scholarly journals The Effects of Compliance on the Results of Management of Support Foundations of Public Universities

2020 ◽  
Vol 6 ◽  
pp. 1-13
Author(s):  
Carliene do Vale ◽  
Poliano Bastos da Cruz ◽  
Carlos Jorge Taborda Macedo
Keyword(s):  
Cash Flow ◽  
Public Universities ◽  
Balance Sheet ◽  
Third Sector ◽  
Non Profit ◽  
The Third ◽  
Compliance Level ◽  
Teaching Research ◽  
Study Support ◽  
Data Estimation

This work proposes to study Support Foundations that are private non-profit organizations which support public universities by managing their teaching, research and extension projects. These foundations are inserted as the Third Sector Institutions. The research targets verify if the compliance level affects the surplus probability of support foundations. The sample includes thirty-four support foundations. The accounting statements analyzed were the balance sheet; the deficit and/or surplus demonstration; the statement of changes in shareholders’ equity; the cash flow statement and the explanatory notes for the years 2014, 2015 and 2016. The analysis was performed by a checklist, including 31 (thirty-one) items. It is important to highlight that the data estimation was developed using the logit estimator, on a robust error panel and was included time and state dummies. The results showed that 55% (fifty-five per cent) of the Support Foundations comply with the current legislation. Once foundations are according to the legislation, its surplus probabilities decrease.

scholarly journals “Filantropia” or “Non Profit”? Translating Texts on Nonprofits from English into Italian

2009 ◽  
Vol 54 (1) ◽  
pp. 97-109 ◽  
Author(s):  
Sabrina Fusari
Keyword(s):  
American English ◽  
Nonprofit Sector ◽  
Third Sector ◽  
Non Profit ◽  
The Third ◽  
The Us ◽  
The Third Sector ◽  
Problems Of Translation

Abstract This paper describes the problems that arise in the translation of texts on – and by – the nonprofit sector from English (especially American English) into Italian. First of all, we focus on the main problems of translation, deriving from the disparity between the third sector in Italy and in the US. Secondly, we present a corpus-based project aimed at monitoring the differences between nonprofit discourse (especially fundraising letters) in Italy and the US. Lastly, we show a number of practical examples to illustrate how this type of corpus can meet the needs of translators and draw some conclusions on the importance of using monitor (i.e., continuously updated) corpora to produce successful translations in specialised fields where there are sizeable differences between source and the target cultures.

Towards Predicting Financial Failure in Non-Profit Organisations

2016 ◽  
pp. 387-404
Author(s):  
Sharon Cheuk
Keyword(s):  
Adverse Effects ◽  
Financial Distress ◽  
Developing Economies ◽  
Third Sector ◽  
Economic Environment ◽  
Related Factor ◽  
Non Profit ◽  
Investor Confidence ◽  
The Third ◽  
Financial Failure

Non-profit organisation financial failure has been a prevalent problem in developed and developing economies. Such incidences bring adverse effects to the reputation of the non-profit organisation in question and the third sector as a whole, especially if the organisation in question is significantly large in size, leading to possible knock-on effects such as disruption to society, litigation, loss of investor confidence in the economic environment, and a worsening of a country's ranking under the Corruption Perceptions Index. This chapter examines past financial failures amongst non-profits and reviews past literature on attempts to predict non-profit failures before they occur. Finally, it proposes an additional governance-related factor to be taken into consideration when considering potential financial distress amongst non-profit organisations. Suggestions for further research are made accordingly.

scholarly journals Sustainable development of non-profit and non-governmental organizations: financial and organizational mechanisms

2021 ◽  
Vol 250 ◽  
pp. 04008
Author(s):  
Alexander Pyanov ◽  
Elena Drannikova ◽  
Evgeny Shevchenko ◽  
Zarema Kochkarova
Keyword(s):  
Sustainable Development ◽  
Third Sector ◽  
Green Economy ◽  
The Sustainable Development ◽  
Non Profit ◽  
The Third ◽  
Governmental Organizations ◽  
Non Governmental Organizations ◽  
The Given ◽  
Organizational Mechanisms

This article aims at analysing the financial and organizational mechanisms of the third sector, namely the non-profit organisations (NPOs) and non-governmental organisations (NGOs). In addition, it focuses on the sustainable development of non-profit and non-governmental organizations. The paper shows that in order to achieve sustainable development and embark upon the path of the “green economy”, NPOs and NGOs need to apply effective financial and organisational mechanisms that would also coincide with their regional priorities and socio-economic objectives that would take into account the environmental specifics and priorities of the given region. The article draws various examples and case studies from various countries and regions around the world to prove its points and provide some guidelines for relevant stakeholders and regulators.

