scholarly journals La lettura dei bilanci delle Organizzazioni di Volontariato toscane nel biennio 2004-2005

2007 ◽  
Keyword(s):  
Third Sector ◽  
Research Process ◽  
Regional Level ◽  
Financial Statement ◽  
Financial Resources ◽  
Voluntary Work ◽  
Non Profit ◽  
Aggregate Analysis ◽  
Cognitive Enrichment ◽  
Voluntary Organisations

This study, emerging from workshop activity carried out as part of the course on ECONOMY AND ADMINISTRATION OF CO-OPERATION AND NON-PROFIT, represents an examination of the economic-financial dimension of the work of the Tuscan voluntary organisations. It is inserted within an articulated research process devoted to an analysis of the accountability of these third sector agents, in the awareness that voluntary work has always been an important factor in civil progress. More specifically, the economic and financial information made available to the provinces as a result of the obligation on the voluntary organisations to deposit the annual financial statement has been fully exploited. This compliance has thus been transformed from a mere bureaucratic procedure into an opportunity for a collective cognitive enrichment through collection at regional level, reclassification and the aggregate analysis of the economic and financial data relating to the management reports (profit and loss accounts) of the voluntary organisations for 2004-2005. This has made it possible to underscore the nature and provenance of the economic and financial resources that accrue annually to such bodies, as well as the principal productive factors "consumed" in the performance of their activities.

scholarly journals Cluster analysis of charitable organizations of Ukraine using K-means technology

2021 ◽  
pp. 117-131
Author(s):  
Olha VYSOCHAN ◽  
Oleh VYSOCHAN ◽  
Vasyl HYK
Keyword(s):  
Cluster Analysis ◽  
Social Issues ◽  
Nonprofit Sector ◽  
Regional Level ◽  
Financial Resources ◽  
Charitable Organizations ◽  
Non Profit ◽  
Automated Data Processing ◽  
The Stability ◽  
The Relationship

The work is devoted to the issue of segmentation of charitable organizations for structuring the sector of non-profit organizations of Ukraine using cluster analysis tools using software R for automated data processing. The four-cluster and five-cluster models were constructed using the K-means method, the suitability for clustering of which was checked using the Hopkins’ Index (H statistics). The developed four-cluster model demonstrated a significant level of validity in terms of correspondence between data and the stability of their structure. The basic indicators of financial and economic activity of charitable organizations were used as criteria for clustering: the number of staff, charitable assistance received and funds spent on the maintenance of the organization in the reporting period. It was found that the clusters of charitable organizations of Ukraine differ in the scale of activity, the number of funds raised, the number of costs for their own maintenance and the relationship between these indicators. The study demonstrated the existence in Ukraine of the most influential cluster of local charities that address social issues exclusively at the regional level, due to the small financial resources involved to support their activities. Such organizations are system-creating for the entire nonprofit sector in Ukraine, their importance is manifested in the most rapid response to the needs of recipients through the implementation of small charitable projects.

scholarly journals BUDGETARY REVENUE BREAKDOWN AT REGIONAL LEVEL OF PUBLIC ADMINISTRATION IN THE FEDERAL COUNTRIES

2018 ◽  
Vol 1 (2(14)) ◽  
pp. 34-42
Author(s):  
Nataliia Yuriyivna Rekova ◽  
Irina Leonidivna Dolozina ◽  
Alina Aleksandrovna Pinchuk
Keyword(s):  
Comparative Analysis ◽  
Public Administration ◽  
Structural Changes ◽  
Research Process ◽  
Structural Features ◽  
Regional Level ◽  
Financial Resources ◽  
Resource Base ◽  
Federal States ◽  
Regional Budgets

Urgency of the research. Process of democratization of public administration assumes redistribution of powers down within hierarchy of governance. Nevertheless, despite increase in a role of regional level of governance, financial resources of regional bodies are limited. Target setting. Regions in the most of federal countries have no full financial self-sufficiency. The truth is also that in the federal countries there is no uniform model of distribution of public incomes between the central and regional authorities. The specified circumstances induce to carry out the comparative analysis of regional budgets' revenues breakdown in these countries. Actual scientific researches and issues analysis. Nowadays more and more researches are devoted to studying of experience of various countries in formation of local budgets’ resource base: Foremny D. et al., Bobáková V., Malikká L., Reznichenko D. S. et al., Muzyka O, Volokhova I. and some other are the most noticeable. Uninvestigated parts of general matters defining. At the same time, more careful comparative analysis is necessary for understanding of an overall picture and regularities of fixing of certain financial resources to regional budgets. The research objective. To identify structural features and the directions of transformation of budgetary revenue breakdown at regional level of public administration in the federal states from 2000 till 2015. The statement of basic materials. Statistical materials for assessment of budgetary revenue breakdown is processed. Dynamics of revenue’s structural changes for budgets of regional level of public governance at federal states as well as similarity and distinctions of revenue’s breakdowns of regional budgets in federal countries are analyzed. Conclusions. A tendency to reduction of own tax revenues and increase the interbudgetary transfers share was revealed as well as two clusters (with domination of interbudgetary transfers in regional budgets’ revenue breakdown and with relatively higher of financial autonomy) were described. There is no strong evidence for real dependence between autonomy of the regional power and federal type of state system.

