Em um contexto de crescimento do volume de transferências de recursos públicos para entidades do terceiro setor e, ainda, de aumento do número de parcerias do Estado com tais entidades, cresce também a importância do controle estatal sobre as suas políticas de fomento e sobre a aplicação dos recursos transferidos. Paralelamente, a mídia, os órgãos estatais de controle e a academia jurídica manifestam preocupações com a corrupção na destinação desses recursos e com a ineficiência no seu emprego. Todos ainda enfrentam o desafio de fortalecer o terceiro setor, simultaneamente ao fortalecimento do controle do fomento estatal. A legislação federal brasileira, contudo, ainda não trata do assunto com o devido cuidado. Há um descompasso entre a importância do tema para o país, de um lado, e a insuficiência da legislação que o rege, de outro. Com este pano de fundo, esta tese descreve, primeiramente, qual é o direito vigente em matéria de controle estatal das transferências de recursos públicos da União para o terceiro setor. Em segundo lugar, aponta alguns dos principais problemas deste direito. Finalmente, sugere soluções para o seu aperfeiçoamento. Como ponto de partida para essas três vertentes de investigação, a tese trabalha com a hipótese de que tal controle é disciplinado por uma complexa teia de textos normativos que necessita ser reformada. O resultado das investigações é a confirmação desta hipótese, à medida que são reunidas evidências de que o quadro normativo geral é demasiado complexo, lacônico, excessivamente talhado pela via infralegal, descompassado com a Constituição Federal e ainda ineficaz a despeito de suas últimas reformas , demandando, sim, uma reforma legislativa. Com inspiração em projetos e anteprojetos de lei, assim como nas experiências espanhola e estadunidense pertinentes ao assunto e, ainda, levando em conta o diagnóstico de problemas efetuado, a tese defende seis medidas para reforma da legislação brasileira. Sustenta que tais medidas podem contribuir para a solução de parcela importante dos problemas da legislação vigente, tornando o controle estatal das transferências de recursos públicos para o terceiro setor mais democrático e consentâneo com os princípios constitucionais da impessoalidade, publicidade, motivação e eficiência. / In a context of growth in the volume of government transfers to nonprofit organizations, as well as in the number of partnerships between the state and these entities, there is also a growing need for the state to control its own funding policies and the use of the transferred resources. Simultaneously, the media, the state controlling agencies and the legal academia manifest their concern with the corruption involved in the destination of those resources and the inefficiency in its application. They also face the challenge of strengthening the nonprofit sector while curbing illegal behavior and strengthening state control of government stimulus initiatives. The federal legislation, however, still does not cope with the matter in a cautious way. There is a mismatch between the importance of the subject to the country, on one hand, and the limitations of the legislation that should govern it, on the other hand. Against this backdrop, this thesis describes, first, what is the current law governing federal control of its own funding of nonprofit organizations. Second, it points out some of the key problems of the existing legislation. Finally, it suggests solutions for its improvement. As a starting point for these three lines of investigation, it works with the hypothesis that the state control over grants to nonprofits is regulated by a complex net of legal norms which needs to be reformed. The result of the investigations confirms this hypothesis, as the thesis assembles evidences of an existing legal framework extraordinarily complex, laconic, excessively tailored through regulations in lieu of statutes, not totally aligned with the Federal Constitution and inefficient in spite of its latest reforms all these characteristics demanding, unequivocally, a statutory reform. Taking into account the diagnosis made and with an inspiration in bills and other legislative proposals in Congress, as well as in the Spanish and American experiences in the matter, the thesis pinpoints a number of six initiatives for the reform of the Brazilian legislation. It sustains that these initiatives should contribute to the solution of an important part of the flaws of the existing legislation, turning the state control of governmental transfers to nonprofits more democratic and tuned with constitutional principles governing the public administration, such as equality, publicity, reasoning and efficiency.

