Non-profit institutions in an input-output framework

This paper discusses the conceptual treatment of non-profit institutions in the US input-output (I-O) accounts prepared by the Bureau of Economic Analysis, describes the sources and methods used to identify and measure the output of non-profits by I-O industry, and analyses the published benchmark I-O data for 1982 identifying output attributable to non-profits. In the context of the I-O framework, which is detailed and comprehensive, some conceptual and statistical questions associated with the treatment of non-profits are identified and discussed. These issues of definition, scope and measurement are particularly pertinent in light of the recommendations in the 1993 international System of National Accounts on sectoring and on presentation of flows.The author wishes to acknowledge the helpful comments of colleagues at the Bureau of Economic Analysis and other participants in the Workshop, as well as those of two anonymous reviewers. The views expressed in this paper are those of the author's own. They do not necessarily represent the views of the Bureau of Economic Analysis and the US Department of Commerce.     

Non-profit organizations bridging the communication divide in a complex South Africa

Purpose

South Africa's post-apartheid governments have made remarkable progress in consolidating the nation's peaceful transition to democracy, but many South Africans still view themselves and each other according to stigmatizing categories. As the country's remarkable and peaceful transition to democracy unfolds, millions, both urban and rural, are still confronted with having to survive unemployment, homelessness, lack of basic services, HIV/Aids, food insecurity and unacceptable levels of crime and violence. Confronted by the complexity of our development challenges, one of our biggest failures is a lack of communication, trust, common purpose, collaborative leadership and sustainable relationships between the various sectors and stakeholders in development. Transforming South Africa's society to remove the legacy of marginalization will be a long-term process requiring the sustained commitment of the leaders and people of the nation's diverse groups. So the question remains: how can non-profit organizations (NPOs) establish themselves as development providers within the uncertain political arena, of which South Africa is characteristic, in order to represent all the masses who cannot speak for themselves and more than often find themselves in a marginalized and stigmatized position?

Principle results

Some Non-profit organizations recognize that their relationships with stakeholders is of great importance for their survival, various forms of communication take place without the necessary planning and without clear objectives for the development of these relationships. NPOs need a positive image and reputation due to financial implications where they do not have sufficient funds to support or market themselves effectively. In this climate of polarization NPOs play a pivotal role in providing a voice to the poor, mobilizing a motion of change and creating a platform for relationships, credibility and trust. Within the theoretical framework of relationship management theory, the interests of all stakeholders are balanced through the management of the stakeholder relationships.

Major conclusions

Non-profit organizations need to ensure that they protect their stakeholders (especially those who are in desperate need of the services rendered by these organizations), deliver better services and although not operating for the purpose of making a profit, manage themselves so that they do generate profit which will enable them to support themselves especially when funding is something that is becoming a rare phenomenon. Although NPOs find themselves in difficult financial times they need to renovate and almost reinvent themselves, in order to be fully capable to address many social problems in SA and to indicate to those who support them (especially financially) that they are to be trusted, committed to make a difference, that they deliver on their promises and to ensure open communication channels with all their stakeholders. NPOs need to manage their reputations which are built on their corporate identities because it is the organization's reputation that often creates a lifeline in uncertain times. If the NPOs succeed in managing their identities effectively, it may serve as the foundation for developing and maintaining relationships with their respective stakeholders which in turn could change the face of South Africa's society. These organizations might go about creating a platform for dialog in an attempt to build sustainable productive relationships that can go about uplifting and empowering those who would otherwise not have such an opportunity.     

Technology and institutions: living in a material world

This article addresses the relationship between technology and institutions and asks whether technology itself is an institution. The argument is that social theorists need to attend better to materiality: the world of things and objects of which technical things form an important class. It criticizes the new institutionalism in sociology for its failure to sufficiently open up the black box of technology. Recent work in science and technology studies (S&TS) and in particular the sociology of technology is reviewed as another route into dealing with technology and materiality. The recent ideas in sociology of technology are exemplified with the author’s study of the development of the electronic music synthesizer.

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Non-profit organisations in India: historical development and common patterns

The article documents the history of the Indian voluntary or non-profit sector involved in socio-economic development of the country. Specifically, three questions are addressed. What type of voluntary organisations existed at what periods of history, and what were their primary activities? Who were the founders, and what were their motives? Can we detect common themes or underlying patterns in the way in which the Indian voluntary sector has developed? Or in other words: what is the institutional genesis of the non-profit or voluntary sector in India? The findings are based on multiple sources — literature review, interviews and observation, and information requested through the mail. The article differs from most historical studies on Indian non-profit organisations because it takes an analytical approach by drawing from contemporary literature on such organisations.     

