Non-profit Management

Country-branded universities, which include a country in their name, are a type of higher education institution found in many countries globally. We consider these universities as transnational higher education institutions, for they ‘borrow’ or ‘transfer’ elements of the affiliated country across national borders. Surprisingly, there is very limited research on this phenomenon. The aims of this research are to identify what exactly in practice crosses national borders from the affiliated country to a country-branded university, and to develop a framework for country-brand authenticity in transnational higher education (TNHE). The data used in this research was provided by expert informants, who were individuals holding a senior or middle management position at a country-branded university. The proposed framework for country-brand authenticity in TNHE has four main dimensions, namely affiliated country connections; teaching and learning; governance and human resources; and student experience and development. These four dimensions are supported by eleven themes. The most often mentioned concepts were related to the curricula, pedagogy/didactics, and foreign accreditation themes. We offer suggestions for further research using our country-brand authenticity framework.

The value of volunteers to society is unquestionable. Understanding volunteer's motivations has been regularly recognised by researchers and administrators as a valuable component of volunteer's management. However, why people volunteer remains a studied but unresolved question. Indeed, individuals seem to volunteer their self for many different reasons, some of which may be based on their social situation, age or personal needs. In this study, and taking as unit of analysis the food bank volunteer, it was observed that the main differences between 'Permanent' and 'Occasional' volunteers are variables as age, 'Benefits for own well-being and 'Being volunteer in other institution'.

Denna studie undersöker idrottsrepresentanters syn på ansvarsfördelningen för kostnaderna inom barn- och ungdomsidrotten mellan 2009 och 2023. Målsättningen är att främja en diskussion om vad idrottsrörelsen kan göra för att förändra kostnadsutvecklingen och främja tillgängligheten inom föreningsidrotten.

Studien baseras på intervjuer med representanter från tre idrotter: fotboll (lagidrott med stora kostnadsökningar), ridsport (individuell idrott med små kostnadsökningar) och friidrott (individuell idrott med minskande kostnader). Urvalet gjordes utifrån kostnadsförändringar för barn och ungdomar i åldern 7–15 år mellan åren 2009 och 2023.

Resultaten visar ett komplext mönster av ansvarsfördelning och attityder kring kostnaderna för barns och ungdomars idrottsutövande. Representanter för föreningar och förbund tar ett visst eget ansvar för att hålla kostnaderna nere, men det finns en tendens att förskjuta det ekonomiska ansvaret nedåt, åt sidan och uppåt i organisationsstrukturen. Anmärkningsvärt är att vissa representanter inom både förbund och föreningar tonar ned problematiken.

Studien avslöjar en situation där ansvaret för barns och ungdomars idrottskostnader är diffust och där åtgärder för att hantera kostnadsutvecklingen ofta läggs på externa aktörer. Detta riskerar att leda till att kostnaderna överförs till barn och ungdomar, vilket kan minska idrottens tillgänglighet för vissa grupper och därmed undergräva idrottsrörelsens mål och princip om ”allas rätt att vara med”.

Undersökningen bidrar till en ökad förståelse för barn- och ungdomsidrottens prislapp och skapar en grund för vidare diskussioner och uppföljande studier om ansvaret för den utveckling som sker. Den belyser behovet av att föreningar och förbund tar ett tydligare ansvar för kostnadsutvecklingen och varför detta är avgörande för att säkerställa idrottens tillgänglighet och att upprätthålla idrottsrörelsens mål och princip om ”allas rätt att vara med”.

Медиа и коммуникации во время пандемии COVID-19. Приглашенный редактор С. Г. Давыдов ЦИФРОВЫЕ КОМПЕТЕНЦИИ РОССИ-ЯН И РАБОТА НА САМОИЗОЛЯЦИИ ВО ВРЕМЯ ПАНДЕМИИ COVID-19 ДАВЫДОВ Сергей Геннадьевич-кандидат философских наук, доцент департамента социологии факультета социальных наук, Национальный исследовательский университет «Высшая школа экономики»,

The aim of this thesis is to examine critically the post-internet art movement, tracing the intertwining of digital technology with traditional and emerging artistic phenomena. The analysis draws insights from a succinct historiographical examination of the term and the associated movement, providing a foundational context for the subsequent survey and presenting multifaceted views on post-internet art by reflecting the broader market and artist-audience dynamics. A key theme explored is the shift of value in art from static objects to evolving narratives and the seamless interplay between digital and physical spaces. The discussion extends to emerging marketplaces, focusing on the advent of Non-Fungible Tokens (NFTs) and their relation to the commodification and perceived value of digital art. The thesis contributes a nuanced understanding of the evolving relationship between art, technology, and marketing in the post-internet epoch, establishing a foundation for further exploration into the transformative impact of digital currents on contemporary art and its market dynamics.

