Financial Management of Non-Profit Organization Providing Specific Services

2014 ◽  
Vol 708 ◽  
pp. 210-215
Author(s):  
Zuzana Hajduová ◽  
Nikoleta Husáková
Keyword(s):  
Financial Management ◽  
State Level ◽  
The State ◽  
Managerial Accounting ◽  
Continuous Development ◽  
Non Profit ◽  
Suitable Form ◽  
Non Profit Organizations

One of the most important role of all communities is to assure, create and take bearings to the effective support for non-profit sector, which is a very important element in providing of assistance in the cases when the help at the state level is not sufficient. On the present, non-profit organizations are experiencing their continuous development and in the result of this fact it is not uniquely determined the suitable „form“ of application of management and tools of managerial accounting in non-profit organizations, which creates the base of research, of which partial results are presented by this paper.

scholarly journals Non-Profit Organizations as Subjects of Administrative Law

Lex Russica ◽  
2019 ◽  
pp. 51-61
Author(s):  
P. E. Spiridonov
Keyword(s):  
Public Administration ◽  
Legal Status ◽  
Civil Law ◽  
Administrative Law ◽  
The State ◽  
Legal Capacity ◽  
Legal Form ◽  
Non Profit ◽  
Non Profit Organizations

The article considers the role of non-profit organizations in the system of public administration and focuses on the peculiarities of their administrative and legal status. The author highlights an increasing role of nonprofit organizations in the system of public administration, as it is connected with the evolution of the mechanism of public administration, its decentralization and attempts to use the mechanisms of self-organization. Due to the possibility of delegation of a number of public powers by the state to non-profit organizations, it is concluded that the composition of the participants with powers in the system of public administration has changed. By involving non-profit organizations in the system of public administration, the State pursues the goal of reducing the “visible” role of the State in various spheres of economy and a political sphere. Due to the transfer of certain public powers of the State to non-profit organizations, such organizations will combine different aspects of the legal nature of the organizations, in particular the intertwined civil law status and the administrative law status, since the same normative legal acts are used without taking into account the peculiarities of legal relations in which the relevant types of non-profit organizations participate. The difference between the legal status, the legal status of a non-profit organization as a participant of administrative legal relations and a non-profit organization as a participant of civil law relations is that in civil law a non-profit organization is considered as an organizational and legal form of a legal entity — a participant of transactions and relations regulated by civil law; under administrative law and in administrative-procedural relations it is treated as a form of implementation of public rights of citizens in the sphere of public administration, certain public powers of the State in the sphere of public administration. Attention is drawn to the duality of the legal status of non-profit organizations, that is associated, among other things, with different moments of their legal personality. The moment of emergence of capacity under administrative law and legal capacity differs from the similar moment of emergence capacity under civil law and legal capacity.

scholarly journals Prospects of social entrepreneurship development in Ukraine

2020 ◽  
Vol 23 (5) ◽  
pp. 39-44
Author(s):  
Anna Popovich ◽  
Oleksandr Katsora
Keyword(s):  
Social Entrepreneurship ◽  
Social Order ◽  
Social Problems ◽  
System Analysis ◽  
State Level ◽  
The State ◽  
Social Enterprises ◽  
Non Profit ◽  
Entrepreneurship Development ◽  
Non Profit Organizations

The article analyzes the phenomenon of social entrepreneurship and the possibility of its spread in the activities of non-profit organizations. Therefore, the purpose of the article is to outline the prospects for the development of social entrepreneurship in Ukraine and to summarize the factors that influence this process. To achieve this goal, system analysis (to outline the phenomenon of social entrepreneurship), analysis of expert assessments (for assessment of the state and trends of social entrepreneurship) and document analysis (to identify normative especially regulation of social entrepreneurship) were used.It is established that social entrepreneurship is an effective method of solving social problems, which has its own peculiarities of functioning and practice of implementation in Ukraine. The situation of social entrepreneurship in Ukraine and its normative-legal provision is considered. The article outlines the main deterrents and incentives that affect the development of social entrepreneurship and its implementation in the activities of non-profit organizations.The impact of different scenarios of social entrepreneurship development in Ukraine, including the growth of social enterprises due to the large number of social problems in Ukraine, legitimization of social entrepreneurship at the level of national legislation and economic development of the Ukrainian state, which will contribute to state support of social enterprises, taking into account the mechanisms of implementation of the social order. It was found that the main factors influencing the development of social entrepreneurship are raising the level of social consciousness of citizens, legislative definition of social enterprises and their taxation, financial support of social enterprises at the state level, grant support, increase of own incomes of non-profit organizations.

scholarly journals On the issue of expert evaluation of the effectiveness of social work with migrants in Russia