Made available in DSpace on 2015-12-03T18:35:07Z (GMT). No. of bitstreams: 1 Carlos_Alberto_Martins.pdf: 714359 bytes, checksum: 08b7973c087f581efc234d5addb20ef3 (MD5) Previous issue date: 2008-08-28 / The present work had as focus the evaluation of economical-financial performance of the entities belonging to the denominated Non Profit Sector, more specifically of the entities of social welfare and the need of having believable information based on an accounting system structured to sustain this evaluation, where factor as the voluntary work and the gratuitous social benefit should be treated as integral elements of the accounting bookkeeping as source of information for the administration of the entities. This dissertation is based on a study of case of an entity of social welfare, headquartered in the area of Great S??o Paulo. With base in the relative operational information to the exercises of 2004 and 2005, was measured and it was studied the economical-financial influence of the mentioned factors, in the operational structure of the entity and the need of a reliable control of the same ones in order to evidence the value transferred to the society, value this that doesn't suffer control and, so a little, disclorure, in the demonstrative ones accounting-financial. The studied problem treated of the need of a more effective control, for administration ends, of factors no documented in the way as foresees the Brazilian legislation, in order to evidence the effectiveness of the activities of an entity of social welfare. The obtained results indicate that the vision economical, financial and managerial of these entities would become more evident and interesting as social result to the investors and holders of resources destined to the welfare, what will take the a perfected revision of the control and disclosure of these factors with the creation of techniques of specific evaluation for this sector. / O presente trabalho teve como foco a avalia????o de desempenho econ??mico-financeiro das entidades pertencentes ao denominado Terceiro Setor, mais especificamente das entidades de assist??ncia social e a necessidade de se ter informa????es cr??veis baseadas em um sistema de contabiliza????o estruturado para sustentar esta avalia????o, onde fatores como o trabalho volunt??rio e as a????es gratuitas devem ser tratados como elementos integrantes da escritura????o cont??bil e como fonte de informa????es para a gest??o das entidades. Esta disserta????o est?? baseada em um estudo de caso de uma entidade de assist??ncia social, sediada na regi??o da Grande S??o Paulo. Com base nas informa????es operacionais relativas aos exerc??cios de 2004 e 2005, mensurou-se e estudou-se a influ??ncia econ??mico-financeira dos fatores citados, na estrutura operacional da entidade e a necessidade de um controle confi??vel dos mesmos a fim de evidenciar o valor transferido ?? sociedade, valor este que n??o sofre controle e, t??o pouco, evidencia????o nos demonstrativos cont??bil-financeiros. O problema estudado tratou da necessidade de um controle mais eficaz, para fins de gest??o, de fatores n??o documentados da maneira como prev?? a legisla????o brasileira, a fim de evidenciar a efic??cia das atividades de uma entidade de assist??ncia social. Os resultados obtidos indicam que a vis??o econ??mica, financeira e gerencial destas entidades tornar-se-iam mais claras e interessantes como resultado social aos investidores e detentores de recursos destinados ?? assist??ncia, o que levaria a uma revis??o mais acurada do controle e evidencia????o destes fatores com a cria????o de t??cnicas de avalia????o espec??fica para este setor.

Made available in DSpace on 2015-12-04T11:45:32Z (GMT). No. of bitstreams: 1 Frederico_Otavio_Sirotheau_Cavalcante.pdf: 471399 bytes, checksum: fa4ed52f51ff3ba6569017085424fab3 (MD5) Previous issue date: 2006-06-12 / The present work deals with to the Strategical Planning for the Entities of the Third Sector, by means of a bibliographical research, objectifying the specific theoretical revision on the subject, complemented for a research of field in the Organizations of the third Sector of Hortol??ndia/SP. The main objective of this dissertation was to make a comparative analysis enters current the practical ones of management of the OTS, object of study of this work with deriving concepts of the strategical Planning. The work counted on an internal research (questionnaire), having as conclusion of that current the practical ones of management of the OTS of Hortol??ndia are searching if to line up to the concepts of Strategical Planning, according to perception of the managers and by means of a critical analysis of current the practical ones of management of the company. / O presente trabalho trata do Planejamento Estrat??gico para as Entidades do Terceiro Setor, por meio de uma pesquisa bibliogr??fica, objetivando a revis??o te??rica espec??fica sobre o tema, complementado por um estudo de caso nas Organiza????es do terceiro Setor de Hortol??ndia/SP. O objetivo principal desta disserta????o foi fazer uma an??lise comparativa entre as atuais pr??ticas de gest??o das OTS, objeto de estudo deste trabalho com conceitos oriundos do Planejamento estrat??gico. O trabalho contou com uma pesquisa interna (question??rio), tendo como conclus??o de que as atuais pr??ticas de gest??o das OTS de Hortol??ndia est??o buscando se alinhar aos conceitos de Planejamento Estrat??gico, segundo a percep????o dos gestores e por meio de uma an??lise cr??tica das atuais pr??ticas de gest??o das OTS.

