The goal of this thesis was to compare Czech and Spanish non-governmental non-profit organizations and analyze common and diverse characteristics using international comparison in several areas. As a representative of the Czech non-profit sector was chosen ADRA, o.s. Spanish nonprofit sector was represented by the organization Manos Unidas. Findings revealed differences in investigated areas. However, founded differences were not so significant to identify one of the non-governmental non-profit organizations as a significantly better one. Nevertheless the author recommended transferring some of the best practices of Manos Unidas to ADRA, o.s.

O presente estudo investiga qual o efeito que a divulgação de empresas solidárias apoiadoras e da remuneração de dirigentes de Organizações Sem Fins Lucrativos (OSFL) possui na decisão sobre o volume de contribuição e na propensão de doar futuramente por parte do doador individual. O estudo é consubstanciado em pesquisas desenvolvidas por Balsam e Harris (2014) e de Galle e Walker (2013) que encontraram evidências de que doadores reduzem as contribuições subsequente à divulgação, por parte da OSFL, de alta remuneração do dirigente; e, em pesquisa desenvolvida no Brasil por IDIS e Gallup (2016), que relatam a falta de confiança como um dos principais motivos para que doadores deixem de contribuir para as OSFL. Este estudo pressupõe que, divulgar empresas solidárias apoiadoras da OSFL gera compliance, um dos principais elementos de influência social citado por Cialdini e Trost (1998) sobre o doador, levando-o a perceber a OSFL como monitorada e, com maior confiança de que a organização cumpre a missão social para a qual se destina, reduzindo o efeito adverso ocasionado da divulgação pela própria OSFL de valores elevados de remuneração do dirigente. O procedimento metodológico para coleta de dados ocorreu por meio de um experimento, com 140 participantes estudantes de pós-graduação lato sensu em Ciências Contábeis da Universidade Federal do Paraná. Encontraram-se evidências de que o disclosure voluntário pela OSFL de empresa solidária apoiadora possui efeito positivo significativo na propensão de contribuição futura do doador individual, assim como o disclosure da remuneração do dirigente e da empresa solidária apoiadora, de forma interativa, conduz à maior probabilidade de doação futura pelo doador individual. Esperava-se que a divulgação da empresa solidária apoiadora apenas, ou essa em conjunto com a informação de menor remuneração do dirigente gerassem maiores volumes de contribuições pelo doador, contudo, não foram obtidas evidências empíricas que suportem as referidas hipóteses. Os achados também não confirmaram a hipótese de que, divulgados maiores valores da remuneração do dirigente seriam reduzidos o volume de contribuição e a propensão de doação futura. Os resultados implicam que a divulgação da empresa solidária apoiadora pela OSFL suscita uma resposta por parte do doador em relação à probabilidade de doar futuramente em consonância à comunicação explícita da organização, neste caso a solicitação de doação, possivelmente ocorrendo o compliance como forma de influência social de direcionamento pela figura de autoridade legítima exercida pela empresa solidária apoiadora. Isto ocorre inclusive quando a divulgação é realizada em conjunto com a remuneração do dirigente, indicando a relevância do disclosure voluntário por parte das OSFL na captação de recursos. Desta forma, este estudo amplia os conhecimentos sobre o disclosure voluntário em OSFL, principalmente relacionado à divulgação da empresa solidária apoiadora como fonte de autoridade legítima e do efeito de compliance sobre o doador individual. / This study investigates the effect of disclosure of Influential Institutional Partners and senior management\'s compensation on individuals\' decisions to donate for non-profit organizations (NPOs). Prior research (Balsam & Harris, 2014; Galle & Walker, 2013) indicate that donors reduce donations after the disclosure of senior manager\'s high compensation by the NPOs, and in the Brazilian setting (IDIS & Gallup, 2016), lack of trust is one of the main reported reasons for donors to stop contributions for NPOs. Based on the literature on social influence, this study argues that the Influential Institutional Partner\'s disclosure increases the donors\' compliance with the NPOs (Cialdini & Trost, 1998). This behaviour should lead donors to conclude that the NPO is an entity under monitoring, and drive higher trust that the organization reaches the social mission for which it is intended, reducing the adverse effect caused by the disclosure of senior management\'s high compensation. The experimental is conducted with 140 graduate accounting students at the Federal University of Parana (UFPR). The results indicate that NPOs voluntary disclosure has a significant positive effect on the individual donors\' propensity of future donations, as does, interactively, the disclosure of senior management\' compensation and of the Influential Institutional Partners. However, no empirical evidence was found supporting the main or interactive effects of disclosure of Influential Institutional Partners and senior management\'s compensation on donors contribution\'s amount. Findings also did not confirm that disclosure of senior management\'s higher compensation result in lower propensity of future donations by individual donors. The results imply that the Influential Institutional Partner\'s disclosure by NPOs drives a response from donors with respect to the probability of making future donations in accordance with explicit communications by the organization, leading to the compliance as a form of social influence, exerted by the legitimate authority figure represented by the Influential Institutional Partner. This also happen when the disclosure is made in conjunction with senior management\'s compensation, indicating the relevance of the NPO\'s voluntary disclosure in fundraising. This study broadens the knowledge on voluntary disclosure by NPOs, in particular about the Influential Institutional Partner\' disclosure as a source of legitimate authority, and the effect of compliance on individual donors.

