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Redes no terceiro setor: condições favoráveis à transferência de conhecimento.; Networks in nonprofit sector: favorable conditions for knowledge transfer.

Heckert, Cristiano Rocha
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 02/12/2008 PT
Relevância na Pesquisa
17.56%
A demanda por serviços oferecidos pelas organizações sem fins lucrativos tem crescido consideravelmente. Por outro lado, a necessária expansão na oferta requer melhorias no desempenho operacional daquelas instituições. Para isso, não é possível simplesmente importar conceitos e ferramentas desenvolvidos para empresas ou órgãos públicos. As organizações necessitam de metodologias de operação coerentes com as especificidades do setor sem fins lucrativos. Desenvolver tal conhecimento internamente requer estrutura organizacional e recursos, na maioria das vezes, indisponíveis. A formação de redes surge, então, como alternativa interessante para transferir conhecimento relativo à prestação de serviços entre organizações sem fins lucrativos. Esta Tese procura identificar que condições favorecem a transferência de conhecimento nas redes com participação significativa de organizações do terceiro setor. Por meio de um survey exploratório seguido de estudos de caso em quatro redes selecionadas, observa-se que a transferência de conhecimento é favorecida se: o propósito da rede contribui para o desempenho da missão dos membros; a rede conta com agentes facilitadores em sua estrutura; a rede é liderada de forma democrática e participativa; a rede disponibiliza recursos para os membros executarem suas atividades; a rede se comunica por canais de baixo custo; e os membros possuem capacitação prévia para absorverem o conhecimento transferido na rede.; The demand for services provided by nonprofits is increasing significantly. On the other hand...

A governança de fundações e institutos empresariais: um estudo exploratório; Governance of corporate foundations and institutes: an exploratory study

Mindlin, Sergio Ephim
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 20/05/2009 PT
Relevância na Pesquisa
17.24%
Esta tese tem o objetivo de estudar a governança de institutos e fundações criados por empresas para realização de investimento social privado. A participação da iniciativa privada no financiamento ou na realização de investimentos sociais, culturais e ambientais cresceu, no Brasil, especialmente desde o início da década de 1990. Algumas empresas, em número crescente, instituíram fundações e institutos com o propósito específico de gerenciar e executar essa atividade. Essa modalidade de investimento se desenvolveu num país que não conseguiu ainda superar a má distribuição de renda e os problemas dela decorrentes, apesar de ter crescido economicamente, ser classificado como um dos países de levado IDH e ter conseguido estabelecer um regime político democrático estável desde o final dos anos 80. Acreditase que essas fundações empresariais têm grande potencial de contribuir para o desenvolvimento socioeconômico e ambiental do país. É, portanto, importante que se possa entender quais fatores contribuem para que sejam eficazes e que se aprofunde o estudo da sua governança. Governança é conceituada como um conjunto de mecanismos de incentivo e controle utilizados para superar ou minimizar os chamados conflitos de agência...

As organizações da sociedade civil no México e no Brasil: os desafios para a mobilização de recursos e o cumprimento da missão organizacional; Nonprofit organizations in Mexico and Brazil: challenges for mobilizing resources and the fulfilment of organizational missions

Pereira, Fernanda Cristina dos Santos
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 05/08/2013 PT
Relevância na Pesquisa
17.89%
As organizações da sociedade civil possuem diversos papéis na sociedade sejam por meio da provisão de serviços, da promoção do desenvolvimento e, até mesmo, pela manifestação do pluralismo e da expressão da diversidade. O cumprimento destes papéis está diretamente relacionado à capacidade que essas organizações possuem em mobilizar recursos, haja vista, que, em geral, elas não controlam as fontes de geração de suas receitas e, por essa razão, tendem a sofrer muito mais os efeitos da dependência externa. Com isso, as organizações da sociedade civil devem alinhar, constantemente, o desenvolvimento de estratégias para lidarem com a dependência externa e viabilizar o cumprimento da sua missão organizacional. Nesse sentido, este estudo busca entender as dependências geradas pelos recursos captados ou pelas estratégias definidas para a mobilização de recursos que influenciaram o cumprimento da missão organizacional definida pelas organizações da sociedade civil: Comércio Justo México (CJM) e Fórum de Articulação do Comércio Ético e Solidário do Brasil (Faces do Brasil), mexicana e brasileira, respectivamente. Para tanto, foi realizada uma ampla revisão de literatura, entrevistas e análises de documentos. Este processo permitiu um maior entendimento sobre os desafios enfrentados pelas organizações da sociedade civil para mobilizar e gerir recursos que permitem o cumprimento da missão organizacional e garantem a existência dessas instituições...

