Made available in DSpace on 2015-12-03T18:32:50Z (GMT). No. of bitstreams: 1 Antonio_Marcos_Vargas_de_Oliveira.pdf: 712596 bytes, checksum: 4976a41a659664db2788a25811d21cb6 (MD5) Previous issue date: 2005-05-24 / The object of this paper is to analyse wether the strategies adopted by the Third Sector organizations could be explained by the theory developed to the enterprise sector organizations. Due to the nature and comprise of this subject , the analysis takes place supported by the motivations presented by those organizations, and theirs executives, in the search to enable these executives in enterprise administration technics. The research is developed supported by the organizations and students application forms, when they're applying to this course; the final projects developed by these partakers; and interviews with the partakers and group leaders from some of those organizations. It was verified that, in this particular case, the strategies identified could be explained by this theory. But, this doesn't mean taht this conclusion could be extended to every strategy adopted by the Thirt Sector organizations. / Este trabalho tem por objetivo analisar se as estrat??gias adotadas pelas organiza????es do Terceiro Setor podem ser explicadas pelo referencial te??rico desenvolvido para as organiza????es do setor empresarial. Em virtude da abrang??ncia do tema, a an??lise ?? realizada com base nas motiva????es apresentadas por essas organiza????es e seus executivos, quando da busca da capacita????o desses executivos em t??cnicas de gest??o empresarial. A pesquisa ?? desenvolvida com base nas fichas de inscri????o preenchidas, tanto pelas organiza????es, como pelos participantes do processo de capacita????o, quando da inscri????o para o desenvolvimento desse processo; projetos desenvolvidos por esses participantes como trabalho de conclus??o da capacita????o; e entrevistas realizadas com os participantes e dirigentes em um grupo dessas organiza????es. Verificou-se que, nesse caso particular, as estrat??gias identificadas podem, sim, ser explicadas por esse referencial te??rico. Isso por??m n??o significa que essa conclus??o possa ser estendida a todas as estrat??gias adotadas pelas organiza????es do Terceiro Setor.

Made available in DSpace on 2015-12-03T18:35:18Z (GMT). No. of bitstreams: 1 Valdir_de_Oliveira_Amorim.pdf: 844136 bytes, checksum: 5ff52489d07a1bbce261acb6599fb63a (MD5) Previous issue date: 2011-03-29 / Third-sector entities are organizations without lucrative purposes which are spread all around the world, booming in Brazil with great national representativeness. Those entities have initiative, creativity and diversity as work propeller springs, allowing them to work as truly citizenship schools searching information and providing social services which the society really needs. Theirs dynamic is complementary to the Estate and market activities, without lucrative purposes. For that, they face challenges, in e.g. , the sustainability, the lack of resources and complex taxes legislation, among others. Some depends exclusively on the Estate, some don t; they generate their own resources as strategy to complement what have been redirected, but some are taxed. The plots withheld by tax authorities, may or not, influence its management. This study tries to answer this question. It s about a Health Institute case study, in Irmandade da Santa Casa de Miseric??rdia de S??o Paulo, between 2008 and 2009. The research justifies itself by the lack of information, interpretations and publications available in Brazil, about this organization tax matter, specifically, related to the tax payments from their own revenues generated by the institution and by the third-sector importance, as Estate provided services complementary role. The research methodology has exploratory characteristic. The method used is the bibliographic and documental, and the technique, descriptive and qualitative, throughout extensive interviews observation, so as reports and also documents given by the Institution analysis. The research has as purpose the development of the study theoretical bases, involving themes such as: sustainability, resources capitation, recipes tax payments and tax benefits. Assuming in an initial scenario that most of these entities face lack of resources problems, theirs management could have good efficiency levels. Therefore, about the sustainability, the research also concerned about measuring the entity object of study performance. The methodology used was developed by the American