Thesis (M.P.A.)--University of Hong Kong, 1998. / Includes bibliographical references (leaves 112-117). Also available in print.

The goal of the graduation theses was to point out the impact of legislative changes to accounting of the specific nonprofit organization and to analyze an implementation of new revising legislation from 2010 until 2014 into practice. It was also focused on the related regulations in connection with economy of selected accounting entities with the focus on a specific subsidized organization. The specific subsidized organization is Městský dům kultury Sokolov, incorporated by municipal authorities, which is the center of cultural events in the town Sokolov. In the theses it was outlined, how the legislative changes are projected into practice in this specific subsidized organization. The theses also concentrates on the specifics of accounting and on the process of bookkeeping in the chosen subsidized organization and on its ways of financing and reporting. In the conclusion several measures were proposed, which mainly relate to the legislation, also to outflows of financial funds and finally recommendations related to a supplementary activity were proposed.

The diploma thesis Socio-Educational Support Systems for Foreigners Living in the Czech Republic deals with the topic of integration of foreigners in the Czech Republic. It examines what integration instruments the Czech Republic uses on the governmental and also non- governmental level. It is focused on foreigner's experience with NGOs' integration services in Prague and according to this experience it analyzes if supply meets demand. The theoretical part deals with the topic of integration in general and the current immigration situation in the Czech Republic. It describes the law relating to foreigners living in the Czech Republic and examines the state integration activities. It also covers the non- governmental sphere of working with migrants. The empirical part of the thesis contains a qualitative research; the main question is if supply meets demand in the field of NGOs' integration services. The research is based on half- structured interviews with foreigners who use NGOs' integration services and with the NGOs' workers. The diploma thesis also contains some recommendations for the NGOs according to the main findings from the research. These recommendations should become a useful instrument for improving the efficiency of working with migrants.

The thesis deals with the issue of sustainability of a non-governmental non-profit organization active in the field of culture, taking into account both theoretical and practical perspective. Using the example of Prague Modern ensemble, the thesis demonstrates development of an adequate strategy with use of marketing tools to create brand awareness for the ensemble in a competitive environment. Formulation of a concrete strategy is preceded by definition of a theoretical framework that includes planning, marketing mix with emphasis put on marketing communication, corporate identity and financing with respect to the specifics of non-profit sector. Finally, the thesis provides an analysis of internal and external environment in which the ensemble operates. Based on theoretical framework and summary from the analytical part, the thesis then suggests adequate strategy for building corporate identity, marketing communication, fundraising and finally organization of the ensemble.

Nonprofit organizations rely heavily on their governing board of directors to provide leadership, strategic guidance, and financial oversight. The nonprofit community continues to grow, and the services provided by these organizations have become a critical part of our society, providing a wide variety of services targeting a diverse population. In this context, how the role of the board of directors impacts the financial position of the nonprofit organization is of great interest to both the academic community and the practitioner. This study examined three areas of interest: board effectiveness, funding source, and financial vulnerability. First, the association between board effectiveness and financial vulnerability was tested. Second, specific board behaviors associated with strategic planning and stakeholder management were tested to determine if they were greater predictors of financial vulnerability. Finally, the role of funding source (specifically privately funded organizations) as a moderating variable for board effectiveness and financial vulnerability was explored. The sample was composed of 112 participants, consisting of board member/executive director survey responses and financial information for the participating organizations. The sample was drawn from six counties in the Central Florida area. Data were collected from a series of mailings, and surveys were distributed at nonprofit lecture series. The Financial Vulnerability Index (FVI) was used as a measure of the financial condition of the nonprofit organization and represented the dependent variable in this study. The Board Self-Assessment Questionnaire (BSAQ) was used to assess board effectiveness and represented the independent variable in this study. Primary funding source was identified as a moderating variable, while board size, age of the organization, CEO tenure, service area, United Way affiliation, national affiliation were included as control variables. Board effectiveness as measured by the BSAQ was a significant predictor of financial vulnerability as measured by the FVI. The strategic and stakeholder behaviors associated with board effectiveness were not found to be significant predictors of financial vulnerability, beyond other behaviors associated with board effectiveness. Funding source was shown to moderate the observed relationship between board effectiveness and financial vulnerability, as the association between effectiveness and financial condition was significant in privately funded nonprofit organizations (no such significance was identified in government funded or commercially funded organizations).