Grau de maturidade conceitual dos instrumentos de controladoria utilizados na avaliação de desempenho em hospitais filantrópicos do Estado de São Paulo; Level maturity concept of controllership instruments used in performance evaluation in hospitals philanthropic of São Paulo state.

Pereira, Luciana Parreira Pinheiro
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 11/02/2015 PT
Relevância na Pesquisa
17.76%
Ao longo dos últimos anos, observou-se o crescimento do terceiro setor no atendimento das necessidades humanas, em função da ineficiência das políticas governamentais. Em 2010, as entidades sem fins lucrativos representavam 10% do total das organizações existentes no Brasil. As entidades sem fins lucrativos precisam ter comportamento de empresa e responsabilidade de Estado, com a necessidade de serem autossustentáveis. Com isso, entram em ambiente competitivo na disputa por recursos financeiros de fontes públicas e privadas. Para que se tornam viáveis a médio e longo prazo, as entidades sem fins lucrativos necessitam de instrumentos de controladoria que permitam a avaliação do desempenho da instituição, permitindo a eficiência e eficácia dos recursos empregados. Em função do cenário acima, este estudo tem a finalidade de avaliar o estágio de maturidade conceitual dos instrumentos de controladoria utilizados na avaliação do desempenho institucional. Ao revisar a bibliografia sobre o assunto, identificou-se a existência de estudos com o apontamento dos principais instrumentos de controladoria utilizados pelas entidades sem fins lucrativos: planejamento e controle orçamentário, gestão de custos, Balanced Scorecard - BSC e contabilidade financeira. O presente estudo contribui com uma análise do modelo conceitual para avaliação dos instrumentos de controladoria adotados na avaliação de desempenho institucional das entidades sem fins lucrativos...

Captação de recursos para entidades sem fins lucrativos : diretrizes para a divulgação de informações

Cunha, José Humberto da Cruz
Fonte: Universidade de Brasília Publicador: Universidade de Brasília
Tipo: Dissertação
POR
Relevância na Pesquisa
17.76%
Dissertação (mestrado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, 2009; A presente pesquisa tem como objetivo analisar a percepção dos profissionais de entidades que concedem dinheiro para financiar projetos sociais acerca da utilidade das informações contábeis divulgadas pelas entidades sem fins lucrativos. Na literatura levantada existe a afirmação de que existem quatro fatores (Eficiência, Estabilidade Financeira, Disponibilidade de Informações e Reputação) que afetam o montante de doações recebidas pelas entidades sem fins lucrativos e, conseqüentemente essas informações são úteis aos doadores. Assim, para alcançar o objetivo, essa pesquisa aplica um questionário aos doadores visando captar suas percepções, utilizando testes estatísticos para comparar as proporções entre as alternativas respondidas. Complementar a isso, são trabalhados os dados contábeis das próprias entidades brasileiras sem fins lucrativos através da análise fatorial. Como resultado essa pesquisa encontra evidências de que os quatro fatores são úteis aos doadores, porém as entidades, em sua maioria, não divulgam os dados necessários para dar esse tipo de informação. Em destaque...

An investigation on the strategic use of online social networks to enhance nonprofits’ value chain thriving for a better world

Mensurado, Joana
Fonte: Universidade Católica Portuguesa Publicador: Universidade Católica Portuguesa
Tipo: Dissertação de Mestrado
Publicado em 04/06/2012 ENG
Relevância na Pesquisa
17.76%
The aim of this investigation on the strategic use of online social networks to enhance nonprofits’ value chain thriving for a better world, is to bring together two different fields of study, the third sector and online social networks. In order to perform this analysis the methodology starts by understanding the relevant topics, online social networks and the value chain. This understanding provides the background for answering the research question, which nonprofits’ value chain activities can be positively affected by online social network’s use? The model is built evaluating the third sector in Portugal followed by a comparison between the nonprofit and for profit sectors. As a result of this analysis a value chain for the nonprofit sector is built. Based on research and six interviews with nonprofits it is created a model of how online social networks impact each nonprofit’s value chain activity. From this impact analysis nine hypotheses are drawn and tested through a survey made to 42 nonprofits and further evaluated by another survey made to 206 online social network users. From the survey analysis it is concluded that online social networks have a positive impact on every value chain primary activity. From the users’ perspective...

