclusions The high cost of for-profit clinics is a barrier for patient access to medication-assisted therapy with buprenorphine. Tapering of buprenorphine dosage in pregnant women has penetrated buprenorphine management practice in our community. Further research is needed to determine whether elimination of cost barrier would have a positive effect on the rates of neonatal abstinence syndrome.