This diploma thesis is focused on the collision between the profit and non-profit sector and their organizational culture using the example of the unique programme known as "World of Difference" managed by the Vodafone Foundation. The main idea of this programme is to enable people to take time out and to be paid to work for a nonprofit organization of their choice, bringing their their own skills and experience. The aim of the thesis is to analyze and describe the collision between the profit and non-profit sector and their organizational culure during the year of their cooperation. This thesis consists of two parts: the theoretical part and the practical part. The theoretical part presents the topic of organizational culture as the context including context of social and psychological relationships and phenomenona. There is also summarized the basic characteristics of the non-profit sector and for-profit sector and the various possibilities of their cooperation. It is also discusses the issue of diverzity in the workforce of organizations. The practical part of the thesis contains qualitative research focused on the experiences of cooperation between both participants - the non-profit organizations and for-profit organization. There is also the description and analysis of four interview from the...

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.

Title: Sustainability in non-profit organizations. Exploring drivers, challenges, and opportunities This study explores the drivers, challenges, and opportunities that non-profit organizations face when adopting sustainability practices. By focusing on the drivers, challenges, and opportunities, the study investigates what motivates these organizations to adopt sustainability practices, challenges, and unique opportunities.  The method chosen for the study has enabled an in-depth analysis using triangulation of the organization's sustainability information and interviews. These have illustrated a complex interplay of cultural, strategic, collaborative, and institutional factors driving sustainability efforts. For example, resource constraints were consistently mentioned in interviews as a predominant challenge, whereas organizational documents pointed towards collaborative endeavors as a critical solution. This dual perspective underscores the balance between challenges and solutions in sustainability work. The findings indicate that sustainability in non-profit organizations is subject to change, influenced by internal dynamics, including the alignment with core objectives and the necessity to maintain societal relevance. External pressures, such as expectations from stakeholders such as donors, volunteers, and regulatory bodies, further shape these initiatives. These organizations encounter challenges, including resource limitations and knowledge gaps, which they address through collaborative initiatives and educational endeavors. Opportunities arising from sustainability include enhanced member engagement and environmental impact mitigation. This research portrays sustainability as an ongoing process with challenges and opportunities, emphasizing the importance of integrating sustainability into operational strategies. / Titel: Hållbarhetsarbete inom icke vinstridvande organisationer. En undersökning av drivkrafter, utmaningar och möjligheter. Denna studie utforskar de drivkrafter, utmaningar och möjligheter som ideella organisationer står inför när de inför hållbarhetspraktiker. Genom att fokusera på drivkrafter, utmaningar och möjligheter undersöker studien vad som motiverar dessa organisationer att införa hållbarhetsarbete, utmaningar och möjligheter.  Metoden som valts för studien har möjliggjort en djupgående analys genom triangulering utav intervjuer och hållbarhetsinformation hos fyra organisationer. Dessa har åskådliggjort en komplex samverkan av kulturella, strategiska, samarbetsmässiga och institutionella faktorer som driver hållbarhetsarbetet. Exempelvis nämndes resursbegränsningar konsekvent i intervjuer som en framträdande utmaning, samtidigt som rapporter pekade mot samarbete som en central lösning. Detta dubbla perspektiv understryker balansen mellan utmaningar och lösningar i hållbarhetsarbetet.  Resultaten indikerar att hållbarhet inom icke-vinstdrivande organisationer är föränderlig, påverkad av interna dynamiker och anpassning till mål, idé och vision. Externa påtryckningar, som förväntningar från intressenter och styrande organ, påverkar dessa initiativ. De studerande organisationerna står inför utmaningar, som resursbegränsningar och kunskapsbrist. Möjligheter kopplade till hållbarhet innefattar medlemsengagemang och minskning av miljöpåverkan. Denna studie betraktar hållbarhet som en process med både utmaningar och möjligheter.