People management in the Portuguese nonprofits

Valentim, João Andrade e Sousa Brito
Fonte: NSBE - UNL Publicador: NSBE - UNL
Tipo: Dissertação de Mestrado
Publicado em /01/2010 ENG
Relevância na Pesquisa
27.24%
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics; This study is focused on the People Management – Human Resources – in the Portuguese nonprofit organizations. The objective of this research is to contribute to the understanding of the nonprofit sector in terms of the human factor, and at the same time intends to cast light on the factors that compensate and motivate employees. Through a qualitative approach, after conducting a number of interviews to assorted nonprofit organizations, we reach the result that more often than not these organizations have fragile procedures in what concerns staffing, performance evaluation and training & development. On the other hand, these organizations have an abundant human acumen in what concerns compensation and motivation. The experience of volunteer work supports this finding. Given this, there is a vast array of knowledge that the social sector can transmit to the private sector.

A lack of response of the financial behaviors of biodiversity conservation nonprofits to changing economic conditions

Larson, Eric R; Boyer, Alison G; Armsworth, Paul R
Fonte: BlackWell Publishing Ltd Publicador: BlackWell Publishing Ltd
Tipo: Artigo de Revista Científica
EN
Relevância na Pesquisa
27.76%
The effectiveness of conservation organizations is determined in part by how they adapt to changing conditions. Over the previous decade, economic conditions in the United States (US) showed marked variation including a period of rapid growth followed by a major recession. We examine how biodiversity conservation nonprofits in the US responded to these changes through their financial behaviors, focusing on a sample of 90 biodiversity conservation nonprofits and the largest individual organization (The Nature Conservancy; TNC). For the 90 sampled organizations, an analysis of financial ratios derived from tax return data revealed little response to economic conditions. Similarly, more detailed examination of conservation expenditures and land acquisition practices of TNC revealed only one significant relationship with economic conditions: TNC accepted a greater proportion of conservation easements as donated in more difficult economic conditions. Our results suggest that the financial behaviors of US biodiversity conservation nonprofits are unresponsive to economic conditions.

The Phantom Profits of the Opera: Nonprofit Ownership in the Arts as a Make-Buy Decision

Kuan, Jennifer
Fonte: Oxford University Press Publicador: Oxford University Press
Tipo: Artigo de Revista Científica Formato: text/html
EN
Relevância na Pesquisa
17.89%
This article applies contract‐theory to explain why nonprofits exist and how they compete for profits. Existing theories about nonprofits either assume that nonprofit organizations engage in “unprofitable” businesses and therefore rely on philanthropy and altruism, or that nonprofits can overcome severe informational asymmetries that for‐profits cannot. Instead, I argue that nonprofits arise when consumers integrate into production; consumers, supported by institutions, organize to produce a nonrival good for their own consumption, and in so doing are able to achieve first‐best. This modeling approach, developed in the context of classical performing arts, may have application in other industries in which nonprofits compete, such as health care, research and development (R&D), and education.

Regulator Leniency and Mispricing in Beneficent Nonprofits

Heese, Jonas; Krishnan, Ranjani; Moers, Frank
Fonte: Harvard University Publicador: Harvard University
Tipo: Research Paper or Report
EN_US
Relevância na Pesquisa
27.99%
We posit that nonprofits that provide a greater supply of unprofitable services (beneficent nonprofits) face lenient regulatory enforcement for mispricing in price-regulated markets. Consequently, beneficent nonprofits exploit such regulatory leniency and exhibit higher mispricing. Drawing on organizational legitimacy theory, we argue that both regulators and beneficent nonprofits seek to protect their legitimacy with stakeholders, including those who demand access to unprofitable services. Using data from hospitals, we examine mispricing via “upcoding”, which involves misclassifying ailment severity. Archival analysis indicates less stringent regulatory enforcement of upcoding for beneficent nonprofit hospitals, defined as hospitals that provide higher charity care and medical education. After observing regulator leniency, beneficent hospitals demonstrate higher upcoding. Our results suggest that lenient enforcement assists beneficent nonprofits to obtain higher revenues in price-regulated markets.