This diploma thesis deals with the issue of accounting and financing of school legal entity established churches. It solves the regulation of school legal entity, the specifics of accounting and taxation. Furthermore, the diploma thesis focuses on sources of financing for school legal entity. The main content of the diploma thesis is the description of accounting, taxation and funding of school legal entity in certain conditions Bishop gymnasium J. N. Neumann and Primary Church School in the Czech Budweis. The diploma thesis is complemented by an analysis of the financial economy of the organization for the period 2008 - 2010.

This diploma thesis assess the analysis of range of services provided by the non-profit organizations in the areas along the borders of South Bohemian region. This assessment is to be based on gaining information on current condition of non-profit sector in the given region as well as the possibility of cross-border cooperation with foreign subjects of similar kind. The practical part of this diploma thesis is dealing with research of the range of activities being engaged by the non-profit organizations in the area. Non-profit organizations which had been asked have shown the interest in cooperation with both domestic and foreign non-profit organizations. Based on the output of the research a report concerning the condition of the non-profit sector has been made, as well as recommendation on further activities of the non-profit organizations.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations. Further, our aim is to disentangle how the new "Bokföringslagen" has affected the use of accounting in non-profit organizations. In addition to this we also attempt to establish clarity between relevant concepts and terms as we conduct a brief survey of how accounting standards are applied in non-profit organizations. Finally we suggest options and alternatives for sections of the accounting standards where change is needed. Delimitation: Only those non-profit organizations, which according to current legislation should set up a year closure or annual report (that is"large"non- profit organizations), will be studied in this essay. Further has a geographical delimitation of the selection been done, to the Swedish county of Östergötland. Realization: The collected information has been obtained through interviews with 15 large non-profit organizations. Conclusion: Accounting in large non-profit organizations in Sweden has not been affected to any larger extent by the new legislation. The handling of tangible assets has not changed. The conception net income is not relevant for non-profit organizations and donations are treated as gifts, which causes risk of confusion. The above shows that the advisory organization of "Bokföringsnämnden" ought to make a statement on how non-profit organizations ought to respond to the new "Bokföringslagen". / Bakgrund: Hjälporganisationer och andra ideella föreningar hör till en grupp juridiska personer i samhället som inte omfattas av någon särskild lagreglering. Nyligen har dock redovisningen i ideella föreningar kommit att omfattas av den nya bokföringslagen, vilken trädde i kraft den 1 januari 2001. Detta innebär att kraven har specificerats, vad gäller redovisning för ideella föreningar. Förändringar som den nya bokföringslagen för med sig innebär bland annat en koppling till årsredovisningslagen och att en mängd gränsbelopp och regler måste beaktas för att bestämma vilken redovisningsplikt som föreligger. Syfte: Syftet med denna uppsats är att undersöka hur vissa delar av redovisningen i ideella föreningar hanteras samt utreda hur den nya bokföringslagen har påverkat redovisningen. Vidare ämnar vi att göra en begreppsutredning samt undersöka i vilken utsträckning den nya bokföringslagen tillämpas och om det finns behov av förändrad reglering på området. Avgränsningar: Endast de ideella föreningar som enligt aktuell lagstiftning ska upprätta årsbokslut eller årsredovisning, det vill säga stora ideella föreningar, undersöks i denna studie. Vidare har en geografisk avgränsning av urvalet gjorts till Östergötland. Slutsatser: Redovisningen i stora ideella föreningar har inte påverkats i stor utsträckning av den nya lagstiftningen. Exempelvis har hanteringen av materiella anläggningstillgångar inte förändrats. Begreppet nettoomsättning är inte relevant för ideella föreningar och donationer behandlas som gåvor vilket medför risk för sammanblandning. Ovanstående visar på att bokföringsnämnden bör göra ett uttalande/ ge en rekommendation om hur ideella föreningar ska förhålla sig till den nya bokföringslagen samt årsredovisningslagen.