Web-Based Accountability Practices in Non-profit Organizations: The Case of National Museums

Stakeholder theory posits that accountability systems depend on the strength and the number of their stakeholders. This paper aims to analyze the empirical validity of stakeholder theory, focusing on accountability systems in the museum sector. Based on Wikipedia resources, we have selected all of the “National Museums” (134 museums) in the major developed countries: Australia, Canada, France, Germany, Italy, the United Kingdom, and the US. After we control for type of activity (art or other), cost per visitor and country, the results of an OLS multivariate model show that size of the museum, which is assumed to represent the strength and number of stakeholders, and the amount of funds received, which represents the power of a particularly salient category of stakeholders (donors), are the two main determinants of the accountability level. We conclude that accountability, in the absence of shareholders, is driven by the number and the power of different stakeholders, validating the stakeholder theory.     

Financial Reporting Lags in the Non-profit Sector: An Empirical Analysis

We examine financial reporting lags among a large sample of Belgian non-profit organizations (NPOs). Doing so, we add to the literature on financial reporting and accountability in the non-profit sector. Next to drivers of the financial reporting lag that have been identified in prior studies based on private firms (e.g., delaying the disclosure of bad news), we find that the way of funding the NPO (i.e., reliance upon donations and/or grants) and its specific area of activity are significantly related to the financial reporting lag. Our results also suggest that important changes in accounting regulation significantly delay the financial reporting process. Importantly, we note that 17.2 % of the sample organizations do not file their financial statements within the legal time span.     

Change and Tensions in Non-profit Organizations: Beyond the Isomorphism Trajectory

Research on the relationship between non-profit organizations (NPOs) and the public sector has been dominated by predictions of isomorphism where change and tensions in NPOs are attributed an imposing institutional setting. This article argues that research represents a selective perspective on organizational life due to its portrayal of organizational change as synonymous with an isomorphic, linear trajectory. The purpose of this article is to illustrate different sources and characteristics of change and tension. The article presents an analytical framework comprising of four components: evolving change, episodic change, inherent dilemmas, and conflicting logics, facilitating an understanding of the organization as movement. The analysis of a case study organization suggests that by identifying different dimensions of changes and tensions we can gain a richer understanding of the complexity of processes underpinning the organization as movement. The analysis reveals how multiple, parallel processes related to change and tensions generate reflections that drive integrity and identity formation at individual and organizational levels.     

论扩大城市基础设施的资金来源

一、城市基础设施投融资存在的问题 (一)资金来源有限 目前城市基础设施建设的资金来源主要是城市建设维护税、市政公用设施配套费、出租车牌有偿使用费、排水设施有偿使用费等.尽管收费项目较多,但这些资金与建设所需要的投入相比是杯水车薪.     

The non-profit sector in a national accounts framework

This paper first reviews the measurement and presentation of non-profit institutions in the US national income and product accounts. For the most part in these accounts, transactions of non-profit institutions serving individuals are consolidated with those of the individuals served and recorded in the personal income and outlay account, a treatment that a majority of users have never found satisfactory. The paper next details the recommendations for these institutions proposed for the 1993 System of National Accounts (SNA). The paper then offers some suggestions on how the treatment of non-profit institutions in the US national income and product accounts might be modified in the light of the 1993 SNA recommendations.This paper was originally prepared forImproving Economic Statistics: Measurement of the Nonprofit Sector and Its Presentation in Federal Statistics, a workshop sponsored by The Committee on National Statistics, National Research Council, May 21–22, 1992, at the National Academy of Sciences, Washington, DC.The author wishes to acknowledge the helpful comments of colleagues at the Bureau of Economic Analysis and other participants in the Workshop, as well as those of two anonymous reviewers. The views expressed are those of the author and do not necessarily reflect the views of the Bureau of Economic Analysis or the Department of Commerce.     

How Funding of Non-profit Social Organizations Affects the Number of Volunteers

VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations - In recent decades, significant changes have occurred to how charities and non-profit organizations are funded. However,...     

Work functioning: a conceptual framework

Adequate and reliable methods for evaluation of clients with work disabilities are crucial for both the individuals who are assessed and for society as a whole. Sound and precise work assessments are needed to guide clients to suitable interventions using a minimum of rehabilitation resources. Occupational therapy literature contains evidence that work function assessments are complex and that there is confusion over work assessment concepts. Therefore, further development and evaluation of adequate concepts and theoretical models within the area of work assessment is needed. This article proposes a conceptual framework for different dimensions of work functioning and points out important factors for work assessment. The concepts proposed and defined in the article are: work functioning, work participation, work performance, and individual capacity.     

Developing a mestiza consciousness theoretical framework

Abstract

This article offers Gloria Anzaldúa’s mestiza consciousness as an appropriate theorizing frame when analyzing lived experiences and perceptions of contradiction. First, I discuss the main theoretical frameworks used in sociology when examining the experiences of U.S. women of color: Patricia Hill Collins’ Black Feminist Thought and Kimberlé Crenshaw’s theory of intersectionality. Next, I introduce mestiza consciousness as an additional sociologically appropriate framework and discuss how it fits into the tradition of Black Feminist Thought and intersectionality. Finally, I conduct a brief case study in the subdiscipline of the sociology of religion to illustrate mestiza consciousness’ appropriateness as a theoretical frame.     