Made available in DSpace on 2016-04-25T16:44:30Z (GMT). No. of bitstreams: 1 Michel Wiazowski Rocha.pdf: 9354124 bytes, checksum: 09a04d94030b94f6f3b6ea1879512b0f (MD5) Previous issue date: 2012-05-11 / The nonprofits see growing in numbers and community service. Much has agreements with government, and operates in areas such as education, health, environment and social welfare. This study addresses partnerships between nonprofit organizations and banks. Check how these partnerships impact the services provided and how companies benefit from the sales of social products, and their use by marketing firms, and tax benefits arising from this relationship. It seeks to understand this relationship thatbenefits organizations with the use of credit cards by their members. The study begins by reviewing the literature on social responsibility and banks, then a search was made inbank branches and partner organizations, by conducting interviews with branch managers and directors of nonprofit organizations that maintains a partnership withbanks. The survey results reveal the importance of these partnerships for organizations, not only by the proceeds of the credit cards, but also the visibility that this partnership with banks brings to organizations. However, there is no transparency on the part of banks in relation to the amount of funds raised with the cards and the value of transfers to the organizations. Also missing for the employees of banks information about partner organizations and the sale of these products / As organizações sem fins lucrativos veem crescendo em número e serviços prestados à comunidade. Boa parte possui convênios com governo, e atua em áreas como, educação, saúde, meio ambiente e assistência social. Este estudo aborda parcerias entre organizações sem fins lucrativos e bancos. Verificar como essas parcerias impactam os serviços prestados e como as empresas se beneficiam com as vendas dos produtos sociais, e pela sua utilização pelo marketing das empresas, e os benefícios tributários advindos dessa relação. Procura-se entender essa relação que beneficia as organizações com o uso dos cartões de crédito pelos seus associados. O estudo inicia pela revisão bibliográfica sobre responsabilidade social e bancos, em seguida foi feita uma pesquisa nas agencias bancárias e nas organizações parceiras, mediante a realização de entrevistas com gerentes das agências e com os diretores das organizações sem fins lucrativos que mantém a parceria com os bancos. Os resultados da pesquisa revelam a relevância dessas parcerias para as organizações, não somente pelos recursos advindos dos cartões de credito, mas também pela visibilidade que essa parceria com os bancos ocasiona para as organizações. Contudo, não há transparência por parte dos bancos em relação ao montante de recursos arrecadados com os cartões e do valor do repasse para as organizações. Também falta para os funcionários dos bancos informações sobre as organizações parceiras e da venda desses produtos

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2018-04-05T12:24:22Z No. of bitstreams: 1 Paulo Schmidt Pimentel.pdf: 524798 bytes, checksum: 7c2aafca05cd850a584b99320fc52312 (MD5) / Made available in DSpace on 2018-04-05T12:24:23Z (GMT). No. of bitstreams: 1 Paulo Schmidt Pimentel.pdf: 524798 bytes, checksum: 7c2aafca05cd850a584b99320fc52312 (MD5) Previous issue date: 2018-03-05 / This work has as its object the analysis of the tax immunity granted to non-profit social assistance institutions, provided by article 150, section VI, letter "c" and article 195, seventh paragraph, both of the Federal Constitution of 1988, which given the growing relevance of the third sector in our society, it is increasingly becoming the focus of legal discussions. In this sense, brief lines are presented of the formation of the State and, consequently, on its taxation power, in order to demonstrate the origin and functioning of the Brazilian constitutional tax system. It is then discussed on the granting of taxation power to federal entities and the constitutional limitations on the taxation power, to enable the demonstration of the tax immunities functioning in the legal system. With this, we proceed to the study of immunities in general, portraying their legal foundations, their presence and evolution in the constitutions already existing in our country and the academic classifications. With these notes, which are fundamental for the study of the tax immunity of social assistance institutions, the third sector is described and its importance in the so-called New Democratic State of Law. The entities of the third sector, described in the Federal Constitution as welfare institutions or social assistance institutions, have some characteristics, among them the provision of complementary services to the basic services of the State to the population and the lack of profit-making. Possessing such characteristics, Article 150, item VI, letter "c" of the Constitution still requires the fulfillment of other requirements to enable the use of the tax immunity. The controversy surrounding the