This thesis titled Additional Activity of Nonprofit Organizations Providing Social Services mainly deals with the topic of NGOs. The main goal is to determine whether a non-profit organization providing social services operate additional (secondary) activities, whether the activity is beneficial for them, particularly in terms of working with users, whether it is financially lucrative. In my work I set two main research questions, whether non-governmental organizations providing social services operate additional activity, if so, how. The second research question seeks to determine whether additional activities for non-profit organizations providing social services are beneficial and lucrative. The theoretical part describes the current situation regarding to the non-profit sector, non-governmental organizations. Other chapters deal with the funding of NGOs, I explain there concepts such as fundraising, public relations, lobbying, which are closely connected with the non-profit sector. Then I focus on the main and secondary activities of non-profit organizations in the business, both under the Small Business Act and outside the regime of the Trade Act. The theoretical part also deals with what are social services, who can provide social services and the quality of social services. For the empirical part was chosen method of qualitative research through semi-structured interview with the staff of nongovernmental organizations providing social services in the territorial jurisdiction of the municipality with extended powers České Budějovice. For the interview was set 9 indicative questions relating to the complementary activities of non-governmental organizations providing social services. The results have shown that some non-governmental organizations providing social services operate additional activities, in particular the non-formal education, educational activities and programs, about advisory and consulting services, extracurricular education, about lecturing, organizing cultural and social events, conferences, sports events, organizing workshops for the public meeting for seniors and activation programs for them. These additional activities are for non-profit organizations beneficial, especially for work with clients, for creating good relationships with users, to inform the public about non-profit organizations, for expanding their range of services, to improve the quality of offered services. Regarding to the lucrative financial terms, additional activities for non-profit organizations are not too lucrative, but in spite of these activities follows a certain profit for the organizations, they help to co-finance some projects, help organizations to obtain additional resources and to ensure that multi-source financing.

This diploma thesis is focused on the economy and management of a selected non-profit organization.The emphasis of this diploma thesis was studying of the management specifics of the selected non-profit organization. The main goal was to find suggestions for improvements of the management processes and for the financing of the organization which would lead to better quality services and securing of the organization´s effectivity.

The diploma thesis focuses on the current situation in volunteering within the network of social services in Tábor, and on the elaboration of a volunteering development proposal based on the collected data. The theoretical part of the thesis gives an explanation of the concept of volunteering, its history, its situation in the Czech Republic and abroad, legislative background of volunteering and the most frequent spheres of volunteering activities. One of the spheres where volunteering plays an important role is the network of social services and social care, which was also surveyed within the theoretical part of the thesis. To describe the complexity of the investigated issue in a broader context, we included explanations of concepts connected with organized civil society as well as the reasons for the existence of the non-profit sector. The interrelations of all the concepts mentioned above are reflected in the process of planning social services within the community, which is also described in the thesis. Based on the secondary analysis of the Community Plan of Social Services of the City of Tábor 2011 ? 2013 (further on referred to as community plan) and on the websites of individual organizations engaged in social services, the practical part determines the research sample as well as the set of questions for the interview. The research results have been obtained on the basis of qualitative research strategy, using the method of questioning and the technique of semi-standardized interview. The questions concerning the problems of volunteering, its promotion in Tábor and the involvement of volunteers in the particular organization were answered by the representatives coming from all 25 non-profit organizations which are active in the sphere of social services in Tábor; all of them participate in the community plan. Some of the questions were aimed at the problems of volunteering in the community plan. The respondents were encouraged to express their proposals, ideas and recommendations related to volunteering development. The results indicated that more than a half of the organizations with an involvement in the community plan activities cooperate with volunteers. The reasons why other organizations do not work with volunteers are either of legislative or personnel character. The research also shows that it is necessary to pay special attention to volunteering promotion across all age categories of Tábor residents and observe new trends in volunteering, such as various forms of corporate volunteering or virtual volunteering. The collected data and their evaluation made it possible for the author to propose several steps which could lead to the improvement of the current state, especially if the data are used in the process of community planning. The results of the thesis will be used for meeting the objectives of the community plan and by individual organizations providing social services in Tábor. At the same time they can inspire the residents of Tábor to take an active part in volunteering.

The main objective of this diploma thesis is to identify and characterize the changes in economic, social and legislative conditions and their impact on the financial results of selected non-profit organization.

This study explores how social media contributes to the relationship between community and non-profit organizational communication in the scope of marginalized women’s sports. The analysis of the data is based on a theoretical framework of social identity and self-categorization theories in imagined communities from a non-profit, strategic organizational communication perspective. The methods used to gather the data involved a qualitative content analysis process that consisted of conducting in-depth interviews and analyzing the organization’s Facebook posts. The findings concluded that in this case study, social media aids in achieving the organization’s goals for developing softball in Europe by communicating ways to overcome the challenges through informing about softball and development programs, fostering a community for softball in Europe, and encouraging followers to take action. In addition, the organization uses social media to reinforce the identity and values of the European softball community that consists of defining its place, interest and communion through symbolic and linguistic communication strategies. As a whole, this study reveals the importance of the organization using communication to sustain the community online and offline in order to achieve its goals of developing softball in Europe. Further implications would focus on understanding how organizations can build and maintain communities through strategic communication within other fields outside of the non-profit sports sector.