A Psychosocial Measure of Social Added Value in Non-profit and Voluntary Organizations: Findings from a Study in the South of Italy

Inspired by the relational framework (Bassi, in: Franz, Hochgerner, Howaldt (eds) Challenge social innovation, Springer, Berlin, pp 325–350, 2012; Donati in Ital J Sociol Educ 5(1):19–35, 2013) and designed to integrate psychological and sociological aspects, a measure of social added value (SAV) was developed and validated. A study was conducted in the South of Italy on a sample of non-profit and voluntary organization members (N?=?394) to examine the statistical validity and psychometric properties of the SAV scale. Confirmatory factor analyses showed that a third-order factor model, saturated by two second-order variables (internal and external relational goods) and eight first-order variables (sense of organizational community, quality of internal relations, influence, social responsibility towards members of the organization, users and stakeholders, organizational identification, and quality of external relations) obtained good satisfactory fit indexes. Additional analyses revealed that shared member values were positively associated with SAV and that there were differences among organizations according to their legal forms and the organizational roles available. Theoretical, methodological, and practical implications of the findings are discussed.     

Gendered practices in institutions of hegemonic masculinity

Vital knowledge about gender relations can be gained through the study of military and defense organizations. Such institutions of hegemonic masculinity tend to represent and reify specific notions of masculinity in ways that make it the norm. The article suggests that such institutions can be approached through feminist methodology, for example, by using critical analysis to question what appears ‘normal’ in institutional practice and by listening to the voices of women who challenge the norms of hegemonic masculinity by engaging in daily institutional practice. The article relates ‘women's voices’ and this ‘site’ of knowledge to feminist methodology by developing the standpoint perspective. It is argued that the notion of struggle formulated in standpoint theory is a useful way to understand the knowledge gained by women engaging with institutions of hegemonic masculinity, and an important contribution to the understanding of gender dynamics. Furthermore, it proposes that this ‘site’ of knowledge production will become increasingly relevant as women in rising numbers are taking positions within defense and military institutions and challenging historically embedded norms of hegemonic masculinity.     

Rethinking a universal framework in the psychiatric symptom-disorder relationship

Research on disparities in health and services should include a critical examination of how social, cultural, and contextual factors affect the connection between symptoms and psychiatric disorders. Systematic differences in this connection by these factors will mean that clinicians using a universalist approach to disorders may make more diagnostic errors for certain patients (e.g., ethnic minorities, the poor). Based on the literature on normative clinical decision-making, this study tests for whether the effect of specific psychiatric disorders on key symptoms is the same for certain groups of the population. The data come from the National Comorbidity Survey. Conditional probabilities of disorders and symptoms, the elements feeding into clinical decision-making, are calculated and tested for equivalence across various racial/ethnic, educational, income, and gender groups. We find some significant differences in the relation of key symptoms to disorders across groups. These findings should encourage testing relativistic frameworks in diagnostic nosology as a step to improve clinical decision-making and reduce diagnostic and treatment disparities in mental health services.     

Impact of the EU Structural Funds on Financial Capacities of Non-profit Organizations

To fulfil their role, non-profit organizations (NPOs) need sufficient capacities. These include, first and foremost, financial capacity. EU Cohesion Policy commands financial resources of 351.8 bn. EUR. The EU is also willing to support NPOs from this source. With such considerable funding, the research questions arise: How much money have NPOs received? What are the effects of such assistance on the financial capacities of NPOs? On a sample of 2715 non-profit organizations in the Czech Republic, we have found that EU subsidies have a positive impact on financial capacities, measured as real assets. It is caused by using EU funds for investment. We have not proved an effect on short-term financial capacities measured on revenues. Moreover, the distribution of financial support among PBOs is unequal as 4% of NPOs collected 80% of subsidies due to differences in skills among NPOs’ managers.     

论住房公积金的风险管理

住房公积金制度是我国城镇住房制度改革的重要内容之一,它是指国家机关、国有企业、城镇集体企业、外商投资企业、城镇私营企业、事业单位、民办非企业单位、社会团体等及其在职职工缴存的长期住房储金.     

Alternative measures of the marginal cost of funds

This article reconciles the use of two different marginal cost-of-funds (MCF) measures by resorting to alternative marginal benefit measures. It demonstrates how the alternative MCF measures can be properly applied to two classic problems in expenditure analysis: local cost-benefit project evaluation and the second-best public good level question. Relative strengths of the two MCF approaches in addressing the two problems are identified.