The goal of the thesis Comparison of taxation of the non-profit organizations in chosen countries is to find out and compare the taxation of the non-profit organizations in Sweden, Austria and the Czech republic. The comparison concerns the corporation tax, value added tax and the inheritance and the gift tax. The thesis is divided into three parts. The first part deals with the common attitudes of the taxation of the non-profit organizations. The second analyzes the process and methods of the taxation of the non-profit organizations in Sweden, Austria and the Czech republic. The third part contains the comparison of the taxation of the non-profit organizations in these three countries.

The master thesis is focused on marketing and its applicability in non-profit sector. In general, it evaluates the usefulness of marketing in a non-profit organization and also the specific issues of social marketing and its usage in this context. The various marketing tools are explained more closely. The theoretical findings are used in a practical part which is devoted to the non-profit organization Light for the World. After the presentation of the organization, the marketing practices defined in the theoretical part are applied. Based on a marketing analysis, the strengths and weaknesses of the organization are identified and the opportunities and threats are specified. A marketing research is also included and leads to an identification and description of the target segments of donors and volunteers and outlines the possible changes and own recommendations for marketing mix in the organization.

<p>Abstract</p><p>Type of thesis: Bachelor thesis</p><p>Number of pages: 98</p><p>Title: Understanding leadership in successful Non-profit organizations: a case-study of IKSU</p><p>Authors: Linnéa Larsson, Peter Storhannus</p><p>Supervisor: Jessica Eriksson</p><p>Date: 2008-01-24</p><p>Summary:</p><p>Most leadership research has made within regular corporations or public sector organizations in the business world. However, the research on leadership in the non-profit organizations (NPOs) has been scarce even though these organizations play an important part in society and the economy as well. It is argued that leadership in NPOs is different from that of a for-profit organization due to the different preconditions that exist in a non-profit organization.</p><p>The research question of this thesis is therefore; “what characterizes leadership in NPOs and what leadership styles can be found?”.</p><p>Our purpose with this thesis is to provide an understanding of the leadership in a successful non-profit organization. More specifically, understand the leadership at IKSU. We identify IKSU as a combination between a mutual benefit organization and a voluntary association. We have chosen to make a case study by interviewing managers in different positions at the successful non-profit organization IKSU located in Umeå.</p><p>The interviewees also answered a questionnaire about their leadership as a complement to the interviews. Further, a questionnaire was sent out to the interviewed managers’ employees in order to receive better contextual understanding about their self-perceived leadership. Literature about NPOs and leadership in both NPOs and for-profit organization has been used. Two frameworks are central throughout the thesis; the situational leadership model constructed by Hersey & Blanchard (1981) have been used to analyze and understand the leadership styles and the four cornerstones of leadership by Ekstam (2002) have been used to construct the interview guide and to analyze the leaders’ roles in the organization.</p><p>The results have shown that he leadership styles that we can find at IKSU are supporting and coaching and that the leaders most developed roles are the roles as developers and teambuilders. We conclude that the use of high supportive behaviour might be due to both the fact that they have such close relationships between leaders and subordinates that the leaders feel uncomfortable adopting a low task/low relationship style, as that could instead damage the close relationship and lead to lower motivation and commitment from the employee. Another reason to use high relationship leadership style is due to that there exist no clear goals within the organization. The leaders work close together with their employees and the employees seem to work independently, thus with the support from the leaders. They let the employees be part of the decision making processes and they take care of the employees skills and knowledge rather than doing everything themselves. Further, they lead the employees through the constantly changing organization and understand that the organization have to develop since the profits have to be reinvested which will lead to further development of the organization.</p>

