Background: Non-for-profit organizations’ presence has increased worldwide during the last decades. This type of organizations develop their activities in a complex and dynamic environment. Furthermore, for non-for-profit organizations (NPO) the fit between strategy and environment is a key determinant of success. For NPOs, strategy practices and models need adaptation due to its key differences with for-profit organizations. Aim: Bring an understanding on what are the unique aspects of strategic planning in an NPO. Methodology: This paper involves a qualitative case study of a non-for-profit organization, LHC Ungdom, which is an ice-hockey club for the youth in the city of Linköping, Sweden. The study involved 10 semi-structured interviews with the organization’s full-time employees (management and administration) and volunteers (coaches and team managers). The interviews explored areas such as strategy, planning, mission, results measurement, communication and success. Findings: This study identifies the main and unique aspects of strategic planning in NPOs. Furthermore, by the addition of new lenses to strategic planning, such as the Stakeholder theory and the Agency Theory, it has led to develop a conceptual framework, which reflects the connections between the unique main aspects of strategic planning on NPOs, but also, highlights in which areas different stakeholders are relevant and how different relationship conflicts arise. Concepts: -Non-for-profit organization: Organizations having a distinct mandate to be good stewards of the resources they receive towards the pursuit of their mission. -Strategy: A plan of action designed to achieve a long-term or overall aim. -Strategic Planning: A systematic process of envisioning a desired future and translating this vision into broadly defined goals or objectives and a sequence of steps to achieve them.

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...

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.

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.

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We meet different kinds of exposures with extraordinary crisis situations in today world. It is both from nature (earthquake, overflooding) and from people themselves ( escape of dangerous chemical substance, fire and so on). Even if we try to prevent these situations, we cannot exclude they will never happen again. In these situations there should be some state apparatus which represents the crisis management, Integrated rescue system- Rescue service, Fire department, and Police of the Czech Republic. Also the public service and another physical subjects concerned with this problems. It is up to all of us not to be reckless and to try to help. Because all of us can help not only as a person but also in some organization which we can use in these situations. There are many different public organization in the Czech Republic which are prepared to help people in crisis situations. But there is a big difference between them, mostly because of their externalization. What is common for all of them is that they are all for helping people. Some of them help people in crisis situations, some help the alcoholics, drug addicts, seniors, children. Each of us think about something different when we say crisis. The person is very various kind, who is adaptable even in very difficult situations. The question is, when he can manage all the problems alone and when all his energy is gone and he looks for help from another subjects, also from the organization. The extraordinary situations have happened in South Bohemia for ages. The effectual and quality help should be all-round and therefore it is necessary the help should be offered in cooperation of all local recources.

The aim of the thesis will focus on ethics for professional accountants, who are not only accountants, but also tax consultants and auditors. Confidence in the profession greatly weakened by major accounting scandals in the U.S. and in Europe at the turn of the millennium. I will focus on ethics from the perspective of philosophy and from the perspective of management in the introduction of the theoretical part. The theory of sustainable development and corporate social responsibility relates also with business ethics. In response to accounting scandals in the U.S. the new law was agredd and this documnet established new requirements for companies trading on the American Stock Exchange and drew an attention to code of ethics for professional accountants. I will describe the different types of accounting fraud in the practical part, said publicated examples.