foundation The Roberts Enterprise Development Fund REDF, called the Social Return on Investment (SROI), with the objective of quantifying the economical and social value created with the investments of third sector entities. The research showed that the Irmandade da Santa Casa de Miseric??rdia de S??o Paulo is not influenced by its recipes tax payments, whereas the revenue doesn t apply on it the tax payments as it does in other entities. It understands that the entity revenues doesn t have economical nature and relates to the final activity. But, the entity questions judicially the incidence of PIS/PASEP about the monthly payment sheet. The evaluation thru the SROI showed that the entity depends on the social revenues to complement its economical activity. The main research contribution was to foment the concept discussion if the third-sector entity revenues should or not be taxed. The obtained results in terms of methodology value may not be generalized comparing to other third-sector entities. Therefore, it is recommendable to maintain the discussion about the topic. / As entidades do terceiro setor s??o organiza????es sem fins lucrativos que existem em todo o mundo, em franco crescimento no Brasil e de grande representatividade nacional. Nelas, a iniciativa, a criatividade e a diversidade s??o molas propulsoras do trabalho, permitindo-lhes funcionar como verdadeiras escolas de cidadania em busca das informa????es e da presta????o de servi??os sociais que a sociedade tanto necessita. A sua din??mica ?? complementar as atividades do Estado e do mercado, sem fins lucrativos. Para isso, enfrentam desafios, como por exemplo, a sustentabilidade, a falta de recursos e legisla????o tribut??ria complexa, dentre outros. Algumas dependem exclusivamente do Estado, outras n??o; gera seus pr??prios recursos como estrat??gia de complementar o que lhes foi repassado, por??m, alguns s??o tributados. As parcelas retidas pelo fisco podem ou n??o, influenciar na sua gest??o. O estudo procura responder esta quest??o. Trata-se de um estudo de caso numa institui????o da sa??de, na Irmandade da Santa Casa de Miseric??rdia de S??o Paulo, no per??odo de 2009 e 2008. A pesquisa se justifica pela escassez de informa????es, interpreta????es e publica????es dispon??veis no Brasil, sobre mat??ria tribut??ria destas organiza????es, especificamente, em rela????o ?? tributa????o das receitas pr??prias geradas pela institui????o e pela import??ncia do terceiro setor, como papel de complementaridade dos servi??os prestados pelo Estado. A metodologia da pesquisa tem caracter??stica explorat??ria. O m??todo utilizado ?? o bibliogr??fico e documental, e a t??cnica, descritiva e qualitativa, por meio da observa????o extensiva de entrevistas, an??lises em relat??rios e documentos disponibilizados pela institui????o. A pesquisa teve como prop??sito desenvolver as bases te??ricas do estudo, envolvendo temas como sustentabilidade, capta????o de recursos, tributa????o de receitas e benef??cios tribut??rios. Partindo do principio que a maioria destas entidades enfrenta problemas com a escassez de recursos, sua gest??o pode ter bons n??veis de efici??ncia. Portanto, em rela????o ?? sustentabilidade, a pesquisa preocupou-se tamb??m em medir os n??veis de desempenho da entidade objeto do estudo. Foi utilizada a metodologia desenvolvida pela funda????o americana The Roberts Enterprise Development Fund REDF, denominada de m??todo Social Return on Investiment (SROI), com o objetivo de quantificar o valor econ??mico e social criado com o investimento em entidades do terceiro setor. O estudo revelou que a Irmandade da Santa Casa de Miseric??rdia de S??o Paulo n??o sofre influ??ncia da tributa????o sobre suas receitas, visto que o fisco n??o as tributa como o faz em outras entidades. Ele entende que as receitas da entidade n??o t??m natureza econ??mica e relaciona-se com a atividade fim. Por??m, a entidade questiona judicialmente a incid??ncia do PIS/PASEP sobre a folha de pagamento do m??s. A avalia????o pelo m??todo SROI revelou que a entidade depende das receitas sociais para complementar sua atividade econ??mica. A principal contribui????o da pesquisa foi fomentar a discuss??o conceitual se as receitas das entidades do terceiro setor devem ou n??o ser tributadas. Os resultados obtidos em termos de validade da metodologia n??o podem ser generalizados para as demais entidades do terceiro setor. Portanto, recomenda-se a continua????o da discuss??o sobre o tema.