Master of Science / Department of Journalism and Mass Communications / Todd F. Simon / In the United States, the number of college-age students (19-24) who volunteer is rising rapidly. However, most of the research in regard to sustaining volunteers with nonprofits is targeted to the whole population, especially older adults. This research employed the first sample survey of college volunteers for the study of a public relations theory. The findings showed that theories developed for older adults may also apply to young adults and could provide insights about youth relationships. While using organization-public relationship model as the theoretical background, the results suggest that Access, Networking, and Assurance are important public relations strategies for nonprofits maintaining college volunteers. Nonprofits should try to cultivate a sense of commitment with college volunteers, which could greatly increase their volunteer intentions in the future. In addition, as suggested by the previous research, this study collected the data in regard to college volunteers' parents' social-economic status, and has found that parental involvement with nonprofits has a great impact on their children's volunteer behaviors in the future.

Decades after the idea of not-for-profit marketing was first introduced the uptake has not been universal. This study investigates the application of commercial marketing principles in a sector where objectives other than profit are pursued. In particular, it seeks to establish the effectiveness of not-for-profit marketing in encouraging the public to “pay” the required “price”; to investigate the influence of charity brands on stakeholder choices; the influence of a charity’s reputation on donor behaviour; and whether smaller charities are aware of and use their brands. A questionnaire tested donor perceptions and through a focus group insight was gained into the marketing practices of smaller charities. The results indicate that not-for-profit marketing is effective and that smaller organisations can compete through less expensive marketing techniques, that charity brands are extremely valuable but underutilised, and that an organisation’s reputation is its most valuable asset. Recommendations are made to improve the performance of smaller charities by addressing marketing and wider management practices.

Performance management research in the private and public sector has received much attention in management accounting research; however, empirical studies on performance management in the non-profit sector remain scarce. This study proposes and validates a model that explains the relationships between contingency variables, performance management practices, and organisational effectiveness in the non-profit sector. The study employed a mixed methods research approach, which entailed a field study and a cross-sectional survey in the Kenyan non-profit sector. The field study was undertaken to understand the perceptions of NPO leaders on non-profit sector characteristics, organisational effectiveness, determinants, challenges, and benefits of implementation of performance management systems in the Kenyan non-profit sector. Thereafter, a cross-sectional survey (using mailed questionnaires and an online survey) was used to collect quantitative primary data. Structural equation modelling was used to analyse the quantitative data. The structural equation modelling approach was adopted to test the hypothesised relationships among the contingency factors, performance management practices and organisational effectiveness. The findings indicate that performance management in NPOs can be categorised into three groups: performance planning, performance measurement and performance context. The NPOs emphasise mission statements and core values within the formal PM system. Although a number of private sector measurement frameworks are utilised, the NPOs mostly use logical framework, with emphasis on output and financial measures and team based targets with no clear rewards. The PM systems are resource intensive and they lead to goal displacement and narrow definition and measurement of organisational effectiveness. The results further reveal that among the contingency variables, strategic orientation significantly predicted performance management practices and organisational effectiveness in non-profits. Among the performance management variables, performance planning, performance targets, and performance rewards significantly predict organisational effectiveness domains. Furthermore, performance management practices mediate the relationship between strategic orientations, technology, information technology, leadership and external environment and organisational effectiveness domains. However, organisational size was not significantly related to performance management practices or organisational effectiveness. To successfully implement and benefit from the PM system, non-profit organisations need to address the fit between contextual factors and the performance management system. By employing a pragmatic, embedded, mixed methods approach this study provides empirical evidence of performance management practices that influence organisational effectiveness beyond the rhetoric of performance management theory. At the practice level, the findings will benefit Kenya government, non-profit organisations, donor agencies and performance evaluation practitioners.

