Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-06-15T12:34:12Z No. of bitstreams: 1 Mário Luís Farah.pdf: 3084037 bytes, checksum: 0b8ecb518d9e1f0f49732e4f87e54e30 (MD5) / Made available in DSpace on 2018-06-15T12:34:12Z (GMT). No. of bitstreams: 1 Mário Luís Farah.pdf: 3084037 bytes, checksum: 0b8ecb518d9e1f0f49732e4f87e54e30 (MD5) Previous issue date: 2018-03-23 / This project has the objective of discussing the use of virtual social networks as a communication tool regarding the concept of Marketing of Relationship for non-profit cultural organizations present in Brazil. In order to develop a clearer and broader contextualization, the study characterizes and quantifies such entities and approaches both economic and social changes caused by the implementation of the TIC’s (Technology of the Information and Communication), emphasizing the relationship between such organizations and the people, especially its supporters and enthusiasts, as well as analyzes the collaboration practices between the diverse parts involved along the process. The theoretical revision covers the concept of Marketing of Relationship applied in service corporations, whose focus is on nonprofit organizations, aiming to dictate the interaction with their stakeholders. In order to illustrate the proposed problem, two case studies were performed in organizations which are protagonists of cultural actions and users of social networks, focusing on their process of relationship with their miscellaneous public / Este trabalho tem por objetivo discutir a utilização das redes sociais virtuais como ferramenta de comunicação no conceito de Marketing de Relacionamento para organizações culturais sem fins lucrativos atuantes no Brasil. Para uma contextualização mais clara e abrangente, o estudo caracteriza e quantifica essas entidades e aborda as mudanças econômicas e sociais advindas da adoção das chamadas TIC’s (Tecnologias da Informação e Comunicação), dando ênfase no relacionamento entre as citadas organizações e as pessoas, sobretudo seus apoiadores e diletantes, bem como analisa as práticas de colaboração entre os diversos atores envolvidos no processo. A revisão teórica abrange o conceito de Marketing de Relacionamento utilizado em corporações de serviços, com foco em organizações sem fins lucrativos, visando pautar a interação com seus stakeholders. Para ilustrar a problematização proposta, foram realizados dois Estudos de Caso em organizações protagonistas de ações culturais e usuárias de redes sociais, focando em seu processo de relacionamento com seus diversos públicos

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.

This thesis is focused on analysis of the services of NGOs in selected districts, which are Tabor and Pisek. The theoretical and methodological part, we discuss the role of non-profit sector in the national economy structure and functions of the nonprofit sector. It describes a selection of legal forms of nonprofit organizations, methods and forms of financing and their scope. The subject is a survey of the practical range of services offered by non-profit sector in selected districts. The survey focuses on the following legal forms of organizations: foundations, endowment funds, associations of legal persons, representing the diakonia of charity and religious organizations, educational, legal entities, charitable organizations, political parties, political movements and associations (union, association, club, etc.) and contributory organizations.