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-12-07T11:13:56Z No. of bitstreams: 1 Marlene de Fátima Campos Souza.pdf: 2014185 bytes, checksum: f0b881692d8a7750fe117f63a57c9853 (MD5) / Made available in DSpace on 2017-12-07T11:13:56Z (GMT). No. of bitstreams: 1 Marlene de Fátima Campos Souza.pdf: 2014185 bytes, checksum: f0b881692d8a7750fe117f63a57c9853 (MD5) Previous issue date: 2017-10-23 / The aim of this study is to analyze the relationship between the State and the Third Sector in public education policies in the field of higher education in Brazil, as well as to demonstrate a redefinition towards the role of the State in the global scenario upon civil society, presenting a contextualization about the return generated to society in relation to the tax benefits granted by the State to non-profit entities. Primarily, it contextualizes the historical landmarks of the State, precisely, addressing the Brazilian experience from the Vargas Era. In the construction of the role and the scope of State and society in the production of the public good, this perspective contributes to the understanding of the changes occurred in the State's relationship with the non-state sector, to understand the strong alliance between them (State and Third Sector), following from the idealized State Reform in the decade of 1990. It is also emphasized the importance of the public-private partnerships of non-profit entities to make the provision of services effective, jointly with State, also in the effectiveness of State public policies in higher education which, among others, stand out the social educational programs in Brazil such as ProUni and FIES, linked to the Third Sector (non-state). The purpose is to demonstrate, through empirical evidences, that the expectation of the State matches the results obtained.For such purpose, a case study was carried out at a Higher Education Institution, Eurípides Soares da Rocha Teaching Foundation, which, through information supported by the Financial Statements of the entity under study, aimed to gather information to answer the following question: What is the counterpart offered by the institutions of the third sector to society, with the tax exemption or immunity over social contributions provided by the State? The result presented in the study gives support to the information that entities inserted in the context of the Third Sector tend to return to society superior benefits to those received through State fiscal incentives.In this regard, it was possible to verify by means of return to society, the rates allocated to the study: for each R$ 1.00 invested by the State in tax incentives, the entity returned to society R$ 1.54 regarding social investments in Gratuities solely in their main teaching activity, and a return of R$ 2.09 on its total social investments, exceeding the limits required by the legislation. Moreover, the research herein adopts the case study methodology; bibliographies were based on books, periodicals, institutional documents, and related websites, with quantitative-qualitative information and statistical data / Esta pesquisa analisa a relação do Estado com o Terceiro Setor, em termos de políticas públicas educacionais, no âmbito do Ensino Superior brasileiro, propondose a demonstrar a redefinição do papel estatal no cenário global e ante a sociedade civil, apresentando uma contextualização acerca do retorno engendrado à sociedade em face dos benefícios fiscais concedidos às entidades sem fins lucrativos. Em um primeiro momento, portanto, são descritos, sumariamente, os marcos históricos do Estado a respeito da experiência brasileira vivenciada a partir da Era Vargas. Na construção da função e do escopo estatal, bem como daquilo que concerne à coletividade na produção do bem público, tal perspectiva contribui para a compreensão de mudanças ocorridas na implicação do Estado com o setor privado, visando a depreender a forte aliança existente entre ambos (Estado e Terceiro Setor), apoiada na Reforma do Estado idealizada na década de 1990. Ressalta-se, ainda, a importância, no Brasil, das parcerias público-privadas das entidades sem fins lucrativos para efetivação da prestação de serviços em conjunto com o Estado, mantendo políticas públicas estatais das quais se destacam programas sociais educacionais como o ProUni e o FIES, vinculados ao Terceiro Setor (não-estatal). O propósito desta investigação, por conseguinte, está em atestar, por meio de evidências empíricas, que a expectativa do Estado é correspondida pelos resultados obtidos. Para tanto, foi desenvolvido Estudo de Caso, em uma Instituição de Ensino