Corporate support for the Arts, what views are held by the corporate sector about their support for the arts in Australia? Comparison of the literature of the not-for-profit arts sector in Australia with that of the USA and Britain highlights differences in the structure of philanthropic trusts in the USA and their contribution to the not-for-profit arts and the benefit of arts funding in Britain due to support form funding from lotteries. The Australian not-for-profit arts sector does not have support from lottery funding or a long history of support from philanthropic sources. An alternate funding source is corporations, and the role they play in support for the not-for-profit arts in Australia whilst acknowledged, remains unclear. With the use of an Interpretivist approach, this has been an exploratory study. Data was generated through focused interviews with representatives from companies, agencies of government and private philanthropy. The findings from the research have lead to the formation of the view that for the participant populations, support for the arts is considered to be sponsorship (perhaps mirroring structural changes in wider society); that is becoming focussed and strategic and in some instances comes at the expense of sports funding. Competition for corporate funding is not confined to the arts, but the wider not-for-profit sector and corporate decision making has become more astute. Policies and procedures support the decision process, aligning it with corporate goals reducing any impact of internal bias.

This dissertation offers insight into the organizational lives of small and new not-for-profits. The first essay used three different estimation strategies to model the role of revenue type in the growth in young and small not-for-profits. We find that increases in the percentage of a not-for-profit’s revenue portfolio going to dues, indirect support, or non-mission income will suppress growth and that there is no “optimal” model across subsectors. The second essay uses over twenty years of panel data to predict which factors indicate the impending recovery of a financially vulnerable small and young nonprofit. Support for hypotheses based in the literature is mixed, but the key insight is that nonprofits need to save if they want to get healthy: bringing in revenues is not enough. Finally, the third essay uses a qualitative approach on young and new mental health not-for-profits in the state of New York. Using comparative case studies, this study analyzes the internal and external factors surrounding the demise of small and young mental health nonprofits. This study finds support for several of the potential causes of nonprofit demise in a newly proposed typology.

Directors in not-for-profit organizations are not only monitors who ensure that financial reports are free from misreporting but also often act as fundraisers. This paper examines the intensity of directors’ monitoring when management misallocates expenses to solicit donations; especially whether the directors’ oversight is influenced by the organization’s expense disclosure transparency and the donors’ evaluation focus. The results from two experiments indicate that directors play a monitoring role to not allow management’s expense misallocation. Further, the enhanced transparency of expense disclosures increases directors’ tendency not to endorse management’s expense misallocation. However, the donors’ adoption of a balanced evaluation process (i.e., considering both financial and nonfinancial performance metrics) reduces directors’ monitoring compared to the donors’ adoption of an expense-focused evaluation process (i.e., focusing solely on financial metrics). This effect of the donors’ adoption of a balanced evaluation process occurs when directors anticipate donors will not donate to the not-for-profit organization, but not when directors anticipate donors will donate. This paper contributes to a richer understanding of directors’ role in not-for-profit organizations’ expense misallocations. Implications for nonprofit governance are discussed. / Thesis (Ph.D, Management) -- Queen's University, 2011-08-29 14:29:22.41

ABSTRACT This thesis studies the background of the largest single farmer organisation in Australia and its role in influencing practice change. The study seeks to address a number of questions starting with: how did a small Western Australian farmer group reach national prominence over a relatively short period and become a major influence on agriculture in Australia? This research uses quantitative and qualitative methods and is informed by a constructionist philosophy. The research process involved five phases. Phase one consisted of examining the possibilities of the research and its value. It also addressed the research problem and questions. Phase two involved a survey of Kondinin Group members and negotiating with the Kondinin Group for access to its database. The survey was faxed to 1501 members in the northern region of Australia and the data from 272 responses was entered and reported. From this, the researcher could validate that the study had merit and the Kondinin Group was making a substantial difference to its members. Phase three revolved around a literature review to see what information was available on the Kondinin Group and other farm organisations. The study also examined how the group related to management and organizational theory, social trends and the body of work on extension and farmer capacity building. Phase four sought to further examine the organisation through interviews with key informants including people from the Kondinin Group and other farm organisations. Phase five of the research involved bringing information and data together to more comprehensively address the research questions and draw conclusions from the study. It also examined the challenges facing the Kondinin Group and lessons that can be drawn for other organisations along with identifying further research that may be worthwhile.