Foundation for Ageing and Inclusive Development (FAID) has been established to carry forward the work of HelpAge International (HAI) in Pakistan. Recently incorporated a non-profit with SECP, FAID undertook an extensive exercise to make its 5-year strategic plan (2025-29). Extensive input from FAID's stakeholders provided the foundation for this document. We facilitated FAID's team in a 2-day workshop to distill the feedback into the contents of their strategic plan. We are honoured to have been of service to FAID in making its strategic plan and allied to it its 2-year operational plan

A lo largo de la historia de la filosofía, ninguna otra figura ha sido tan comentada, interpretada y discutida como Sócrates. Para algunos —como Nietzsche— Sócrates fue un individuo decadente, que siendo incapaz de comprender la cultura que le vio nacer quiso cambiarla como quien trueca oro por paja. Para otros —como Jaeger—, Sócrates es el adalid de los nuevos valores de una sociedad que es capaz de dejar atrás los viejos valores, meramente materiales —como la juventud, la belleza y el dinero— para profundizar en el ámbito espiritual, en el valor espiritual del ser humano, expresado en el concepto de psyche–. Otros más verán en él al protagonista de un proceso agónico tan inevitable como trágico, y no faltará quien lo compare con Cristo o lo eleve a la santidad, como Erasmo de Rotterdam, o quien lo reduzca a “un extravagante viejo ágrafo y charlatán”.3 En este escrito retomaré esas interpretaciones y algunas otras para repensar el destino de este paradigmático filósofo. A la luz de esas reflexiones, he querido pensar aquí en qué sentido este personaje hace salir a la luz dos formas diferentes e incompatibles de comprender tanto el valor de la vida en sociedad como el valor del pensamiento crítico y autónomo.

The aim of this article is to present the philosophy of kaizen, which may support the strategy for implementation of innovative changes, and thereby increase the innovativeness of Polish enterprises. The paper developed a theoretical and an empirical parts. The first part generally describes the core philosophy of kaizen and the second part shows the results of empirical studies conducted in the Polish enterprise which concern the state of employees' readiness and commitment to the implementation of kaizen.

The aim of this article is to present the philosophy of kaizen, which may support the strategy for implementation of innovative changes, and thereby increase the innovativeness of Polish enterprises. The paper developed a theoretical and an empirical parts. The first part generally describes the core philosophy of kaizen and the second part shows the results of empirical studies conducted in the Polish enterprise which concern the state of employees’ readiness and commitment to the implementation of kaizen.

Introduction
Nonprofit organizations are challenged to balance between keeping their current donors and getting new supporters. While each approach is essential for growth, research shows that donor retention strategies are significantly more cost-effective than acquisition campaigns, fostering sustainable growth and long-term donor relationships. This manuscript explores the comparative effectiveness of retention versus acquisition, highlights the costs and benefits of each, and examines key strategies that enhance donor engagement and retention over time.
The nonprofit sector relies heavily on donor support to fund essential services, outreach programs, and other activities that drive its mission. In this context, two critical fundraising strategies appear: donor retention and new donor acquisition. Donor retention refers to strategies aimed at keeping and strengthening relationships with existing donors, while acquisition involves efforts to attract new contributors. Though both approaches are vital, retention has proven to be more cost-effective and offers sustainable growth potential, as it builds a more loyal donor base over time. Studies highlight that keeping an existing donor can be significantly less costly than getting a new one, with estimates suggesting acquisition costs can be up to seven times higher than retention expenses.

Retention also enhances the lifetime value of a donor, as loyal supporters are more likely to increase their contributions and respond positively to future appeals. As retention rates improve, so does the potential for steady, long-term revenue. Recent research has shown that retention rates for first time donors average about 19%, while returning donors can be kept at rates of up to 63%, which further underscores the importance of building lasting relationships. By focusing on both retention and selective acquisition of mission-aligned new donors, nonprofits can perfect their resource allocation, reduce donor churn, and foster a funding model that supports lasting impact.

