The Halifax Asylum for the Blind, the first residential school for blind children in Canada, opened its doors in 1872 as a charitable institution with educational goals. This work explores the foundation of the Asylum in light of Halifax’s religious, economic, and educational history in the mid-nineteenth century. It highlights the influence of local personalities and the fight for financial stability that led to a changed understanding of educating blind children and adults from that of charitable need to philanthropic right.

The community radio sector is an important cultural resource for the Australian community. It is experiencing rapid growth with an increase in the number of licensed radio stations, however, government funding has not proportionally increased and this is threatening the financial viability of many stations. The key issue addressed in this research is the need to find ways to enhance community radio's sources of funding without imperilling its status as a not-for-profit sector. This study argues that there is no inherent conflict between entrepreneurial principles and not-for-profit principles, and as long as all revenue is invested back into the station, then there should be no limit on income generation for community radio. Overseas community radio experience supports this argument.

This thesis examines middle-class social relations in nineteenth-century Dublin and Edinburgh, giving particular attention to how the cities’ inhabitants dealt with sectarian conflicts. These cities occupied an unusual position within the UK as they were both stateless capitals, towns that no longer possessed a national parliament, but still performed many of the administrative functions of a capital city. Being a stateless capital affected Dublin and Edinburgh in contrasting ways and this distinction shaped the wider character of each city and middle-class social relations within them. The thesis adopts philanthropy as a vantage point from which to explore these issues as charitable institutions occupied a unique place in nineteenth-century towns, being a junction between voluntary association and official government activity. Presbyterian Edinburgh and predominately Catholic and Anglican Dublin were both home to vibrant philanthropic associational cultures based on similar middle-class values. Contrary to older analyses, Presbyterianism did not promote a greater interest in participating in voluntary activity any more than Catholicism discouraged it. There were, however, differences between the cities. Edinburgh was a more ostensibly successful city by contemporary middle-class standards. Its organisations helped it to overcome social divisions to a greater extent than their counterparts in Dublin. The contrasting nature of state-charity relations in each city partly explains this difference. Overt central state intervention in Edinburgh’s philanthropic institutions was rare, hence Edinburgh was seen as a society trying to manage its own problems. Dublin by contrast, appeared to be a dependent city as its charities received substantial parliamentary aid. Hence, Edinburgh could present itself as a self-confident capital city whereas Dublin, although a more overt centre of power, sometimes appeared to be simply an intermediary through which London influenced the rest of Ireland. Although both cities were part of the UK mainstream associational culture, charitable activity also emphasised their Irish or Scottish characteristics. These national attributes were not perceived as equally attractive. Philanthropy associated Edinburgh with Enlightenment and education, by contrast it connected Dublin with poverty and dependency.

