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
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
Tunnel wash waters characterize all waters that run off after washing procedures of tunnels are performed.These waters represent a wide spectrum of organic and inorganic pollutants,such as polycyclic aromatic hydrocar...Tunnel wash waters characterize all waters that run off after washing procedures of tunnels are performed.These waters represent a wide spectrum of organic and inorganic pollutants,such as polycyclic aromatic hydrocarbons(PAHs)and toxic metals.Removal of such contaminants from water runoff was investigated using laboratory tests after washing procedure was performed on two road tunnels in eastern Norway(Hanekleiv and Bragernes).Due to diverse character of both,treatment media and treated wash waters, the wh...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
Accountability, transparency, value addition, legitimacy and overall credibility of non-profit organisations （NPOs）, and good corporate governance have emerged not only as a tool to enhance professionalism but, more...Accountability, transparency, value addition, legitimacy and overall credibility of non-profit organisations （NPOs）, and good corporate governance have emerged not only as a tool to enhance professionalism but, more crucially, to ensure that NPO interventions are effective, sustainable, efficient and positively perceived by all parties. The credibility of an NPO can be improved by adherence to the principles and practices of good corporate governance. A number of South African NPOs are unable to meet the minimum requirements of accountability and good governance practices. The study evaluated the governance structures of selected NPOs in the Western Cape, South Africa. The study tested how the following governance categories, including： NPO＇s legal status; NPO＇s standards of accountability and transparency; NPO＇s leadership, roles, and responsibilities of the executive management; the NPO＇s board, and the extent to which principles of good governance are practiced within the organisation, are applied within the selected cases by way of a questionnaire. Recommendations, around how governance practices within these NPOs can be improved, are forwarded.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
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.
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Tunnel wash waters characterize all waters that run off after washing procedures of tunnels are performed.These waters represent a wide spectrum of organic and inorganic pollutants,such as polycyclic aromatic hydrocarbons(PAHs)and toxic metals.Removal of such contaminants from water runoff was investigated using laboratory tests after washing procedure was performed on two road tunnels in eastern Norway(Hanekleiv and Bragernes).Due to diverse character of both,treatment media and treated wash waters, the wh...
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.
文摘Accountability, transparency, value addition, legitimacy and overall credibility of non-profit organisations （NPOs）, and good corporate governance have emerged not only as a tool to enhance professionalism but, more crucially, to ensure that NPO interventions are effective, sustainable, efficient and positively perceived by all parties. The credibility of an NPO can be improved by adherence to the principles and practices of good corporate governance. A number of South African NPOs are unable to meet the minimum requirements of accountability and good governance practices. The study evaluated the governance structures of selected NPOs in the Western Cape, South Africa. The study tested how the following governance categories, including： NPO＇s legal status; NPO＇s standards of accountability and transparency; NPO＇s leadership, roles, and responsibilities of the executive management; the NPO＇s board, and the extent to which principles of good governance are practiced within the organisation, are applied within the selected cases by way of a questionnaire. Recommendations, around how governance practices within these NPOs can be improved, are forwarded.
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.