nature of the law establishing these requirements, as well as the requirements provided by Article 14 of the National Tax Code are explained in detail. Finally, it analyzes the taxes reached by such immunity, even from the perspective of the Brazilian Courts / O presente trabalho tem por objeto a análise da imunidade tributária conferida às instituições de assistência social sem fins lucrativos, trazida pelo artigo 150, inciso VI, alínea “c” e pelo artigo 195, parágrafo sétimo, ambos da Constituição Federal de 1988. Tendo em vista a crescente relevância do terceiro setor na sociedade, tal temática mostra-se cada vez mais no foco de discussões jurídicas. Nesse sentido, expõem-se breves linhas acerca da formação do Estado e, consequentemente, de seu poder de tributar, com o objetivo de demonstrar a origem e o funcionamento do sistema constitucional tributário brasileiro. Discorre-se, então, sobre a outorga das competências tributárias aos entes federativos e as limitações constitucionais ao poder de tributar, a fim de possibilitar a demonstração do funcionamento das imunidades tributárias no ordenamento jurídico. Com isso, passa-se ao estudo das imunidades em geral, abordando seus fundamentos jurídicos, sua presença e evolução nas constituições já existentes no país, bem como as classificações acadêmicas existentes. Realizados tais apontamentos, fundamentais para o estudo da imunidade tributária das instituições de assistência social, descreve-se o terceiro setor e sua importância no chamado Novo Estado Democrático de Direito. As entidades do terceiro setor, descritas na Constituição Federal como instituições de assistência social ou entidades beneficentes de assistência social, possuem algumas características, dentre elas, a prestação de serviços complementares aos serviços básicos do Estado à população e a ausência de finalidade lucrativa. Possuindo tais características, o artigo 150, inciso VI, alínea “c” da Carta Maior exige ainda o cumprimento de outros requisitos para que seja possível a fruição da imunidade tributária. A polêmica existente em torno da natureza necessária da lei instituidora desses requisitos, bem como os requisitos trazidos pelo artigo 14 do Código Tributário Nacional são detalhadamente expostos. Por fim, analisa-se quais tributos são atingidos por tal imunidade, inclusive sob a ótica dos Tribunais brasileiros

Submitted by Maicon Juliano Schmidt (maicons) on 2015-04-23T19:43:55Z No. of bitstreams: 1 Paulo Sérgio Postingher.pdf: 1226835 bytes, checksum: 7db03668299a7d79ab445b863dbafd19 (MD5) / Made available in DSpace on 2015-04-23T19:43:55Z (GMT). No. of bitstreams: 1 Paulo Sérgio Postingher.pdf: 1226835 bytes, checksum: 7db03668299a7d79ab445b863dbafd19 (MD5) Previous issue date: 2014-06-30 / Nenhuma / Este trabalho teve como objetivo descrever os principais desafios e dificuldades enfrentadas no processo de implantação do planejamento estratégico no Centro de Educação Profissional São João Calábria, organização sem fins lucrativos de Porto Alegre no Rio Grande do Sul de acordo com a perspectiva dos seus principais gestores. Além de descrever e analisar os desafios e dificuldades enfrentadas no processo de implantação, também buscou demonstrar alguns de seus resultados. A pesquisa contemplou analisar o processo de adoção da técnica do planejamento estratégico, enfatizando a sua motivação, a forma de implementação, o grau de participação decisória dos membros não-gestores nesse processo, a sua estratégia na orientação das ações sociais típicas do terceiro setor nesta entidade profissional e voluntária e também avaliar os resultados alcançados pela organização após a implementação do planejamento estratégico. Foi realizada uma revisão da literatura sobre estratégia, gestão estratégica, planejamento estratégico e implementação do planejamento estratégico. A natureza da metodologia foi qualitativa, quanto aos fins, tratou-se de um estudo de campo descritivo, e quanto ao meio, um estudo de caso, pois se objetiva verificar o planejamento e a estratégia adotada e implementada na perspectiva dos gestores desta organização. Foram entrevistados sete gestores do Conselho operacional da organização, um gestor da Congregação dos Pobres Servos da Divina Providência e outros cinco colaboradores das atividades operacionais e de apoio. Os resultados revelam que o planejamento trouxe muitos benefícios e um crescimento da organização nos últimos dez anos, desde quando foi implantado. Também revelou que apesar do crescimento existem algumas lacunas que devem ser melhoradas para melhorar a vida dos colaboradores e dos beneficiários. O estudo ajudou a ter uma visão diferente das organizações de terceiro setor, que, muitas vezes, são avessas a ferramentas de gestão e de planejamento, pois os gestores confundem questões sociais com a sobrevivência, esquecendo de planejar e pensar as suas estratégias. / This paper aims to describe the implementation process of strategic planning at the Centro de Educação Profissional São João Calábria, a nonprofit organization in Porto Alegre, Rio Grande do Sul, according to the perspective of its