The Cost of Donor Acquisition vs. Retention
Research in the nonprofit sector consistently emphasizes the higher cost of getting new donors compared to keeping existing ones. Studies reveal that attracting a new donor can be five to seven times more expensive than supporting an existing donor relationship. This cost differential makes retention strategies appealing as they provide nonprofits with a better return on investment (ROI) while ensuring that donor relationships grow deeper over time.
For example, Blackbaud’s research on nonprofit fundraising found that while the average retention rate for first-time donors is only about 19%, retention for returning donors can reach up to 63%. This significant gap shows that once a donor has contributed more than once, their likelihood of staying with the organization increases, and with each other donation, the relationship becomes more profitable.


Long-Term Value of Retained Donors
Retention also directly affects the lifetime value of each donor, an essential metric for sustainable funding. Retained donors tend to contribute larger gifts over time and are more likely to respond to future campaigns, advocacy efforts, and special projects. Charity Navigator notes that a small 1% improvement in retention rates can lead to substantial financial benefits, as long-term donors provide stability and greater total contributions compared to one-time givers.
The higher lifetime value of kept donors is due in part to their engagement with the organization. Donors who feel connected to a nonprofit’s mission and see the impact of their contributions are more likely to remain engaged. For instance, organizations that prioritize impact-driven communications—such as sharing stories of beneficiaries and reporting on the specific outcomes of donations—can see significant improvements in donor loyalty and lifetime giving.

Retention as a Revenue Driver
Retention centred fundraising campaigns yield quantifiable revenue benefits as well. CauseVox, a nonprofit software provider, reports that sending cultivation emails (communications without direct donation appeals) increases revenue by as much as 21%. This approach nurtures relationships by showing appreciation, providing regular updates, and involving donors in the mission beyond financial support.
Moreover, focusing on retention helps nonprofits reduce donor churn, or the number of donors who stop giving within a year. Retention tactics, such as immediate follow-up after donations, expressing gratitude, and highlighting the donor’s impact, contribute to building trust and loyalty. The results are improved donor retention rates and lower fundraising costs, as there is less need to continuously replace lapsed donors.

Challenges and Balancing Retention with Acquisition
While retention strategies provide valuable financial stability, new donor acquisition is necessary for growth. Charities must continually expand their supporter base to avoid over-reliance on existing donors and to replenish donors lost through attrition. However, effective acquisition campaigns target prospective donors who are likely to align with the organization’s mission and who can transition from first-time to long-term supporters.
Balancing acquisition with retention requires a strategic approach. Leading nonprofits use data analytics to segment donor lists, tailoring acquisition messages to individuals who share similar values or interests with current donors. Additionally, nonprofits invest in digital engagement tools to reach potential donors more effectively and efficiently, creating a pathway for them to become repeat givers and advocates for the cause.

Effective Retention Strategies
A well-rounded retention strategy includes personalized communications, prompt acknowledgments, and transparent reporting. Nonprofits that promptly follow up with donors and provide consistent, mission-focused updates tend to foster stronger connections with their supporters. For example, Charity Navigator highlights the importance of sharing impact stories and using segmented communication to build stronger donor relationships.
Key strategies that enhance retention include:
Personalized Communication: Sending tailored messages that acknowledge each donor’s past contributions and highlight relevant projects.
Impact Reporting: Proving the tangible outcomes of donor contributions through case studies, beneficiary stories, and data-driven impact reports.
Engagement Beyond Donations: Offering non-monetary involvement opportunities, such as volunteering, advocacy, or online communities, to deepen donors’ connection to the cause.

Conclusion
For nonprofits seeking sustainable growth, prioritizing donor retention alongside strategic acquisition is key to building a resilient funding base. By investing in meaningful relationships with existing donors and supporting transparent, mission-driven communications, charities can increase donor loyalty, maximize lifetime value, and minimize fundraising costs. A balanced approach that combines retention efforts with targeted acquisition enables nonprofits to achieve financial stability and amplify their impact in the communities they serve. As research confirms, keeping donors not only drives revenue but also creates a solid foundation for long-term success in the nonprofit sector.




