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Conclusion Data systems created with one purpose inevitably have shortcomings when used for other purposes, so it is not surprising that a database compiled from informational tax returns has serious flaws when used to compile a statistical picture of the non-profit sector. The two-digit NTEE level of aggregation that is published in theAlmanac conceals many problems that appear when the IRS-based data are broken down to the three-digit level.Identification of the problems in the NTEE and in the use of the IRS data is a necessary step toward their correction. At this point, it is clear that the IRS-based numbers in theAlmanac should be regarded, at best, as rough approximations and as a starting point for additional work. My assessment of theAlmanac suggests that, at least as far as health care is concerned, the NTEE needs revision. Correcting the problems with the IRS data will be much, much more difficult.I am grateful for assistance from Steve Noga, Chris Toppe and Virginia Hodgkinson at Independent Sector.  相似文献   

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Conclusion Despite the issues raised here, theNonprofit Almanac represents an extremely valuable addition to the source materials on the non-profit sector in the United States. The estimates of some of the key parameters of non-profit finances and employment provided in theAlmanac represent an important contribution to research and information in this field. In addition, theAlmanac does a good job of pulling together its own research findings with those already available and presenting them within the confines of a single, coherent volume.At the same time, however, theAlmanac buries, or at least neglects to surface clearly enough, a number of very significant issues that could affect how the document is interpreted and used. As we have seen, some of these involve lack of clarity about methods and procedures and could presumably be remedied fairly easily. Others are more substantive. Whatever the source, however, it is important that these issues be clearly understood so that this extraordinary document can be put to its most effective use.  相似文献   

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VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations - How do and why might different nations demarcate socioeconomic activity into distinct societal sectors? In this review and...  相似文献   

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VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations -  相似文献   

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This paper examines the nonprofit sector from the perspective of the Austrian school of economic thought. In contrast to the traditional market failure approach, the Austrian school locates the role of the nonprofit sector in the facilitation of the spontaneous order and the utilization of local dispersed knowledge about the societal needs through a Hayekian “discovery procedure.” Another contribution of the Austrian school is in calling attention to the “calculation challenge” faced by the nonprofit sector, i.e., the reduced role of monetary signals as the informational basis for decision making. The calculation challenge brings up the important issue of societal feedback mechanisms operating in the nonprofit sector. It is shown that, in the nonprofit sector context, this challenge takes the form of the accountability problem.  相似文献   

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Abstract

This article examines the issue of illicit drug control across three broad levels of analysis. On one level, it examines the nature of the response to a ‘global phenomenon’ and its impact on national sovereignty. On a second level, it considers emergent state forms and practices and their relationship to global changes; and, thirdly, it grounds the analysis temporally and empirically in the contemporary European Union (focusing on the issues raised in relation to an emergent European Police Office, better known as Europol). The complex, evolving and essentially fragmented character of state power is placed in the context of the classic state functions of authority and control. This is set against the growing transnational role of expert knowledge in policy‐making, and concludes with an assessment of the political implications that can be drawn from analysis of this complex set of factors.  相似文献   

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VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations - News reporting typically has a dual function: it mirrors what is going on in real life, but it also shapes how actors...  相似文献   

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A functionalist perspective on the development of nonverbal communication of emotion is presented. This perspective is distinguished from other current conceptualizations by the following features: (a) Emphasis is placed on the functional implications of emotion-relevant movements for social regulation (communication), intrapersonal (internal) regulation, and behavior regulation. (b) Emotions are viewed as “members of families of emotions.” Emotion families are composed of emotion processes with similar functional relationships to the environment, which also differ in particular communicative features as a function of contextual demands, socialization history, and developmental abilities of the organism. (c) Facial movements are treated as only one of many forms of communication of emotion, rather than as having special status as “the” clearcut indicators of emotion. (d) Communication of emotion always is embedded in a context: There are no movements that can be considered clearcut, context-free expressions of emotion, at any period of development. (e) The role of socialization in the development of emotion and emotion communication is emphasized. (f) The multiple influences on communicative behavior, and the implications of such multicausality for clearcut communication, are acknowledged.  相似文献   