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本研究選擇公共行政研究的新興議題，即歐美非營利組織發展新趨勢－「社會企業」(social enterprises)作為研究主題。 第一章緒論，首先闡述受到志願失靈的影響，促使社會企業的興起，然而，此種歐美非營利組織發展的新趨勢，則遭受到許多質疑與挑戰，包含：認同困境、認知困境、合法性困境，及實踐困境。首先，社會企業在型態上呈現兩種發展趨勢，既包含非營利組織師法企業，也包含企業師法非營利組織，應該採取何種趨勢，亦或兼採兩種趨勢，目前似乎尚無定論，這也造成社會企業研究的「認同困境」；其次，歐美各國社會企業的組織類型與法律地位差異性甚大，故研究議題遲未定調，造成社會企業內涵相當模糊，缺乏一致性概念，而造成社會企業研究的「認知困境」；第三，社會企業雖然可以挹注非營利組織財源，或解決高失業等社會問題，但社會企業所採取的商業行為，依然潛藏許多風險，而遭受到「合法性困境」的挑戰；第四，台灣社會企業發展尚屬萌芽階段，未來是否一定要師法此一趨勢，目前似乎仍有疑慮，而造成「實踐困境」。這四項困境，前三者受到學術研究領域的關注，而第四者則較受實務界的關心，而這四項困境，也促發本論文之研究動機。緣此，本研究之目的在於從歐美各國發展經驗，析探台灣社會企業的發展現況，並據以建構適合台灣社會企業的類型與研究建議。 第二章文獻探討與分析架構，就學術界或實務界而言，「社會企業」一詞仍處於發展階段，故對其內涵尚未達成一致性的共識，類似的名詞屢見，而造成研究上的混淆，然對於新興議題的研究，文獻探討必須聚焦於核心概念，方得以觀其全貌，避免失焦。基此，本研究首先檢閱國內外以社會企業(social enterprise)為研究主題的代表性文獻；其次，則依據問題意識，檢視相關文獻的重要著作及研究焦點，最後，則檢視相關文獻的解釋力，並據以建構本研究之分析架構。 對於歐美社會企業的發展，目前分析架構並無法充分解釋，且鑑於社會企業係屬非營利組織研究的新興課題，在缺乏堅實理論支持下，實難採取假設演繹法加以驗證，爰針對歐美社會企業所面臨的認同困境、認知困境，及合法性困境，依據文獻歸納出三大困境的共同特質，並據以建構分析架構，將最契合歐美社會企業發展的現況。緣此，本研究即採取歸納法方式，依據問題意識梳釐歐美社會企業的共同特質，據以建構社會企業的分析架構。 社會企業的認同困境關注重點在於，歐美社會企業為何浮現？認知困境關注重點在於，歐美社會企業的組織特質為何？合法性困境關注重點在於，歐美社會企業有何貢獻與限制？而從Hansmann論點可以發現，認同困境與合法性困境，相當契合非營利組織角色理論的內涵，而認知困境則相當契合非營利組織行為理論的內涵。故本研究援引Hansmann的論點，並依據歐美社會企業三大困境的實際內涵，將探討歐美社會企業興起的認同困境，其分析架構面向定義為「環境」，而將研究歐美社會企業組織特質的認知困境其分析架構面向定義為「結構」，最後，則是將探討歐美社會企業有何貢獻與限制的合法性困境，其分析架構面向定義為「功能」，在此三個面向基礎下，依據「金字塔」概念建構本研究分析架構，以全面檢視歐美社會企業的發展現況，並驗證社會企業在台灣應用之可行性。 第三章歐洲社會企業之發展，主要依據分析架構，從環境、結構，及功能三個面向加以分析。環境面向分析重點在於探討歐洲社會企業興起的背景及其解釋理論；結構面向分析重點在於歐洲各國社會企業的現況、比較各國發展的差異，並說明歐洲社會企業的組織特徵；功能面向分析重點在於歐洲社會企業所採取的發展策略及新趨勢，並析探這些策略所產生的貢獻與限制。 第四章美國社會企業之發展，則同樣依據分析架構，從環境、結構，及功能三個面向加以分析。環境面向分析重點在於探討美國社會企業興起的背景及其解釋理論；結構面向分析重點在於美國社會企業的現況，並說明其組織特徵；功能面向分析重點在於美國社會企業所採取的發展策略及新趨勢，並析探這些策略所產生的貢獻與限制。 第五章台灣社會企業之探究，本章首先提出研究設計，包含深度訪談法的過程與樣本選取，並據以提出本研究之編碼類別表；其次分別從從環境、結構，及功能三個面向，逐一檢索深度訪談法所選取四個樣本的發展經驗，並論述這些經驗與歐美社會企業發展的契合程度。 由於本論文係屬探索性研究，故採取質化研究方法較為適當，是以，本研究採取深度訪談法，據以析探台灣社會企業的發展現況。質化研究樣本選取重點在於其代表性，而非數量多寡，故在樣本數方面，主要採取「立意取樣法」，選取具代表性個案作為訪談對象；至於樣本選取主要依據三個指標，包含：個案的知名度，是否有顯著的商業活動，及必須契合本研究之問題意識，並依此選取喜憨兒基金會、伊甸基金會、陽光基金會，及彭婉如基金會作為訪談樣本。 在資料分析方面，本研究採取質的編碼方式及比較分析法，針對四個訪談個案的訪談資料，分別進行反覆及深入的分析，從環境、結構、及功能三個面向，析探台灣社會企業的發展現況與應用性。 第六章結論與建議，本章首先比較歐美社會企業的發展經驗，以資台灣社會企業類型建構之依據，而從歐美社會企業發展經驗可以發現，對於社會企業所面臨之「認同困境」、「認知困境」，及「合法性困境」，至今仍舊缺乏完整性的分析架構，故本研究依據歐美社會企業三大發展困境，從環境、結構，及功能三個面向，建構分析歐美社會企業的分析架構，試圖釐清歐美社會企業的內涵。而對於社會企業在台灣應用所面臨的「實踐困境」，則可在此分析架構下，透過歐美發展經驗的比較，檢視社會企業在台灣應用的可行性。依據深度訪談資料顯示，本研究所選取以基金會為主體的社會企業，相當契合歐美社會企業的發展軌跡，且成效相當顯著。緣此，本研究擬依據深度訪談資料，提出台灣社會企業發展的學術與實務建議，學術建議部分在於透過深度訪談個案，建構契合台灣社會企業發展的類型，以資後續研究參考；實務建議部分則關注社會企業在台灣應用所可以面臨的風險提出建議，除引為殷鑑外，亦可達知識管理之效。在學術研究方面，本研究依據訪談資料，分別將之命名為「責任中心型」、「許可協議型」、「就業中心型」，及「政策倡議型」，並據以建構適合台灣社會企業的類型；其次，從非營利組織本身、政府協力關係，及企業協力關係三個角度，提出實務建議。對於非營利組織本身可能造成使命漂移、公益形象，與管理層面等三方面的風險，分別提出「案主權益優先原則」、「建構第三部門的社會資本」，及「應用組織發展技術」等三項建議；對於政府協力關係可能會產生自主性與政策倡議兩方面的風險，分別提出「自律為主，他律為輔」及「利益迴避原則」二項建議；對於企業協力關係可能會出現文化與價值衝突與不公平競爭兩方面的風險，分別提出「強化募款能力」及「建立聯盟」二項建議。

