The thesis deals with the celection of suitable legal form for amateur theater group. The number of types of organizations, which are evaluated, is after the change of Civil Code quite huge and comprise besides non-profit organizations also border and mixed organizations. The main aim of thesis is to select the legal form, which is because of their characteristics the best for small amateur theater group and then set up an accountig system, which could the organization use. The amateur theater group is part of the Cultural department of the city, funded organization now. The main method is comparsion. Individually legal forms are compared according to valid laws and membership requirements, which is assigned a score. The sub-goals are creation of the code of rules and then set the accounting and taxes system.

Title: Establishment of a Non-Profit Organization Providing Sports Activities with Focus on Law and Organizational Structure Targets: The target of the work is to create a guide describing how to proceed with establishment of a non-profit organization providing sport activities from the legal point of view. Another target of the work is a creation or determination of an organizational structure for sport oriented non-profit organization with a membership of up to 100 members. Methods of research: The following methods were used to create a business plan: literature research, document analysis, semi-structured interview with an attorney-at- law relating to issues of establishment of a non-profit organization, semi-structured interview with a bookkeeper of AK Zlín relating to non-profit organization financing and tax issues. Results: The result of the work is a guide describing particular steps of a process relating to establishment of a non-profit organization. The guide includes necessary documentation for establishment of a sport club as a registered association. Within the work particular financial and other sources are listed with which the non-profit organization might dispose including subsidy programmes eligible for sport clubs with a legal form of a registered association. Further, the work...

<p>In today’s society, there is a growing interest in, and demand for Corporate Social Responsibility (CSR). Reasons for this can be multinational corporations’ increasing influence on world economy as well as scandals revealing horrible working conditions in different industries. In spite of the fact that the demand for CSR is growing, there has always been critics. The most influential critic is Noble Prize winner Milton Friedman, who claims CSR to be a waste of stockholders’ money. However, several articles claim, opposite Friedman, that CSR rather increases a company’s financial performance in the long run. These claims have made us curious about in what way CSR is related to a company’s performance. Moreover, it has led to us wanting to find out how CSR can influence customer perceptions on a product or service offering, and how these influenced perceptions affect company performance.</p><p>In order to concretize our problem we have chosen to use the clothing industry as a framework for our study. The choice of industry has its reasons in an increasing public interest in how clothes are manufactured, which is largely because of continuous scandals concerning poor working conditions in the clothing industry.</p><p>To find out how CSR can influence customer perceptions and company performance we have studied literature concerning the subject. Furthermore, these theoretical studies have led to us coming up with a model for how CSR can influence customer perceptions and ultimately affect company performance. This model is influenced by Heskett, Jones, Loveman, Sasser and Schlesinger‘s (1994) the Service-Profit Chain as well as by Carroll’s (1991) Pyramid of CSR and Levitt’s (1980) Total Product Concept. We call the model the Value Linking Chain and it depicts how different elements are put into an offer. Furthermore, how this offer is evaluated, both before and after the purchase, by customers and how those evaluations affect the company performance. In order for us to test this model empirically, we have interviewed representatives from companies, customers and non-government organizations.</p><p>The analysis indicates that customers are ready to boycott companies that do not behave socially responsible. This has lead to us widening our theoretical scope and revising the Value Linking Chain, which evolved into the CSR-Performance Chain.</p><p>In conclusion, CSR can influence customer perceptions on a product or service offering and in the end affect company performance through the links in the CSR-Performance Chain. Furthermore, we have found that companies’ level of CSR must lie on or above customers’ baseline (i.e. minimal acceptable level) in order for them to avoid boycotts, since boycotts affect company performance negatively.</p>

Soziale Innovation – Sie gilt als Lebenselixier moderner Gesellschaften und wird im sozialen Miteinander doch wenig benannt. Politiker und Wissenschaftlicher sehen in ihr den Schlüssel der gesellschaftlichen Neuerung, die durch Bürgerinnen und Bürger veranlasst wird. Und doch birgt die Vergegenständlichung einige Herausforderungen. Mit und in diesem Herausgeberband, der an der Technischen Universität Chemnitz entstanden ist, fragen wir uns: Mit welchem Paradigma wird sie belegt? Können wir das Konstrukt philosophisch fassen? Wie können Prozessmodelle der sozialen Innovation visualisiert werden? Welche Besonderheiten treten bei der Evaluierung und Steuerbarkeit auf? Und sind Non Profit Organisationen ein Inkubator für soziale Innovationen? Somit intendieren wir im vorliegenden Band einen holistischen Blick auf das beschriebene Phänomen für Wissenschaftler, Studierende und Interessierte. / Social Innovation - It is regarded as an elixir of modern societies, but sparse named in social togetherness. Politicians and scholars see it as the key to new social practices, which is caused by citizens. However, the clarification contains some challenges. In this publication, which was developed at Technische Universität Chemnitz, we ask: Which paradigm is deposited? Can we comprehend the construct philosophically? How can process models of social innovation be visualized? Are there conditions of evaluation and controllability? Are non-profit organizations an incubator for social innovation? Thus, in the present volume we intend a holistic view of the described phenomenon for scientists, students and interested parties.