A Social Policy Role for Faith-Based Organisations? Lessons from the UK Jewish Voluntary Sector

2003 ◽  
Vol 32 (1) ◽  
pp. 93-112 ◽  
Author(s):  
MARGARET HARRIS ◽  
PETER HALFPENNY ◽  
COLIN ROCHESTER
Keyword(s):  
Social Policy ◽  
Empirical Studies ◽  
Third Sector ◽  
Voluntary Sector ◽  
Financial Resources ◽  
Faith Based ◽  
The Uk ◽  
Ethnic Associations ◽  
Minority Ethnic ◽  
Voluntary Organisations

After two decades of growing expectations that the UK voluntary (or ‘third’) sector will expand its social policy role, the spotlight is now focusing on specific types of voluntary organisations including community groups, black and minority ethnic associations and ‘faith-based organisations’. This article notes the growing cross-party interest in the UK in religious organisations and then presents findings from two recent empirical studies of the UK Jewish voluntary sector; one on financial resources and the other on governance. We discuss the implications of our findings for a possible expanded social policy role for faith-based organisations in the UK.

Profit as a key motive and the resulting indicator of the activity of state corporations

2021 ◽  
pp. 42-49
Author(s):  
M.V. Dubrova
Keyword(s):  
Economic Activity ◽  
The State ◽  
Financial Resources ◽  
Project Financing ◽  
State Development ◽  
Non Profit ◽  
Priority Areas ◽  
The World ◽  
Development Institutions ◽  
State Corporation

Development institutions are becoming the most important tools for regulating economic activity both in Russia and in the world, through the implementation of social projects, the accumulation of financial resources and their direction to the priority areas of state development. The purpose of the study is to study the financial results of state corporations, in particular development institutions, and their role in providing project financing. The proposed article provides an assessment of the profit of the state corporation «Bank for Development and Foreign Economic Activity» (GC «Vnesheconombank»), emphasizes the specifics of the state corporation as a non-profit organization, and provides recommendations for improving the efficiency of the financial activities of the GC «Bank for Development and Foreign Economic Activity».

Children's Charities in Crisis

2020 ◽  
Author(s):  
Alison Body
Keyword(s):  
Early Intervention ◽  
Third Sector ◽  
Radical Change ◽  
Early Intervention Services ◽  
The Third ◽  
Intervention Services ◽  
Future Policy ◽  
The Impact ◽  
Voluntary Organisations

Following a decade of radical change in policy and funding in children’s early intervention services and with the role of the third sector under increased scrutiny, this timely book assesses the shifting interplay between state provision and voluntary organisations delivering interventions for children, young people and their families. Using one-hundred voices from charities and their partners on the frontline, this book provides vivid accounts of the lived experiences of charitable groups, offering key insights into the impact of recent social policy decisions on their work. Telling the story of how the landscape of children’s early intervention services has changed over the last decade, it provides crucial lessons for future policy whilst demonstrating the immeasurable value of voluntary organisations working in this challenging terrain.

Principals or Beginners? The Regions and the Local Railway System (1997–2011)

2012 ◽  
Vol 8 (1) ◽  
Author(s):  
Marco Di Giulio
Keyword(s):  
Regulatory Framework ◽  
Regional Level ◽  
Financial Resources ◽  
Market Condition ◽  
Administrative Capacity ◽  
Railway System ◽  
The Creation ◽  
Bureaucratic Structure

AbstractThis article analyzes the implementation of the Italian railway reforms, with a focus on the process of regionalization started in 1997. Indeed, this sector represents a relevant challenge for the Italian legacy in the field, traditionally regulated by the bureaucratic structure of the Italian Railways, under direct ministerial control since 1905. However, after 10 years of implementation, Regions seem to have not yet enough financial resources and administrative capacity to deal with this policy. In addition, the national incumbent (FS) initiated a successful lobbying campaign to restrict the market condition at regional level in order to protect its own domain. As a result, the regionalization process appears to be dominated by national actors and highly politicized dynamics which undermine the creation of a stable and accountable regulatory framework.

scholarly journals Kualitas Publikasi Laporan Keuangan Perguruan Tinggi Swasta Terhadap Kepatuhan Kewajiban Pajak Penghasilan Badan

Wahana ◽  
2021 ◽  
Vol 24 (1) ◽  
pp. 12-32
Author(s):  
Suwardi Suwardi
Keyword(s):  
Private Universities ◽  
Financial Statements ◽  
Financial Statement ◽  
Educational Institutions ◽  
Research Use ◽  
Literature Study ◽  
Non Profit ◽  
The Government ◽  
Data Collection Technique

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities  on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements  affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods  in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.

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 Determinants of Social Entrepreneurship in Ukraine

2019 ◽  
Vol 67 ◽  
pp. 06017
Author(s):  
Nataliia Gavkalova ◽  
Oleg Amosov ◽  
Alona Zolenko ◽  
Iryna Sierova
Keyword(s):  
Social Entrepreneurship ◽  
Associated Factors ◽  
Swot Analysis ◽  
Third Sector ◽  
The Political ◽  
Regional Economies ◽  
Legal Environment ◽  
Non Profit ◽  
Holistic Approaches ◽  
Current State

The high importance of social entrepreneurship for the development of national and regional economies is widely recognized. This article contributes to the emerging theoretical discourse of social entrepreneurship by explicating the representatives of different schools. Social entrepreneurship occupies a third sector between the private sector of the economy and the non-profit sector as it aims to solve social problems. Social entrepreneurship functions as an organization that selfsustains at the expense of the innovative organization of its core business. The article suggests holistic approaches to entrepreneurship research based on entrepreneur-associated factors, characteristics of the political and legal environment. These determinants can have direct or indirect influences on entrepreneurial processes mandatory for the development of social entrepreneurship. To determine the strengths and weaknesses of the development of social entrepreneurship in Ukraine, as well as its opportunities and threats, the SWOT analysis was carried out. The actions required to improve the current state of social entrepreneurship were justified. The detection of threats and opportunities has made it possible to identify priorities for the development of social entrepreneurship in Ukraine, taking into account existing risks.

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