This dissertation aims to extend entrepreneurship theory to also comprise entrepreneurship in non-profit organizations in civil society. Entrepreneurship is claimed to be highly relevant also to this non-profit setting. Since entrepreneurship theory is highly embedded in an economic discourse and a business setting there is, however, a need to elaborate on the two different frameworks. The analysis of this study is grounded in an empirical study of the entrepreneurial process of Attac Sweden. The study has been conducted with a narrative approach. In this dissertation entrepreneurship theory is re-contextualized in the framework of non-profit organizations. The paradox of profit versus non-profit is elaborated on as well as the dilemmas of opportunities, legitimacy and the bounding of the new organization. The analysis of this study shows that the discussion on opportunities in entrepreneurship theory is highly relevant also in the case of Attac Sweden. However, this study suggests to supplement the discussion on opportunities with a discussion of ‘necessities’ to relate to perceived convictions to engage and to act. This study further shows and elaborates on the close connections between the process by which entrepreneurship becomes and other group formations in society. The organization created through the entrepreneurial process becomes an actor in civil society challenging established practices and norms. However, the entrepreneurial process also reaches beyond the creation of an organization. In this dissertation an alternative framework for entrepreneurship, based on a social process of organizing, is developed. This framework connects the entrepreneurial process to group dynamics as well as to social movements and articulation of disclosing stories in society.

En aquest treball de recerca es realitza una aproximació transversal a les característiques de l'entorn en el que s'ha desenvolupat el màrqueting amb causa (MCC), englobant aspectes com l'evolució del sector no lucratiu a Espanya, l'augment del compromís social empresarial, el sorgiment d'una tendència que prioritza valors com la solidaritat i el medi ambient i que pot haver influït ens els hàbits de compra de certs consumidors i, per últim, la progressiva ampliació del màrqueting tradicional, fet que ha permès el sorgiment de disciplines com el màrqueting social o el MCC, entre d'altres. Posteriorment, s'aprofundeix específicament en el MCC, analitzant el seu origen i evolució durant els últims anys. Per això, es realitza una aproximació històrica a aquest concepte, exposant les principals definicions que sobre aquesta disciplina s'han realitzat a Espanya i a l'estranger i des dels seus orígens fins a l'actualitat. Així mateix, es realitza una clarificació de l'actual confusió terminològica existent entre conceptes com MCC, màrqueting social corporatiu, màrqueting de causes socials o màrqueting social, entre altres. Finalment, es realitza un model procedimental de desenvolupament de programes de MCC entre les organitzacions no lucratives i la comunitat empresarial, model que pretén servir de guia i orientació a les organitzacions no lucratives que decideixin portar a terme programes de MCC amb la comunitat empresarial. Si bé no existeix cap procediment ni forma de gestió que asseguri que els programes de MCC seran un èxit, en aquesta investigació s'exposen, per un costat, les principals variables que influeixen en l'èxit o fracàs d'una programa de MCC i, per l'altre, es desenvolupa un model procedimental de desenvolupament de programes de MCC que serveix de punt de partida per a que una organització no lucrativa tingui les bases i els fonaments bàsics per poder gestionar correctament un programa d'aquestes característiques. Les variables i el model procedimental, elaborat a partir de la literatura analitzada sobre el tema, la observació de programes de MCC i els coneixements previs de l'autora, tenen l'objectiu de servir de guia i orientació als estrategues de màrqueting de les organitzacions no lucratives que, sovint, no disposen de la formació ni la informació adequada per portar a terme iniciatives en aquest àmbit i, per tant, desaprofiten una bona ocasió per donar-se a conèixer com a organització no lucrativa i per augmentar i diversificar les fonts de recursos. / En este trabajo de investigación se realiza una aproximación transversal a las características del entorno en el que se ha desarrollado el marketing con causa (MCC), englobando aspectos como la evolución del sector no lucrativo en España, el aumento del compromiso social empresarial, el surgimiento de una tendencia que prioriza valores como la solidaridad y el medio ambiente y que puede haber influido en los hábitos de compra de