Non-Profit-Organisationen (NPO) stehen vor vielfältigen Herausforderungen, die sie daran hindern, ihre Aufgaben erfolgreich zu erfüllen. Eine dieser Herausforderungen betrifft das Freiwilligenmanagement, das für einen nachhaltigen Betrieb unerlässlich ist. Um sie zu bewältigen, müssen enge Beziehungen zu Freiwilligen aufgebaut, Innovationen unterstützt und Strategien für Planung und Umsetzung entwickelt werden. Die digitale Transformation kann Probleme lösen und Effizienz, Reichweite sowie Transparenz verbessern, aber ihre Einbindung in den Non-Profit-Bereich ist noch begrenzt. Das Ziel dieser Masterarbeit besteht darin, die operativen Feinheiten von NPO zu erforschen, wobei der Fokus auf Herausforderungen, insbesondere im Freiwilligenmanagement, liegt. Erschlossen werden soll, wie die Digitalisierung Lösungen bieten kann. Angestrebt wird, auf Basis der Forschungsergebnisse umsetzbare Maßnahmen zu entwickeln und die Forschungsfrage zu beantworten: Wie ist das Freiwilligenmanagement in NPO organisiert, und welche Möglichkeiten der Digitalisierung können genutzt werden?:Zusammenfassung Abstract Inhaltsverzeichnis Abbildungsverzeichnis Tabellenverzeichnis 1. Einleitung 1.1. Forschungsgrundlage und Relevanz der Arbeit 1.2. Forschungsfragen und Ziele der Arbeit 1.3. Überblick zum Aufbau der Arbeit 2. Theoretischer Teil 2.1. Digitale Transformation in Organisationen 2.2. Non-Profit-Organisationen 2.3. Freiwilligenmanagement in Non-Profit-Organisationen 2.4. Status quo: digitales Freiwilligenmanagement in Non-Profit-Organisationen 3. Methodik 3.1. Ausgewählte Methode 3.2. Untersuchungsgruppe: Profil der Interviewten 3.3. Ablauf der praktischen Untersuchung 4. Ergebnisse 4.1. Quantitative Ergebnisse 4.2. Qualitative Ergebnisse nach Teilfragen 4.2.1. Nutzung und Zufriedenheit 4.2.2. Probleme und Lösungen auf Basis der digitalen Transformation 4.2.3. Herausforderungen in der Freiwilligenarbeit und Digitalisierungstreiber 4.2.5. Verbesserungspotenziale und Auswirkungen 4.2.6. Einfluss ehrenamtlicher Arbeit auf die digitale Transformation 5. Diskussion 5.1. Zusammenfassung der Ergebnisse 5.2. Erklärung und Interpretation der Ergebnisse 5.3. Einschränkungen der Untersuchung 5.4. Empfehlungen für zukünftige Forschung 6. Fazit Literaturverzeichnis Anhang Eidesstattliche Erklärung / Non-profit organizations (NPOs) face a variety of challenges that prevent them from successfully fulfilling their missions. One of these challenges concerns volunteer management, which is essential for sustainable operations. Overcoming it requires building strong relationships with volunteers, supporting innovation and developing strategies for planning and implementation. Digital transformation can solve problems and improve efficiency, reach and transparency, but its integration in the non-profit sector is still limited. The aim of this master's thesis is to explore the operational intricacies of NPOs, focusing on challenges, particularly in volunteer management. The aim is to explore how digitalization can offer solutions. The aim is to develop implementable measures based on the research findings and to answer the research question: How is volunteer management organized in NPOs, and what opportunities for digitalization can be used? For this purpose, a mixed methods approach combining quantitative measurements and qualitative interviews is used. The findings resulting from this integrated approach provide differentiated insights into the world of NPOs, in particular into volunteer management. The resulting discussion serves to summarize the interpretative analysis of the data and contextualize the findings based on the existing literature on digitalization in NPOs. Focusing on the possible integration of digital solutions in volunteer management, the project aims to identify ways to overcome