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Dissertations / Theses on the topic 'Non-profit organization financing'
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Brychtová, Gabriela Klára. "Rizika financování neziskové organizace." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-232852.
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This Master Thesis is focused on the evaluation of non-profit organization financing. The main aim is the analysis of all possible financing forms of the particular organization Hospic u Sv. Alžběty in Brno. The considered financing forms are based on the theoretical findings realized from the first part of this work. Next topic is the analysis of current financing resources, the financial and the non-financial patterns, where the effective forms of financing are suggested as the benefit of supporting activities and progress.
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Jerichová, Lana. "Analýza marketingové strategie neziskové organizace Dogpoint." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-191927.
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The objective of this Master's thesis is to carry out an analysis of the marketing activities that form the overall marketing strategy of Dogpoint, a non-profit organization. Based on the findings, a set of recommendations and suggestions is formed with the goal of achieving better performance of the organization. The thesis is divided into two main parts. In the first part, a theoretical scope is defined for the area of non-profit organizations and related marketing activities. In the practical part, the obtained findings are applied to the example of Dogpoint.
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Kovářová, Veronika. "Podpora činnosti nestátní neziskové organizace komerční společností a jejich spolupráce při pořádání charitativních a benefičních akcí." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198034.
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The goal of this master thesis is a to establish basic characteristics of events produced by non-profit organizations in cooperation with profit organizations, to assess their management, production and funding problems and to provide solutions to these problems. This will be achieved through detailed analysis of the "Koncert proti konci světa" concert. Another goal is to assess, if the model of cooperation of non-profit and profit sector can generally work. The analysis of the event is carried out with access to internal information sources of the subjects and with guided interviews with the key people of the project. Another part of the thesis is a theoretical definition of non-profit organizations with focus on their classification, marketing and funding.
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Valentová, Ilona. "Zhodnocení hospodaření vybrané příspěvkové organizace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-316872.
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The master thesis deals with the evaluation of the management of Technical services Rosice allowance organization. The aim of this thesis is based on a thorough analysis of the revenue and expenditure side of the budget of the selected organization to evaluate its operations and propose partial measures that will optimize costs and increase revenue. The first part of the thesis discusses the theoretical knowledge. The second part analyzes the revenue and expenditure of the organization and evaluates the management of the organization. The third part contains suggestions and recommendations for improving the management of budgetary organization Technical Services Rosice.
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Bång, Alexander, Arvid Roth, and Eriksson Mattias. "Ideella föreningars anpassning av ekonomistyrningsverktyg : En komparativ flerfallsstudie på golfklubbar." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-86012.
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Bakgrund: Majoriteten av landets golfklubbar drivs som ideella föreningar där syftet är att främja medlemmarnas gemensamma intresse. Ekonomin kan trots det ideella syftet ses som en viktig beståndsdel för ideella föreningar. Där regelbundna uppföljningar är att föredra för att undvika en sämre ekonomisk situation. Då ekonomistyrningens syfte ämnar till att uppnå ekonomiska mål kan det fordras anpassning av styrningsverktygen för att kunna applicera dem på den ideella verksamheten. Syfte: Syftet med denna studie är att öka förståelsen för hur ekonomiska styrningsverktyg anpassas till ideella föreningar som har medlemmarnas intresse i fokus. Metod: Tillvägagångssättet utgår från en kvalitativ metod, där studien genomförts på ideella golfklubbar. Det empiriska materialet har inhämtats från fyra semi-strukturerade intervjuer, med klubbchef från respektive golfklubb. Materialet har därefter analyserats utifrån en komparativ metod för att upptäcka skillnader och likheter mellan respondenterna. Slutsats: Studien visar att ekonomiska styrningsverktyg till viss del måste anpassas till den ideella verksamheten, där anpassningen sker efter medlemmarnas intresse. Anpassning görs till budgetarbetet, möjligheten till att öka rörliga intäkter, att investeringsbedömning görs utan möjlighet till intäktsberäkning, samt ideella föreningars olika finansieringsmöjligheter.Background: The majority of swedish golf clubs are run as non-profit organizations where the purpose is to work for the members' common interest. Despite the non-profit purpose, the economy can be seen as an important element for non-profit organizations where regular follow up is preferable to avoid a bad economic situation. Since the purpose of management control is to achieve financial goals, adaptation may be required to apply the control tools to non-profit organizations. Purpose: The purpose of this study is to increase the understanding of how management control tools are adapted to non-profit organizations that have the members' interest in focus. Method: The approach is based on a qualitative method and the study was conducted at non-profit golf clubs. The empirical material has been collected from four semi- structured interviews with the club manager from each golf club. The material has then been analyzed on the basis of a comparative method for detecting differences and similarities between the respondents. Conclusion: This study shows that management control tools in some parts have to be adapted to non-profit organizations and is adapted after the members' interest. Adaptation is made to the budget process, the possibility to increase variable income, that the investment analysis is made without the possibility of revenue calculation and to the different financing possibilities for non-profit organizations.
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Martinková, Petra. "Finanční a ekonomická strategie společnosti." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222246.
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This Master's thesis deals with current financial situation of non-profit-making organization called Nadeje o.s. For classification were applied some methods of financial analysis, whose results were applied to suggestions for financial strategy in following period.
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Crawford, Calvin Stacey. "Partnership strategies for financial stability in the non-profit sector." online access from Digital Dissertation Consortium, 2006. http://libweb.cityu.edu.hk/cgi-bin/er/db/ddcdiss.pl?MR23654.
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Polarczyk, Adriana. "Analýza financování neziskové organizace IQ ROMA SERVIS, o.s." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-12272.
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Diplomová práce se zabývá možnostmi financování neziskových organizací a finanční analýzou, která je nástrojem k jejich efektivnímu řízení. Teoretické poznatky jsou konfrontovány s praxí na příkladě občanského sdružení IQ Roma servis z Brna. Práce se podrobně zabývá možnostmi financování činnosti a projektů neziskových organizací, charakteristikou potenciálních partnerů a příklady z praxe. Teoretická část dále poskytuje metodiku finanční analýzy upravenou pro oblast neziskových organizací. Praktická část práce představuje občanské sdružení IQ Roma servis, které se věnuje začleňování romského etnika do majoritní společnosti. Na základě jeho projektů je prozkoumáno financování činnosti této organizace a za použití finančních výkazů je provedena finanční analýza.
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Henčl, Jiří. "Financování neziskových organizací v oblasti sportu - v konkrétních podmínkách Tělovýchovné jednoty Sokol Dolní Počernice, o.s." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16688.
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This thesis deals with problems of the non-profit organizations in the field of sports, especially with the civil associations. Main aim of the thesis is to present possibilities of the financial sources which would provide for exercising the sport activities. Another objective is to prove that the sport organizations cannot get along without the public support. The theoretical part focuses on the brief characteristics of particular forms of the non profit organizations and closer considers possibilities of financing the civil associations in the sport area. The applied part targets the concrete civil associations which act in the field of sports. Right after the short characteristics is the main focus given to the financial sources which function is to secure the organization's activity. At the conclusion there is undertaken the analysis of its economy during four years.