Abstract Type of thesis: Bachelor thesis Number of pages: 98 Title: Understanding leadership in successful Non-profit organizations: a case-study of IKSU Authors: Linnéa Larsson, Peter Storhannus Supervisor: Jessica Eriksson Date: 2008-01-24 Summary: Most leadership research has made within regular corporations or public sector organizations in the business world. However, the research on leadership in the non-profit organizations (NPOs) has been scarce even though these organizations play an important part in society and the economy as well. It is argued that leadership in NPOs is different from that of a for-profit organization due to the different preconditions that exist in a non-profit organization. The research question of this thesis is therefore; “what characterizes leadership in NPOs and what leadership styles can be found?”. Our purpose with this thesis is to provide an understanding of the leadership in a successful non-profit organization. More specifically, understand the leadership at IKSU. We identify IKSU as a combination between a mutual benefit organization and a voluntary association. We have chosen to make a case study by interviewing managers in different positions at the successful non-profit organization IKSU located in Umeå. The interviewees also answered a questionnaire about their leadership as a complement to the interviews. Further, a questionnaire was sent out to the interviewed managers’ employees in order to receive better contextual understanding about their self-perceived leadership. Literature about NPOs and leadership in both NPOs and for-profit organization has been used. Two frameworks are central throughout the thesis; the situational leadership model constructed by Hersey &amp; Blanchard (1981) have been used to analyze and understand the leadership styles and the four cornerstones of leadership by Ekstam (2002) have been used to construct the interview guide and to analyze the leaders’ roles in the organization. The results have shown that he leadership styles that we can find at IKSU are supporting and coaching and that the leaders most developed roles are the roles as developers and teambuilders. We conclude that the use of high supportive behaviour might be due to both the fact that they have such close relationships between leaders and subordinates that the leaders feel uncomfortable adopting a low task/low relationship style, as that could instead damage the close relationship and lead to lower motivation and commitment from the employee. Another reason to use high relationship leadership style is due to that there exist no clear goals within the organization. The leaders work close together with their employees and the employees seem to work independently, thus with the support from the leaders. They let the employees be part of the decision making processes and they take care of the employees skills and knowledge rather than doing everything themselves. Further, they lead the employees through the constantly changing organization and understand that the organization have to develop since the profits have to be reinvested which will lead to further development of the organization.

In recent years, domestic high education institutions encounter the difficulty of decrease in numbers of enrolling students and increase in number of schools, which is resulted from the trend of less newborn children and more loosing governmental policy by Ministry of Education. In such environments, the private schools encounter high pressure of seeking sufficient enrolling students and more competition among schools. Therefore, management of private schools should focus on increasing efficiency of operating organization so private schools can be developed with more competition in the future. How to operate and allocate available resources and to achieve educational goals become the most important topics for school management. Schools are Non-Profit Organization and this thesis is intended to evaluate the relative efficiency of faculties of colleges or universities with Data Envelopment Analysis¡]DEA¡^, which is popular methods for researches regarding Non-Profit Organization. It includes the CCR model and BCC model and selects 4 input items and 3 output items as evaluation indicators. The thesis employed the DEA model in the case study to evaluate the Overall Efficiency, Pure Technical Efficiency and Scale Efficiency of school faculties and performed slack variable analysis to inefficient faculties to obtain inefficiency reasons and provide further improvements. The case study in this thesis was performed with efficiency evaluation on 19 faculties of certain medical university based on the information of fiscal year of 2008. The results were as below: 1.Overall Efficiency: In the case study, 7 faculties are relatively inefficient, representing 37% of population. This means that over 1/3 of total population is inefficient. 2.Pure Technical Efficiency: In the case study, 3 faculties have no pure technical efficiency, representing 16% of population. The negative result is less than overall efficiency, which implies that the inefficiency may be caused by scale inefficiency. 3.Scale Efficiency: In the case study, 7 faculties have no scale efficiency, representing 37% of population. Such faculties need to adjust their scales to reach the overall efficiency. This thesis also provided the improvement suggestions for inefficient faculties and operation strategies for management.

Complex system is a dynamic open system. Through its interactive variables, we can set up a multiple objectives integrative model, using goal programming technique, to help decision makers making decisions more scientifically. With the outcomes forecasted by complex system, decision makers can make strategy more reasonably and precisely. Adoption of Complex system will make strategy management become more scientific and systematic. Non-profit organizations are star industry of 21-th century. How to manage a non-profit organization well and keep it sustainable forever, management science doesn¡¦t develop a system yet. In this research, we take Kaohsiung as a case study to use complex system in managing non-profit organizations. According to complex system-- multiple objectives integrative model in population, economic, social development resource, environment and sanitation, we can make a systematic plan and forecast to help public policy and budget making. The application shows that the model could find a new way for non-profit organization management and provide a connection in theory and practice.

The study aims to find key factors of information system success in a non-profit education and training institute. The institute under study has five centers providing on-job training and long-term cultivation in the area of information technology. Facing the pressure of continuing growth and increasing competition, the institute has begun the e-projects since many years ago. After several years of system development and implementation, a survey of users¡¦ satisfaction showed that only part of the systems was acceptable. This study adopts the Technology Acceptance Model (TAM) as the primary research framework along with the service quality model and comes up with five success factors including perceived usefulness, perceived ease-of-use, system quality, information quality and service quality. Moreover, user satisfaction is taken as dependent variable of the framework. In order to differentiate the successful system from the unsuccessful system, a curriculum management system and a knowledge management system was selected to represent the successful and unsuccessful systems respectively. The case study method and questionnaire survey wre both used as research method. In the case study, the development and implementation background, process and results were investigated. The survey method was used to verify the differences between the two systems using the five factors mentioned previously. The results of questionnaire survey and statistical test clearly distinguish the two systems and support case study findings. The results of this study can serve as guideline to improve the users¡¦ satisfaction as well as to improve the information system success.