2020 ◽  
Vol 26 (4) ◽  
pp. 205-218
Author(s):  
V. P. Miletsky ◽  
E. A. Kovtun ◽  
A. D. Yakolenko
Keyword(s):  
Social Work ◽  
Access To Health Care ◽  
Legal Protection ◽  
State Level ◽  
The State ◽  
Russian Language ◽  
Host Community ◽  
Non Profit ◽  
Cultural Foundations ◽  
Non Profit Organizations

The paper presents an analysis of the state of the sphere of social work with migrants and problems in this sphere in Russia through the prism of expert assessments obtained during interviews with employees of government bodies, non-profit organizations, volunteer movements, and scientists. The main difficulties that migrants face during the adaptation are paperwork, access to information, legal and financial difficulties, employment issues.Analysis of the opinions of experts made it possible to identify measures of social work with migrants aimed at raising awareness, legal literacy of foreign citizens, increasing their legal protection, improving access to health care and education, housing, and the labor market, improving the professional skills of migrants and their knowledge of the Russian language, the history and socio-cultural foundations of the life of Russian society.Based on the results of the interview, the recommendations of experts in the field of social work with migrants and the possibility of applying unified social work practices that can improve the effectiveness of the system of social work with migrants and their families in Russia were highlighted. According to experts, integration with the host community allows migrants to adapt faster and more efficiently. In this regard, the role of non-profit organizations (national cultural organizations for the preservation and development of cultures, the House of Friendship of Peoples) that preserve the cultures of peoples and develop a dialogue between them is growing.Experts emphasize that in the sphere of social work, both at the state level and in the work of non-profit organizations, more attention should be paid to the possibility of applying unified practices that can improve the effectiveness of the system of social work with migrants and their families in Russia.

scholarly journals The mediating role of managerial accounting in non-profit organizations: a structural equation modelling approach

2021 ◽  
Vol 12 (2) ◽  
pp. 139-149
Author(s):  
Ivana Perica
Keyword(s):  
Community Engagement ◽  
Leadership Style ◽  
Structural Equation ◽  
Managerial Accounting ◽  
Non Profit ◽  
Mediating Role ◽  
Equation Modelling ◽  
Non Profit Organizations ◽  
The Relationship

Structural equation modelling (SEM) characteristics seem to be adapted to answer various relevant research questions in management accounting research. Thus, this study aims to illustrate the use and advantages of SEM in management accounting research in the non-profit sector. The contributions of this study include revealing the relationship between the leadership style, managerial accounting, and the performance of non-profit organizations measured by their community engagement. Furthermore, the mediating role of managerial accounting in non-profit organizations is also investigated in this context. The empirical results prove the existence of direct relationships between analytical and proactive leadership style and managerial accounting on the one hand and between managerial accounting and successful community engagement of non-profit organizations (non-financial performance) on the other. The study also confirms that managerial accounting mediates the relationship between the analytical and proactive leadership style and successful community engagement of non-profit organizations. The findings provide a valuable insight to guide managers in non-profit organizations and improve their non-financial performance through managerial accounting.

ANALISIS YURIDIS PUTUSAN PENGADILAN NEGERI BLORA TENTANG DUALISME KEPENGURUSAN YAYASAN PENDIDIKAN ISLAM KARTAYUDA YANG AKTA PENDIRIANNYA DIBUAT OLEH DAN DIHADAPAN NOTARIS (Studi Kasus Putusan Perkara PN Blora No. 34/Pdt.G/2015/PN.Bla)

Jurnal Akta ◽  
2017 ◽  
Vol 4 (3) ◽  
pp. 463
Author(s):  
Muslim Ansori ◽  
Akhmad Khisni
Keyword(s):  
Private Schools ◽  
Education System ◽  
Crucial Role ◽  
The State ◽  
Educational Institutions ◽  
Legal Entity ◽  
Non Profit ◽  
The Right

With the enactment of the Education System Act no 20 of 2003 (better known as the Sisdiknas Act), the State has determined that educational institutions should have a legal umbrella in the form of a legal entity, or better known as the Legal Entity Education. As a non-profit organization, the Foundation is the right legal entity that becomes a place for educational institutions, especially private schools. Therefore, of course, Notary has a very crucial role in making notary deed in the form of establishment and deed of change, such as example how in making the right basic budget and not multi interpresatasi for stake holders in the foundation. Therefore, the role of function and authority of the organ of the foundation must be clearly stated in the articles of association, so as not to cause a dispute in the future.KEYWORDS: Notaries, Foundation, Organ Foundation,