Superior, a Fundação de Ensino Eurípides Soares da Rocha, recorrendo a informações extraídas das Demonstrações Financeiras da entidade em questão, buscando-se aferir respostas ao seguinte questionamento objeto de trabalho: Qual a contrapartida oferecida pelas instituições do Terceiro Setor à sociedade, em razão da isenção ou da imunidade das contribuições sociais concedidas pelo Estado? O resultado ora apresentado corrobora com as informações de que as entidades inseridas no domínio do Terceiro Setor tendem a retornar à sociedade benefícios superiores aos recebidos, mediante incentivos fiscais do Estado. Nesse sentido, foi possível constatar, doravante os índices atribuídos para diagnóstico, que, para cada R$ 1,00 investido pelo Estado em incentivos fiscais, a entidade restituiu à sociedade R$ 1,54, no que se refere aos investimentos sociais em gratuidades, tomando-se, exclusivamente sua atividade principal, o ensino, proporcionando, igualmente, um retorno de R$ 2,09 sobre seus investimentos sociais totais, superando, pois, os limites exigidos pela legislação. Ademais, a pesquisa admitiu como metodologia o Estudo de Caso; fundamentou sua bibliografia em livros, periódicos, documentos institucionais e sites relacionados ao tema; substanciando-se com informações quanti-qualitativas e dados estatísticos

The United States has attempted to improve access to quality education for students. While the United States has seen access to higher quality of education as a solution to improving schools, this has not worked. The purpose of this paper is to analyze the methods created to improve access to quality education and their effectiveness. Methods that will be analyzed are acts passed by the United States and the charter school movement. In this paper I will look at the methods used in Germany and Colombia to help develop a new method of improving the quality of education in the United States through the use of nonprofit organizations. Nonprofit organizations have played a role in improving the education of Germany and Colombia. Nonprofit organizations could be a solution in improving the quality of education students receive through hands on experience, a standardized test, providing resources for students, and improving the quality of teaching in each school. The use of nonprofit organizations can help under-resourced districts improve, help create a test to accurately measure student success, and help districts understand how they can improve.

Nongovernmental actors have long been involved in the funding of U.S. K-12 public schools. With recent cuts to state funding to public education, however, groups called school-supporting nonprofits (Nelson & Gazley, 2014) have taken on a much larger role in school funding. Nonacademic, volunteer, parent-led groups such as parent teacher associations (PTAs), parent teacher organizations (PTOs), and booster clubs, especially, have grown in number and in amount of revenues raised, and are funding core school needs and functions. This situation confuses obligations of public institutions, undermines equity, and complicates the role of educational leaders. This mixed-methods study explores the influence of school-supporting non-profit organizations (SSNPs), in the suburban districts in the Richmond, VA quad-county metropolitan area. The focus of the current study is on the intersection of student economic disadvantage and race/ethnicity with the presence and types of SSNPs, their volunteer capacity and activities, and their financial capacity and impact. This study further examines why and how SSNPs exist as they do and how educational and nonprofit leaders manage their roles. Results show meaningful differences between groups in almost every variable, showing socioeconomic and racial disparities exacerbated by parent-led SSNP organizations. SSNPs at the most affluent schools with the most White and Asian students justify their work by touting the benefits to SSNP members’ children, explaining that the raising of funds and providing of volunteer staffing is both a virtuous activity and needed for the schools they support to function. Educational leaders must share power with these groups. This phenomenon raises questions about the purpose of SSNPs as civic and nonprofit organizations, exacerbates already inequitable availability of educational opportunities and resources across schools, and threatens the public nature of public education. While many policy remedies for this problem exist, a priority is more public revenues and funding of public schools.