challenges in non-profit organizations and thus contribute to the ongoing discourse on the importance and impact of digital transformation in the non-profit sector:Zusammenfassung Abstract Inhaltsverzeichnis Abbildungsverzeichnis Tabellenverzeichnis 1. Einleitung 1.1. Forschungsgrundlage und Relevanz der Arbeit 1.2. Forschungsfragen und Ziele der Arbeit 1.3. Überblick zum Aufbau der Arbeit 2. Theoretischer Teil 2.1. Digitale Transformation in Organisationen 2.2. Non-Profit-Organisationen 2.3. Freiwilligenmanagement in Non-Profit-Organisationen 2.4. Status quo: digitales Freiwilligenmanagement in Non-Profit-Organisationen 3. Methodik 3.1. Ausgewählte Methode 3.2. Untersuchungsgruppe: Profil der Interviewten 3.3. Ablauf der praktischen Untersuchung 4. Ergebnisse 4.1. Quantitative Ergebnisse 4.2. Qualitative Ergebnisse nach Teilfragen 4.2.1. Nutzung und Zufriedenheit 4.2.2. Probleme und Lösungen auf Basis der digitalen Transformation 4.2.3. Herausforderungen in der Freiwilligenarbeit und Digitalisierungstreiber 4.2.5. Verbesserungspotenziale und Auswirkungen 4.2.6. Einfluss ehrenamtlicher Arbeit auf die digitale Transformation 5. Diskussion 5.1. Zusammenfassung der Ergebnisse 5.2. Erklärung und Interpretation der Ergebnisse 5.3. Einschränkungen der Untersuchung 5.4. Empfehlungen für zukünftige Forschung 6. Fazit Literaturverzeichnis Anhang Eidesstattliche Erklärung

In a complex and dynamic market economy, for stability and maintaining a high level of competitiveness, its participants need constant work on all the main aspects of the formation, distribution and use of profits at the enterprise. Indeed, it is profit that is the main source of financing the activities of a business entity, satisfying the financial interests of the owners of the enterprise, its employees and the state. The aim of the master's thesis is to develop guidelines for managing the profit of small and medium-sized enterprises. The work examines the genesis of the concept of “profit” and the theoretical and methodological aspects of managing the profit of small and medium-sized enterprises. The sources used educational and methodological and research literature, the results of empirical research of the author and corporate reporting data. In the master's thesis, an algorithm for managing the profit of small and medium-sized enterprises was developed, which is based on the choice of a vector for managing profit taking into account the proposed classification, which allows an objective assessment of the financial results of the enterprise to determine scenarios of its development. / В условиях сложной и динамичной рыночной экономики для устойчивости и поддержания высокого уровня конкурентоспособности её участникам необходима постоянная работа по всем основным аспектам формирования, распределения и использования прибыли на предприятии. Ведь именно прибыль является основным источником финансирования деятельности субъекта хозяйствования, удовлетворения финансовых интересов собственников предприятия, его сотрудников и государства. Целью магистерской диссертации является разработка методических рекомендаций по управлению прибылью предприятий малого и среднего бизнеса. В работе рассматривается генезис понятия «прибыль» и теоретические и методические аспекты управления прибылью предприятий малого и среднего бизнеса. В качестве источников использовалась учебно-методическая и научно-исследовательская литература, результаты эмпирических исследований автора и данные корпоративной отчетности. В магистерской диссертации был разработан алгоритм управления прибылью предприятий малого и среднего бизнеса, в основу которого положен выбор вектора управления прибылью с учетом предложенной классификации, что позволяет получить объективную оценку финансовых результатов предприятия для определения сценариев его развития.