Citation
CauseVox. “How to Build a Strong Donor Retention Strategy for Your Nonprofit.” Available at: https://www.causevox.com/blog/donor-retention-strategy/ (accessed 3 November 2024).

Charity Navigator. “Donor Retention.” Charity Navigator. Available at: Donor Retention | Charity Navigator

P Barber, 2013 Urban Institute. Donor Retention Matters. Available at “ Donor Retention Matters”

NextAfter. “NextAfter’s Definitive Guide to Donor Retention.” Available at “https://www.nextafter.com/blog/donor-retention/

Distribution électronique Cairn.info pour Lavoisier. © Lavoisier. Tous droits réservés pour tous pays. La reproduction ou représentation de cet article, notamment par photocopie, n'est autorisée que dans les limites des conditions générales d'utilisation du site ou, le cas échéant, des conditions générales de la licence souscrite par votre établissement. Toute autre reproduction ou représentation, en tout ou partie, sous quelque forme et de quelque manière que ce soit, est interdite sauf accord préalable et écrit de l'éditeur, en dehors des cas prévus par la législation en vigueur en France. Il est précisé que son stockage dans une base de données est également interdit.

Comment le partage entre salaries et entrepreneurs a-t-il evolue au cours du temps en France? Un bilan historique, a la fois quantitatif et qualitatif, est necessaire pour comprendre le jeu des forces en presence dans la recherche d’un equilibre instable entre positions salariees et statuts d’entrepreneurs independants. Le recours a l’histoire est alors indispensable pour mieux situer la position charniere de l’epoque actuelle sur ce theme sensible et crucial pour l’avenir economique de notre pays.

Surgery is considered as one of the most demanding and challenging domains of medical activities. This is because of the continuous development of procedures and implementation of modern and innovative methods of surgical treatment. However, the application of new medical technologies makes surgical procedures a highly cost-intensive medical area. In this regard, improvement efficiency should be a strategic component of daily management in a hospital. The objective of this paper is to introduce an observation method for assessing surgical workflow, as a component of management process in a hospital. Basically, possible workflow disruptions were cited as factors for delays and deviations from the natural progression of a procedure. In this regard, the research approach assumed investigating intraoperative activities during live surgeries which is quite a new aspect of hospital workflow. The main method for data acquisition was a direct observation with photo/ or video registration of live surgeries. Also, a common checklist containing workflow assessment criteria for recognizing any deviation was developed. Both the sequences and workflow assessment criteria were implemented using CAPTIV software version L7000 enabled for cross-sectional analyzes including descriptive statistics. Also, interviews with surgeons and scrub nurses were conducted in order to recognize the additional factors contributing to intraoperative efficiency. As a result, 10 factors influencing surgical workflow were recognized that are directly connected with important aspects of management such as the communication aspects of surgical teamwork members or physical workload of the surgeon and scrub nurse.

Civil Society Organizations (CSOs) have a comprehensive and complex mandate.2 Especially in developing countries many CSOs are part of the aid delivery system. Particularly capable service delivery CSOs play an increasing and accepted role in aid delivery. A rising number of CSOs are also involved in lobbying and advocacy, human rightsbased development, empowerment of the poor and marginalized, and initiation of socio-political change, to name just a few of the areas. The analysis of CSOs runs deep into the socio-political fabric of culture, society and economy. In fact CSOs are not merely actors of aid effectiveness -they are actors of development effectiveness.3

Recent cooperative housing projects in Zurich have become icons of architectural design internationally. But what makes innovation in nonprofit housing possible within a largely for-profit real estate market? What has enabled Zurich’s lasting commitment to nonspeculation for more than one hundred years? How does built architecture partake in these processes — and how does its partaking expand the definition of architecture? “Cooperative Conditions” answers these questions in a systematic investigation of eight conditions that have allowed Zurich’s cooperative housing to thrive under the principles of public benefit, or Gemeinnützigkeit. By analyzing specific financial and regulatory instruments, their history, and their intersection with the built environment, this primer shows that the exceptional quality in Zurich’s cooperative housing is possible because of, not despite, the commitment to nonspeculation.

Este artículo aborda la relación entre los bienes humanos y divinos tal como se describe en el Libro I de Leyes de Platón, y cómo esta estructura jerárquica se refleja en la masonería. Se exploran los bienes divinos —prudencia, valentía, inteligencia y justicia— como fundamentales para alcanzar los bienes humanos —salud, belleza, fuerza y riqueza—, mostrando que los bienes materiales dependen de la adquisición de las virtudes divinas.