The goal of this thesis was to compare Czech and Spanish non-governmental non-profit organizations and analyze common and diverse characteristics using international comparison in several areas. As a representative of the Czech non-profit sector was chosen ADRA, o.s. Spanish nonprofit sector was represented by the organization Manos Unidas. Findings revealed differences in investigated areas. However, founded differences were not so significant to identify one of the non-governmental non-profit organizations as a significantly better one. Nevertheless the author recommended transferring some of the best practices of Manos Unidas to ADRA, o.s.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-08-24T12:50:50Z No. of bitstreams: 1 Silvana Festa.pdf: 1662919 bytes, checksum: 119a559c83c5ddf510753b66f715f1c5 (MD5) / Made available in DSpace on 2017-08-24T12:50:50Z (GMT). No. of bitstreams: 1 Silvana Festa.pdf: 1662919 bytes, checksum: 119a559c83c5ddf510753b66f715f1c5 (MD5) Previous issue date: 2017-08-17 / The Third Sector consists on a broad and diverse set of institutions, such as foundations, associations, non-governmental organizations, philanthropic entities, and others, which are private non-profit initiatives and serve to social needs. Thus, this research aims to highlight the use of the financial budget as an essential tool in the effective administration of entity in Third Sector, within the scope of the College Institution. The research used some technical procedures and instruments such as bibliographical and documentary research, analysis and interpretation of literature and study case on a Third Sector entity at the College area. This study is justified due to the transparency and credibility of the institution of at College Education, in addition to assisting it and improving its financial and accounting budget administrative routines. The study concludes that the use of budget as a management tool contributes to the improvement of controls and to an adequate financial management of College Institution, helping the management process and decision making, since the financial resource looks for a better result on the budgeting with the promotion of financial sustainability and guaranteeing the execution of teaching, research and extension policies / O terceiro setor consiste em um abrangente e diversificado conjunto de instituições, como fundações, associações, organizações não governamentais, entidades filantrópicas e outras, que são iniciativas privadas sem fins lucrativos e atuam em prol das necessidades sociais. Assim, esta pesquisa tem como objetivo evidenciar a utilização do orçamento financeiro como ferramenta imprescindível na administração eficaz da entidade do terceiro setor, no âmbito da instituição educacional superior. A pesquisa utilizou alguns procedimentos técnicos e instrumentos, como pesquisa bibliográfica e documental; análise e interpretação da literatura e estudo de caso, em uma entidade do terceiro setor, na área de educação superior. Este estudo justifica-se em razão da transparência e credibilidade da instituição de educação superior, além de auxiliá-la e aprimorar suas rotinas administrativas orçamentárias financeiras e contábil. O estudo realizado permite concluir que a utilização do orçamento como ferramenta de gestão contribui para a melhoria nos controles e para uma gestão financeira adequada da IES, auxiliando no processo gerencial e nas tomadas de decisões, uma vez que o recurso financeiro busca um melhor resultado na efetivação orçamentária com a promoção da sustentabilidade financeira e garantia da execução das políticas de ensino, pesquisa e extensão

The aim of this diploma thesis is suggestion of communication strategy for the Children's Centre by FTN (non-profit organization). The first part is dedicated to the theoretical definition and explanation of terms from the perspective of non-profit organizations. After a theoretical introduction followed by a practical part of the thesis, which consists of online research and the specific proposed activities for the non-profit organization with regard of the obtained results. Analyzes marketing mix, the current situation and possibilities for its solution.

This diploma thesis assess the analysis of range of services provided by the non-profit organizations in the areas along the borders of South Bohemian region. This assessment is to be based on gaining information on current condition of non-profit sector in the given region as well as the possibility of cross-border cooperation with foreign subjects of similar kind. The practical part of this diploma thesis is dealing with research of the range of activities being engaged by the non-profit organizations in the area. Non-profit organizations which had been asked have shown the interest in cooperation with both domestic and foreign non-profit organizations. Based on the output of the research a report concerning the condition of the non-profit sector has been made, as well as recommendation on further activities of the non-profit organizations.

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.

In today’s society, there is a growing interest in, and demand for Corporate Social Responsibility (CSR). Reasons for this can be multinational corporations’ increasing influence on world economy as well as scandals revealing horrible working conditions in different industries. In spite of the fact that the demand for CSR is growing, there has always been critics. The most influential critic is Noble Prize winner Milton Friedman, who claims CSR to be a waste of stockholders’ money. However, several articles claim, opposite Friedman, that CSR rather increases a company’s financial performance in the long run. These claims have made us curious about in what way CSR is related to a company’s performance. Moreover, it has led to us wanting to find out how CSR can influence customer perceptions on a product or service offering, and how these influenced perceptions affect company performance. In order to concretize our problem we have chosen to use the clothing industry as a framework for our study. The choice of industry has its reasons in an increasing public interest in how clothes are manufactured, which is largely because of continuous scandals concerning poor working conditions in the clothing industry. To find out how CSR can influence customer perceptions and company performance we have studied literature concerning the subject. Furthermore, these theoretical studies have led to us coming up with a model for how CSR can influence customer perceptions and ultimately affect company performance. This model is influenced by Heskett, Jones, Loveman, Sasser and Schlesinger‘s (1994) the Service-Profit Chain as well as by Carroll’s (1991) Pyramid of CSR and Levitt’s (1980) Total Product Concept. We call the model the Value Linking Chain and it depicts how different elements are put into an offer. Furthermore, how this offer is evaluated, both before and after the purchase, by customers and how those evaluations affect the company performance. In order for us to test this model empirically, we have interviewed representatives from companies, customers and non-government organizations. The analysis indicates that customers are ready to boycott companies that do not behave socially responsible. This has lead to us widening our theoretical scope and revising the Value Linking Chain, which evolved into the CSR-Performance Chain. In conclusion, CSR can influence customer perceptions on a product or service offering and in the end affect company performance through the links in the CSR-Performance Chain. Furthermore, we have found that companies’ level of CSR must lie on or above customers’ baseline (i.e. minimal acceptable level) in order for them to avoid boycotts, since boycotts affect company performance negatively.