ciertos consumidores y, por último, la progresiva ampliación del alcance del marketing tradicional, hecho que ha permitido el surgimiento de disciplinas como el marketing social o el MCC, entre otros. Posteriormente, se profundiza específicamente en el MCC, analizando su origen y evolución a lo largo de los últimos años. Para ello, se realiza una aproximación histórica a este concepto, exponiendo las principales definiciones que sobre esta disciplina se han realizado en España y en el extranjero y desde sus orígenes hasta la actualidad. Asimismo, se realiza una clarificación de la actual confusión terminológica existente entre conceptos como MCC, marketing social corporativo, marketing de causas sociales o marketing social, entre otros. Finalmente, se realiza un modelo procedimental de desarrollo de programas de MCC entre las organizaciones no lucrativas y la comunidad empresarial, modelo que pretende servir de guía y orientación a las organizaciones no lucrativas que decidan llevar a cabo programas de MCC con la comunidad empresarial. Si bien no existe ningún procedimiento ni forma de gestión que asegure que los programas de MCC van a ser un éxito, en esta investigación se exponen, por un lado, las principales variables que influyen en el éxito o fracaso de un programa de MCC y, por otro, se desarrolla un modelo procedimental de desarrollo de programas de MCC que sirve de punto de partida para que una organización no lucrativa tenga las bases y fundamentos básicos para poder gestionar correctamente un programa de estas características. Las variables y el modelo procedimental, elaborado a partir de la literatura analizada sobre el tema, la observación de programas de MCC y los conocimientos previos de la autora, tienen el objetivo de servir de guía y orientación a los estrategas de marketing de las organizaciones no lucrativas que, a menudo, no disponen de la formación ni la información adecuada para llevar a cabo iniciativas en este ámbito y, por lo tanto, desaprovechan una buena ocasión para darse a conocer como organización no lucrativa y para aumentar y diversificar sus fuentes de recursos. / In this research work, a cross-sectional approach has been employed to assess the characteristics of the environment in which cause related marketing has been developed, encompassing aspects such as the evolution of the non-profit sector in Spain, the increase of entrepreneurial social commitment, the emergence of a trend that prioritises values such as solidarity and the environment and that may have influenced purchasing habits of certain consumers and, lastly, the progressive expansion of the scope of traditional marketing, a fact which has enabled the birth of disciplines such as social marketing or cause related marketing, amongst others. Subsequently, specific emphasis is placed on cause related marketing, analysing its origins and evolution over the course of the past few years. To this end, a historical approximation to this concept is carried out, presenting the primary definitions that have been developed to define this field in Spain and internationally and in the time period spanning from its origins up until the present moment. Likewise, the current terminological confusion that exists between concepts such as cause related marketing, corporate social marketing, social causes marketing or social marketing, amongst others, is clarified. Finally, a procedural model has been created for the development of cause related marketing programmes between non-profit organizations and the entrepreneurial community. This model aims to serve as a guide for non-profit organizations who decide to carry out cause related marketing programmes with the entrepreneurial community. Even though there is no management procedure or form that ensures that cause related marketing programmes are going to be successful, in this research the main variables that influence the success or failure of a cause related marketing programme are presented on the one hand, and, on the other, a procedural model is elaborated for the development of cause related marketing programmes, serving as a starting point and basic foundation for non-profit organizations to properly manage a programme such as this one. These variables and the procedural model, elaborated using analysed literature on the topic, the observation of cause related marketing programmes and the author's prior knowledge, all aim to guide the marketing strategies of non-profit organizations who often do not have proper training or adequate information to carry out initiatives in this field and, therefore, miss out on a good opportunity to make their non-profit organization known and to increase and diversify their resource sources.

