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
The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is ...The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.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
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The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.
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.