本論文旨在探討非營利組織及其捐贈者所享受的租稅優惠，是否應依組織性質的不同而有所差異。本研究參考相關文獻及美國內地稅法的分類方式，將國內非營利組織依公益性質及商業性質劃分為六類，並寄發問卷詢問國內會計師、營利事業財務主管及負責人、非營利組織管理者及負責人、學者及稅務人員對此六類組織及其捐贈者享受各項免稅優惠的贊同程度。本研究以敘述統計、t檢定及一般線性模式等統計分析方法對文獻探討所建立的假說進行測試，得出下列實證結果： 一、各界對於非營利組織及捐贈者享受免稅優惠的贊同程度，依組織公益性質的不同而有顯著的差異。公益程度愈高者，各界贊成免稅的程度愈高。 二、各界對於非營利組織及捐贈者享受免稅優惠的贊同程度，依組織商業性質的不同而有顯著的差異。各界對不具商業性質的組織有較高的免稅贊同度。 三、各界對於非營利組織及其捐贈者享受租稅減免優惠的贊同度，因減免項目的不同而有顯著的差異。 四、各界對於捐贈者享受所得稅或遺贈稅扣除優惠的贊同程度高於非營利組織本身享受各稅減免的贊同程度。 五、非營利組織管理者對於組織本身享受所得稅、營業稅、關稅及財產稅免稅優惠的贊同度顯著高於其他受試者。 經過文獻探討、各國免稅規定之比較及實證結果分析之後，本文重要的結論與建議如下： 一、鑒於公益性組織與互益性組織在所得稅上享受相同的租稅優惠，建議修改免稅適用標準，比照英美的做法將非營利組織依公益性質有系統的劃分為二至三類，並依組織公益性質的不同給予不同程度的租稅優惠。例如：對私人基金會的投資所得課徵特種稅(excise tax)；個人或企業對互益性組織的捐贈行為應享受較少的所得稅及遺產及贈與稅之免稅優惠。 二、建議恢復部分非營利組織銷售行為免稅的規定，可參酌英國、美國、新加坡及德國的稅法規定，將免稅範圍限制於符合免稅目的或慈善目的之銷售行為，或給予具商業性質的組織及其捐款者較低程度的免稅優惠。 / This study classifies the nonprofit organizations in Taiwan into six categories in terms of the degree of their public and business characteristics. The subjects are asked to express their opinion to the tax exemption of these six kinds of the nonprofit organizations. The subjects include the scholars, the certified public accountants, the managers and executive officers of the nonprofit organizations and the business companies, and the tax collectors of the tax authority. Descriptive statistics, t tests, and GLM are applied to analyze the responses of the subjects. The following results are obtained: 1. The subjects' agreement to the tax exemption of the nonprofit and its donators are significantly influenced by the degree of public for the organizations. The higher the degree of public for the organizations, the higher the subjects' agreement. 2. The subjects' agreement to the tax exemption of the nonprofit and its donators are significantly influenced by the degree of business for the organizations. The subjects have higher agreement to the tax exemption of the non-commercial organizations. 3. The subjects' agreement to the tax exemption of the nonprofit and its donators are significantly different between the different taxes. 4. The subjects' agreement to the tax deduction for donation is higher than the agreement to the tax exemption for NPO. 5. The managers of the nonprofit organizations have higher agreement to the tax exemption of the nonprofit than other subjects. After analyzing the responses of the subjects and comparing the tax laws of several countries, we provide following proposals to revise the tax laws. 1. The nonprofit need to be systematically classified according to the public characteristics and treated differently. For example, the investment income of the private foundations needs to be taxed for excise tax; donators of the mutual organizations should be benefited less by the deduction of the income tax and estate tax. 2. The tax exemption of the sales conduct of some nonprofit organizations should be retained but subjected to the organizations whose conduct conforms to the charitable or exempt purposes. Besides, the commercial organizations should be benefited less by the tax exemptions.