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Olivíková, Petra. "Financování a účetnictví příspěvkových organizací v konkrétních podmínkách Domova pro seniory Lukov." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16689.
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The theme of this thesis is financing, accounting and economy specifics of allowance organizations. The goal of this thesis is to prove that the activities of these organizations are not possible without the resources supplied from public budget. The theoretical part is dedicated to the non-profit sector and the definition of non-profit organizations. In more detail attends the thesis to the characteristics, financial relations and economy specifics of both types of allowance organizations -- founded by the state and by territorial authorities. The practical part is focused on the activity of a specific allowance organization in the field of social services. After the organisation is introduced follows an analysis of financial resources and its economy analysis throughout the period of five years.
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Živná, Renata. "Efektivita hospodaření nestátních neziskových organizací." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75385.
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The aim of this thesis is an evaluation of effectiveness of management in non state and nonprofit sector and confrontation of theoretical knowledge and praxis based on real example of a nonprofit organization. For the evaluation of effectiveness of management I use financial analysis indicators which are modified for the nonprofit sector needs. Throughout the thesis, a series of additional questions, regarding financial sources, financial reporting problematic and report manipulation, is addressed. A considerable sphere of interest are also state interventions, their influence on nonprofit, state-run organizations and financial crisis impact. First part deals with theoretical knowledge gained from scholarly literature regarding key questions of the issues in question. The applied part is opened with the financial analysis methodology, followed by financial analysis of chosen organization itself, which is done on the basis of its financial reports.
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Correia, Beatriz Martins. "O financiamento do terceiro setor em Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20698.
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Mestrado Bolonha em Ciências EmpresariaisO Terceiro Setor é procurado diariamente por toda a comunidade, sendo um elemento essencial da sociedade. Uma das maiores dificuldades das entidades deste setor é o seu financiamento, utilizando para este fontes próprias, fontes privadas ou também fontes governamentais. Esta escolha é influenciada por três categorias de determinantes: as características da organização, a sua atividade e a capacidade de angariação de fundos. Ainda de referir a presença digital que cada vez mais é um fator no financiamento das organizações. Ao longo deste trabalho procuramos caracterizar o financiamento das organizações do terceiro setor no contexto português, avaliar o impacto dos determinantes e também da presença digital.
The Third Sector is sought everyday by all the community, being an essential element of society. One of the greatest difficulties of the entities in this sector is its financing to which they use self-funding, private or government funding. Their choice is influenced by three categories of determinants: organizational characteristics, its activity and its funding capacities and, increasingly, by the digital presence. With this work we will characterize the financing of the third sector organizations in the Portuguese context, evaluate the impact of the determinants and also their digital presence.
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Žahourková, Jana. "Analýza společenské návratnosti investice na projekt Dětského studia Ponec a další soucisející aktivity Tance Praha o.s. pro děti." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-199078.
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The Master thesis deals with the issue of evaluating the effectiveness of nonprofit organizations in culture. The aim of this work is to introduce commonly used methods of financial analysis in the non-profit organization and commonly used methods of measuring effectiveness in the nonprofit sector. The main goal of this work is to present an analysis of social return on investment and its subsequent application to the Children's Studies Ponec and other related activities non profit organization Tanec Praha o.s. for children.
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Novotná, Veronika. "Marketing neziskových organizací." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-12161.
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In diploma thesis I'm dealing with marketing activity usage in non-profit organizations. There are description of non-profit segment and definition of non-profit organizations in theoretic part, followed by specific classification, typology and kinds of non-profit organizations. Then I attend to financing non-profit organizations and marketing, with focusing on marketing conception, leading and marketing mix. Practice part describes marketing activity in two chosen non-profit organisations engaging in integration foreigners to Czech society and related activities, such as law and social advice afford. Marketing activities in these organisations are analysed, along with there direction, summary and comparing. Aim of my diploma thesis is to show needful of marketing activities in non-profit organizations with assist of these organizations.
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Borgstrand, Blixt Malin, and Sofia Wiklund. "Redovisning i ideella idrottsföreningar : Hur ser de ekonomiansvariga på sitt arbete?" Thesis, Högskolan Dalarna, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:du-30437.
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Den svenska idrottsrörelsen har gått över från att vara en amatör- och folkrörelsebaserad verksamhet till en mer kommersiell och professionell verksamhet. Det finns ett ökat fokus på arbetet med att förbättra redovisningen hos ideella föreningar, därför att det finns en ökad oro kring kvalitén. Syftet med denna studie är att undersöka hur de ekonomiansvariga i de ideella idrottsföreningarna upplever arbetet med den ekonomiska redovisningen och utifrån detta diskutera möjliga orsaker till varför ideella idrottsföreningars redovisning varierar i kvalité. För att uppfylla syftet genomfördes åtta kvalitativa intervjuer. Representanter från sex idrottsföreningar som är anslutna till Riksidrottsförbundet deltog i studien. Dessutom intervjuades två anställda på ett distriktsidrottsförbund. Våra resultat tyder på att de ekonomiansvariga upplever att arbetet med att upprätta den ideella idrottsföreningens redovisning tar mycket tid. Detta kan vara ett tecken på att redovisningen har vuxit i omfattning. Vidare kan denna ökade omfattning leda till tidsbrist som möjligen kan påverka redovisningens kvalité. Tidsbristen kan möjligen göra att redovisningen som en ideell idrottsförening producerar inte kan uppfylla de kvalitetsförbättrande kriterierna som finns gällande redovisning.The Swedish sports movement has developed from sporting among common folks and amateurs to a more commercial and professional movement. The work of improving nonprofit accounting has been focused on since there are rising concerns about the quality of the accounting. The purpose of this study is to investigate how the bookkeepers experience working with the accounting, and on this basis, discuss possible causes as to why non-profit sports organizations’ accounting varies in quality. The study has been conducted through eight qualitative interviews. The participants were six representatives from non-profit sports organizations and two representatives of a District Federation from the Swedish Sport Confederation. Our study indicates that the bookkeepers find the accounting time consuming. This could be a sign that the scope of this kind of accounting has grown. This growth might further affect the quality of the accounting due to an increasing lack of time, which in turn could possibly lead to the accounting produced by a non-profit sports association not fulfilling the qualitative characteristics.
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Doležalová, Klára. "Komunikační strategie neziskových organizací." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16987.
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This thesis concentrates on communication of NGOs. Firstly it defines non-profit sector, his financing, then it describes marketing of these organizations. In practical part the thesis deals with the attitude of people to NGOs and their way of communication and analyses communication of individual non-profit organization.
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Jaceňková, Veronika. "Role neziskových organizací v lokálním a regionálním rozvoji." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15776.
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In my diploma thesis I focus on non-profit sector which is becoming more and more important partner of the public service in realization of developing activities in a local and regional level not only in the Czech Republic, but even in other countries of EU. The work analyses a curent structure of non-profit sector in the Czech Republic and represents typology and financial reseources of non-profit organizations. It especially focuses on financial arrangements that non-profit sector obtains through the public service and also private subjects. One of the resources of non-profit organizations, which I am concerned with is fundraising that plays an importnant role as a free financial ressource for security of some public services and realizaiton developing arrangements in level of municipality, cities and regions. I present on a concrete example the proces of fundrising application in non-profit, non-governmental organization People in Need. I analyse the effectivity of this method and propose possible solutions of donator access improvement.