scholarly journals The European system between franciscan vocation and lutheran capitalism

2020 ◽  
Vol 7 (2) ◽  
pp. 123-131
Author(s):  
Catia Eliana Gentilucci
Keyword(s):  
Economic Growth ◽  
Third Sector ◽  
European Countries ◽  
Economic Systems ◽  
Third Order ◽  
Non Profit ◽  
The Third ◽  
European System ◽  
German Model ◽  
The Eu

This paper argues that: a) economic systems are an expression of their own cultures and histories and they cannot therefore be exported to places where the local culture does not support their implementation; b) the indiscriminate  application of the German (Lutheran) model to all European countries (mainly to Mediterranean Catholic countries) has fostered economic growth in the EU at different speeds; c) Italy, the cradle of Catholic capitalism, is currently attempting to react against austerity measures —imposed by the economic constrictions of the German model— by focusing on the third sector and non-profit companies, which are an expression of Catholic capitalism originating in the Franciscan Third Order.

scholarly journals Social Impact Bonds: The Next Phase of Third Sector Marketization?

2013 ◽  
Vol 4 (2) ◽  
Author(s):  
Meghan Joy ◽  
John Shields
Keyword(s):  
Social Impact ◽  
Third Sector ◽  
Economic Recession ◽  
Significant Degree ◽  
Non Profit ◽  
Community Needs ◽  
The Third ◽  
Social Impact Bonds ◽  
Diverse Community ◽  
Governmental Institutions

The politics of austerity has pushed the third sector to the centre of attention as governments turn to non-governmental institutions to pick up the social deficits created by economic recession and the state’s retreat from social provision. Some governments have begun supporting alternative service funding through such innovations as social impact bonds (SIBs), a financial product used to encourage the upfront investment of project-oriented service delivery. This paper provides a clearer understanding of what SIBs are and traces their emergence within Canada while linking them to their cross national origins. SIBs are situated conceptually within broader contemporary developments within the non-profit sector, particularly the agenda of public sector reform and third sector marketization. The analysis focuses on the potential impact of SIBs on non-profit policy voice and capacity to represent and meet diverse community needs as it is this function that to a significant degree defines the third sector’s ability to be innovative.

scholarly journals Transparency as a Key Element in Accountability in Non-Profit Organizations: A Systematic Literature Review

2020 ◽  
Vol 12 (14) ◽  
pp. 5834 ◽  
Author(s):  
Cristina Ortega-Rodríguez ◽  
Ana Licerán-Gutiérrez ◽  
Antonio Luis Moreno-Albarracín
Keyword(s):  
Sustainable Development ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Voluntary Disclosure ◽  
Third Sector ◽  
Non Profit ◽  
The Third ◽  
Disclosure Of Information ◽  
Non Profit Organizations ◽  
The Third Sector

The purpose of this article is to present a framework to understand transparency in the third sector and then to explore the main research streams regarding the disclosure of information and accountability by conducting a systematic literature review on the antecedents and dimensions of the transparency of information disclosed by non-profit organizations (NPOs). The essential questions of this work are addressed from an international perspective. In particular, we explore three research questions: (1) why should NPOs disclose transparent information to stakeholders? (2) Why do not all NPOs disclose transparent information? (3) What means do NPOs use to disclose transparent information? Our results highlight the lack of transparency legislation in the third sector, leading NPOs to adopt the voluntary disclosure of information policies to improve the perceived credibility of these entities by their stakeholders. In conclusion, our study highlights the importance of developing a systematic body of knowledge regarding the situation of transparent, voluntary information disclosure in the sector. Moreover, the Sustainable Development Goals promulgated by the United Nations place a high value on transparency for the accountability of institutions. To achieve sustainable development, both peace and the governance of institutions are needed. Reducing corruption and promoting transparency are among the goals which should be reached to achieve social sustainability.

scholarly journals FUNCTIONS OF STATE REGISTRIES OF NPOS IN THE DEVELOPMENT OF THE THIRD SECTOR: RUSSIAN EXPERIENCE

2021 ◽  
Vol 0 (4) ◽  
pp. 90-113
Author(s):  
Andrei Laronov ◽  
Keyword(s):  
Social Services ◽  
Supply And Demand ◽  
Third Sector ◽  
The State ◽  
Government Support ◽  
Support Providers ◽  
Non Profit ◽  
The Third ◽  
The Third Sector ◽  
Set Up