Explaining divergence in patterns of inter-organisational collaboration among non-profit organisations in Poland and Czech Republic

GABOR, Tomasz
Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Tese de Doutorado
EN
Relevância na Pesquisa
17.89%
In this thesis I study patterns of inter-organisational collaboration among nonprofits in Czech Republic and Poland. Point of departure constitutes puzzling divergence in patterns of collaboration between these two countries. Cluster analysis conducted on unique set of quantitative data revealed that in Czech Republic significantly more nonprofits manifest "strongly collaborative" pattern than in Poland. Those nonprofits have particularly well developed collaborative ties to the government. Interestingly, close collaboration with government do not come at the expense of local ties and accountability to the citizens. Existing regional nonprofit literature has not captured national differences in this respect. Explaining this puzzling divergence constitutes the main goal of this thesis. Building on rational choice and sociological institutionalism I assume that two actors played a central role in shaping patterns of inter-organisational collaboration of nonprofits in Central Europe, i.e. domestic government, through its "nonprofit policy", and the European Union, through its main developmental instrument, European Union Structural Funds ("EU SF"). Based on the extensive literature review, analysis of secondary data and more than 50 semi-structured interviews conducted in Poland and Czech Republic I argue that divergence in patterns of collaboration is a consequence of differences in resources and opportunities provided to the nonprofit organizations by domestic governments and EU. Strong ties to the government of the significant part of Czech nonprofit sector are a consequence of relatively generous and centralised public funding available for those organizations...

Incorporated but Not IRS-Registered: Exploring the (Dark) Grey Fringes of the Nonprofit Universe

Gronbjerg, Kirsten A.; Liu, Helen K.; Pollack, Thomas H.
Fonte: Sage/Association For Research On Nonprofit Organizations And Voluntary Action Publicador: Sage/Association For Research On Nonprofit Organizations And Voluntary Action
Tipo: Artigo de Revista Científica
EN_US
Relevância na Pesquisa
17.76%
Listings of Internal Revenue Service (IRS)-registered and state-incorporated nonprofits for the same region may differ for a variety of reasons. Using Indiana as a case study, we first describe the distribution of nonprofits across these two listings. We then present findings from a small telephone survey of incorporated nonprofits that are not registered with the IRS for Indiana to explore whether they are excluded from the IRS-listing for statutory, technical, or compliance reasons. We consider several aspects of state incorporation status: date of incorporation and whether active status has been maintained or not. We conclude that researchers need to pay careful attention to the limitations of the IRS registration system when wishing to examine the dimensions of the nonprofit sector at local, state, or regional levels. Our finding, that some nonprofits fail to maintain active incorporation status, points to significant problems of nonprofit capacity.

Nonprofit conversion: theory, evidence, and state policy options.

Marsteller, J A; Bovbjerg, R R; Nichols, L M
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em /12/1998 EN
Relevância na Pesquisa
17.76%
OBJECTIVE: To describe the contributions of nonprofit hospitals and health plans to healthcare markets and to analyze state policy options with regard to the conversion of nonprofits to for-profit status. DATA SOURCES/STUDY SETTING: Secondary national and state data from a variety of sources, 1980-present. STUDY DESIGN: Policy analysis. DATA COLLECTION/EXTRACTION METHODS: Development of a conceptual economic framework; analysis of empirical, legal, and theoretical literature; and review of statutes, rules, and court decisions. PRINCIPAL FINDINGS: Three main rationales support special status for nonprofits, especially hospitals: charity care, other community benefits, and consumer protection. The main social rationale for for-profits is their incentives for better efficiency. There are reasons to expect that nonprofit and for-profit goals differ; however, measured differences in community hospital cost, prices, and quality between nonprofit and for-profit hospitals are undetectable or inconclusive. Nonprofit hospitals do provide more uncompensated care than for-profit hospitals. Similarities between nonprofit and for-profit hospitals may exist because nonprofits may set norms that for-profits follow to some degree. States have substantial power and discretion in overseeing nonprofit conversions. Some have regularized oversight through new legislation that constrains...

La personalidad de marca de las organizaciones no lucrativas: medición y análisis de la personalidad de marca de las ONL internacionales en el Perú