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Ocal, Kubilay. "Predicting Employee Performance In Non-profit Sport Organizations: The Role Of Managerial And Financial Performance And The Mediating Role Of Support For Innovation And Individual Creativity." Phd thesis, METU, 2011. http://etd.lib.metu.edu.tr/upload/12613403/index.pdf.
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The purpose of the current study was to examine the level of support for innovation and individual creativity as potential mediators of relationship between managerial task performance, managerial contextual performance, organizational financial performance and employee performance in non-profit sport organizations in Turkey. For the purpose of the study, 721 volunteer managers and employees from 21 Department/School of Physical Education and Sport (D-SPES) and 23 Province Directorates of Youth and Sport (PDYS) were participated in the study. Individual Creativity Scale, Support for Innovation Scale, Managerial Task Performance Scale, Managerial Contextual Performance Scale, Organizational Financial Performance Scale, and Employee Performance Scale were used for data collection. Results of the Structural Equation Modeling (SEM) analysis revealed that the model adequately describes the data for the sample and the fit indices were all within the acceptable thresholds. The model accounted for 68% variance in support for innovation, 0.7% variance in individual creativity and 44% variance in employee performance. These results suggested that support for innovation and individual creativity significantly mediate the effects of managerial task performance, managerial contextual performance and organizational financial performance on employee performance.
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Polák, Vojtěch. "Strategická analýza nestátní neziskové organizace." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10640.
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The goal of my diploma work is to provide a detailed strategic analysis of a non-governmental and non-profit organization. The focus in the theoretical part is to describe all the necessary theoretical instruments. Hyperaktivita, o.s. is the subject of the practical part of my analysis. It is the only organisation in the Czech republic systematicaly addressing the issue of Attention-Deficit Hyperactivity Disorder (ADHD)in young children. Their new project Firemní školka is a very promising way of supporting their main activities and further determines several strategic implications.
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Busta, Karel. "Zhodnocení hospodaření organizace ZIKOS." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223068.
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The master`s thesis deals with the evaluation of the management ZIKOS allowance organization. The aim of this work is the cost-benefit analysis and financial analysis to evaluate the management of the organization and propose recommendations for improvement the management of the organization. On the basis of theoretical knowledge referred to in the first part is the second part focuses on the assessment of economics. The third part contains suggestions and recommendations to improve the management of allowance organizations ZIKOS.
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Masis, Mykola. "Finanční analýza neziskových organizací pohybujících se v konkurenčním prostředí." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359802.
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The aim of the diploma thesis is to answer the question which factors influence the growth of financial capacities of non-profit organizations. To do this, I will use the methods of financial analysis and will also identify qualitative factors which, in my opinion, can influence the competitiveness of the nursery. My resources will be annual reports and co-operation with nursery managers. For the final determination of the factors that affect, I will use the questionnaire survey of parents.
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Ferreira, Cátia Sofia da Luz Pinto. "Determinantes de performance das fundações portuguesas." Master's thesis, Instituto Superior de Economia e Gestão, 2015. http://hdl.handle.net/10400.5/10446.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisMedir a performance das organizações é fundamental para destacar pontos fortes e pontos de melhoria com a finalidade de alcançar a metas que as organizações pretendem atingir, os seus objetivos. As Fundações têm um impacto transversal a todos os indivíduos e, apesar do seu caráter social e não lucrativo, torna-se crucial averiguar e avaliar o seu desempenho económico-financeiro. O presente estudo pretende averiguar quais as Determinantes de Performance das Fundações Portuguesas. Para o efeito foi criado um modelo de regressão linear com dados em painel para os anos 2011, 2012 e 2013. A amostra é composta por 102 Fundações Portuguesas e 286 observações. Com este estudo exploratório pretende-se explicar a influência que cinco indicadores de desempenho usados para Terceiro Setor Operating Margins, o Working Capital Ratio, o Profitability Ratio, o Debt Ratio e o Primary Reserve Ratio, têm na Rendibilidade Operacional do Ativo das Fundações Portuguesas. Todas as variáveis são estatisticamente significativas e têm diferentes impactos no desempenho financeiro das Instituições. Este estudo permitiu destacar cinco indicadores que medem o desempenho das Fundações sendo possível verificar que a performance das Fundações Portuguesas, medida pelo Rendibilidade Operacional do Ativo, foi em média negativa.
Measure the performance of organizations is important to highlight strengths and possible improvements in order to achieve their goals. Foundations have an impact in all societies and, despite their non-profit character, it is crucial to evaluate their economic and financial performance. This essay aims to find out the Features Performance of Portuguese Foundations. To explain this it was created a linear regression model with panel data for 2011, 2012 and 2013. The sample is composed by 102 Portuguese Foundations and 286 observations. This exploratory study intends to explain the influence of some performance indicators used for the Third Sector, such as Operating Margins (OPMARG), Working Capital Ratio (WCR), Profitability Ratio (PROFIT), Debt Ratio (DEBTR) and Primary Reserve Ratio (PRIM), on Return on Assets of Portuguese Foundations. All independent variables are significant and have a different impact on financial performance. The performance of Portuguese Foundations measured by ROA was typically negative and it has been calculated by performance indicators used. All indicators are statistically significant and have different impacts on the financial performance of the institutions. With the five indicators that this study has highlighted it is possible to measure the performance of Portuguese Foundations, measured by the negative average of Return on Assets.
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Marková, Lucie. "Analýza financování nadačních fondů působících v oblasti lidských práv." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198045.
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This thesis deals with the analysis of financing of endowment funds as one of the legal forms of non-governmental organizations. Specifically, it is focused on those that specialize in the human rights. The author specifies the environment and conditions under which the endowment funds work in general. The second chapter is focused on the characteristics of the group of the funds supporting human rights and evaluates their professionalism. The third chapter is devoted to the analysis of the selected types of their revenues and economic indicators. It also shows the example of four endowment funds and the various attitudes to their financing. Part of this chapter also indicates some of the current problems and challenges of this specific group of endowment funds.
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Jedličková, Vladislava. "Shared financial management of Community programs and its implementation in the EU area." Doctoral thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-113670.