O objetivo deste trabalho é contribuir com o aperfeiçoamento das informações contábeis para a gestão das Instituições de Ensino Superior com Certificado de Entidade Beneficente de Assistência Social - IESCEBAS, por meio da proposição de um modelo de apuração e evidenciação do resultado com o Certificado de Entidade Beneficente de Assistência Social. O estudo desenvolve-se a partir da análise dos seguintes aspectos: caracterização e definição de uma IESCEBAS, processo de gestão e sistemas de informações com base numa abordagem sistêmica. Os gestores, governo e sociedade necessitam de informações úteis e confiáveis sobre os resultados com o CEBAS para a tomada de decisões. Porém, conforme se constatou pela pesquisa de campo realizada por meio de questionários e análises das demonstrações contábeis, que a prática adotada pelas instituições objeto de estudo e também a norma editada pelo Conselho Federal de Contabilidade, não são adequadas para fornecer informações que subsidiem os gestores, governo e sociedade na tomada de decisões. Ao discorrer sobre os conceitos de receitas, custos, ativos, passivos e custo de oportunidade, conclui-se que o CEBAS gera impactos patrimoniais e econômicos que devem ser apurados e evidenciados pela contabilidade. Contudo, verificou-se pela análise dos resultados da pesquisa de campo, que não existe clareza quanto aos procedimentos contábeis e à legislação aplicáveis na apuração e evidenciação desses impactos pela contabilidade. A partir desta constatação, é proposto um modelo de apuração e evidenciação dos resultados com o certificado das IESCEBAS, de modo a subsidiar os gestores, governo e sociedade na tomada de decisões. Ao final, o modelo proposto é aplicado ao caso de duas IESCEBAS, com a finalidade de verificar sua utilidade. / This study aims to contribute to the improvement of accounting information for administering Higher Education Institutions with a Philanthropy Certificate - IESCEBAS, through the proposal of a model for verifying and disclosing the income obtained through the Philanthropy Certificate. The study is based on the analysis of the following aspects: characterization and definition of an IESCEBAS, management process and information systems on the basis of a systemic approach. The managers, government and society need useful and trustworthy information about the results obtained through the Philanthropy Certificate with a view to decision-making. Nevertheless, as we observed from the field research held by means of questionnaires and from the analysis of the financial statements, the practice adopted by the institutions in this study as well as the norm issued by the Brazilian Federal Accounting Council are not adequate to supply information that assists the managers, government and society in decision-making. Our discussion of the revenues, costs, assets, liabilities and opportunity cost concepts leads us to the conclusion that the Philanthropy Certificate generates equity and economic impacts that have to be verified and disclosed by accounting. However, we observed from the analysis of the field research results that there are uncertainties with respect to the accounting procedures and legislation that should be applied in the verification and disclosure of these impacts by accounting. On the basis of this observation, we propose a model for verifying and disclosing the income obtained through the Philanthropy Certificate, so as to assist the managers, government and society in making decisions. Finally, the proposed model is applied to two IESCEBAS, with a view to verifying its usefulness.

Made available in DSpace on 2014-06-11T19:29:38Z (GMT). No. of bitstreams: 0 Previous issue date: 2011-06-10Bitstream added on 2014-06-13T18:39:26Z : No. of bitstreams: 1 leite_l_me_fran.pdf: 939563 bytes, checksum: f8c6e9ae6196af0448f03b1bb263aea6 (MD5) / A emergência do Terceiro Setor consiste em um fenômeno mundial, presente em especial no Brasil, onde o atendimento à questão social deixou há muito tempo de ser vista somente pelo ângulo do Estado, sendo assumida também pela sociedade civil organizada. Durante os anos de 1970 e 1980, havia uma mobilização nacional pela redemocratização do país. A sociedade civil organizada em associações profissionais, grupos ativistas reunidos em Organizações Não Governamentais (ONGs) e Organizações da Sociedade Civil de Interesse Público (OSCIPs), assumiram espaços para garantir direitos civis enquanto participantes do esforço por essa redemocratização. Entra em pauta uma grande mobilização por democracia, que se tornou visível durante a Campanha das Diretas Já. Um país democrático exigia constituição representativa que retratasse as forças econômicas e sociais, apoiada na realidade do processo político, participativo, cidadão. As Organizações/Atuações da Sociedade Civil da atualidade foram criadas diferentemente das tradicionais instituições assistencialistas e filantrópicas dos anos 1930-1940, incluindo o trabalho voluntário especializado. Surge outro perfil de voluntariado, voltado para a doação de tempo, talento e habilidade, fundamentado em valores como solidariedade e cidadania. Atua de maneira organizada, profissional e não remunerada, em prol da melhoria da qualidade de vida das demandas sociais. A cidade de Passos/MG apresenta-se afeta à questão do voluntariado em função do expressivo número de pessoas prestadoras desse tipo de trabalho. As instituições sociais e organizações da sociedade civil, sem fins lucrativos do município, em sua maioria sediam voluntários em seus programas e projetos sociais, embora careçam de treinamento e qualificação/especialização. O Grupo de Apoio a Pacientes... / The emergence of the Third Sector is a worldwide phenomenon, present in particular in Brazil, where the care of social issues has left many years ago to be seen only by the angle of the state, also being undertaken by civil society organizations. During the years 1970 and 1980, there was a national mobilization for democratization of the country. Civil society organizations in professional associations, advocacy groups gathered in Non-Governmental Organizations (NGOs) and Civil Society Organizations of Public Interest (OSCIPs), took place to ensure civil rights as participants in this democratization effort. Here comes a mobilization for democracy, which became visible during the campaign for Direct Now. A country representative democratic constitution demanded that portrays the economic and social forces, supported by the reality of the political process, participatory citizens. Organizations/Civil Society Performances today are designed differently from traditional philanthropic and charitable institutions of the years 1930-1940, including the volunteer specialized work. Comes into place another profile of volunteering, focusing on donations of time, talent and skill, based on values such as solidarity and citizenship. It operates in an organized, professional, and unpaid, in order to improve the quality of life of social demands. The city of Passos/MG fells inclined towards the issue of voluntariness in light of the significant number of people providing this type of work. The social institutions and civil society organizations, non-profit council, in great number gave their volunteers to social programs and projects, but they need training and qualification/specialization. The voluntary work developed by the group of cancer patients support of Passos and region, in particular, provides the population with the disease of cancer, support... (Complete abstract click electronic access below)