Delgado Collao, Cathia Lesli
Fonte: [Barcelona] : Universitat Autònoma de Barcelona, Publicador: [Barcelona] : Universitat Autònoma de Barcelona,
Tipo: Tesis i dissertacions electròniques; info:eu-repo/semantics/doctoralThesis; info:eu-repo/semantics/publishedVersion Formato: application/pdf
Publicado em //2015 SPA
Relevância na Pesquisa
17.56%
A partir de una exhaustiva revisión bibliográfica se identificaron los trabajos más relevantes que abordan el estudio y la medición de la personalidad de marca de las organizaciones no lucrativas (ONL). Tomando como referente el trabajo desarrollado por Venable et al. (2005) para la medición de la personalidad de marca de las organizaciones no lucrativas en el contexto estadounidense, se ha realizado la adaptación al contexto peruano, a fin de proporcionar una herramienta útil para la medición de la personalidad de marca de las ONL que trabajan en el Perú. En la primera fase de la investigación se utilizó una metodología cualitativa, realizando entrevistas en profundidad y grupos focales, con el propósito de determinar las dimensiones y rasgos o adjetivos de personalidad humana que son atribuidos a las ONL por parte de los individuos. Se recogieron opiniones en las entrevistas en profundidad de los profesionales del departamento de comunicación de las ONL en Perú y en los grupos focales se recogieron las opiniones de los estudiantes universitarios. Del análisis cualitativo se obtuvieron seis dimensiones y sesenta adjetivos de la personalidad de marca de las organizaciones no lucrativas en el contexto peruano. En una segunda etapa se utilizó la metodología cuantitativa con el objetivo de validar las dimensiones y adjetivos encontrados en la fase cualitativa y a fin de verificar la validez de las hipótesis planteadas. La fase cuantitativa se desarrolló seleccionando una muestra a partir del universo formado por estudiantes universitarios...

North Carolina Nonprofits: Coping with Government Budget Cuts

Hungarland, Lauren E.
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Masters' project
Publicado em 19/04/2012 EN_US
Relevância na Pesquisa
38.41%
EXECUTIVE SUMMARY POLICY QUESTION: What challenges do nonprofits receiving state and other government grants and reimbursements for services face in North Carolina? What effects has the recession had on nonprofit organizations, and how can the North Carolina Center for Nonprofits support its members? RECOMMENDATIONS (PAGE 19): In the short-term, NCCNP should work with legislators to avoid any further cuts to nonprofit funding. It should also focus its efforts on reducing late government payments to nonprofits by working with agency leaders. Earlier payments will help nonprofits’ cash flow problems. NCCNP should continue to provide professional development opportunities for nonprofit staff and connect organizations with resources. In the long-term, NCCNP should also encourage state and local governments to include indirect costs for administrative work in grants and reimbursement contracts. It should also provide educational opportunities for nonprofits to learn how to diversify their funding streams to decrease dependency on government funding. ISSUES FOR NONPROFITS (PAGE 2): Governments reduce funding for nonprofits during economic downturns Government finances suffer during economic downturns. Governments collect less tax revenue (income...

CONSERVATION AND CHRISTIANITY: Outcomes and Values Driving Faith-based Conservation

Scherberger, Allison
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Masters' project
Publicado em 28/04/2011 EN_US
Relevância na Pesquisa
17.89%
Faith-based environmentalism is a sensitive, evolving, and therefore often misunderstood movement. Literature suggests that faith-based nonprofits are capable of shifting values pertinent to the environmental movement, yet various instances keep many conservationists wary of the Church’s role in conservation. This study aims to clarify what faith-based groups are doing, in terms of conservation, and why. Using surveys, interviews, annual reports, and press releases, this study investigates the values and outcomes of five faith-based and four secular environmental nonprofits. I compared these organizations’ values and outcomes with one another to explore the similarities and differences between faith-based and secular nonprofits. I hypothesized that faith-based and secular identities are distinctly different from one another. I also hypothesized that faith-based groups operate off a different set of values than secular groups and that these values yield different types of conservation outcomes. On the contrary, I found that the groups are very similar, in terms of identity, values, and outcomes. At least one secular and one faith-based organization hold almost every value explored. Furthermore, although no quantitative outcome comparisons were feasible...

Filling the Gaps: Examining Reach, Engagement and Impact in North Carolina’s News Nonprofits

Duncan, Charles
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Masters' thesis
Publicado em 01/05/2015
Relevância na Pesquisa
27.56%
In an attempt to fill gaps in coverage caused by shrinking newsrooms in the traditional news industry, numerous nonprofit digital news organizations have been established around the United States in recent years. These organizations are diverse in focus and scope. Three organizations in North Carolina, all less than five years old, are part of this new wave. Each has a different niche and geographic focus: North Carolina Health News covers state politics and public health issues; Carolina Public Press focuses on investigating regional issues in the western part of the state; and PlanCharlotte is devoted to urban planning and design in the Charlotte area and is part of the Urban Institute at UNC Charlotte. All of these sites face significant hurdles as they attempt to figure out a sustainable business model. Instead of returns for shareholders, nonprofits must show impact on their communities to receive funding from foundations, donors and other sources. This paper uses readership data, content analysis and qualitative information gleaned from anecdotes, articles and interviews to gauge where the sites stand today. NC Health News and the Public Press have seen healthy readership growth and have well-documented local impacts. But the two nonprofits are far from stable financial ground. They need to focus on business development and the founding editors need to move into the roll of executive directors. PlanCharlotte’s readership has been relatively flat over the past two years. Because it is part of a university...