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The issue of migration within the European Union has grown in member countries to considerable size. Management representatives of EU institutions have decided to address this situation. They established community program Solidarity and management of migration flows. The European Commission has decided that for the financial management of this program will be used the principle of shared management. The principle of shared financial management is the delegation of powers and responsibilities for funding and implementing the program from the institutions of the European Commission to the Member State. This decision creates an obligation for a Member State to establish a system of financial management programs in accordance with financial rules of the European Union (not by the financial rules of the Member State). So the general program "Solidarity and management of migration flows" became the first community program in the CR, which is being implemented on the principle of shared financial management. Member states are obliged to create their own theoretical and methodological basis of a new financial management. This method of financial management has three pillars - Responsible Authority, Audit Authority and Certification Authority. The recipient of funds may be non-profit organizations or state or public nonprofit organization. The financial management of the Responsible Authority is responsible for program implementation in the Member State through projects of final beneficiaries. The Audit Authority is the control body. The Certification Authority is the authority for confirmation. It is the last link between the European Commission and Member States. The task of the Certification Authority and at the same time of this dissertation was to develop new theoretical and methodological system of internationally recognized certification of public expenditures for services that are financed from the EU budget. In the past, the issue of certification of the expenditures financed by community programs in the CR was not addressed. The goal set in my work was met. New theoretical and methodological certification system was created. Functionality and effectiveness of the system was checked before being put into practice through expert assessment by experts of the Ministry of Interior and Ministry of Finance. Also theoretical and methodological approach was developed, which was approved by the Minister of the Interior, and which became a mandatory certification standard for all involved organizations in the CR. The system was put into practice and has been used since 2009.
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Pecháčková, Jitka. "Hodnocení faktorů udržitelnosti a úspěšnosti vybraných nestátních neziskových organizací." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-205685.
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The master thesis identifies basic success factors of non-governmental organizations. Measurable indexes from individual areas of NGO management are evaluated within the selected sample of public benefit organizations. The main attention is dedicated to the areas of strategic and financial management. The thesis uses data from research project - Best practice in non-governmental organizations, in a form of survey by questionnaire together with information from annual reports of individual organizations. The thesis offers an idea on how to obtain the data from NGOs, how to work with them, analyse and evaluate them.
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Novotná, Simona. "Finanční plán neziskové organizace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224766.
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This thesis is focused on non-profit organization planning. The first part is dedicated to the theoretical resources of profit sector financial planning. The second part contains the performed analysis of current situation of non-profit organizations and the following part is given a financial plan draft for this organization, including its evaluation.
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Piskoř, Martin. "Strategická analýza neziskové organizace." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125055.
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The aim of the thesis was to elaborate strategic analysis of non-profit making organization. There is a theory of strategic analysis, strategic management and financial analysis in first part. The theory is applied for a specific non-profit making organization Pop Balet o.s. in second part of the thesis. The organization provides high-quality and systematic dance education for children and youth. Pop Balet o.s. is supposed to be a leader in the dance industry. At the end of the thesis there is recommendation for future development of the organization based on elaborate strategic analysis.
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Svensson, Sofie, and Kristine Mezaraupa. "Nyckeltal inom ideella föreningar – En fallstudie av Friskis&Svettis." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-8860.
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Bakgrund: Ideella föreningar har inte som mål att maximera sin vinst, därmed går varje intjänad krona tillbaka till verksamheten och dess medlemmar. Trots det kan de ideella föreningarna inte gå med förlust och de måste generera intäkter för att förbättra verksamheten och för att säkerställa sin framtida ställning. Nyckeltal används som hjälpmedel för att få en överskådlig bild av en organisations hälsa och utveckling. Nyckeltalen fokuserar på de aspekter som är mest kritiska för en organisations nuvarande och framtida framgång. Dessa syftar till att underrätta gällande vilka handlingar som behöver genomföras för att öka prestationen inom en verksamhet.Syfte: Studien syftar till att utöka förståelsen för nyckeltal inom ideella föreningar. Vi har valt att studera fallet Friskis&Svettis.Design/metod: I studien används ett abduktivt synsätt, vilket innebär att en induktiv och deduktiv ansats har kombinerats. Undersökningen baseras på en kvalitativ metod, där vi har intervjuat informanter från sex olika Friskis&Svettis föreningar. Empirin analyseras mot tidigare forskning inom det studerade området för att skapa bättre förståelse för resultatet.Resultat: Studiens resultat visar att Friskis&Svettis mission är att bedriva och erbjuda lustfylld och lättillgänglig träning för alla. Det kan urskiljas att missionen är densamma både på central som lokal nivå. Utifrån studien framkom det att de nyckeltal som fastställs centralt är inpasseringsstatistik och medlemsstatistik. Inpasseringsstatistik hjälper till att anpassa utbudet och därmed uppnå målet med att få fler i rörelse. Medlemsstatisk visar vidare hurvida man lyckas med målet och kan användas som ett verktyg för att utvärdera och följa upp verksamheten. De nyckeltal som används lokalt är inpasseringsstatistik, medlemsstatistik, kortförsäljning, likviditet, intäkt per medlem, medlemsnöjdhet samt soliditet. Dessa varierar i mängd och användning mellan de lokala enheterna.Nyckeltal används som ett verktyg för att mäta huruvida målen uppnås. Vidare får uppfattningen att finansiella nyckeltal inte fyller en lika viktig roll för Friskis&Svettis då det inom verksamheten inte finns ett avkastningsmål. Finansiella nyckeltal inom Friskis&Svettis används därför främst för att säkerställa överlevnad. Det framgår även tydligt att dessa nyckeltal möjliggör åstadkommandet av de icke finansiella målen eftersom en god ekonomi hjälper till att förbättra verksamheten och öka medlemmarnas nöjdhet.Originalitet/Värde: Forskning som behandlar nyckeltal inom ideella föreningar är idag begränsad. Studiens resultat adderar mer kunskap inom ämnet som i framtiden kan användas för att utforska området ytterligare.Background: The goal for Non-profit organizations is not to maximize the profit, therefore every earned Krone goes back to the organization and their members. In spite of that the non-profit organizations cannot run at a loss and they have to generate revenues to be able to improve the organization and secure their future position. A key performance indicator is used as a tool to get a perspicuous picture of the health and development of the organization. The key performance indicators focus on the aspects that are most critical to an organization's current and future success. The purpose with these is to inform which actions that needs to be implemented to enhance the performance within an organization.Purpose: The aim of the study is to increase the understanding of key performance indicators in Non-profit organizations. We have chosen to study Friskis&Svettis, a Swedish Non-profit organization.Design/methodology/approach: This study uses an abductive approach, which means that we have combined an inductive and a deductive perspective. Research is based on a qualitative method where we have interviewed informants from six different Friskis&Svettis organizations. The empirical data is analyzed against the existing research in the field of study to increase the understanding of the findings.Findings: The results of the study indicate that the mission of Friskis&Svettis is to offer pleasurable and accessible training for everybody. The mission is the same both on central and local level. The study revealed that the KPIs, membership- and presence statistics, are the same and are set centrally. The presences statistics helps to adapt the supply and thereby achieve the goal to get more people in motion. Membership statistics shows whether you succeed with the goal (or not) and can be used as a tool to follow-up and evaluate the organization. The KPIs that are used locally are membership statistics, presence statistic, card sales, liquidity, revenue per member, member satisfaction and solidity. These KPIs vary in number and use in the local units.KPIs are used as a tool to measure how the goals are achieved. Furthermore, the notion is that the financial indicators do not fill an equally important role in Friskis&Svettis when the organization does not have return of investment targets. Financial indicators in Friskis&Svettis are therefore used mainly to ensure survival. It is also clear that these figures enable the realization of the non-financial targets because a good economy helps to improve operations and increase member satisfaction.IIIOriginality/value: The knowledge about key performance indicators in Non-profit organizations is today limited. The findings of the study add knowledge about the subject that can be used in the future for further research.