El ensayo también examina el papel del orden divino como dador de estos bienes, y cómo la subordinación de lo humano a lo divino refleja una visión de equilibrio moral y espiritual. A continuación se conecta esta jerarquía de bienes con los principios masónicos, que buscan el perfeccionamiento del ser humano a través del progreso moral e intelectual.

Para finalizar y a modo de epílogo se describe la trayectoria del aprendiz masón inspirada en el cultivo de las virtudes cardinales que conducen a la aceptación de los bienes divinos, que a su vez permiten la concesión de los bienes humanos. Al embarcarse en este viaje, el aprendiz no solo se convertirá en un mejor masón, sino también en un mejor ser humano que contribuirá al bienestar de su comunidad.

Jamiyan Dolgorsuren (City University, Mongolia)
Abstract: This paper examines the history of establishing and developing “Cultural Studies” as a distinct field of science and higher education in Mongolia. It identifies three key phases in its development and explores how international policy trends have influenced both the successes and challenges faced during this process.

Distribution électronique Cairn.info pour Lavoisier. Distribution électronique Cairn.info pour Lavoisier. La reproduction ou représentation de cet article, notamment par photocopie, n'est autorisée que dans les limites des conditions générales d'utilisation du site ou, le cas échéant, des conditions générales de la licence souscrite par votre établissement. Toute autre reproduction ou représentation, en tout ou partie, sous quelque forme et de quelque manière que ce soit, est interdite sauf accord préalable et écrit de l'éditeur, en dehors des cas prévus par la législation en vigueur en France. Il est précisé que son stockage dans une base de données est également interdit. Article disponible en ligne à l'adresse Article disponible en ligne à l'adresse https://www.cairn.info/revue-francaise-de-gestion-2023-6-page-37.htm Découvrir le sommaire de ce numéro, suivre la revue par email, s'abonner... Flashez ce QR Code pour accéder à la page de ce numéro sur Cairn.info.

Özet Günümüzde küreselleşme ve teknolojik gelişmelerle ortaya çıkan artan rekabet ortamında varlıklarını sürdürmek isteyen işletmelerin etkin bir stratejik yönetim uygulaması kaçınılmazdır. Đşletmelerin hedeflerine ulaşıp, varlıklarını sürdürebilmeleri ve kendi özdeğerlendirmelerini yapıp, kurumsal performanslarında iyileşme sağlayabilmeleri için geliştirilen ve uygulanan bir çok model bulunmaktadır. Uygulamada yer alan bu modellerden ilki müşterilerine daha fazla hizmet ve kalite sağlayan işletmeleri ödüllendirmek amacıyla 1987 yılında Amerika'da ortaya çıkan, kalite bilincini rekabeti arttırmada önemli bir unsur olarak gören ve mükemmelliği bir gereklilik olarak düşünüp, yaygınlaştırılmasını amaçlayan Malcolm Baldrige Ulusal Kalite Modeli' dir. Đkincisi, Avrupa Kalite Yönetim Vakfı tarafından oluşturulan, kuruluşlara mükemmelliğe giden yolun neresinde olduklarını gösteren, eksik ve yetersiz oldukları alanları saptamalarını sağlayan ve uygun çözüm yolları gösteren EFQM Mükemmellik Modelidir. Üçüncüsü ise, finansal ölçüm sonuçlarının performans değerlendirmede tek başına kullanılmasının yeterli olmadığını, mevcut müşteriler, şirket içi işleyiş, çalışanlar ve sistemin performansının değerlendirilmesinde uzun dönemli finansal başarıyla ilişkilendirilen daha genel ölçü birimleri kullanılmasının gerekli olduğunu ortaya koyan Denge Skor Kartı'dır. Bu çalışmada bu modeller temel kavramları ve kriterleri açısından detaylı olarak incelenip, birbirleri ile karşılaştırılarak, küreselleşme ve teknololojik gelişmeler sonucu hızlı ve sürekli olarak değişen rekabet ortamında, yöneticilerin özgün bir strateji ile etkin bir stratejik yönetim uygulayabilmesini sağlayacak bütünsel bir performans takip ve değerleme modeli oluşturulmuştur.