A Nonprofit's guide to internally-planned successful print communications

Wilson, Joseph
Fonte: Rochester Instituto de Tecnologia Publicador: Rochester Instituto de Tecnologia
Tipo: Tese de Doutorado
EN_US
Relevância na Pesquisa
17.99%
Nonprofit institutions, sans a large budget allocated towards design, publications production and printing, suffer from a lack of effective print communications. Even within the classification of "nonprofit," a distinction can be made between successful groups and struggling ones. To further compound the matter, nonprofit groups, beyond just a deficit of funds, lack a graphic artist's understanding of how to assemble, produce and intelligently purchase print communications. It is no wonder then, that the struggling nonprofit group finds itself caught in a frustrating cycle. They need, desperately, to get their word out in order to raise funds; yet they lack the resources to produce the printed vehicles for that message. A cavernous gap exists between the quality of printed matter produced by successful institutions versus struggling ones. Information, in a consolidated, easy-to-use form, can help to bridge that gap. The proposed information a guidebook, entitled, "A Nonprofit's Guide to Internally-Planned, Successful, Print Communications." This guidebook, based on an investigation into the print needs and communications objectives of nonprofit groups, will serve to educate and inform the layperson in the methods and techniques used in contemporary graphic arts publishing. Before actually writing the guidebook...

Estão entidades do sector não lucrativo preparadas para mudança de legislação?

Tomé, Odete Isabel Fernandes
Fonte: Instituto Superior de Economia e Gestão Publicador: Instituto Superior de Economia e Gestão
Tipo: Dissertação de Mestrado
Publicado em //2012 POR
Relevância na Pesquisa
17.76%
Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais; No terceiro sector a importância das Entidades do Sector Não Lucrativo tem vindo a aumentar na sociedade portuguesa, pelo que, a alteração legislativa tem a capacidade de suscitar problemáticas e divergir opiniões. Esta dissertação visa oferecer uma análise e compreensão da escassez de normas contabilísticas específicas e a falta de recursos financeiros que permitam o registo fiel e transparente das suas operações. As práticas inexistentes de procedimentos para preparação dos dados contabilísticos, a não divulgação de informação financeira nem práticas de relato financeiro de acordo com a nova norma, conclui-se que poderão ser factores de entrave para as entidades que terão que passar a prestar e elaborar informação. Em 2012 o paradigma das Entidades do Sector Não Lucrativo executa uma viragem quer em termos de transparência quer de adaptação. Estarão as Entidades do Sector Não Lucrativo preparadas e conscientes desta alteração legislativa?; In the tertiary sector the importance of nonprofits has increased in Portuguese society, so that the legislative amendment has the ability to raise issues and opinions differ. This paper aims to provide an analysis and understanding of the scarcity of specific accounting standards...

Financial contracting with non-governmental organizations.

Huysentruyt, Marieke
Fonte: London School of Economics and Political Science Thesis Publicador: London School of Economics and Political Science Thesis
Tipo: Thesis; NonPeerReviewed Formato: application/pdf
Publicado em //2008 EN
Relevância na Pesquisa
17.99%
This dissertation investigates how specific design choices or procedural rules that govern the contracting environment between government and non-governmental organizations affect organizational behaviour and contractual outcomes. Chapter 1 studies government procurement of a public good or service when only nonprofits compete. Theoretically, I find that the intensity of the ideological divide between government and nonprofits jointly impact the degree to which compromises are made in terms of both the public's and nonprofit's missions, as well as the ability on the part of government to reap double (cost-saving and strategic) financial gains. Chapter 2 analyses government procurement of specific development aid services via competitive scoring auctions, open to nonprofits and for-profits alike. Consistent with the theoretical predictions, I find robust empirical evidence that ex post renegotiation costs as well as initial price offers will tend to be higher when the agent is a for-profit compared to when the agent is a nonprofit; at the same time, the initial offers of for-profits will on average adhere better to the government's service delivery instructions compared to those of nonprofits. Furthermore, because nonprofits intrinsically value project outcomes...