Esta tese se insere numa linha de estudos voltada a compreender o valor da informação contábil para os doadores em suas decisões de investimento nas organizações do terceiro setor. Considerando que este é um tema pouco explorado no cenário brasileiro, o objetivo desta pesquisa é investigar a relevância da informação contábil para explicar os investimentos privados em entidades do terceiro setor no Brasil, qualificadas como Organizações da Sociedade Civil de Interesse Público (OSCIP), através da análise da relação entre a informação proveniente da contabilidade e as doações e contribuições privadas. A teoria da agência e a teoria da demanda constituem o fundamento teórico para: (i) o exame do relacionamento entre a informação contábil que comunica a eficiência operacional da entidade e os investimentos privados, oriundos de doadores individuais e institucionais; e, complementarmente, (ii) o exame da associação entre a informação contábil que sinaliza a reputação organizacional e os investimentos privados, provenientes de doadores individuais e institucionais. Adotando uma abordagem metodológica empírico-positivista, o desenvolvimento da pesquisa se deu por meio da análise predominantemente quantitativa, com a utilização da análise fatorial e de regressões, de informações contábeis e evidências de 124 entidades qualificadas como OSCIP, cujos dados, relativos aos anos de 2006 e 2007, provém do Cadastro Nacional de Entidades de Utilidade Pública do Ministério da Justiça (CNEs/MJ) e do Cadastro Nacional de Pessoas Jurídicas (CNPJ) da Secretaria da Receita Federal. Os resultados encontrados sugerem que a informação contábil que comunica a eficiência operacional da OSCIP é relevante para explicar os investimentos privados nessas organizações, no entanto, essa relevância refere-se a investimentos privados institucionais e não a individuais, o que contraria os achados de pesquisas realizadas em países mais desenvolvidos, como os Estados Unidos. Constatou-se ainda baixo poder explicativo da referida informação emanada da contabilidade. Identificou-se também relação significativa entre a informação contábil que sinaliza a reputação da OSCIP e as doações e contribuições privadas. Esses achados apresentam implicações práticas. Primeiramente, os resultados dão indícios de que investidores sociais mais informados são mais sensíveis às variáveis contábeis, isso indica que esforços de órgãos reguladores, e do próprio governo, no sentido de reduzir os custos dessas informações devem ser proveitosos. Adicionalmente, as evidências sugerem que as entidades do terceiro setor brasileiro, qualificadas como OSCIP, podem usar a contabilidade para comunicar potenciais investidores sociais institucionais sobre a utilização dos recursos arrecadados. Por fim, o baixo poder explicativo da informação contábil pode indicar a necessidade de: (i) evidenciação de outros elementos que comuniquem o desempenho da instituição; e (ii) aprimoramento das informações geradas pela contabilidade voltadas às organizações do terceiro setor como, por exemplo, a separação das despesas por atividades e por categoria funcional. / This dissertation is part of a research line aimed at understanding the value of accounting information for donors when making investment decisions in non-profit organizations. As this theme has received little attention in the Brazilian context, this research aims to examine the relevance of accounting information to explain private investments in Brazilian non-profit entities qualified as Public Interest Non-Governmental Organizations (OSCIP), by analyzing the relation between accounting information and private donations and contributions. Agency theory and demand theory represent the theoretical foundations to: (i) examine the relation between accounting information that communicates the entitys operating efficiency and private investments by individual and institutional donors; and, in addition, (ii) examine the association between accounting information that signals the organizations reputation and private investments by individual and institutional donors. Based on an empirical-positivist methodological approach, the research was developed predominantly through quantitative analysis, using factor and regression analysis of accounting information and evidence from 124 entities qualified as OSCIP, whose data for 2006 and 2007 were obtained from the Ministry of Justices National Registry of Public Service Entities (CNEs/MJ) and the Internal Revenue Services National Registry of Legal Entities (CNPJ). The results found suggest that accounting information about the OSCIPs operating efficiency is relevant to explain private investments in these organizations, although this relevance refers to institutional and not individual private investments, as opposed to research findings from more developed countries like the United States. It was also found that this accounting informations explanatory power is low. A significant relation was identified between accounting information that signals the OSCIPs reputation and private donations and contributions. These findings entail practical implications. In the first place, the results appoint that more informed social investors are more sensitive to accounting variables, which indicates that efforts by regulatory entities to reduce the cost of this information would be useful. In addition, evidence suggests that Brazilian non-profit entities qualified as OSCIP can use accounting to inform potential institutional social investors about the use of the collected resources. Finally, the low explanatory power of accounting information can indicate the need to: (i) disclose other elements about institutional performance; and to (ii) improve accounting information about non-profit organizations, such as the separation of expenses per activity and functional category.