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Matějková, Jana. "Ekonomika a fundraising neziskové organizace v oblasti náhradní rodinné péče." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113291.
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The master's thesis deals with economics and fundraising of non-profit organization in alternative family care. The thesis consists of five chapters without the introduction and conclusion. The first one deals with the definitions of basic terms from the field of non-profit sector. The second chapter is focused on family in general. The third chapter consists information about alternative family care, from history up to its forms. The fourth chapter is made up of characteristic non-profit organizations in the field of alternative family care. Finally, the fifth chapter creats a practical part of the thesis, where you find an analysis of non-profit organization Fond ohrožených dětí.
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Eliášová, Lenka. "Financování nestátních neziskových organizací působících v oblasti sportu v Kraji Vysočina." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198624.
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The purpose of the Diploma work is to define the structure and rate of the source base level of the organizations working in the field of amateur sports in the Vysočina Region, to identify the accessibility of the individual sources (especially from the point of the time costs and fund exigence, sustainability and eligibility, to find out if the receipts are one-off or repeated ones etc) and to find out how the organizations evaluate preference, what possible risks and uncertainties they connect with drawing from the sources and what organizations evaluate effectiveness of their efforts made for drawing from the individual sources. The aim of this work is to analyse the current situation of financing of Nongovernmental Non-Profit Organizations active in the Sphere of Sports Activities in the Vysočina Region, on the foundations of analysis formulate the concrete recommendation of improvement the structure of the source base and to offer the variant of the structure and proportion of the sources that, from the point of view of the questioned organizations, seem to be the most suitable one.
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Pechová, Blanka. "Problematika účetnictví a financování školské právnické osoby zřízené církví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81995.
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This diploma thesis deals with the issue of accounting and financing of school legal entity established churches. It solves the regulation of school legal entity, the specifics of accounting and taxation. Furthermore, the diploma thesis focuses on sources of financing for school legal entity. The main content of the diploma thesis is the description of accounting, taxation and funding of school legal entity in certain conditions Bishop gymnasium J. N. Neumann and Primary Church School in the Czech Budweis. The diploma thesis is complemented by an analysis of the financial economy of the organization for the period 2008 - 2010.
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Vébrová, Jana. "Zhodnocení hospodaření neziskové organizace." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223685.
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The master thesis evaluates the finances of the Domov důchodců Český Dub. The aim of this work is the cost-benefit analysis and financial analysis of the organization and to submit suggestions and recommendations to improve the economy of the organization. The first part of this work summarizes the theoretical knowledge of the topic, the second part focuses on the economic analysis, and the last part contains suggestions and recommendations to improve the economy of the organization.
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Juráčková, Gabriela. "Hodnocení výkonnosti cestovní kanceláře." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2020. http://www.nusl.cz/ntk/nusl-417411.
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The subject of the diploma thesis „Performance evaluation of a travel agency“ is to analyze the performance of a company providing tourism services. The theoretical part defines the basic concepts and bases for the activities of travel agency and methods of performance evaluation. The analytical part deals with the analysis of the activities of the travel agency including comparison of financial indicators with the competition and industry and evaluation of the performance within the identified activities of the company. In the final part is suggested a way how to increase the performance of the travel agency.
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Podivinská, Michaela. "Podnikatelský plán založení kulturně vzdělávací organizace." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199265.
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Theoretical part of this master thesis describes the structure of musical education system, importance of music in education, opportunities for organization based in the field of education through culture, and the main parts of a successful business plan. In practical part of this thesis the author proposes a model of organization providing educational music shows for children in nursery schools. This part of the work includes a marketing analysis for the model organization as well as marketing and financial plan. The final part describes conditions under which the model organization would function successfully.
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Soldevila, García Pilar. "El Control de gestión en organizaciones sin ánimo de lucro: el caso particular de los colegios de economistas de España." Doctoral thesis, Universitat Pompeu Fabra, 2000. http://hdl.handle.net/10803/7328.
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Esta investigación ha identificado los instrumentos de contabilidad de gestión que los gestores de las organizaciones no lucrativas, y más concretamente de los colegios de economistas de España, utilizan y pueden utilizar como sistemas de información para el control de la gestión y para la mejora de su eficiencia, eficacia y economía. Se han realizado tres estudios empíricos:
1. A los gestores de los colegios de economistas, para conocer situación y nivel de implantación de instrumentos de control de gestión .
2. Se ha centrado en el análisis de la situación a nivel también de instrumentos de contabilidad de gestión de determinadas asociaciones inglesas que están destinadas a profesionales que ejercen en especialidades que en España pueden realizar los economistas.
3. A usuarios de los colegios, par ver nivel de calidad de los servicios y actividades que los colegios realizan y los efectos de la profesionalidad múltiple que los caracteriza.
It presents the results of a study about management control in non-profit organizations, focusing on the particular case of the Associations of Economists in Spain. In order to do it, a revision of literature and empirical studies have taken place to find out the implementation and level development of the instruments of management accounting in non-profit organizations. The study has been completed with three empirical studies, first directed to Associations of Economists in Spain, the second to associations from the UK related to the economy and the company, and, third directed to users from an Economists'Professional Association. Moreover, interviews of managers of different Associations from the UK have been made.
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Liang, Da-wei, and 梁大偉. "The Research on Non-Profit Organization and International Development Assistance--A Case Study of the Small Farmholders'' Financing Scheme of International Cooperation and Development Fund." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/99737262530895708005.
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碩士南華大學
非營利事業管理研究所
97
In this world that poverty gap gradually becomes larger, poverty alleviation and assistance have turned into the mainstream value of international aid. As a semi-official organization which is subordinate to the Ministry of Foreign Affairs, how does International Cooperation and Development Fund (ICDF) elaborate its function of poverty alleviation and assistance through overseas aid? Taking ICDF’s four representative works for example in respect of overseas small farmholder financing scheme, including Guava Pulp Processing Factory Project in Costa Rica, Rice Production and Rice Seed Production Project of Omar Torrijos Cooperative, Small Amount Agricultural Loan Project by Taiwan Technical Mission in the Republic of Belize, and Small Fishermen’s Financing Scheme in Panama, the manpower and technical supports as well as funds provided by Taiwan in these four projects have just manifested ICDF’s feature being a non-profit organization in the third sector. On the other hand, the author hopes to analyze difficulties that ICDF is now facing from the practical dimension of current diplomacy and political situation in Taiwan. Furthermore, suggestions will be proposed to result in positive effects that Taiwan develop diplomacy and strive for visibility through international aid, as well as how ICDF can more precisely elaborate its advantage as the third sector. By Documentary Research Method, Historical Research Method and Induction Method, this study discovers that although ICDF is constrained by the diplomatic strategy of the Ministry of Foreign Affairs, as well as its foreign aid strategy to be influenced by domestic political alterations, yet under the support of national resources it can be exempted from the predicament of insufficient donation caused by economic recession which ordinary civil organizations often suffer, and therefore can elaborate the purpose of aid within its authorized power. Several research results are derived in this study as below: 1.It is the priority to demonstrate the excellence of Taiwan corresponding to the international situation. 2.The feature of being semi-official has constrained ICDF’s function as the third sector. 3.The difficult situation of ICDF is just the same as that of our diplomacy. 4.By developing international aid, ICDF seeks for opportunities to participate in international affairs. For the further researches afterwards, some suggestions are made as below: 1.The practice and outcome of Taiwan overseas volunteers, ICDF. 2.The supervision and evaluation of business regarding international technical cooperation.