由於資訊通信科技發展日新月異，不論是個人、組織或政府，皆不可避免地逐漸受到其影響。雖然資訊通信科技的出現帶給個人或組織更多發展機會，卻也逐漸產生了差距，「數位落差」現象的出現，顯現出弱勢族群與其他族群在資訊通信科技發展上的差距與限制。非營利組織由於其公益與非營利的特質，在資訊通信科技發展上更易遭遇困難。喜瑪拉雅研究發展基金會致力於非營利組織數位落差縮短、建立資訊通信科技議題，為協助非營利組織資訊能力建立的主要代表，對非營利組織影響甚大。 　　本研究即以喜瑪拉雅研究發展基金會相關服務措施作為個案，以深度訪談與相關文獻資料分析的方式，研究相關作為對非營利組織數位落差縮短的效果，探討如何有效縮短非營利組織數位落差問題。經由實務文獻資料與訪談結果，本研究提出相關建議，期能有效縮短非營利組織數位落差，協助非營利組織資訊通信科技設施發展，建立非營利組織資訊通信科技使用能力。研究建議如下： 一、相關組織可考慮於偏遠地區設立相關機構，協助非營利組織接觸與學習資訊通信科技。 二、應儘速對資源不足非營利組織補助與捐贈，協助其基本能力建立。 三、針對非營利組織管理人員進行資訊通信科技相關基礎介紹，促進組織內部對資訊通信科技的接受度與認知。 四、有志發展的相關組織可尋求其他部門或組織的協助，共同發展類似服務與具體計畫。 五、應加強發展針對非營利組織個案管理與資源整合的系統。 六、鼓勵資訊或管理專業之非營利組織擔任中介角色，整合相關資源，協助非營利組織發展資訊通信科技、縮短數位落差。 / Information and Communication Technologies (ICTs) have been innovated dramatically each day. Individuals, organizations and the government are all influenced. They not only bring more opportunities for each one of us than before, but also make gaps between people who are owned ICTs and who are not. Such scenario is called Digital Divide. It shows the obvious advantage among the people who has used or owned ICTs. Nonprofit organization is one of the typical organization that fall behind the technology of ICTs because of it’s nonprofit behavior. Himalaya foundation is the foundation that helps nonprofit foundation to make key issues on ICTs and keep on going the new innovation up to date. Himalaya foundation is significant to the nonprofit organization. The research is based on this typical foundation whose purpose is developing services to nonprofit organization, i.e., Himalaya foundation. By interviews with Himalaya foundation and other nonprofit organization members, compared with the analyses of data from the related sources, we can understand how seriously digital divide issue has effects on the nonprofit organizations and others. The research will not only provide the effective solutions to reduce the gaps between nonprofit organizations and others, but also help the nonprofit organizations develop their own ICTs equipments and ability. The suggestions are as the following: 1.The related foundation can consider building up information center near the nonprofit organizations in order to help them learn and be exposed to ICTs. 2.To give and to help the deficient organization in order to establish their ability. 3.Provide basic introduction and knowledge of ICTs to the stuffs in the organizations; make them more recognized and accepted ICTs. 4.The organizations willing to bridge digital divide should seek assist from other sectors or organizations, and develop the same kinds of service and concrete plans. 5.To develop nonprofit organization systems of resource integration and case-management. 6.Encourage the Information or management oriented nonprofit organization to be the inter-roles that help nonprofit organization to develop the ICTs, integrated resources, and bridging Digital Divide. Keywords: nonprofit organization, Information and Communication Technologies (ICTs), Digital Divide.