GREEN BONDS AS A NEW FINANCIAL INSTRUMENT

2020 ◽  
Vol 3 (7) ◽  
pp. 98-102
Author(s):  
M. V. DUBROVA ◽  
◽  
N. N. ZHILINA ◽  
Keyword(s):  
Raw Materials ◽  
Financial Burden ◽  
Environmental Problems ◽  
Green Economy ◽  
Non Profit ◽  
The Public ◽  
Economic Problems ◽  
Green Finance ◽  
Non Profit Organizations

The relevance of the article is determined by the fact that in Russia there is no effective mechanism of state support for the activities of non-profit organizations in the field of “green Finance”. The role of non-profit organizations is leveled, which can become a serious help in solving economic problems, in particular, the problems of recycling and processing of secondary raw materials, the placement of industrial waste and household garbage, and landscaping of large megacities. The main financial burden in the field of “green economy” falls on States and large enterprises. Meanwhile, we cannot ignore the important role of non-profit organizations that can not only draw attention to environmental problems to the public, but also offer their own measures to solve environmental problems. In this regard, it becomes relevant to consider the participation of non-profit organizations in the implementation of environmental projects by attracting “green Finance”.

POTENTIAL DEVELOPMENT OF «GREEN BONDS» IN THE RUSSIAN ECONOMY

2020 ◽  
Vol 1 (8) ◽  
pp. 119-123
Author(s):  
M. V. DUBROVA ◽  
◽  
N. N. ZHILINA ◽  
Keyword(s):  
Raw Materials ◽  
Financial Burden ◽  
Environmental Problems ◽  
Green Economy ◽  
Non Profit ◽  
Russian Economy ◽  
Green Finance ◽  
Potential Development ◽  
Non Profit Organizations

he relevance of the article is determined by the fact that in Russia there is no effective mechanism of state support for the activities of non-profit organizations in the field of «green Finance». The role of non-profit organizations is leveled, which can become a serious help in solving economic problems, in particular, the problems of recycling and processing of secondary raw materials, the placement of industrial waste and household garbage, and landscaping of large megacities. The main financial burden in the field of «green economy» falls on States and large enterprises. Meanwhile, we cannot ignore the important role of non-profit organizations that can not only draw attention to environmental problems to the public, but also offer their own measures to solve environmental problems. In this regard, it becomes relevant to consider the participation of non-profit organizations in the implementation of environmental projects by attracting «green Finance».

scholarly journals Social Potential of Non-Profi t Organizations

2021 ◽  
pp. 80-100
Author(s):  
V. M. NOVIKOV
Keyword(s):  
Large Scale ◽  
The State ◽  
Charitable Organizations ◽  
Specific Content ◽  
Non Profit ◽  
Regional Administration ◽  
Wide Range ◽  
Non Profit Organizations ◽  
Definition Of ◽  
Charitable Activities

There is a steady trend in the wide range of literature on the study of institutions: the definition of theoretical judgments often does not coincide and is not combined with the definition of general connections and patterns, which leads to ignoring the principle of systematic analysis of socio-economic processes. Indirectly, this means the priority of the random (individual) over the whole and general. Meanwhile, the concept of an institution correlates with the specific content of a phenomenon or process and is supplemented by a generalized and systematic approach. The study of such an urgent problem of the market economy as institutional choice through non-profit organizations requires the extension of the analysis not only to governmental but also to non-governmental structures, which are an element of the whole. In this regard, the article provides a historical overview of the development of nonprofit organizations and charitable activities as a large-scale social phenomenon, which made it possible to draw attention to the possibility of using the experience of past years for the purposeful organization of non-state institutions of charity, including by improving social partnerships. Analysis of the current state of non-profit organizations in Ukraine, despite the growth in their number, shows a decrease in the volume of charitable activities. In recent years, the country has taken certain steps to improve charity. However, this is not enough. The institutional environment for philanthropy needs to be improved. The solution to this problem is possible with the active influence of the state on the management of non-commercial activities. Improving the tools of functioning, financing, as well as increasing attention to the development of statistics in this area of activity is considered relevant. In this regard, the purpose of the article is to identify pressing issues and ways to improve charitable organizations. The solution to this problem is possible with the active influence of the state on the management of non-profit activities. The development of the institutional framework of the nonprofit sector of the economy means the improvement of financial reporting, greater openness of charitable organizations, streamlining of their legal relations, liberalized taxation and strengthened control over the activities of non-profit organizations. The article pays special attention to the problem of accumulation and distribution of charitable funds. The potential of charitable organizations can be expanded by shifting the focus of their regulation away from predominantly corporate to regional administration, which increases the importance of the institution of partnership in the development of charity. The article uses historical and logical methods, which allowed to study the formation and development of non-profit organizations in the evolutionary aspect.

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