key managers. Besides analyzing this implementation process, it also seeks to show the results from it. For this research we analyzed the process of adopting the technique of strategic planning, highlighting its motivation, its way of implementation, the level of decisional participation of the non-managing members in this process, the strategy applied to guide the typical social actions of the third sector in this professional and voluntary institution, and we also evaluated the results achieved by the organization after the implementation of the strategic planning process. A literature review was conducted on strategy, strategic management, strategic planning and its implementation. The research consists of a case study with qualitative methodology applied to conduct a descriptive field study, since its aim is to verify the planning and strategy adopted and implemented in the perspective of managers of this organization. We interviewed seven members of the Operational Management Team in the organization, one manager of Congregação dos Pobres Servos da Divina Providência (Congregation of the Poor Servants of the Divine Providence) and five other subjects involved in the operational and support activities. The results show that planning has brought many benefits and growth to the organization over the past decade, since it was implemented. The results also revealed that, despite the growth, there are some gaps that need to be improved to improve the lives of both employees and beneficiaries. This study helped to have a different view of third sector organizations, which are often averse to planning and management tools, because managers misunderstand social issues and survival, forgetting to plan and think about their strategies.

In the United States, approximately 7% of nonprofits' annual revenue is lost as a result of a lack of ethical financial operations among nonprofit executive directors (EDs). This represents $85 billion in estimated annual losses in available operating funds. This study addressed the problem of ineffective leadership in nonprofit organizations from the perspective of EDs responsible for ethical financial operations. The purpose of this phenomenological study was to understand the lived experiences of nonprofit EDs who self-reported the use of 1 of Burn's and Bass' 3 leadership styles and whether leadership style influenced the use of the Sarbanes Oxley Act to manage the ethical financial operations of their human service nonprofit organization. Qualitative data were collected from 12 EDs through semi structured interviews and then coded and analyzed using a modified van Kaam procedure. The results of the study indicated that EDs who self-reported using transformational leadership style were more inclined to adhere to the Sarbanes Oxley Act. In addition, participants acknowledged the need for organizational support to improve leadership qualities in EDs, efficiency, and effective ethical financial operations in nonprofit organizations. The study provides a baseline for nonprofit organizations to increase positive social change by adding knowledge on implementing strategies that will result in the enhancement of quality leadership in EDs that may ultimately result in more efficient and effective ethical financial operations in nonprofit organizations.

Gaps exist in the literature on knowledge of how founder behavior affects volunteers and employees in nonprofit organizations. Through exploration of founder relationships with volunteers and employees, this study fills some of those gaps and adds to the body of knowledge of how those relationships are perceived by founders, volunteers, and employees. The purpose of this narrative study was to address the question of the impact of founder behavior on founders, employees and volunteers in nonprofit women's organizations founded by African American and Caucasian women. The theory of psychological ownership was used as the framework to understand founder behavior. The qualitative narrative inquiry design consisted of interviews with 12 participants who work for nonprofit organizations that provide empowerment services to women. Themes such as control, lack of strategy and support, and silenced voices emerged as responses to the question of the impact of founder behavior on the organization. The results indicate that founders, employees, and volunteers report a need for clear policies, role assignments, procedures, and organizational goals. Founders are oblivious to the impact of their behavior on the organization and are not aware of the available resources that may exist in their communities. Implications include state level nonprofit policy that funds training for nonprofit organizations around the themes examined in this study. Recommendations for future research include examination of internal issues and structures related to an organization's growth. The result of this study may lead to increased understanding of perceptions of the operations of nonprofit organizations which may impact nonprofit organizations' abilities to meet the goals of their mission.

