Annual Reports of Non-profit Organizations （NPOs）： An Analysis

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.

Study of Problems in the Development of Non-profit Organizations in Urban Communities

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.

Rethinking Intellectual Capital Accounting Through Professional Sport Organizations

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.

欧洲体育俱乐部现在怎么样了?——Sports Clubs in Europe:A Cross-national Comparative Perspective评介

作为现代体育的发源地,欧洲体育一直以来都是世界各国研究和学习的对象。体育俱乐部作为欧洲体育的根基,被置于研究的中心。Sports Clubs in Europe:A Cross-national Comparative Perspective一书基于标准化的层次分析框架,在比较视阈中系统地介绍了欧洲各国体育俱乐部的发展历史、基本特征、机遇与挑战,呈现出了一些重要的研究成果。基于这些重要的研究成果,得出一些值得国内体育俱乐部研究与实践的启示。

Decision-Making in a Governmental Healthcare Organization by Analytic Hierarchy Process

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.

基于国际体育组织应尊重和保障运动员人权视角的“Lex Sportiva”的正当性研究

"Lex Sportiva"是以国际体育组织规则为基础形成的全球体育法律治理体系,尊重和保障运动员人权是其正当性的底线。无论是由国际体育组织主导的强制性体育仲裁规则体系,还是国际体育组织自身的治理都应承担尊重和保障运动员人权的责任。为尊重和保障运动员人权,国际体育组织应依据《联合国工商业与人权指导原则》,遵循国家保障人权的法律、修订国际体育仲裁相关规定、完善人权尽责调查程序、设置有效申诉程序。

Motivations for and barriers to innovation in non-profit organizations: The case of nursing homes in Northern Portugal

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.

Analysis of China's sporting products industry based on the SCP framework

The SCP framework is a classical theory of industrial organization,which refers to the market structure,market conduct and market performance.This analysis is based on the SCP framework,choosing the current sporting products industry as object.Study found that China's sporting products industry's geographical layout has a"strong in South and East,weak in North and West"regional development trend,the proportion of abovedesignated enterprises is relatively low,rate of market concentration is not high,product homogenization remain quite serious.With high-speed technological progress and rapid scientific and technological updates,in the future,the sporting products industry will be reorganized according to the subdivision industries,getting rid of homogenization of competition and meeting the needs of consumers in smart wearable,health monitoring and other aspects.

Innovations and Regional Development in Non-Profit Sector of the Czech Republic

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.

公共体育服务融入基层网格化管理的意义解析与路径探索

网格化管理是基层政府在科层制体系内利用信息技术实现政府管理流程再造的创新性举措,其普及程度与应用范围日益扩大,呈现出向公共服务领域倾斜的趋势。公共体育服务融入基层网格化管理有助于推动公共体育服务管理重心下移,有助于强化公共体育服务供给的多部门协同,有助于改善公共体育服务供需错位问题,有助于促进公共体育服务的“管监评分离”;然而,其实践层面也可能引发公共体育服务管理的形式化问题,呈现公共体育服务管理的新碎片化状态,挤压体育社会组织和市场组织参与公共体育服务供给的空间,弱化社区自治组织在公共体育服务供给上的作用。公共体育服务融入基层网格化管理的路径主要包括将社会体育指导员、体育场地纳入网格化管理的资源库,将全民健身工作领导协调机制嵌入网格化管理的联动中心,将体育社会组织、市场组织吸纳进网格化管理的合作框架,将社区自治与网格化管理有机衔接4个方面。

何以补齐中小学体育教师资源短板?——基于深化体教融合典型实践的多案例分析

基于5个典型案例,依据资源依赖理论聚焦体育教师资源、组织结构关系和效能提升3个主题及其相互内在关联因素,归纳出市场运行机制、校际合作机制、政社合作机制、政策支持机制和行动补给机制5种补齐普通中小学体育教师资源短板的适配机制。体育、教育等行政组织及普通中小学、体校、青少年体育俱乐部等组织形成恰适性治理逻辑、网络化治理格局和互补型治理方式的组织结构关系,实现对国家深化体教融合等顶层设计的政策创新、满足参与行动组织资源诉求和学校体育教育资源再生的目标。以此为导向构建更具包容性的补齐中小学体育教师资源短板的理论模型,以及多种机制共存的学校体育资源供给路径。