Traça a interseção de dois temas que, embora estejam sempre em voga, nos últimos 20 anos têm sido alvo de acalorados debates: Estado e sociedade civil. O relacionamento entre o Estado e a sociedade civil é assunto em constante modificação, buscando-se sempre o seu equilíbrio em dado momento da vida social. Relação marcada pelo autoritarismo em sua origem, atualmente debate-se a legitimação da participação da sociedade civil na ação administrativa como instrumento de efetivação da cidadania e, assim, da Democracia. É o movimento da Nova Administração Pública, inserindo o discurso do consenso em seu relacionamento com a sociedade civil e propondo uma Administração Pública Consensual ou Paritária, em que o cidadão é considerado partícipe de decisões de interesse público desde a sua concepção até a sua execução e controle. A Administração Pública não mais se impõe sobre o cidadão somente , mas com ele se relaciona de modo a atingir o bem maior que é o interesse público. Neste contexto, paralelamente ganha forças um novo conceito de organização da sociedade civil, chamado Terceiro Setor. À medida que ganham volume as atividades desenvolvidas voluntariamente pela iniciativa privada, sem fins lucrativos, para fazer frente a direitos fundamentais ou em defesa do conteúdo constitucional, a relevância de sua atuação é cada dia mais considerada. Sobretudo diante da legitimação constitucional de atuação da iniciativa privada em ações de conteúdo social, deixando claro que neste tema não há monopólio estatal, fortalece-se o apelo pelo desenvolvimento de ferramentas consensuais de atuação compartida entre a Administração Pública e o Terceiro Setor. Insere-se o debate das parcerias entre a Administração Pública e o Terceiro Setor no contexto da Administração Pública Consensual ou Paritária, de modo a buscar a sua legitimação legislativa através da análise sistemática das ferramentas atualmente existentes para a formalização deste relacionamento e, sobretudo, da proposta de uma reformulação do atual regime jurídico com vistas à regulação das parcerias entre a Administração Pública e o Terceiro Setor. / It traces the intersection of two topics that have been the subject of heated debate in the last 20 years, although they are always in vogue: State and civil society. The relationship between State and civil society is in constant change, seeking always the equilibrium at a given moment of social life. Relationship marked by authoritarianism in its origin, nowadays the legitimacy of civil societys participation in the administrative action as a tool for effective citizenship and democracy is debated. It is the movement of New Public Management, introducing the consensus discourse in its relationship with civil society and proposing a Consensual or Joint Public Management, in which the citizen is considered a participant in the decisions of public interest since its conception to its implementation and control. The public administration no longer imposes your power on the citizen only but it relates with him in order to achieve the greater goal which is the public interest. In this context a new concept of civil society organization called Third Sector gain forces. While the private voluntary no profit actions grown up in order to respond to fundamental rights or in defense of the constitutional content, the relevance of its work is increasingly considered. Mainly because of the constitutional legitimacy of social private action, making it clear that this issue is not a State monopoly, the call for the development of tools for consensual activities shared between the public administration and the Third Sector is increased. Introduce the discussion of partnerships between public administration and Third Sector in the context of Consensual or Joint Public Management in order to seek its legislative legitimization through the systematic analysis of the currently existing tools to formalize this relationship and, especially, the actual legal regime reformulation proposal to regulate the partnerships between the public administration and the Third Sector.

<p><strong>Aim: </strong>Based on a case study of UNICEF Supply Division (SD), this thesis seeks to investigate how non-profit organizations use scorecards and if the use of scorecards in non-profit organizations results in strategic alignment.</p><p> </p><p><strong>Method: </strong>The theoretical framework for this case study consists primarily of the strategic performance management tool known as the Balanced Scorecard, which consists of interlinked measures, derived from the organization's strategy. For the case study, primary data, both qualitative and quantitative, was collected by means of semi structured interviews with members of senior management and a survey which was sent out to the whole organization. Abductive reasoning was applied in the analysis.</p><p> </p><p><strong>Result & Conclusions:</strong> The case study organization's scorecard focuses mainly on a selection of process measures and is perceived by staff and management as a good diagnostic tool for processes. The organization thus has implemented a more operational adaption of the scorecard. A weak match between the organization's strategy and selected measures in its scorecard in combination with limited incentives for achieving set targets suggest that strategic alignment is likely to be low.</p><p> </p><p><strong>Suggestions for future research:</strong> The scope of the thesis is limited to UNICEF Supply Division. Comparative studies of other UN agencies would increase the reliability of the study. Future research may also try to address, more in-depth, how non-profit organizations can implement more strategic, as opposed to operational performance management systems.</p><p> </p><p><strong>Contribution of the thesis:</strong> While the findings of this study mirror prior findings on Balanced Scorecard use in the non-profit sector, it has given the case study organization valuable insight on important measurement parameters, strategy mapping and other areas of improvement.</p>