Empirical data have not adequately revealed current methods of nonprofit leadership in a way that reflects shared leadership in the nonprofit sector leaving nonprofit organizations (NPOs) at a disadvantage in relation to understanding and describing leadership effectiveness. Using a conceptual framework that incorporated organizational theory, shared leadership theory, path goal theory, transformational theory, leader member exchange, and fund development theory, this mini ethnographic study was conducted to explore the effect of leadership styles in shared leadership situations and the impact of matched and unmatched leadership styles on NPO funding performance. With the use of purposeful sampling to conduct the study, the participants represented 5 community partner NPOs in the New York City area with 20 or fewer employees and average annual funding of $600,000 or more during the previous 3 years. The data analysis of interviews, observation, journaling, member checking, and document review and analysis were performed through hand coding using an inductive analytical method to identify patterns and themes. The study results indicate that matching leadership styles of executive and senior leaders such as leader member exchange and path-goal development are directly related to a team-oriented culture that is essential for the longevity and effective performance of non-profit organizations. Based on the findings, shared leadership promotes a culture of positive social change through building honesty and integrity, which in turn can help nonprofit organizational leaders improve funding programs and stakeholder interest. Ultimately shared leadership benefits the social needs of society by enhancing the services to the beneficiaries who receive the NPO programs.

Transformational leadership and employee engagement have been studied in the private sector, yet research in the nonprofit sector is scarce. Addressing this gap is important to improve nonprofit practices, as nonprofit organizations contribute to a myriad of social issues critical to positive social change. Using Burns's theory of transformational leadership, which places emphasis on motivating and inspiring performance through a shared vision and mission, the purpose of this quantitative study was to analyze the effects of transformational leadership on employee engagement in nonprofit organizations. The study also assessed whether locus of control acted as a mediating variable on employee engagement. Locus of control may explain differences in the effect of transformational leadership on engagement in those with an internal locus of control (self-motivating-lesser effect) versus an external locus of control (motivated by external forces-greater effect). Data were obtained from emailed surveys of employees of 30 nonprofit organizations (N = 155). The surveys consisted of the Multifactor Leadership Questionnaire, the Utrecht Work Engagement Scale, and the Work Locus of Control Scale. Multiple logistic regression revealed a significant positive relationship between transformational leadership and employee engagement. No significant evidence was found to indicate that locus of control acted as a mediating variable with regard to engagement. Understanding the effect of transformational leadership on employee engagement may enable nonprofit organizations to improve their effectiveness in programs and services, thereby contributing to positive social change.