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.

Introduction This paper focuses on the Internet and more specifically on how non-profit organizations can use the Internet to enhance their online presence. Our choice of research object is Automation Region (AR), a non-profit cluster organization, whose purpose is to strengthen and make the cluster of companies within industrial automation in Mälardalen visible. This cluster consists of business-to-business companies in the automation industry and AR was formed to increase the productivity, growth and profitability of these companies. The organization has two goals set up, which include: (1) increased exposure for the automation industry as well as the region wherein AR operates and (2) attracting the best competence as well as getting youths and children interested in automation. AR currently has a website (www.automationregion.com) and the overall purpose for it is to support AR's goals. However, we have a difficulty seeing how this website, as it looks and functions today, is to achieve the goals and objectives of the cluster organization and we also find it difficult to see how AR should do in order to expose its website and its brand to its target audience. The two research questions then becomes: How is Automation Region's website being used today? How can Automation Region utilize the Internet to achieve its goals? Purpose The purpose of this study is to gain a deeper understanding of how cluster organizations like Automation Region may use the Internet to achieve its goals, and by doing this also be able to give recommendations on how Automation Region can benefit from the use of the Internet as their primary channel for goal achievement. Method - An Action Research based study This paper is based on an action research approach, which contains a real world problem, a framework of ideas, and a set of methodologies. The different means of collecting data used in this paper can be categorized in four separate categories: interviews, internet analysis tool, benchmarking, and other empirical data collected. Framework of ideas Our framework of ideas consists of an introduction to the term clusters, which then explains the different actors on the cluster stage. Then the benefits of clusters are discussed, leading to a further discussion on how non-profit cluster organizations can utilize the possible benefits of a cluster. This leads to a presentation of different ways to improve an organizations online presence. Analysis The analysis is divided into two parts. The first part focuses on the results of the website analysis, where different reports from the web analysis program are analyzed. This will show how the website currently is being used and should lead to conclusions on how this usage can be improved. The second part focuses on the available Internet tools and how AR can utilize these to reach their explicit goals for the cluster organization. Conclusions The so called internal visitors are plentiful on AR's website site and we can conclude that the site is being used in an Intranet like way. Another conclusion is that AR should be able to increase the probability of achieving their goals by further enhancing the use of the Internet tools they currently have (website and e-mail), and also by expanding their online presence with the use of several other potential Internet tools.

O objetivo central desta pesquisa é identificar quais fatores auxiliam e quais dificultam a implementação de Gestão do Conhecimento em uma associação sem fins lucrativos de profissionais em torno de um tema específico - a SAE Brasil (Society of Automotive Engineers - capítulo Brasil), uma associação com enfoque no tema Engenharia da Mobilidade. Este trabalho também examina quais modelos, fatores, mecanismos e resultados podem ser generalizados e estendidos a outras associações. Na revisão bibliográfica, busca-se aliar uma análise detalhada de dois processos centrais de Gestão do Conhecimento - criação e transmissão de conhecimentos - com uma análise de um modelo de implementação de Gestão do Conhecimento, que se utiliza destes processos. A partir de considerações sobre estes modelos, o presente trabalho sugere uma complementação ao modelo encontrado na literatura, propondo um roteiro de implementação de Gestão do Conhecimento que inclua análises tanto sobre fatores motivadores e facilitadores quanto sobre fatores desmotivadores e inibidores para geração de conhecimento. Há também uma breve análise de diferenças entre empresas mercantis e organizações sem fins lucrativos, ponto importante e complementar para este trabalho. A metodologia aplicada foi a de pesquisação, com a participação integral do autor no Comitê do Conhecimento da SAE Brasil. A partir das análises do caso estudado, utilizando roteiro de implementação construído neste trabalho, são apresentadas conclusões sobre implementação de Gestão do Conhecimento que são extensivas a outras associações de perfil semelhante. / The main objective of this research is to identify various factors that either hindered or supported the Knowledge Management implementation in a non-profit association of professionals focused in a specific theme - the SAE Brazil (Society of Automotive Engineers - chapter Brazil) - an association with approach in the Mobility Engineering theme. This work also analyses which models, factors, mechanisms and results can be generalized and extended to other associations. In the bibliographic revision, it is aimed to link a detailed analysis of two Knowledge Management central processes - creation and transmission of knowledge - with an analysis of a Knowledge Management model, which uses these processes. Based on considerations about models proposed by Shankar and Gupta (2005), this work suggests a complementation to these models, proposing a Knowledge Management implementation guide which includes analysis even for motivator and facilitator factors or dismotivating and inhibiting factors to the knowledge generation. There also is a short analysis about differences between mercantile companies and nonprofit organizations, as important and complementary aspect for this work. The applied methodology was action research, with full participation of the author in the Knowledge Committee of SAE Brasil. From the case analysis, using the implementation guide developed in this work, this research shows conclusions about Knowledge Management implementation which are extensive to other associations with the same profile.

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.

The aim of the diploma thesis is to answer the question which factors influence the growth of financial capacities of non-profit organizations. To do this, I will use the methods of financial analysis and will also identify qualitative factors which, in my opinion, can influence the competitiveness of the nursery. My resources will be annual reports and co-operation with nursery managers. For the final determination of the factors that affect, I will use the questionnaire survey of parents.