<p><strong>Syfte: </strong>Syftet med denna uppsats är att analysera varumärkeshanteringen i olika ideella organisationer i Sverige. </p><p><strong>Metod:</strong> I denna uppsats har författarna använts sig av kvalitativa metoder samt utgått från en abduktiv ansats. De primära data är fem intervjuer med fem ideella organisationer i Sverige som arbetar för olika ändamål. Dessa intervjuer har valts utifrån ett bekvämlighetsurval.<strong> </strong></p><p><strong>Resultat och slutsatser: </strong>Av resultatet framgår det att de ideella organisationerna arbetar med sitt varumärke beroende på vilka resurser de har, vilken storlek organisationen har och vilka ändamål de arbetar för. Författarna av studien anser att varumärkeshantering inte är ett högt prioriterat område för samtliga ideella organisationer eftersom de behöver lägga sina resurser på rätt företeelse, vilket är deras ändamål. Om organisationerna skulle lägga mycket tid på varumärkeshantering och marknadsföring skulle detta leda till att allmänheten blir skeptiska och börja undra om organisationerna använder pengarna på rätt sätt. Eftersom det saknas modeller för ideella organisationers varumärkeshantering har uppsatsförfattarna med hjälp av Melin och Aakers modeller, skapat en egen modell som är anpassad för ideella organisationer.</p> / <p><strong>Aim:</strong> The aim of this thesis is to analyze brand management in the different non-profit organizations in Sweden. </p><p><strong>Method:</strong> In this thesis, the authors used qualitative methods and an abductive approach. The primary data consists of five interviews with five non-profit organizations in Sweden that work for different purposes. The choice of non-profit organizations is based on convenience sample. </p><p><strong>Results and conclusions:</strong> The results showed that the non-profit organizations are working on its brand depending on what resources they have, what size the organization is and what purposes they are working for. The authors of the study, think that brand management is not a high priority for all non-profit organizations because they need to put their resources in the right property, which is their purpose. If non-profit organizations would spend a lot of time on brand management and marketing, it would result in the public being skeptical and start wondering if the organizations use the money properly. Since there are no models for brand management in non-profit organizations, the authors of the study has created a model adjusted for non-profit organizations with the help of the models by Melin and Aaker.</p>