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ZÍBAROVÁ, Zuzana. "Komparace financování pečovatelské služby na území správního obvodu obce s rozšířenou působností České Budějovice." Master's thesis, 2012. http://www.nusl.cz/ntk/nusl-115873.
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The thesis compares funding of domiciliary services in the administration district of České Budějovice, the municipality with the extended scope of performance. In the theoretical part I focus on the history of the development of domiciliary social services provided on site and I define the social service at first. Then, I identify the different specifics of social services and their characteristics. Attention is also devoted to funding of social services in the Czech Republic and European countries. I also show the differences in management in the non-profit sector. The most important section of the thesis analyzes domiciliary service and gives its definition. Further, the thesis contains practical part, which compares the collected data on the domiciliary services. It specifies services provided within the domiciliary services, funds granted for the service, number of clients, basic information on providers and their pricelists. The data were collected as of the last quarter of 2011. The target of the thesis was to compare the income and expenditures of the domiciliary services provided in the administration district of České Budějovice, the municipality with the extended scope of performance. For the applied methodology I selected qualitative research and the secondary analysis of data as the applied method. The conducted research analysed four types of services provided in the administration district. The original hypothesis of the thesis that the assessed providers have identical average cost per 1 user proved to be invalid.
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FOŘTOVÁ, Martina. "Financování vybrané příspěvkové organizace." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-51192.
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This thesis deals with financing of the chosen allowance organization. The main goal of this work is to find out how the chosen allowance organization finances its activity and find the other possibilities of it. There is characterized the allowance organization established by municipal authorities in the first part. The theoretical part also describes foundation, the obligatory essentials and cancellation of the allowance organization. The second part is practical where is written about the chosen organization including the trading income in years 2006 {--} 2008 and financing possibilities. There are a lot of options how to acquire finance it is just about finding the way, how to do that.
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KARBULKOVÁ, Hana. "Rozvoj služeb v neziskové organizaci." Master's thesis, 2007. http://www.nusl.cz/ntk/nusl-46959.
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In my Diploma work there are evaluated possibilities of non-profit-making organization`s developement on a case study of Salesian seminary {--} Youth centre in Ceske Budejovice. To reach the goal, there were analysed following aspects: history and nowadays conditions of organisation, analysis of contemporary developement and also the quality of service performation. Another analysis evaluated human resource management and improoving of performing service, the maintenance of contemporary financing and fundraising. Salesian seminary should concentrate on increasing of both human resource management quality and enhancement of work organisation. With anticipated increasing number of employees there should be woked on quality service increasing to satisfaction and higher attractivity of all hobby groups, actions and summer camps. Another important aspect is the maintenance of contemporary financing and fundraising by successful receiving of European Union structure grants. Salesian seminary has already started with some parts of transformation process. Hopefully all plans are going to be realised successfully. Last few years are in the name of organisation`s developement and others suggested revisions are going to be realised in following period. That is the right way how to increase the quality of performed sevices.
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Aimable, Withz, and Withz Aimable. "The Financial Resources Management and the Performance of Non-profit Organizations." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/37418008685771622781.
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碩士義守大學
管理學院管理碩博士班
101
The purpose of this research is to examine the influence of financial performance on the achievement of goals of non-profit organizations (NPOs). Previous researches investigate only the importance of financial performance or the performance of non-profit organizations in lesser-developed countries. But, there is a lack of paper that examines or tests the relationship between financial performance and the performance of non-profit organizations. Therefore, in this study, the researcher uses financial data of forty international non-profit organizations that provided services in the field of basic education and health care in Haiti during the period from 2009 to 2011. To measure the financial performance of non-profit organizations such as fiscal performance ratio, fund raising efficiency ratio and public support ratio are used; and to evaluate the performance of those non-profit organizations he consider the number of people who benefit access to basic education and health care. And also, the effect of total assets on the performance of non-profit organizations is included in this research. This study also considers the relationship between the fiscal performance and independence of governing body of non-profit organizations and the public support to total assets of non-profit organizations. The findings of this research show that total assets are positively affect the public support and the performance of non-profit organizations. The results imply that the more resources non-profit organizations have, the more social services they can provide. Fund raising efficiency is significantly associated with the performance of non-profit organizations. The result supposed that fund raising is one of the key financing sources of non-profit organizations. The result also found that the independence of governing body is positively associated with fiscal performance. The results supported that effective and efficient management of financial resources help the organizations to have a better performance.
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Chen, Shih-Peng, and 陳世芃. "The Financial Disclosures of Non Profit Organization on the Internet — A System Prototype." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/63032029928692208260.
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碩士中原大學
會計研究所
90
Since government deregulation, the number of nonprofit organizations has rapidly increased. The development of non-profit organizations in Taiwan has reached a mature stage with the economic growth, social diversity and the increasing number of non-profit organizations. However, the growth of non-profit organizations also results in problems in management. Philanthropy is still a fairly new concept, and many charity activities are not well regulated or supervised. These issues could limit the growth and development of non-profit organizations. Currently the government and/or their affiliated business corporations sponsor a great number of non-profit organizations. Soliciting for endowment will be a critical issue in non-profit organization operations in the future. In recent years both pledging as well as soliciting activities significantly increased in response to a few natural disasters. Nearly a hundred organizations of various sizes began fund raising to provide aid for all elements of disaster relief. These efforts gave proof to the growth and effectiveness of non-profit social service organizations, but also raised questions about the proper use of donated funds. As the relief funds are rapidly collected, many have doubts as to managing the sources and use of the funds. The regulatory bodies cannot seem to supervise all the non-profit organizations effectively. Taiwanese non-profit organizations need to be responsible in the handling of public resources entrusted to them and openly disclose their use of funds in order to improve their credibility in the eyes of the public. Currently, however, there are not yet general principles widely accepted to maintain the quality of reports. Therefore, the full disclosure of financial information is only on the voluntary basis for non-profit organizations The financial disclosures system on the internet can provides two important functions. First, the on-line contribution querying function for contributors, querying the contribution detail, the contributor can make sure the date and amount of contribution transactions are recorded correctly. The potential errors or frauds like the contribution may be posted to wrong contributor/revenue account, the contribution may not be journalized/posted to contributor/revenue account, the receipts may not be deliver to the contributor or the fictitious receipts may be made to the contributor will be avoided. The inherent risk of contribution revenue will also be reduced. The system can also help the judgment of the existence or occurrence, completeness, valuation or allocation and presentation and disclosure assertion for the contribution revenue cycle. Contributors make sure the revenue and unused amount helps the audit effort for the expenditure cycle and cash account. Second, the on-line financial statement querying for all internet users, every internet user can query the financial statement of the NPO on-line. It means that everyone will participate the auditing mechanic through the internet querying. Because of the delay of the regulations for the NPO’s financial disclosure, the governing of the NPO’s financial position, services providing, the ability of providing services continuously and responsibility of the manager can just be made by the public. Increasing the financial disclosure, we expect the accountability of the NPO will be increased and the doubt of the expenditure of contribution will be deducted. In this way, the organization will take advantages from the system and more easy to get the resources to accomplish the purpose of public welfare and the organization in the competitive environment. In a highly competitive environment, non-profit organizations compete for public support and monetary contributions in order to meet the challenges of their humanitarian mission. Proper disclosure of financial information became essential for the non-profit organizations to establish credibility to receive continued sponsorship in the future.