In response to the continuing challenges of homelessness in Victoria, BC, a variety of homeless-serving agencies are active in the region. Community concerns about these services have given rise to the practice of developing Good Neighbour Agreements (‘GNA’) and forming Good Neighbour Groups (‘GNG’) with local community members to monitor the social services, mitigate conflict, and prevent undesired impacts on the neighbourhoods. Based in an interpretive description methodology using interviews and document analysis, the purpose of this research is to explore the involvement of the street community in the development of one GNA and subsequent governance activities of the associated GNG. Findings demonstrate that individuals from the street community generally have not been directly involved but instead represented by a local homeless-serving agency, a model of representation that has important limitations. Despite the lack of formal involvement, people from the street community continued to engage independently in neighbourhood matters, undertaking ongoing advocacy work that in turn helped to yield greater participation of the street community in the GNG. / Graduate / 0617 / 0452 / 0615 / crossgeoff@yahoo.ca

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Lietuva per paskutinius keletą metų prarado lyderės pozicijas Vakarų Europoje lyginant apmokestinamojo pelno apskaičiavimo taisykles ir pelno mokesčio tarifo dydį, tačiau iš pirmaujančių šalių grupės nepasitraukė, nenusileidžia ji ir Latvijai bei Estijai, kuriose yra sukurtos taip pat vienos patraukliausių investuotojams pelno mokesčio sistemų Europos Sąjungoje. Siekiant įvertinti šalies patrauklumą užsienio investuotojams reikia įvertinti apmokestinamojo pelno apskaičiavimo taisykles bei apžvelgti pelno mokesčio tarifą. Šio darbo objektas yra apmokestinamasis pelnas. Tikslas – išsiaiškinti apmokestinamojo pelno apskaičiavimą. Šiam tikslui pasiekti iškelti šie svarbiausi uždaviniai: 1) išnagrinėti pelno sampratą bei pateikti informaciją apie pelno valdymą; 2) išanalizuoti Lietuvos akcinių bendrovių apmokestinamojo pelno apskaičiavimą; 3) išnagrinėti ir palyginti Lietuvos, Latvijos ir Estijos apmokestinamojo pelno apskaičiavimo tvarką; Darbą sudaro 3 pagrindinės dalys. Pirmoje dalyje “Pelno samprata ir valdymas“ nagrinėjama pelno sąvoka, išskiriami neatitikimai tarp finansinio ir mokestinio pelno bei pateikiamos pelno valdymo galimybės pasirenkant apskaitos politikos priemones. Antroje dalyje „Apmokestinamojo pelno apskaičiavimas Lietuvoje“ analizuojama akcinių bendrovių apmokestinamojo pelno apskaičiavimo tvarka, pateikiamos neapmokestinamosios pajamos, neleidžiami ir ribojamų dydžių leidžiami atskaitymai. Nagrinėjami galimi pelno mokesčio sumažinimo būdai bei metinė pelno... [toliau žr. visą tekstą] / Lithuania during several recent years has lost its leading position in Western Europe compared to calculation of taxable profit rules and income tax rate, but it is still one of leading countries, it keep up with Latvia and Estonia where also are developed one of the most attractive income tax systems in the European Union. In order to evaluate country’s attractiveness to foreign investors we need to evaluate calculation of taxable profit rules and review corporate income tax rate. The subject of this investigation is taxable profit. Purpose is to find out calculation of taxable profit rules. There are main tasks to achieve the purpose: 1) to investigate concept of profit and to give information about profit management; 2) to analyze calculation of taxable profit of Lithuanian stock companies; 3) to consider and compare Lithuanian, Latvian and Estonian calculation of taxable profit. This paper consists of three main parts. In the first part “Concept of profit and management”, is considered the profit concept, differences between taxable and accounting profit, also there is written about profit management opportunities choosing of accounting policy tools. In the second part “Calculation of taxable profit in Lithuania” is analyzed stock companies calculation of taxable profit and is introduced non-taxable income, not allowed and limited amount allowed deductions. Also there is written possibilities of reducing income tax and about profit tax declaration as well its purpose. The... [to full text]

Non-profit organisations serve disadvantaged people by fulfilling their social needs, promoting social inclusion and building economies. Non-profit organisations are confronted with a tightening funding environment, growing competition for donors and grants, rising demand for services and increasing calls for accountability. The objective of the study was to investigate the way in which non-profit organisations in the Western Cape province apply fifteen management factors of the Lussier Business Success Versus Failure Model. This model was successfully used in various parts of the world to predict the success or failure of a business. A descriptive research design, using a qualitative case-study research approach was used in this study. A purposive non-probability sampling method was applied, and convenience sampling was used to identify twelve participants from four non-profit organisations. Semi-structured interviews were conducted with founders, managers and staff. Descriptive and thematic analysis techniques were utilised, and a deductive coding approach was used to develop thematic areas. Thematic analysis showed three broad themes, namely people, management, and finance. The research established that the non-profit organisations applied nine success factors of the Lussier Business Success Versus Failure Model. Non-profit organisations keep accurate records and adequate financial controls. They do have staff with management experience, while the staff have limited NPO experience. The non-profit organisations make use of professional advisors and networks. The research also revealed that non-profit organisations experience challenges with income-generating activities. They do not plan for the long term and find it difficult to retain staff. Non-profit organisations also lack critical skills, such as strategic planning, marketing management, and administrative management. Non-profit organisations need to build and maintain relationships with government bodies, support organisations and other non-profit organisations. Enhanced information sharing and relationships will reduce the dependence on government grant funding. Applying management principles will enhance the long term survival of non-profit organisations. / Business Management / M. Com. (Business Management)