Research about leadership is often common within the private- and the public sector, which has presented a large range of different leadership theories, concepts, styles and distinguished characteristics. We consider that far too little attention has been given to leadership within the third sector, which is why we consider that our study stands out, as well as making it interesting and relevant in today’s society. In our case study, we have examined what distinguishes leadership in the third sector. To answer this, we have conducted six semi-structured interviews with six different leaders within the Red Cross in Sweden. Our case study is based on a deductive approach through a qualitative method, the empirical material has been gathered and analysed through the use of five different leadership theories. Based on our result, we are able to ascertain that leadership within the third sector is characterised by the leader´s will and ability to serve its fellowship. Furthermore, we also came to the conclusion that leaders within the third sector are strongly influenced by organisational values, and that these values are considered a central part of the third sector.

Yes / Theory predicts that the voluntary or community sector will contribute a range of services that are not delivered by the state or private sectors. This paper examines the changing contributions of the community waste sector in the UK to reflect upon these claims. A rosy picture of the community waste sector is presented from research on the sector in 2002, with a growing number of organisations carrying out a range of services, drawing on multiple and diverse sources of funding. More recent evidence, and information drawn from outside the sector, however, suggests that regulation, competition, and changes to funding regimes are putting the sector under considerable pressure, such that it is likely to change, and that some parts of it will contract. In terms of the claims from theory, the paper finds evidence that the community sector can and has been innovative in the services it provides and the way that it provides them, though similar innovations may emerge from the private and public sectors. The sparse evidence on participation and recycling rates in kerbside and civic amenity sites are equivocal on whether the sector provides enhanced communication as theory would predict. Overall, the paper highlights the difficulty in achieving direct comparisons between the waste sectors without specific focused research for this purpose. It concludes that the challenge for European, national and local government is to influence the necessarily constructed waste markets in a way which will enhance rather than discourage service providers to innovate in the waste material collected, and to communicate effectively with the public whom they serve. Such policies promise to encourage the effective delivery of sustainable waste services from all three - public, private and community - sectors.

Depending on their needs for enhancing and sustaining their business and market values, some firms choose to operate with a corporate governance structure of CEO duality, in which an executive serves as the CEO and the chairperson of the board of directors. The problem addressed in this study is that past empirical and theoretical studies of the relationship between CEO duality and firm performance of organizations across different industries have generated ambiguous results, and no studies have focused specifically on the relationship between CEO duality and financial performance of not-for-profit hospitals. Based on agency and stewardship theories, and considering that CEO duality's effects on firms' financial performance are contextually specific to each type of industry and dependent on certain industry conditions, the purpose of this quantitative study was to answer 3 research questions that examine the relationship between CEO duality, presence of physicians on governance board, hospital size, hospital age, board size, and financial performance of not-for-profit hospitals. This study used multiple regression analyses of data of financial indicators from 146 U.S. not-for-profit hospitals selected from the Office of Statewide Health Planning and Development database of California, for the period from 2009 to 2012. The results of this study suggested CEO duality and presence of physicians on healthcare governance were not related to financial performance of not-for-profit hospitals. The outcomes of this study can promote positive social change by bringing awareness of appropriate healthcare governance structures that enhance organizational effectiveness and sustain hospitals' charitable missions of provision of community services and transformation of communities and society.

Every day, I come across improper conduct, disobedience, breaking the law and subsequently also the criminal activity. In my final thesis, I wanted to summarize everything that is connected to the issue of alternative penalties and to aim especially at such punishment that is sometimes underestimated as re-education. Nevertheless, the new Criminal Code covers them to a large extent. Thanks to this elaboration and usage of alternative punishment in practice their usage is becoming more and more known among the public. Let's hope that it will help to deal with overcrowded prisons and to lower the costs on the prisons' operation. The aim of this thesis is to stress the importance of alternative punishment in practice, especially to show such way of punishment as important and significant mechanism for enforcing punitive sanctions thank to all workers of probationary and mediation services. I believe that processed statistics and questionnaires shall enlighten the whole processing of the topic and shall show how the public views the issue of alternative punishment.

Grounds for the topic of my thesis are connected with approved Amendment Act of Community Interest Societies. The aim of the work is to explain reasons that made the legislation power approve the amendment (mentioned above), specification of the most essential features of legal entities of a non-profit sphere, and usage of comparative levelling of the original statutory text with the actual legal regulations. The thesis is devided into 8 chapters and results from the basic characteristics of legal entities of the non-profit sphere in relation to a short discursion respecting their historical evolution. Attention is paid to general definition signs of these legal entities. The work focuses on legal status a Community Interest Society in the context of the Czech Legal Order. Great attention is paid to the Amendment Act of a Community Interest Society, especially with respect to the newly constructed conception in the area of authorities status of Community Interest Society and alignment of their acticity. The thesis deals with procedural process during foundation and liquidation of that kind of non-governmental organization and activities that are typical of the Community Interest Society. The merits of the thesis is characteristic of use of comparative view of the original statutory text concerning...

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.