Non-profit organizations (NPOs) in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs regis...Non-profit organizations (NPOs) in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society (ROS) under the charity and religious categories. The objectives of this study are: (1) to determine the current state of reporting practices by NPOs; and (2) to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs' annual report framework in the future.展开更多
With the continuous advancement of construction of urban communities and the continuous development of the needs of community residents in China,non-profit organizations in various urban communities have developed rap...With the continuous advancement of construction of urban communities and the continuous development of the needs of community residents in China,non-profit organizations in various urban communities have developed rapidly and have increasingly played an important role in social and economic life. At present,the development of non-profit organizations in urban communities is still faced with many problems,such as difficulty in raising funds,lack of incentives that results in low enthusiasm for volunteering and low participation of community residents,etc. It is urgent and practical significance to study,analyze and solve the problems faced by non-profit organizations in urban communities. That article focuses on the analysis and discussion of the problems facing the development of non-profit organizations in urban communities,and proposes countermeasures to solve the problems.展开更多
This paper contains research on strategic decision-making in a local government. In a profit-oriented organization, the option that maximizes profits tends involve reaching an agreement between stakeholders. However, ...This paper contains research on strategic decision-making in a local government. In a profit-oriented organization, the option that maximizes profits tends involve reaching an agreement between stakeholders. However, there is tendency for stakeholders to differ in their beliefs as to what is desirable particularly in a non-profit organization. In a local government, it is especially difficult for the interests of a stakeholder group to be completely in agreement. This research considers the use of the analytical hierarchy process (Saaty, 1971) as a solution for one of the difficulties of decision-making in a local government. This research is a case study to explore the strategy of a local Japanese healthcare management organization. The conclusion was drawn to decide which strategic option should be taken by using the analytical hierarchy process. Also, it was found what to work on a countermeasure that prevents the negative effects that are generated by selecting the strategic option.展开更多
To contribute to the empirical literature on innovation in non-profit organizations,this study examines innovation in Private Social Solidarity Institutions with social responses for the elderly in Northern Portugal.I...To contribute to the empirical literature on innovation in non-profit organizations,this study examines innovation in Private Social Solidarity Institutions with social responses for the elderly in Northern Portugal.It enriches the literature by clarifying the concept of innovation applied to non-profit organizations,which represents a perspective different from the business context.Moreover,it is important to support the innovation decisionmaking process in similar non-profit organizations.For this study,the population was surveyed through questionnaires based on the PUBLIN research project,which has already been applied in different countries,and the targets were employees of organizations with social responses for the elderly.Our sample is small,with 28 respondent institutions and 51 employees,but it is representative,as it includes institutions from all districts in Northern Portugal.The study employed a quantitative approach,particularly factor analysis,multiple linear regression,and correlation analyses,using scales already applied in other dimensions of the social sector,to understand the effect of each innovation dimension/determinant on creativity and innovation in nonprofit organizations.The results show that in these organizations with social responses for the elderly,learning orientation,risk-taking,and job satisfaction have a positive impact on innovation.展开更多
The aim of this study is to present one of the possibilities of innovations focused on regional development in the non-profit sector. The primary basis shows the way to eliminate or remove the problem fields, the so-c...The aim of this study is to present one of the possibilities of innovations focused on regional development in the non-profit sector. The primary basis shows the way to eliminate or remove the problem fields, the so-called non-profit organizations failures such as philanthropic insufficiency, philanthropic paternalism, philanthropic amateurism and philanthropic particularism. These present the final values and provide conclusions of the Analysis of Non-profit Non-governmental Organisations of Zlin Region. The current situation reveals the longstanding problem of non-profit non-governmental organizations, which is the absence of professional marketing staff, and suggests new possibilities for university graduates" application on the labour market, thus creating the essential platform for new approaches in designing educational programs. Non-profit organizations should therefore pay increasing attention to addressing both general public and particularly the youth since young people may be their future volunteers, employees, donors and sympathizers.展开更多
The impact of the global recession has served to increase pressure on non-profit organizations resources.Executive leadership is an essential component of the success of these institutions.The two-fold purpose of this...The impact of the global recession has served to increase pressure on non-profit organizations resources.Executive leadership is an essential component of the success of these institutions.The two-fold purpose of this article is to provide a state-of-the-art overview about the existing literature on leadership and organizational innovation in the third sector,as well as to identify research gaps leading to a research model,which can be used in further empirical research.For this,we used the collection of existing literature in the Web of Science.The 144 articles selected in the database were analysed using the VOS-viewer software.Results show a concern with the renewal of management bodies and a lack of qualified leaders.This study contributes to the construction of an action agenda leading to the establishment of new leadership and organizational innovation model for the third sector.展开更多