University of Macau / Faculty of Social Sciences / Department of Government and Public Administration

<p>Social welfare services are essential for development of human capital and eradication of poverty in South Africa generally. Social welfare plays a pivotal role in enabling the impoverished and vulnerable communities and households to lead their lives through provision of care, social relief, stability and human resource development. Non-Governmental Organisations form an integral part of the welfare system through their formal and informal welfare and residential and non-residential welfare services. The role of the NGOs becomes imperative precisely because of their inherent empathy and proximity to the communities they serve. Government itself has been engaged in the process of transformation and the same challenges of transformation, governance, and effectiveness still profound the NGO sector. Notwithstanding the contribution of the NGOs in the welfare system, it is crucial to scrutinise the nature of their work and the rate of transformation to flourish in the democratic dispensation. To enhance the process of transformation in the NGO sector, government passed a plethora of policies and legislative requirements, inter alia, White Paper for Social Welfare 1997, Non-Profit Organisations Act of 1997. The intent of this research therefore, was to establish the significance of transformation and inherent issues of governance, effectiveness and efficiency in service delivery and sustainability of the nature of social welfare services rendered by the NGO sector in the Western Cape, particularly the Worcester district.</p>

The study was conducted to determine the key obstacles to strategy implementation at the Social Security Commission. The objective was to establish various factors that inhibit successful strategy implementation and explore alternative approaches that could be adopted to facilitate effective implementation of strategic decisions. The data was collected through questionnaires distributed to the personnel of the institution. 34 respondents out of a population of 56 participated in the study. The results showed serious lack of change management practice which could be regarded as the reason why resistance to change from the majority of the personnel is being experienced. Indications are also prevalent from the results obtained that show lack of ownership of the implementation process. In addition, lack of commitment to achieve positive results, lack of control of the implementation plan, ineffective information sharing methods as well as negative organizational culture are influencing the outcome of the strategy implementation process. / Business Management / M. Tech. (Business Administration)

Submitted by Ligia Battagello (ligiabattagello@gmail.com) on 2013-03-06T18:20:15Z No. of bitstreams: 1 Dissertac¸a~o MPGI - Ligia Battagello - FINAL.pdf: 4331460 bytes, checksum: e9d1f4ad36aa01a294159aab679ab0c1 (MD5) / Approved for entry into archive by Eliene Soares da Silva (eliene.silva@fgv.br) on 2013-03-06T18:32:48Z (GMT) No. of bitstreams: 1 Dissertac¸a~o MPGI - Ligia Battagello - FINAL.pdf: 4331460 bytes, checksum: e9d1f4ad36aa01a294159aab679ab0c1 (MD5) / Made available in DSpace on 2013-03-06T19:01:03Z (GMT). No. of bitstreams: 1 Dissertac¸a~o MPGI - Ligia Battagello - FINAL.pdf: 4331460 bytes, checksum: e9d1f4ad36aa01a294159aab679ab0c1 (MD5) Previous issue date: 2013-01-21 / This study has the objective of developing the theme of Corporate Social Responsibility, as well as the use of social partnerships as a common practice of organizations` social action, aiming to develop a relational model between the two questions. Therefore, a literature review of the evolution of the CSR concept was conducted, considering the second half of the 20th century until nowadays, together with a review of main CSR concepts and models available in the academic literature. A literature review was also conducted for social partnerships, presenting its main typologies. The proposed relational model aims to relate what is the most adequate type of social partnership to each main type of CSR that a company might adopt. In order to test the model, the case study of Nestle in Brazil is conducted. As a conclusion, what can be observed is that companies might not always profit from all existing opportunities in engaging in social partnerships. Also, companies might not use the best types of partnerships to maximize the results expected for its CSR strategy. / O presente trabalho tem como objetivo desenvolver o tema da Responsabilidade Social Empresarial bem como o uso das Parcerias Sociais como prática de atuação social das organizações, visando formular um modelo relacional entre as duas questões. Para isso, foi realizada uma revisão bibliográfica da evolução do conceito de RSE da segunda metade do século XX até os dias de hoje, uma revisão dos principais conceitos e modelos de RSE utilizados na literatura acadêmica. Foi realizada também uma revisão da literatura em torno das Parcerias Sociais e de suas principais tipologias. O Modelo Relacional proposto visa relacionar quais são os principais tipos de RSE que uma empresa pode adotar e quais os tipos de parceria que melhor se relacionariam para os determinados tipos de RSE. Para testar o modelo, um estudo de caso com a empresa Nestlé no Brasil foi conduzido. Como conclusão, o que se pode observar a partir do estudo de caso é que nem sempre as organizações visualizam as oportunidades existentes na realização de parcerias sociais, e que elas nem sempre se utilizam dos tipos de parcerias sociais que melhor se relacionam com a estratégia de RSE adotada.