高校高水平运动队建设路径的逻辑辨识与行动方略——基于行政型体育组织的考察

从组织管理过程的基本属性行政化入手,依托结构功能主义与组织行为学观点,以个体行动作为逻辑起点,对我国高校高水平运动队实践样态加以剖判并进行类型学建构,归纳其在宏观、中观和微观层面的3类建设路径,由此判辨各路径在建设过程中存在的问题,再结合“制度-利益-观念”概念性框架对其进行消解,进而探索高校高水平运动队未来的行动方略。研究认为,我国高校高水平运动队主要呈现出“层层加码”“水平比码”“主体择码”3类建设路径,且分别存在制度环境的行政力量产生锁入效应、高校职能部门间利益分配的非帕累托改变、行政官员对多重建设目标的选择偏颇问题,而这可从制度的规范引导、利益的有效激励和观念的柔性约束3个方面对其进行改善。

体育仲裁制度建设重点问题研究

中国体育仲裁委员会设立运行伊始,在仲裁程序与规则适用中面临一些难题,集中体现在运动员工作合同纠纷由劳动仲裁委员会管辖还是体育仲裁委员会管辖更为妥当,如何强化与国内外解纷机制的衔接与协调,如何充分保障体育纠纷解决及时性等。鉴于体育仲裁在管辖、执行、专业性等方面具有优势,由体育仲裁委员会管辖运动员工作合同纠纷更为合适;体育组织还需积极探索建设多元化的内部解纷机制,体育仲裁委员会则应适当行使自裁管辖权,做好内部解纷机制与体育仲裁的衔接;同时,关注国际体育解纷机制的新发展、新变化,确保国际体育解纷机制与体育仲裁的协调,积极回应体育纠纷处理的及时性要求,形成由“法律—规则—办法”构成的临时措施规则体系。

社区青少年体育社会组织的培育路径研究

文章运用文献研究法、实地考察法、逻辑分析法等研究方法,立足于我国社区青少年体育社会组织发展面临的主要困境,对社区青少年体育社会组织的培育路径展开思考。研究认为,目前社区青少年体育社会组织发展主要面临资金和资源不足、人才短缺和管理能力不足、社会认可度和支持度不高的发展困境,未来社区青少年体育社会组织的发展应以政策工具推动社区青少年体育社会组织的创新发展、以内部治理提升社区青少年体育社会组织的志愿精神和专业能力以及以共生思维促进社区青少年体育社会组织跨界整合。

法团主义视角下地方体育总会枢纽化的发展路径

体育总会枢纽化建设是推动中国式现代化体育强国建设,践行“共建共治共享”社会制度理念的一次新尝试。因此,以法团主义为理论视角,国家-社会二元结构为切入点,运用实地调研及问卷调查等方法,探析地方体育总会枢纽化建设的发展策略。研究发现,地方体育总会在发展过程中职能变化特征明显,历经行使官方职能、职能弱化和重新定位枢纽化职能三个阶段。为了更好发挥体育总会桥梁作用,从主体、客体与介体三个方面分析体育总会自身、体育行政部门与体育社会组织、环境与制度方面的建设困境。提出新时代枢纽型社会组织的创新发展,应以国家-社会二元结构为切入点进行综合审视,运用法团主义理论思想,推动政府、枢纽型体育社会组织及社会组织三者的友好互动、良性循环。