Development of the third sector in Russia is accompanied with its maintenance of open-access state registries of non-profit organizations. Compared to the NPO registries in other countries, those in Russia appeared 10-15 years later and became new tools for the development of the non-profit sector. The purpose of this article is to categorize the functions of NPO registries in other countries, as well as suggest those attributed to Russian NPO registries. The following hypothesis is put forward in the article: Russian NPO registries have similar functions as registries in other countries, but they are currently not being fully implemented. There are four registries in the focus of the research: the registry of NPOs by the Ministry of Justice of Russia and three types of registries of socially oriented NPOs – recipients of state support, providers of social services, and providers of social care services. The research was carried out by analyzing legal acts which set up the registries, as well as analyzing the registries located on the Internet. The following functions have been suggested: collecting, systematizing and disclosing the information on the third sector; aggregating the data on supply and demand for NPO services; promoting cooperation of NPOs with the state and intersectoral partnerships; promoting government support to NPOs; as well as ensuring accountability of NPOs to the state and society. The hypothesis was confirmed: the functions are not fully implemented due to the lack of clearly defined goals when setting up registries, weaknesses of their structure and formats. Several recommendations were formulated to enhance the system of existing registries and their structure.

scholarly journals Development and Validation of a Spanish Short Servant Leadership Survey (SSLS6-3F) among Spanish Workers in Religious Non-Profit Organizations

2020 ◽  
Vol 12 (9) ◽  
pp. 3766
Author(s):  
Mar Ortiz-Gómez ◽  
Gabriele Giorgi ◽  
Horacio Molina-Sánchez ◽  
Antonio Ariza-Montes
Keyword(s):  
Servant Leadership ◽  
Third Sector ◽  
Short Version ◽  
Non Profit ◽  
The Third ◽  
Wide Range ◽  
Non Profit Organizations ◽  
The Third Sector ◽  
Servant Leadership Scale ◽  
Three Factor

Religious non-profit organizations are becoming increasingly important in the third sector in a wide range of countries, where they are currently leading players in different areas, such as education, healthcare, and social work. These organizations have the peculiarity of providing a service to their users while transmitting them the values of their mission statement. An usually employed and effective management strategy for these institutions is a servant leadership style. This article seeks to introduce a theoretical discussion of this leadership approach by providing a Spanish version of an instrument for measuring servant leadership in Spanish religious non-profit institutions. To this end, workers of different Spanish faith-based non-profit organizations of the third sector, a relatively unexplored context, were analyzed after obtaining 463 valid questionnaires. This study used the Spanish translation of a seven-item and three-factor servant leadership scale. An exploratory and confirmatory factor analysis was performed. The results confirm that the six-item and three-factor servant leadership scale was the most effective scale to measure this construct. In conclusion, this research covers a notable research gap by providing a reliable and valid Spanish short version of the servant leadership scale for workers of Spanish religious non-profit organizations.

scholarly journals The Analysis and Synthesis of Strategic Management Research in the Third Sector from Early 2000 Through to Mid-2009

2011 ◽  
Vol 3 (2) ◽  
pp. 27-40
Author(s):  
Jarosław Domański
Keyword(s):  
Strategic Management ◽  
Third Sector ◽  
Management Research ◽  
Non Profit ◽  
Modern Management ◽  
The Third ◽  
Management Concepts ◽  
Analysis And Synthesis ◽  
Non Profit Organizations ◽  
The Third Sector

The Analysis and Synthesis of Strategic Management Research in the Third Sector from Early 2000 Through to Mid-2009The purpose of this paper is to analyse the contemporary literature on strategic management in non-profit organizations. The area at hand is divided into five categories: modern management and strategic management approaches/theories; analysis of the roles of externalities and internalities in the Third Sector; review of how strategic management has been applied for non-profit organizations; review of applications and enhanced identification of one or more strategies utilised by non-profit organizations; application of specific methods and tools in strategic management. Four dilemmas faced by modern management theory serve as a synthetic axis. First, how can the existing commercial management concepts and techniques be best adapted to the realities of the non-profit sector? Secondly, which of the established schools of strategic management is the most relevant one for non-profits? In fact, is it appropriate to look for a brand new school of thought? Thirdly, and this is again related to academic pursuits, what coherent theory can explain the efficiency of non-profit organizations. Fourthly, there is the dilemma what strategy to employ when faced with a choice between the willingness and the need to apply competitive strategies and the co-operative strategy in the third sector.

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