In recent decade, the government is devoted to promote community empowerment to make the residents positively take part in public affairs of community, arouse their community identity, and develop their own particular culture for promoting life quality. However, the outcomes are not better than those the government expected. In order to carry through the concepts of community empowerment, the government and non-governmental parties aggressively set into action and stress community and adult education based on the community development and community learning as their new strategies of community development. Besides, in the non-governmental circles, the community development is mainly implemented by non-profit organizations as community form. The Meinung People¡¦s Association was chosen as the case study in this thesis. She is not only keeping working for cultural maintenances but also have excellent results of characteristics of population in Meinung, implementing village-formed community college and community education for foreign wives and they are noticed and approved by others. The functions and roles of community education are addressed with the patterns of development. The interviews are used to collect the first-hand data and SWOT Analysis of Porter and CORPS Model of Seetoo, Dah-Hsian were used to analyze and evaluate strategic practices on community education of and try to further understand what problems a non-profit org. will face while implementing community education and find out corresponded solutions. Finally, PDCA Model of Dr. Edward Deming was used to think the systematic strategies of future development of the Meinung People¡¦s Association. With the development experiences of the Meinung People¡¦s Association, I sincerely hope to propose the practical suggestions and references to how to implement the practices of community education for the non-profit organization.

The role that non-profit organizations play is becoming more and more important in today¡¦s society. NPOs¡¦ presence and responsibilities are essential to the well being of their communities. As Peter Drucker said, the goal of NPO management is not to create profit, but to focus attention on the mission statement. The mission statement drives the activities of the organization, and therefore holds an integral position. This dissertation will focus on Fo Guang Shan¡¦s international achievements, while classifying their strategy using a SWOT analysis. It will delve into the mission of their organization, the character of their leaders, the experience of their work, the recognition of their organizational target, and their dedication to research. The findings of this dissertation are as follows: 1.The concepts held by the NPO leaders will heavily influence the organization. This case study found that Hsing Yun pushed Fo Guang Shan to expand and perform on an international level. 2.Now is the time for economic knowledge and for localized cultural education. For example, Fo Guang Shan has established Chinese schools and Buddhist universities overseas, planting the seed of knowledge in the minds of others. This will influence the values of foreigners and Buddhists alike, raising the understanding and practice of Buddhist philosophies. 3.NPOs advance vigorously to diversify in multiple engagements. They perform as do for-profit organizations, earning the admiration of businesses for the innovation put forth, such as that of Mr. Shi Jhen Rong. Research, innovation, and marketing together create the ¡§smile curve¡¨. And Fo Guang Shan¡¦s ¡§smile curve¡¨ is one that easily shines through. 4.Fo Guang Shan¡¦s dedication to spread Buddhism is not only limited to the temple; another method used is to establish private teachers who spread the success of this organization. 5.This source of this diversification is their established system. For example, the chairmen of all temples rotate locations regularly. This method creates leaders that work well. They use their resources and environments to encourage internationalization and to meet people of different religions and cultures. This fosters flexibility and adaptation.

The main responsibility of the medical institution is to provide medical services that meet patients¡¦ needs as well as create health value in a patient¡¦s life. Hospital marketing, a type of service marketing promoting intangible products, is a way of utilizing medical service marketing to provide patients with more efficient medical service. Since the implementation of National Health Insurance, Taiwan¡¦s medical system has experienced an increased of enterprization in hospital management, the implementation of a global budget payment system, the financial crisis and the impact of rising medical right demanded by the Taiwanese. The military district hospitals that are responsible for maintaining the combat power of the military staff also pay an important role in the National Health Insurance medical system. While confronting the change in the competitive environment and the transformation of the entire medical ecology, military district hospitals should take a step further to adjust and develop a new marketing strategy. The research method of this paper adapts a case study based on information from a military district hospital located in southern Taiwan. The discussion focuses on the changes in current medical ecology and the competitive advantages of the subject hospital. Diamond Theory by Michael Porter and SWOT analysis are used to evaluate the strengths and weakness in and outside of the hospital, determine the trend choice for the hospital¡¦s new positioning, and define the right strategy to target to its market segment. All of these are based on the concept of national defense. The paper will also take into consideration the subject hospital¡¦s special features and competitive advantages, and build an 8P marketing model centering on patients in order to formulate the best combination of marketing strategies for the subject hospital. The paper has three conclusions, first of all, recognize the competitive advantages and the opportunities of the subject hospital; second, assert the new positioning of the transformed medical service; finally, establish a patient-oriented marketing strategy. In addition, this paper also suggests the best marketing strategy combination by applying innovative and pragmatic managerial thinking in order to give the military hospital a brand new image.