I denna uppsats redovisas en studie av hur svenska idrottsföreningar på landsbygden påverkas av de samhällsförändringar som intåget i det postmoderna samhället har medfört. Det studerade datamaterialet har samlats in genom kvalitativa intervjuer och därefter analyserats genom forskningsmetoden grundad teori. De informanter som deltagit i studien är alla själva verksamma inom idrottsklubbar på små orter, och denna uppsats ger en inblick i deras erfarenheter som förhoppningsvis kan bidra till en ökad kunskap om hur svenska idrottsföreningar på landsbygden kan komma att utvecklas inom de närmaste åren. Resultaten avslöjar att de studerade föreningarna upplever stora problem vid rekryteringen av såväl nya medlemmar som ideellt engagerade tränare och styrelseledamöter. Dessutom påvisar studien en pågående konflikt mellan stad och landsbygd som i synnerhet berör resursfördelning och politisk prioritering. / In this thesis, a study of how Swedish sports associations in rural areas are affected by the societal changes which the advent of the post-modern society has brought is declared. The studied data has been collected through qualitative interviews and thenceforth analyzed through the research method grounded theory. The informants who have participated in the study are all active in sports clubs in small villages themselves, and this thesis provides an insight in their experiences which hopefully can contribute to an increased knowledge about how Swedish sports associations in rural areas may develop in the next few years. The results reveal that the studied sports clubs experience severe problems in the recruitment of new members as well as voluntary trainers and members of the board. Moreover, the study proves an ongoing conflict between urban and rural areas which in particular concerns allocation of resources and political priority.

<p>Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. </p><p>Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations. Further, our aim is to disentangle how the new "Bokföringslagen" has affected the use of accounting in non-profit organizations. In addition to this we also attempt to establish clarity between relevant concepts and terms as we conduct a brief survey of how accounting standards are applied in non-profit organizations. Finally we suggest options and alternatives for sections of the accounting standards where change is needed. </p><p>Delimitation: Only those non-profit organizations, which according to current legislation should set up a year closure or annual report (that is"large"non- profit organizations), will be studied in this essay. Further has a geographical delimitation of the selection been done, to the Swedish county of Östergötland. Realization: The collected information has been obtained through interviews with 15 large non-profit organizations. </p><p>Conclusion: Accounting in large non-profit organizations in Sweden has not been affected to any larger extent by the new legislation. The handling of tangible assets has not changed. The conception net income is not relevant for non-profit organizations and donations are treated as gifts, which causes risk of confusion. The above shows that the advisory organization of "Bokföringsnämnden" ought to make a statement on how non-profit organizations ought to respond to the new "Bokföringslagen".</p> / <p>Bakgrund: Hjälporganisationer och andra ideella föreningar hör till en grupp juridiska personer i samhället som inte omfattas av någon särskild lagreglering. Nyligen har dock redovisningen i ideella föreningar kommit att omfattas av den nya bokföringslagen, vilken trädde i kraft den 1 januari 2001. Detta innebär att kraven har specificerats, vad gäller redovisning för ideella föreningar. Förändringar som den nya bokföringslagen för med sig innebär bland annat en koppling till årsredovisningslagen och att en mängd gränsbelopp och regler måste beaktas för att bestämma vilken redovisningsplikt som föreligger. </p><p>Syfte: Syftet med denna uppsats är att undersöka hur vissa delar av redovisningen i ideella föreningar hanteras samt utreda hur den nya bokföringslagen har påverkat redovisningen. Vidare ämnar vi att göra en begreppsutredning samt undersöka i vilken utsträckning den nya bokföringslagen tillämpas och om det finns behov av förändrad reglering på området. </p><p>Avgränsningar: Endast de ideella föreningar som enligt aktuell lagstiftning ska upprätta årsbokslut eller årsredovisning, det vill säga stora ideella föreningar, undersöks i denna studie. Vidare har en geografisk avgränsning av urvalet gjorts till Östergötland. </p><p>Slutsatser: Redovisningen i stora ideella föreningar har inte påverkats i stor utsträckning av den nya lagstiftningen. Exempelvis har hanteringen av materiella anläggningstillgångar inte förändrats. Begreppet nettoomsättning är inte relevant för ideella föreningar och donationer behandlas som gåvor vilket medför risk för sammanblandning. Ovanstående visar på att bokföringsnämnden bör göra ett uttalande/ ge en rekommendation om hur ideella föreningar ska förhålla sig till den nya bokföringslagen samt årsredovisningslagen.</p>

This report discusses how non-profit organizations can utilize mobile phone technology to reach supporters and inspire them to both act and give. The significance of this report and topic lies in the opportunity for non-profit organizations to understand how people are interacting with messages on their mobile devices. The research found within, serves as a reference for non-profits to utilize when planning and implementing mobile phone marketing campaigns. / text