本論文為關於營利與非營利機構之營運管理策略之兩篇理論性質的文章。 第一篇文章旨在探討營利機構之實質盈餘管理策略。本研究檢驗在產品市場競爭下，公司如何透過實質盈餘管理策略來滿足盈餘目標之要求以及公司之實質盈餘管理動機會如何影響市場競爭對手之行為。本文考慮一個兩期非合作之R&D競爭寡占模型。本文假設存在資訊不對稱；具有私人資訊的廠商為追求獲利最大亦或追求盈餘目標達成兩種類型。本文透過完美貝氏均衡 (perfect Bayesian equilibrium) 解出分離均衡 (separating equilibrium) 與混和均衡 (hybrid equilibrium)。 本研究指出追求獲利最大類型之廠商可以藉由影響競爭對手之猜測來進一步左右追求盈餘目標達成類型之目標達成之可能性。在分離均衡中，當外在成本衝擊未超過預期時，追求獲利最大類型之廠商無誘因藉由R&D 投資水準之提升來規避負向成本衝擊以影響市場對手猜測並且進一步提升其產品市場競爭力。因此，追求盈餘目標達成類型之盈餘目標無法達成。 在混和均衡中，當外在成本衝擊超過預期時，追求獲利最大類型之廠商有誘因採取混合策略以誤導市場對手之猜測;該類型之廠商可以藉由部分模仿盈餘目標達成類型之R&D 投資策略以混淆競爭對手之信念並且提升其產品產出、獲利水準。在此，追求盈餘目標達成類型之盈餘目標能夠達成。本研究之結果有別於傳統R&D盈餘管理實證文獻中，公司內部當局有誘因透過R&D支出的減少用以滿足公司短期之盈餘目標 (Barber et. al., 1991; Bushee, 1998; Graham, 2005) 。本研究指出公司可以藉由R&D 投資水準之提升，以創造“cookie jar” 並且有助於公司獲利提升與盈餘目標之達成。此外，本研究與盈餘奇異現象之實證研究 (earnings kinky) 結論一致: 公司可以藉由盈餘管理策略來達成盈餘目標，但是盈餘目標之達成不盡然是透過盈餘管理策略 (Dechow, Richardson and Tuna, 2003)。 第二篇文章旨在探討非營利機構提供非獲利性質服務之策略性之影響。本研究指出非獲利性質服務之提供不僅有助於非營利機構於獲利性質服務之競爭優勢的提升，相對於營利機構。當所有權與經營權分離時，若市場需求彈性為不具彈性時，非獲利性質服務之提供對非營利機構之經理人而言，可以做為一個策略工具藉以促使該機構之所有人提供一個於獲利部分過分補償之薪酬水準。此外，隨著非獲利性質服務之外生價格的提升，當非營利性質服務之外生價格的提升對於非營利機構之所有人與經理人利益衝突影響之間接效果大於對獲利性質服務價格影響之直接效果時，非營利機構之所有人仍然會提供一個獲利部分過分補償之薪酬水準。這會有助於非營利機構於獲利性質服務之競爭優勢的提升。 / This dissertation consists of two theoretical studies on the operation strategies of for-profit and non-profit firms. Chapter 1 addresses how firms use real earnings management to meet or beat their earnings targets, and how this influences sequential product market competition. We study this issue in a two-period non-cooperative R&D competition with one-sided asymmetric information in which the informed firm could be either the maximizing type or the target-meeting type (or target-beating). We show that the maximizing type of the informed firm’s R&D investment level could influence rival firm’s conjecture about the informed firm’s type which in term affects the success of meeting or beating the target for the target-meeting type of the informed firm. We find that the privately informed firm can increase its R&D investment in the first period to meet or beat the earnings target. This can help the firm increase profits in a sequential product market competition. More precisely, once the cost uncertainty realized is realized to exceed expectations, the maximizing type of the informed firm could hide its identity by adopting a mixed strategy and setting its R&D investment and output level higher than in the separating equilibrium. Contrary to popular claims that meeting or beating short earnings targets induces an R&D investment reduction (Barber et. al., 1991; Bushee, 1998; Graham, 2005), we show that R&D overinvestment can give an opportunity to create some reserves, i.e., a cookie jar, to be used later to earn a higher profit and reach later targets. Our result is also supporting the observation of firms meeting or beating the earnings target, but not necessarily using earnings management (Dechow, Richardson and Tuna, 2003). Chapter 2 shows that the provision of not-for profit service would not only give not-for-profit organizations a competitive advantage over for-profit organizations. Under the separation of control and ownership, we illustrate that once market demand is inelastic, the provision of not-for-profit service serves as a strategic device for the manager of a not-for-profit organization and thus induces the owner of a not-for-profit organization to overcompensate his manager regarding the margin of profit. Moreover, as the regulated price of not-for-profit service increases, a not-for-profit organization could still over-compensate his manager in regard to profit, when the indirect effect on increasing preference difference between the owner and manager of the not-for-profit organization dominates the direct effect on market price. Thus, a not-for-profit organization could charge more in for-profit service.