Abstract not available

Cette recherche porte sur la mise en évidence des spécificités des organisations non lucratives à travers l'analyse des modalités de la coexistence de celles-ci aux côtés d'organisations lucratives et publiques. Cette étude s'ouvre sur un examen critique de la littérature des théories économiques des organisations non lucratives sur base de la grille d'analyse proposée par Favereau (1989). Il apparaît que ces théories, qui reposent pour la plupart sur un paradigme de rationalité substantielle, s'avèrent inadéquates pour expliquer les raisons de la coexistence d'organisations non lucratives, lucratives et publiques dans un même secteur d'activités. Pour arriver à une explication satisfaisante, nous avons dès lors choisi de nous situer dans une perspective conventionnaliste, au sens de la théorie des conventions (Lewis, 1961; Orléan, 1994), basée sur une conception procédurale de la rationalité. L'étude s'est construite plus particulièrement sur le modèle des "Économies de la grandeur" (Boltanski et Thévenot, 1987) qui explique comment et pourquoi différents principes de justification peuvent être invoqués par des individus et des groupes afin d'exprimer leurs divergences dans les modes de coordination, ainsi que pour justifier leurs actions. Cette théorie nous a par ailleurs permis d'appréhender et d'opérationaliser, dans ses multiples facettes, le concept de qualité des services offerts par un secteur d'activités. Le secteur d'activités retenu pour appliquer le modèle développé est celui des maisons de repos pour personnes âgées (MRPA). Les différentes logiques de qualité des services au sein des MRPA ont été identifiées au travers d'études de cas qui ont permis d'analyser les tensions qui s'y manifestent et les compromis qui y sont réalisés, ainsi que le rôle tenu par le statut juridique. L'hypothèse de base du travail était en effet qu'à chaque statut juridique correspond un compromis spécifique entre les différents "mondes" de justification. / This research has been dedicated to the specificities of nonprofit organizations (NPO) when competing with for-profit (FPO) and governmental (GO) organizations in the same industry. The first part of this study consists of a review of the literature on economic theories of NPO's (Hansmann, 1987) along with a critical study based on the analytic scheme proposed by Olivier Favereau (1989). The economic literature is rich in theories explaining the existence of NPO's. Nevertheless, these theories are unable to explain the reasons for their coexistence with FPO's and GO's. As a matter of fact, most of these theories are founded on a classical paradigm based on a concept of substantive rationality, which can only explain the predominance of a type of organization in a specific sector. Therefore, in order to reach a satisfactory explanation of the coexistence of various organizational forms, our study has been rooted in a new paradigm, named the Theory of conventions (Lewis, 1961; Orléan, 1994), based on a procedural concept of rationality. More specifically, our study has been grounded on the approach elaborated by Boltanski and Thévenot (1987, 1991). The so-called model of the “Economics of Worth” (“les Economies de la Grandeur”), explaining how and why various principles of justification (e.g., domestic, civic, industrial, or merchant) may be invoked by individuals and groups in order to express their divergences in some process requiring coordination, as well as to justify the course of actions they have been adopting. This approach is centered on "conventions" as a way of understanding the interaction of social actors, be they individuals or organizations. This theory allows us to apprehend and operationalize in a multifaceted or multidimensional way the concept of the quality of service provided by a sector of activity. The second part of our research consists in the implementation of the developed model in a chosen sector, the nursing home industry, through selective case studies. Our empirical study firstly consists of the identification of the different "logics of quality" of services present or absent in several nursing homes with different legal statuses (NPO, FPO or GO). It then analyzes the specific tensions and compromises achieved within each nursing home under study as well as the role played by their statuses, keeping in mind that our basic hypothesis is that every legal status will induce a specific compromise between various "worlds" of justification.