Orientador: Helen Barbosa Raiz Engler / Banca: Josiani Julião Alves de Oliveira / Banca: Ubaldo Silveira / Resumo: A emergência do Terceiro Setor consiste em um fenômeno mundial, presente em especial no Brasil, onde o atendimento à questão social deixou há muito tempo de ser vista somente pelo ângulo do Estado, sendo assumida também pela sociedade civil organizada. Durante os anos de 1970 e 1980, havia uma mobilização nacional pela redemocratização do país. A sociedade civil organizada em associações profissionais, grupos ativistas reunidos em Organizações Não Governamentais (ONGs) e Organizações da Sociedade Civil de Interesse Público (OSCIPs), assumiram espaços para garantir direitos civis enquanto participantes do esforço por essa redemocratização. Entra em pauta uma grande mobilização por democracia, que se tornou visível durante a Campanha das Diretas Já. Um país democrático exigia constituição representativa que retratasse as forças econômicas e sociais, apoiada na realidade do processo político, participativo, cidadão. As Organizações/Atuações da Sociedade Civil da atualidade foram criadas diferentemente das tradicionais instituições assistencialistas e filantrópicas dos anos 1930-1940, incluindo o trabalho voluntário especializado. Surge outro perfil de voluntariado, voltado para a doação de tempo, talento e habilidade, fundamentado em valores como solidariedade e cidadania. Atua de maneira organizada, profissional e não remunerada, em prol da melhoria da qualidade de vida das demandas sociais. A cidade de Passos/MG apresenta-se afeta à questão do voluntariado em função do expressivo número de pessoas prestadoras desse tipo de trabalho. As instituições sociais e organizações da sociedade civil, sem fins lucrativos do município, em sua maioria sediam voluntários em seus programas e projetos sociais, embora careçam de treinamento e qualificação/especialização. O Grupo de Apoio a Pacientes... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The emergence of the Third Sector is a worldwide phenomenon, present in particular in Brazil, where the care of social issues has left many years ago to be seen only by the angle of the state, also being undertaken by civil society organizations. During the years 1970 and 1980, there was a national mobilization for democratization of the country. Civil society organizations in professional associations, advocacy groups gathered in Non-Governmental Organizations (NGOs) and Civil Society Organizations of Public Interest (OSCIPs), took place to ensure civil rights as participants in this democratization effort. Here comes a mobilization for democracy, which became visible during the campaign for Direct Now. A country representative democratic constitution demanded that portrays the economic and social forces, supported by the reality of the political process, participatory citizens. Organizations/Civil Society Performances today are designed differently from traditional philanthropic and charitable institutions of the years 1930-1940, including the volunteer specialized work. Comes into place another profile of volunteering, focusing on donations of time, talent and skill, based on values such as solidarity and citizenship. It operates in an organized, professional, and unpaid, in order to improve the quality of life of social demands. The city of Passos/MG fells inclined towards the issue of voluntariness in light of the significant number of people providing this type of work. The social institutions and civil society organizations, non-profit council, in great number gave their volunteers to social programs and projects, but they need training and qualification/specialization. The voluntary work developed by the group of cancer patients support of Passos and region, in particular, provides the population with the disease of cancer, support... (Complete abstract click electronic access below) / Mestre