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ČEKALOVÁ, Hana. "Způsoby financování státní příspěvkové organizace." Master's thesis, 2009. http://www.nusl.cz/ntk/nusl-52049.
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In the first part of my thesis I deal with teoretical specification of a not-profit organization, especially teoretical specification of a state allowance organization, foundation, financial management, financial relations determined by the founder, ways of financing of the state allowance organization, fundraising and steps of project development with a view to gain a grant. In the second part of my thesis I deal with detecting various ways of financing of a concrete state allowance organization, its finance opportunity evaluation, suggestion and recommendation what ways of financing to take up in the future.
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Maščeníková, Miroslava. "Možnosti financování sociálních podniků." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-353670.
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Thesis focus on funding possibilities of social enterprises in Czech Republic, different ways of funding from various sources and the ability of enterprises to reach these resources. Work has theoretical and empirical character. The theoretical part comes with overview of the history of social enterprises in Europe and in the Czech Republic, their development and legislative framework. Part of the work is devoted to theories of civic sector organizations, on the basis of which I am trying to point out the factors that might have an impact on financing social enterprises. Social enterprises tend to have other sources of funding than those that are available for commercial business. In connection with these sources, the common term to describe it, is multi-source or hybrid financing. Empirical part is preceded by an analysis of hybrid financial instruments that are available in the Czech Republic and which are designed specifically for social enterprises. Empirical part is composed of analysis of financial reports from selected social enterprises and demonstrates the true structure of financial resources for the studied period. Powered by TCPDF (www.tcpdf.org)
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Yi-shung, Liu, and 劉宜璇. "The Case Study on the Strategies for Financial Sources of Non-profit Sport Organizations." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/21921377373109661512.
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碩士國立臺灣師範大學
體育研究所
90
The Case Study on the Strategies for Financial Sources of Non-profit Sport Organizations Because of the decrease of government support and private donation, non-profit organizations（NOPs） face a financial shortage, especially for non-profit sport organizations. Strategies for have to develop more active financial sources strategies to guarantee the fulfillment of their mission and goals. The purpose of this study was to locate the financial sources for non-profit sport organizations after analysis. Suggestions were also recommending. The purpose of the study was to analyze three non-profit sport organizations including Soccer Association of Republic of China (R. O. C.), Golf Association, R.O.C., and Hand-ball Association, R.O.C. in their strategies for collecting financial sources and those influencing factors. The method of the study was the personal interviewing in order to understand three non-profit sport organizations’ financial sources and those structures of employees. The results of the study were: 1. The financial sources of the cases and its structures of employees: (1) The financial sources a. Total funds of soccer association of R.O.C. included 4,947 ten thousand dollars. 37.83 percent of financial sources were private donation and 62.17 percent of those were government support. b. Total funds of golf association of R.O.C. included 8,154 ten thousand dollars. 95.97 percent of financial sources were private donation and 4.03 percent of those were government support. c. Total funds of handball association of R.O.C. included 332 ten thousand dollars. 88.55 percent of financial sources were private donation and 11.45 percent of those were government support. (2) The structures of employees a. The full-time member 12 people and the part-time member were 3 people in the human arrangement of soccer association of R.O.C. They were separated into 8 teams. b. The full-time member 12 people and the part-time member were 0 people in the human arrangement of golf association of R.O.C. They were separated into 5 teams. c. The full-time member 1 people and the part-time member were 3 people in the human arrangement of handball association of R.O.C. They were separated into 5 teams. 2. The strategies for the financial sources of the cases and their benefits: (1) In soccer association of R.O.C., the strategies for the financial sources and their benefits of those contain： high stratum support > the mode of profit income > other income > activity income. (2) In golf association of R.O.C., the strategies for the financial sources and their benefits of those contain： the mode of profit income > other income > activity income > high stratum support. (3) In soccer association of R.O.C., the strategies for the financial sources and their benefits of those contain： business and service income = other income > the mode of non-profit sport organizations way. 3. The influencing factors of the strategies for the financial sources of the cases Internal affections include four items：leader’s personal relation, leader’s professional of fund-raising, the employees’ professional about fund-raising, the active culture of organizations. External affections include seven items：generally eccentric surroundings, the percentage of the exercise population, members’ level and loyalty to organizations, the sport sponsorship and the compatibility of image of organizations, frequency of activity’ exposure or famous level and stable activities’ period, the sensibility about relative information, the self-determined ability in the sponsorship process of the organizations.
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Typlová, Jarmila. "Financování humanitárních neziskových organizací se zaměřením na Člověka v tísni." Master's thesis, 2020. http://www.nusl.cz/ntk/nusl-435045.
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The main purpose of this thesis is to describe function of non-profit organizations, answer a question if these organizations are sufficiently financed and what is their place in society when there is no help from a state. In this text I will write about humanitarian non-governmental non- profit organizations and their unquestionable place in society. The goal of this text is to answer question on their fundraising, who supports them, how are the resources used and in general if the resources are spent efficiently. I will focus on non-profit organization People in need, its financing and relationship to the civil sector. The reason why I have chosen this topic is my interest in non-profit organization and humanitarian organizations in general - the criticism and skepticism towards these organizations was one of the reasons why I have decided to research about non-profit organizations. With regard to the length of work I will also briefly describe progression of People in need since its foundation and its fundraising by the Czech Republic.
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Hsieh, Yu-Lin, and 謝玉玲. "Financial Analysis to Assess the Feasibility for Transforming a Non-profit Organization into a Social Enterprise." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/65870289996138323284.