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VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations - It has been well documented in recent years that nonprofits are becoming increasingly marketized. What is less well...  相似文献   

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Extraordinary nonprofit-sector expansion has produced organizations with complex missions and operations, and the managers responsible for their effectiveness require adequate preparation. Although no single degree program stands out as the clear preference of nonprofit executives, we propose that certain organizational characteristics are associated with the preference for specific degrees.  相似文献   

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Child maltreatment is generally referred to under the global categories of physical, sexual, emotional/psychological abuse and neglect. The Concerted Action on the Prevention of Child Abuse in Europe (CAPCAE) reports on the specific forms of harm and injury, actions and persons believed responsible in eight European countries. The most common actions across all participating countries responsible for harm were those of violent parenting or absent parenting. A review of prevention strategies found that few programmes focused on specific behaviours or included measures to indicate whether their actions were successful in preventing further harm to children. It is recommended that fathers need to be targeted in prevention as well as mothers and that specific data collection of actual harms, actions, persons responsible and outcomes needs to be implemented as a priority in all European countries. Such specificity avoids a focus on risk which is unacceptable in some countries, over inclusive of parents and resource intensive.  相似文献   

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This paper examines the role of social proximity (nonprofit) organizations in the process of professional innovation that involved a transfer of human service technologies from Western Europe and the United States to Poland during the 1989 political–economic reform. To explain that role, the paper introduces a theoretical model that posits the existence of elective affinity between the social proximity form and occupational interests of service providers. As the existing system of professions is no longer sufficient to legitimate expert services and curb competition among different types of providers, the social proximity form bestows social legitimacy on novel or controversial types of services, and is thus instrumental in marketing those services. The proposed model is supported by quantitative data and in-depth interviews. Theoretical implications are discussed.  相似文献   

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《Journal of Rural Studies》2005,21(2):231-246
Rural development is a multidimensional phenomenon. The political dimension, relating as it does to power, resources, accountability, priorities and choice, is a pivotal aspect of rural development. Local government is often the centrepiece of rural political systems. Interventions to reconfigure local government are therefore quintessentially rural development initiatives. They serve to supplement, neutralize or detract from other development initiatives. One way to critically examine local government restructuring policies and programmes is to determine the extent to which they accord with commonly held principles of rural development, both in terms of outcomes and process. This research critically examines a particular public policy intervention in rural Ontario, Canada. Through the application of rural development principles and criteria, it concludes that the process was antithetical to rural development, and in terms of outcomes, of dubious value. It poses several questions and challenges for rural development theory, including governance, and practice.  相似文献   

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Collaboration between nonprofit and business sectors is widely regarded as a value creation process that benefits society, business, and nonprofit organizations (NPOs). This process, however, has rarely been considered from a nonprofit perspective. In this paper, we discuss a new framework to assist NPOs in developing strategic collaborations with businesses. We argue that, by being strategically proactive rather than reactive to what businesses might offer, NPOs can increase the scale of their cross-sector collaborations and thus enhance their sustainability. Implications for research and practice are discussed.  相似文献   

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A nonprofit’s reputation is a crucial intangible asset that can bring significant benefits to the organization. Using a multidimensional framework, this study tested the effects of three dimensions of nonprofit reputation—financial efficiency, media visibility, accreditation status—on charitable giving behavior. The findings of this 2 × 2 × 2 full-factorial survey experiment show that each of the reputation dimensions has a significant individual effect on giving behavior. Furthermore, financial efficiency and accreditation status have an interaction effect on giving behavior. The findings also demonstrate the cross-level interaction between financial efficiency and the real-life giving behavior of individuals and between accreditation and the real-life volunteering behavior. This study provides implications for our understanding of the components of nonprofit reputation and their impact on charitable giving.

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