Les fondations philanthropiques sont la source d’un intarissable questionnement, au sein duquel les règles de droit sont largement sollicitées. Que l’on songe à la création, au fonctionnement ou à la disparition des fondations… Un examen approfondi du droit positif permet de montrer que les règles de droit classiques sont souvent inadaptées au dynamisme que requiert la pratique philanthropique. À partir des résultats de cette analyse, la recherche d’une optimisation entre les règles juridiques et les véhicules d’actions d’intérêt général peut être envisagée. Cette optimisation pourrait être obtenue de plusieurs manières complémentaires, par l’amélioration de l’accessibilité des fondations à des financements multiples, par l’observation des organismes à but non lucratif concurrents de la fondation, par l’édification d’une éthique de la fondation, et par la rénovation de sa fiscalité. La fondation philanthropique apparaît ainsi, au fil de l’étude, comme un véritable laboratoire de recherche appliquée en droit fiscal, en droit administratif, et en droit comparé / French Philanthropic foundations are the source of endless questions, in which the laws governing them are sought. Think of the creation, operation or disappearance of foundations... This thorough review of positive foundation law shows that the classical laws are often inadequate for the dynamism required by philanthropic practice. This work investigates the optimization between legal rules and vehicles of public interest, which could be obtained in several complementary ways : by improving the accessibility of foundations to multiple financing, by the stricter observation of non-profit organizations competing with the foundation, by building an ethics of foundations, or by the renovation of its taxation system. The philanthropic foundation appears throughout the study as a true research laboratory for tax law, administrative law, and comparative law

Master of Science / Department of Journalism and Mass Communications / Sam Mwangi / Consumption philanthropy (CP) provides consumers with an opportunity to support charities through consumption of charity-linked products promoted by corporations. Although research on consumers’ response to corporate philanthropy continues to grow, little is known about contextual factors that influence young donors’ willingness to participate in CP. Moreover, CP, also known as cause marketing (CM), has received little attention in public relations research. This study attempts to reduce the gap in the literature. Drawing from the theory of planned behavior, the purpose of this research is to examine beliefs about altruistic goals, perceptions, perceived support, and external control beliefs related to CP participation among Millennials. Findings indicate that the primary factors influencing the participation willingness of the Millennial consumer group are the portion of the proceeds that benefits the cause, the beneficiary, and a high social pressure. Also, Millennials have expectations from their participation in consumption philanthropy programs. The paper concludes with a discussion of implications for research and practices regarding messaging strategies for consumer advertising campaigns.

This study tests a model that combines relationship management theory and the theory of reasoned action. Through the collection of quantitative and qualitative data, this study provides deeper understanding of the relationship between community college students and the institution, and identifies aspects of the relationship that most influence behavioral intention to give to the institution. Using this information, public relations practitioners will be able to strategically improve areas of deficiency in the community college-student relationship, thereby increasing the likelihood that today’s students will become tomorrow’s philanthropic alumni.

Helping through acts of philanthropy is a cultural norm in the United States. People of all generations give to a variety of causes, including their alma maters. Research shows that millennials had positive experiences at their institutions and want to stay engaged. However, they are more likely to donate to their favorite cause than their alma mater. This study investigates what motivates the millennial generation to give to their undergraduate alma mater. Building on existing work targeted at giving, it asks: To what extent does personal experience affect millennials giving to their alma mater before graduation, during the process of graduation, and after graduation? Based on the review of literature on generational giving, and the theory of planned behavior, a survey was distributed targeting millennials who met the following two criteria: 1) born between 1980–2000, and 2) graduated with an undergraduate degree between 2005 and 2015. A secondary analysis of data was employed to correlate the findings from the close-ended survey and examine the giving trends among millennials and how those trends vary among the other three giving generations: mature/silents, baby boomers, and Generation X. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2020. / FAU Electronic Theses and Dissertations Collection