我国县域体育社会组织助力乡村体育振兴:行为逻辑、组织网络与实践路径

运用逻辑分析、实地考察等方法,探析县域体育社会组织助力乡村体育振兴的意义、行为逻辑和组织网络,并提出实践路径。意义:推进乡村体育振兴,实现城乡融合发展;变革治理模式,推动体育资源下沉基层;重塑农民主体性,回应多元发展诉求。行为逻辑:枢纽型遵循行政逻辑,专业型遵循市场逻辑,内生型遵循社会逻辑。组织网络:枢纽型为“中枢”,专业型为“动脉”,内生型为“毛细血管”。实践路径:理顺组织关系,明确角色和功能定位;完善外部治理,实现赋权增能;健全内部治理,加强自身建设;激发农民主体,重塑农民主体性。

特色档案价值的理论建构和实践优化——基于民族传统体育档案样态分析

本文基于民族传统体育档案样态分析,探讨特色档案价值的理论建构与实践优化,以期为特色档案价值的理论与实践研究提供参考。通过对民族传统体育特色档案价值的理论建构,明确其建构的基础、要素及内容;继而对民族传统体育特色档案价值实践进行优化,包括加强民族传统体育档案收集整理、深挖民族传统体育档案精神内涵、利用民族传统体育档案开展宣传、借助档案讲好民族传统体育故事。

党建引领体育社会组织发展的内在逻辑与现实路径

加强党组织建设是新时代推进体育社会组织自身发展和参与治理的根本所在,发挥党组织在体育社会组织建设中的战斗堡垒作用,将有助于将党的政治优势和组织优势切实注入体育社会治理全过程。在体育社会组织中,将党的领导这一显著优势和党的建设这一关键环节融入体育社会组织的革新、组织、运行、发展,可切实解决当前体育社会组织面临的发展自主性不足、服务硬实力不强、社会认可度不高等瓶颈问题。在党建引领下,凸显党组织的政治逻辑、组织逻辑、民本逻辑,推进体育社会组织思想作风优化、提升社会动员能力、强化社会责任担当,注入人民性、规范性、协同性,推进群众化、制度化、多元化发展,将有力推动体育社会组织治理效能的进一步提升,为全民健身和体育治理作出积极贡献。

双重嵌入与空间拓展:体育社会组织的一个生存发展模型——基于S省T市2个体育社会组织的实证研究

运用文献研究、案例分析与逻辑思辨的研究方法,借助“双向嵌入与空间拓展”的分析框架对S省T市两个体育社会组织的生存发展路径进行了分析和研究,旨在于能够构建出一个特定制度环境下的体育社会组织生存发展模型。研究认为,体育社会组织生存发展模型包含三个维度:(1)体育社会组织能够在政治上将各项合法的理性要素纳入到其正式的结构之中,实现体育社会组织的“政治合法性”;(2)体育社会组织能够将行政合法化要素纳入到自身的发展结构之中,最大限度地获得政府的“行政许可”,从而实现体育社会组织的“行政合法性”;(3)体育社会组织能够从组织层面和组织成员层面进行更多具有能动性的努力,那么就能够塑造有利于组织自身生存发展的环境机制,从而实现体育社会组织在政治合法性、行政合法性和社会合法性上的统一,让体育社会组织从简单的“资格合法”转向“参与嵌入”。

体育赛事转播的著作权法保护研究——以广播组织权为分析中心

对体育赛事转播的保护,司法实践倾向于采用将体育赛事节目认定为作品的方式,但该做法对“独创性”判断标准依赖较强,且与“著作权-邻接权”的二元区分逻辑也稍有相悖,难以用来规范赛事传播中的盗播行为。相较而言,广播组织权作为规制盗播的天然制度工具,能够较好地实现对传播行为的保护。但是,随着网络转播的普及,网播组织已成为赛事转播的重要主体,碍于其不属于广播组织者,导致广播组织权无法全面保护体育赛事转播。有鉴于此,可参照国际层面共识和立法经验,扩大广播组织权的主体保护范围,使网播组织能够适用《著作权法》第47条,以广播组织权为基础性保护手段,同时结合其他保护方式,全面保障体育赛事转播权益。