Bakgrund och problem: Lärande inom organisationer har effekt på hur organisationer hanterar förändring och anpassar sin organisation för en förbättrad effektivitet, vilket kan leda till konkurrensfördelar. Det är intressant att se på ideella organisationer och deras lärande funktion då organisationsformen skiljer sig från den privata sektorn där företag i större utsträckning arbetar med lärande mer strukturellt medan ideella organisationer ofta baserar sin lärande funktion på lösa samtal. Vår undersökning tar avstamp från detta och mer specifikt i den ideella organisationen KFUM Sverige. Eftersom det är en organisation som sysslar med en rad olika aktiviteter har vi valt att smala av undersökningsområdet till de basketföreningar som har koppling till KFUM. Syfte: Syftet med denna studie är att undersöka hur KFUM arbetar som lärande organisation och hur de lokala KFUM-basketföreningarna har arbetat för att öka medlemsantalet. Potentiellt kan vi få en bild av hur en ideell organisation arbetar som en lärande organisation och huruvida de tar tillvara på intern kunskapsförmedling mellan sina underföreningar. Metod: Vår studie grundar sig i en djupare förståelse för dels människors agerande men även rutiner och arbetssätt inom olika föreningar, valde vi att genomföra intervjuer med personer från basketföreningar med KFUM-anknytning samt en intervju med personen som arbetar som kommunikationsansvarig hos KFUM Sverige, vars arbetsuppgifter behandlar kommunikation med KFUM:s föreningar i hela Sverige. Resultat och slutsats: Efter genomförd studie kan vi dra slutsatserna att KFUM:s basketföreningar är förändringsbenägna och de arbetar som lärande organisationer på individuell nivå men att KFUM Sverige, på nationell nivå, har brister i sin lärande förmåga. Vi anser att detta skulle kunna förbättras genom införande av system som gynnar kunskapsdelning och att organisationen i sig behöver arbeta för att förbättra sin organisatoriska identitet då detta är ett sätt för organisationen att få en organisationskultur som främjar lärande mellan de lokala föreningarna.

This thesis describes and analyses how the leadership culture is constructed by the leadership discourse and leadership practices, in the Swedish non-profit organisation ABF, the Workers Education Association. The theoretical framework for the study is based on the practice theory by Swidler (2001) who claim that culture conceptualizes as practices in interaction with discourse. The empirical material consists of policy documents for the study of leadership discourse, and twelve qualitative interviews with leaders about their leadership practices. The empirical results show that the leadership discourse is based on three concepts: Carrying of idéas, Communicating and Developing. The leadership practice of the organisation is demonstrated through six leadership approaches: The communicative, The democratic, The stringent, The development focused, The situated and The positive. These approaches are used in internal and external activities. The conclusion of the study is that there is a clear stringency between the leadership discourse and leadership practices within the organisation which creates the leadership culture within ABF. The values and approaches expressed in the leadership discourse are also described in the interviews as practiced by the leaders.

Specifically, this dissertation explains the rise of the for-profit university in the United States. Generally, it explains the legitimation of a new (form of) organization in an institutional environment.In this dissertation I demonstrate that organizational legitimation is a process whereby a key audience serving as an institutional gatekeeper cognitively comprehends an applicant as a member of an existing category in the audience's classification system. When this process is problematic or contested, it consists of active negotiations between the audience and the applicant (and sometimes third parties) over how to apply or interpret the rules of classification.Using a case-study framework I selected seven cases from the history of the leading for-profit university, the University of Phoenix. These cases represented episodes of successful legitimation by the three key gatekeeping audiences in the postsecondary education environment. I assembled the documentary record for each of these cases and supplemented them with informant interviews. With this evidence I compiled a narrative for each episode which I then analyzed using comparative and historical methods.I found that audiences' classification systems varied according to their category configurations and their classification rules, and that these variations may affect how legitimation proceeds. I further found that audiences and applicants draw from their own tool kits of unilateral, bilateral, and multilateral strategies. Finally, I found that legitimation may proceed according to one of several different temporal models.

The non-profit sector is growing, where NPOs compete for scarce resources. Meanwhile, innovation in communication technology requires resources and creativity. Can social media work as an efficient tool for communicating organizational goals and values and how does it enhance trust in NPOs relationship with donors? How do NPOs use ICT and social media in communication to donors and how do they implement functional and emotional communication online?  The research area is approached through a deductive, qualitative, and constructivist perspective. Interviews with two leading NPOs were held, as well as a number of interviews with potential donors. The theoretical framework builds upon Morgan and Hunts and MacMillan et al’s models of trust and commitment. Functional and emotional communication was developed through various theories on online communication. The main findings of this thesis are that Swedish NPOs mainly focus on emotional communication in order to obtain emotional commitment before further developing trust, which is created from functional communication. The investigated NPOs use functional communication to a very little extent.