Syfte: Syftet med denna uppsats är att analysera varumärkeshanteringen i olika ideella organisationer i Sverige.  Metod: I denna uppsats har författarna använts sig av kvalitativa metoder samt utgått från en abduktiv ansats. De primära data är fem intervjuer med fem ideella organisationer i Sverige som arbetar för olika ändamål. Dessa intervjuer har valts utifrån ett bekvämlighetsurval.  Resultat och slutsatser: Av resultatet framgår det att de ideella organisationerna arbetar med sitt varumärke beroende på vilka resurser de har, vilken storlek organisationen har och vilka ändamål de arbetar för. Författarna av studien anser att varumärkeshantering inte är ett högt prioriterat område för samtliga ideella organisationer eftersom de behöver lägga sina resurser på rätt företeelse, vilket är deras ändamål. Om organisationerna skulle lägga mycket tid på varumärkeshantering och marknadsföring skulle detta leda till att allmänheten blir skeptiska och börja undra om organisationerna använder pengarna på rätt sätt. Eftersom det saknas modeller för ideella organisationers varumärkeshantering har uppsatsförfattarna med hjälp av Melin och Aakers modeller, skapat en egen modell som är anpassad för ideella organisationer. / Aim: The aim of this thesis is to analyze brand management in the different non-profit organizations in Sweden.  Method: In this thesis, the authors used qualitative methods and an abductive approach. The primary data consists of five interviews with five non-profit organizations in Sweden that work for different purposes. The choice of non-profit organizations is based on convenience sample.  Results and conclusions: The results showed that the non-profit organizations are working on its brand depending on what resources they have, what size the organization is and what purposes they are working for. The authors of the study, think that brand management is not a high priority for all non-profit organizations because they need to put their resources in the right property, which is their purpose. If non-profit organizations would spend a lot of time on brand management and marketing, it would result in the public being skeptical and start wondering if the organizations use the money properly. Since there are no models for brand management in non-profit organizations, the authors of the study has created a model adjusted for non-profit organizations with the help of the models by Melin and Aaker.

Aim: Based on a case study of UNICEF Supply Division (SD), this thesis seeks to investigate how non-profit organizations use scorecards and if the use of scorecards in non-profit organizations results in strategic alignment.   Method: The theoretical framework for this case study consists primarily of the strategic performance management tool known as the Balanced Scorecard, which consists of interlinked measures, derived from the organization's strategy. For the case study, primary data, both qualitative and quantitative, was collected by means of semi structured interviews with members of senior management and a survey which was sent out to the whole organization. Abductive reasoning was applied in the analysis.   Result &amp; Conclusions: The case study organization's scorecard focuses mainly on a selection of process measures and is perceived by staff and management as a good diagnostic tool for processes. The organization thus has implemented a more operational adaption of the scorecard. A weak match between the organization's strategy and selected measures in its scorecard in combination with limited incentives for achieving set targets suggest that strategic alignment is likely to be low.   Suggestions for future research: The scope of the thesis is limited to UNICEF Supply Division. Comparative studies of other UN agencies would increase the reliability of the study. Future research may also try to address, more in-depth, how non-profit organizations can implement more strategic, as opposed to operational performance management systems.   Contribution of the thesis: While the findings of this study mirror prior findings on Balanced Scorecard use in the non-profit sector, it has given the case study organization valuable insight on important measurement parameters, strategy mapping and other areas of improvement.

There are inequalities in terms of gender and ethnicity within the labor market in Sweden. In the past years there have been great developments to equalize and diversify workplaces with qualified employees. The case study organization Equalisters is a purely Web-based non- profit organization working to break norms associated with gender and ethnicity within the Swedish media and various business sectors. However, there is still work to be done to regain Sweden’s place as the number 1 equal country in Europe. Therefore, it is crucial to get a thorough understanding and deeper knowledge regarding a non-profit organizations possibilities to grow. Hence, the purpose of this research is to answer the following research question: How can a purely Web-based Non-profit organization in the start-up phase continue its growth? The authors of this thesis have conducted a qualitative research in collaboration with the chosen case study organization, Equalisters, and their clientele. As a conclusion the authors argue that a purely Web based non-profit organization can grow both financially and operationally through differentiating procedures. The organizational growth will continue with the aid of immediate connections to the fact that the employees, accommodators, clients and volunteers do make a difference in society, which results in intrinsic rewards. In addition a financial profit is accomplishable without harming the core of the business by developing side services or side products such as quality checks for the lists, consultancy work with the aim of observing inequalities within the companies or firms, financially supporting the organization by “adopting lists” and create an identification of the organization as an investment to corporate social responsibility work for companies and firms. Moreover, utilizing social venture capitalist is another approach to increasing finances. However, the authors have observed a risk with involving more people to the organization since the core mission might have to change as a result of the financial support. Therefore, the aforementioned side services and products are more in line with keeping the organizations core objective uninfluenced.