Objectives: The purpose was to show how important is to operate on the Senegalese African children presenting with Tetralogy of Fallot (TOF) regardless of their age. Methods: It is a retrospective, descriptive analysi...Objectives: The purpose was to show how important is to operate on the Senegalese African children presenting with Tetralogy of Fallot (TOF) regardless of their age. Methods: It is a retrospective, descriptive analysis of data from the Department of Pediatric Cardiology, University Hospital of Tuebingen’s data base which was searched for all cases of TOF in foreign patients younger than 15 years between 05/2004-10/2016. Results: 16 children from Senegal with TOF were referred for treatment. Mean age of patients was 7.0 years (range 0.9 - 14.8 years). Primary corrective surgery was performed in 13/16 patients. A primary shunt procedure was required in 3/16 patients. All patients were discharged in good condition with a median 13 postoperative days. We did not register any deaths. All became asymptomatic with pulse oximetry oxygen saturations greater than 95%. The right ventricular outflow tract (RVOT) gradient was less than 30 mmHg in all patients and 2 patients had moderate pulmonary valvular insufficiency. Conclusions: It was still necessary to operate Senegalese children presenting with TOF irrespective of their age.展开更多
Attempting to establish a"system - role"theoretical framework for social work,this article takes free lunchprovision as an example of benign interaction between the government and non-profit organizations,analyses t...Attempting to establish a"system - role"theoretical framework for social work,this article takes free lunchprovision as an example of benign interaction between the government and non-profit organizations,analyses the role ofnon-profit organizations in actions,their action strategy and effects,and summarizes the strategy's four characteris?tics:promoting coordinated governance as resource connectors;improving system construction as managers;mobilizingpublic participation though influencing policy making;and advocating the idea of charity. The author wishes to give somefresh light to the action strategy of non-profit organizations.展开更多
The development of cultural innovation is beneficial for museums to give full play to their cultural advantages and improve their economic benefits,accordingly forming a virtuous circle.This paper analyzes the cultura...The development of cultural innovation is beneficial for museums to give full play to their cultural advantages and improve their economic benefits,accordingly forming a virtuous circle.This paper analyzes the cultural and creative brand marketing environment and strategy of the Palace Museum,hoping to provide some references for other museums through the analysis and summary of cultural and creative brand marketing strategy of the Palace Museum.展开更多
Due to imbalanced social and economic development,education in poverty-stricken rural areas in China is lagging behind that of urban areas.The current study explores the role of the nonprofit organizations(NPOs)involv...Due to imbalanced social and economic development,education in poverty-stricken rural areas in China is lagging behind that of urban areas.The current study explores the role of the nonprofit organizations(NPOs)involved in rural compulsory education promotion.Results show that the NPOs are providing a variety of programs to promote rural compulsory education,and the types of programs,as well as their implementation strategies and impact,are influenced by their registration statuses and background characteristics.Due to lack of coordination and skills,there still remain service gaps,and the quality of the existing programs is questionable.The article proposes strategies to strengthen the nonprofit sector’s work in rural compulsory education.展开更多
文摘Non-profit organizations (NPOs) in Malaysia are not subjected to statutory requirement to follow the accounting standards when preparing their annual reports. This study analyzed the annual reports of 100 NPOs registered with the Registry of Society (ROS) under the charity and religious categories. The objectives of this study are: (1) to determine the current state of reporting practices by NPOs; and (2) to describe the contents of a set of annual reports and the financial statement presentation of NPOs. This study found that there were variations in reporting practices among the charity and religious categories of NPOs. On average, the results show that NPOs do not focus on the disclosing information required by the ROS, the governing body of NPOs. This indicates that the regulators need to strongly practice enforcement to strengthen the compliance of the annual reports submission. Overall, the findings of this study provide useful information to regulators as a basis for preparing and presenting NPOs' annual report framework in the future.
文摘With the continuous advancement of construction of urban communities and the continuous development of the needs of community residents in China,non-profit organizations in various urban communities have developed rapidly and have increasingly played an important role in social and economic life. At present,the development of non-profit organizations in urban communities is still faced with many problems,such as difficulty in raising funds,lack of incentives that results in low enthusiasm for volunteering and low participation of community residents,etc. It is urgent and practical significance to study,analyze and solve the problems faced by non-profit organizations in urban communities. That article focuses on the analysis and discussion of the problems facing the development of non-profit organizations in urban communities,and proposes countermeasures to solve the problems.
文摘This paper contains research on strategic decision-making in a local government. In a profit-oriented organization, the option that maximizes profits tends involve reaching an agreement between stakeholders. However, there is tendency for stakeholders to differ in their beliefs as to what is desirable particularly in a non-profit organization. In a local government, it is especially difficult for the interests of a stakeholder group to be completely in agreement. This research considers the use of the analytical hierarchy process (Saaty, 1971) as a solution for one of the difficulties of decision-making in a local government. This research is a case study to explore the strategy of a local Japanese healthcare management organization. The conclusion was drawn to decide which strategic option should be taken by using the analytical hierarchy process. Also, it was found what to work on a countermeasure that prevents the negative effects that are generated by selecting the strategic option.