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碩士國立中山大學
高階經營碩士班
102
Majority of non-profit organizations’ funding comes from public donation, so financial status suppose to be known to public, however, there are no specific taxation regulations similar to regular business entity that apply on non-profit organizations by Taiwanese Government, and these results in poor financial transparency which causes the problem of releasing insufficient financial information to the donors. Financial ratio is one of the keys in financial analysis, but limited studies are found in this field. Thus, further research and study in financial ratio could make financial analysis more completed and meaningful. Non-profit organizations mainly rely on public donations and government subsidiaries, however, sheltered workshops or subsidiary business units are recently established to develop its products for selling in order to generate financial funding through this commercial activity for them. Additionally, this self-sufficient model could also reduce burden for government subsidiary, as well as to use public funding efficiently. The transition of a non-profit organization into a social enterprise has been a trend so financial index of social enterprises is deserved for further studying. After researching and studying on papers and articles, this paper generates the financial analysis on the feasibility of transiting a non-profit organization into a social enterprise through calculations and cross-references on financial ratio of eleven similar non-profit organizations upon financial perspective. This paper concludes, 1) Financial ratios compare the numerical values that taken from balance sheet, income statement, operation statement of subsidiary business unit, cash flow and etc. to evaluate the overall operating condition and performance of a business entity. This paper compiles financial ratios and its related formulas of non-profit organizations and social enterprise, to make a completed financial statement for donors, on the basis of five aspects on liquidity, leverage, operating performance, profitability and self-sufficiency. 2) Qualified accounting auditor report improves financial transparency; establishing subsidiary business unit enhances self-sufficiency. Better financial transparency does strengthening the feasibility of transition of a non-profit organization into a social enterprise. In the evaluation of an individual case, financial analysis of “Children Are Us Foundation” shows its status is equivalent to a social enterprise so it could act as a good reference for those that consider transiting a non-profit organization into a social enterprise in Taiwan.
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Liu, Chun-Yen, and 劉俊延. "The Implementation of Disclosing Financial Information System in Non-Profit Organizations – A Case Study of Foundation Hospitals." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/67860137218059529620.
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碩士國立中正大學
會計所
93
Non-profit organization or social sector is one of the three sectors in civil society. XBRL brought the revolutionary innovation of enterprise financial reporting, and also made a great impact on public and social sector. Foundation hospitals belong to social sector. Medical treatment is their main business, and it closely related to people. Everybody is concerned about financial information and business performance of the hospitals. The study use foundation hospitals as a research object. In accordance with XBRL specification 2.1 it creates their own taxonomy. Then XBRL instances are stored in native XML database. To implement the prototype system of financial disclosure, it manipulates data with XQuery, XSL, and XPath along with Web Services technology. It may give other organizations the information disclosure reference in the future.
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TSAI, MENG-YEN, and 蔡孟彥. "The Analysis and Discussion of Government Financial Aid to Non-Profit Organizations – focusing on Income Tax-Exempt." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/38006363250429570375.
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碩士國立臺灣大學
法律學研究所
94
To cope with the inefficiency and financial difficulty of the government, many countries, starting from the United Kingdom in the 1980s, are in the process of deregulation and privatization under the influence of Neo-Liberalism. In other words, from the perspective of the modern theory of the state, the relationship between the state and the people has been different from the traditional relationship of governing. Instead, today’s state and its people collaborate on fulfilling administrative duties based on the model of Corporatism, i.e. based on the idea of corporation. However, note that for-profit organizations are usually built to maximize profit. Therefore, it seems that we cannot expect them to participate in non-profit businesses. When the government is now undergoing downsizing, non-profit organization is a direction worthy of consideration. With limited resource, every aspect of government financial spending should be endowed with reason, so is the government financial aid to non-profit organizations. This thesis examines the government financial aid to non-profit organizations, with the premise of the scarceness of public resource, to see whether there is any inadequacy and to find a model that should be followed for reasonable utilization of public resource. Furthermore, because the utilization of public resource should be examined and evaluated based on performance, this thesis also discusses how to establish a more efficient auditing system under the existing organization of re-built government. Because our legal system has legal transplants, it is necessary to supplement the discussion of the domestic legal system with the discussion of the references to related foreign legal systems. Therefore, this thesis will discuss Japan’s legal system for non-profit organizations and use that as a reference for the examination of our legal system.
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葉元程. "Non-profit Organization’s Internal Control and Internal Financial Auditing Mechanism - A Case of Taiwanese Social Welfare Foundation." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/88116833546622363073.
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Chen, Yi-Ling, and 陳怡伶. "The Relationship of Organizational Characteristics , Market Characteristics with Expense Declaim, Financial Performance among Non-Profit Proprietary Hospitals." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/78332675307684911036.
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碩士高雄醫學大學
醫務管理暨醫療資訊學系碩士在職專班
104
Background：Recently the financial statement of non-profit hospitals has been widely discussed. Foundation Hospitals, also referred to as not-for-profit(NFP) hospitals, shoulder social responsibility to achieve sustainable development. For example, how to retain reasonable control over medical expenses declaration and maintain surplus under the global budget payment system are the core of hospital management. This study attempts to explore the impact of organizational and market characteristics on medical expenses declaration claimed by NFP hospitals and their financial performance. Objectives：(1) the difference of medical expenses declaration and financial performance from different organizational characteristics of NFP hospitals (2) the difference of medical expenses declaration and financial performance from different market characteristics of NFP hospitals (3) the correlation between medical expenses declaration and financial performance of NFP hospitals and (4) analyze the influential factors regarding medical expenses declaration and financial performance. Method：Retrospective studies are designed to analyze secondary data based on 2010-2014 financial statement of Foundation Hospitals released by the Ministry of Health and Welfare and the declaration of medical services claimed by each hospital in accordance with global budget payment system announced by the Department of National Health Insurance. In this study, a sample of 54 hospitals registered as General hospitals by NFP organizations has complete financial statement report between 2010 and 2014. The collected data was analyzed with linear regression, repeated measures two-way ANOVA, Pearson correlation, multiple regression analysis. Results：For organizational characteristics of NFP hospitals, profit after tax was significantly associated with hospital size (F = 11.675, P <.005) and hospital levels (F = 7.651, P = .001). It can be found that the performance of large hospitals and Medical Centers was significantly higher than other hospitals of different sizes and levels. However, net profit margin was not significantly associated with hospital size (F = 1.990, P = .147) and hospital levels (F = 0.647, P = .528); total medical expenses declaration (F = 3.875, P = .054), profit after tax (F = 2.534, P = .131) and net profit margin (F = 0.103, P = .750) were not significantly associated with hospital group & non-hospital group. For market characteristics, total medical expenses declaration (F = 0.014, P = .986), profit after tax (F = 1.955, P = .152) and net profit margin (F = 0.914, P = .408) were not significantly associated with different levels of competition in hospital market. In addition, the result findings show easy access to transportation can be perceived as an important positive factor to affect total medical expenses declaration. (P=0.12, R2=0.806) Conclusion and suggestions：In accordance with the theory of economics of scale, large hospitals should be more profitable than small and medium hospitals. However, the results indicated that the profitability was not significantly associated with small and medium hospitals. As such, it is recommended that cost should be checked and inspected in order to increase profit margin. Also, easy access to transportation has positive correlation with the number of outpatient cases and inpatient declaration cases. Meanwhile, easy access to transportation can be viewed as a positive factor to affect total medical expenses declaration. Therefore, hospitals can verify access to their facility. Provided that public transportation is not available or the location is too far from the route of public transportation, it is advisable that increasing pickup service should encourage more patients to visit the hospital.