基金supported by national funds through Fundacao para a Ciencia e Tecnologia(FCT)through project UIDB/04728/2020.
文摘To contribute to the empirical literature on innovation in non-profit organizations,this study examines innovation in Private Social Solidarity Institutions with social responses for the elderly in Northern Portugal.It enriches the literature by clarifying the concept of innovation applied to non-profit organizations,which represents a perspective different from the business context.Moreover,it is important to support the innovation decisionmaking process in similar non-profit organizations.For this study,the population was surveyed through questionnaires based on the PUBLIN research project,which has already been applied in different countries,and the targets were employees of organizations with social responses for the elderly.Our sample is small,with 28 respondent institutions and 51 employees,but it is representative,as it includes institutions from all districts in Northern Portugal.The study employed a quantitative approach,particularly factor analysis,multiple linear regression,and correlation analyses,using scales already applied in other dimensions of the social sector,to understand the effect of each innovation dimension/determinant on creativity and innovation in nonprofit organizations.The results show that in these organizations with social responses for the elderly,learning orientation,risk-taking,and job satisfaction have a positive impact on innovation.
文摘The aim of this study is to present one of the possibilities of innovations focused on regional development in the non-profit sector. The primary basis shows the way to eliminate or remove the problem fields, the so-called non-profit organizations failures such as philanthropic insufficiency, philanthropic paternalism, philanthropic amateurism and philanthropic particularism. These present the final values and provide conclusions of the Analysis of Non-profit Non-governmental Organisations of Zlin Region. The current situation reveals the longstanding problem of non-profit non-governmental organizations, which is the absence of professional marketing staff, and suggests new possibilities for university graduates" application on the labour market, thus creating the essential platform for new approaches in designing educational programs. Non-profit organizations should therefore pay increasing attention to addressing both general public and particularly the youth since young people may be their future volunteers, employees, donors and sympathizers.
文摘The impact of the global recession has served to increase pressure on non-profit organizations resources.Executive leadership is an essential component of the success of these institutions.The two-fold purpose of this article is to provide a state-of-the-art overview about the existing literature on leadership and organizational innovation in the third sector,as well as to identify research gaps leading to a research model,which can be used in further empirical research.For this,we used the collection of existing literature in the Web of Science.The 144 articles selected in the database were analysed using the VOS-viewer software.Results show a concern with the renewal of management bodies and a lack of qualified leaders.This study contributes to the construction of an action agenda leading to the establishment of new leadership and organizational innovation model for the third sector.
文摘Objectives: The purpose was to show how important is to operate on the Senegalese African children presenting with Tetralogy of Fallot (TOF) regardless of their age. Methods: It is a retrospective, descriptive analysis of data from the Department of Pediatric Cardiology, University Hospital of Tuebingen’s data base which was searched for all cases of TOF in foreign patients younger than 15 years between 05/2004-10/2016. Results: 16 children from Senegal with TOF were referred for treatment. Mean age of patients was 7.0 years (range 0.9 - 14.8 years). Primary corrective surgery was performed in 13/16 patients. A primary shunt procedure was required in 3/16 patients. All patients were discharged in good condition with a median 13 postoperative days. We did not register any deaths. All became asymptomatic with pulse oximetry oxygen saturations greater than 95%. The right ventricular outflow tract (RVOT) gradient was less than 30 mmHg in all patients and 2 patients had moderate pulmonary valvular insufficiency. Conclusions: It was still necessary to operate Senegalese children presenting with TOF irrespective of their age.
文摘Attempting to establish a"system - role"theoretical framework for social work,this article takes free lunchprovision as an example of benign interaction between the government and non-profit organizations,analyses the role ofnon-profit organizations in actions,their action strategy and effects,and summarizes the strategy's four characteris?tics:promoting coordinated governance as resource connectors;improving system construction as managers;mobilizingpublic participation though influencing policy making;and advocating the idea of charity. The author wishes to give somefresh light to the action strategy of non-profit organizations.
文摘The development of cultural innovation is beneficial for museums to give full play to their cultural advantages and improve their economic benefits,accordingly forming a virtuous circle.This paper analyzes the cultural and creative brand marketing environment and strategy of the Palace Museum,hoping to provide some references for other museums through the analysis and summary of cultural and creative brand marketing strategy of the Palace Museum.
文摘Due to imbalanced social and economic development,education in poverty-stricken rural areas in China is lagging behind that of urban areas.The current study explores the role of the nonprofit organizations(NPOs)involved in rural compulsory education promotion.Results show that the NPOs are providing a variety of programs to promote rural compulsory education,and the types of programs,as well as their implementation strategies and impact,are influenced by their registration statuses and background characteristics.Due to lack of coordination and skills,there still remain service gaps,and the quality of the existing programs is questionable.The article proposes strategies to strengthen the nonprofit sector’s work in rural compulsory education.