O desenvolvimento do presente trabalho de pesquisa apresenta o objetivo principal de analisar as imunidades tributárias das instituições do terceiro setor. Fazendo um estudo sobre todo processo, percebe-se que esse setor é composto por instituições privadas, na qual ofertam os mais variados tipos de serviços ao público, auxiliando o trabalho do governo federal em grande parte, a exemplos citamos ONGs, instituições religiosas, clubes de serviços, entidades beneficentes, centros sociais e muito mais. Contudo, entende-se que tais instituições devem ter a isenção com relação ao pagamento de tributos a união quando se encaixa nos critérios estabelecidos como ser caráter filantrópico, recreativo, cultural e científico, ainda prestar os serviços a pessoas a que se destinam, de forma que sejam sem fins lucrativos Palavras chave: Imunidades. Público. Governo.

This paper is part of a series of Working Papers produced under the International Comparative Social Enterprise Models (ICSEM) Project. Launched in July 2013, the ICSEM Project (www.iap-socent.be/icsem-project) is the result of a partnership between an Interuniversity Attraction Pole on Social Enterprise (IAP-SOCENT) funded by the Belgian Science Policy and the EMES International Research Network. It gathers around 200 researchers-ICSEM Research Partners-from some 50 countries across the world to document and analyze the diversity of social enterprise models and their ecosystems. As intermediary products, ICSEM Working Papers provide a vehicle for a first dissemination of the Project's results to stimulate scholarly discussion and inform policy debates. A list of these papers is provided at the end of this document. First and foremost, the production of these Working Papers relies on the efforts and commitment of Local ICSEM Research Partners. They are also enriched through discussion in the framework of Local ICSEM Talks in various countries, Regional ICSEM Symposiums and Global Meetings held alongside EMES International Conferences on Social Enterprise. We are grateful to all those who contribute in a way or another to these various events and achievements of the Project. ICSEM Working Papers also owe much to the editorial work of Sophie Adam, Coordination Assistant, to whom we express special thanks. Finally, we gratefully acknowledge the role of our Supporting Partners, who are listed at the end of this document and presented on the Project's website.

Grupo de Pesquisa: Economia e Gestão do Agronegócio. Resumo: Quanto mais complexo for o ambiente que envolve o processo decisório, mais difícil este último se torna, uma vez que aumenta o número de variáveis a serem analisadas, bem como as relações possíveis entre as variáveis. No ambiente dos agronegócios o panorama observado não parece ser diferente. O objetivo deste estudo foi aplicar, em um estudo de caso (cadeia produtiva do biodiesel do Rio Grande do Sul), uma estrutura analítica desenvolvida para a análise de processos decisórios no agronegócio, visando verificar a existência de interrelação teórica nos pressupostos utilizados e se a estrutura teórica se confirmava por meio da existência de correlações. Utiliza-se na base teórica: a) modelo de tomada de decisão de Simon (1977); b) especificidades presentes em cadeias produtivas com base em commodities agrícolas; c) características dos decisores e dos processos de decisão; e) pressupostos da Economia dos Custos de Transação; f) elementos que dêem um caráter sistêmico à estrutura analítica. Conclui-se que o Governo Federal vem promovendo ações no sentido de desenvolver a cadeia produtiva do biodiesel no Brasil. A garantia de retorno dos investimentos realizados passa pelo alinhamento nas estratégias, objetivos e práticas gerenciais dos diferentes atores da cadeia produtiva. As decisões e motivações dos atores são distintas, o que gera assimetrias, oportunismos e risco, potencializando desta forma a existência de gargalos que tendem a comprometer o seu desempenho sistêmico. A análise qualitativa e quantitativa dos dados permitiu verificar tal situação, bem como identificar as ______________________________________________________________________ Rio Branco-Acre, 20 a 23 de julho de 2008 Sociedade Brasileira de Economia, Administração e Sociologia Rural inter-relações ressaltadas na revisão teórica. Foi possível, por meio da análise das correlações, validar um constructo do processo decisório na cadeia de suprimento estudada. Palavras-chave: cadeia de biodiesel, processo decisório, alinhamento.

Volunteering and media belong to worlds apart: specialized literature often complaint about news media carelessness and misunderstanding about voluntary activities; the complex and heterogeneous world of the third sector hardly has space in the news and isn’t able to develop effective communicative strategies. This work aims to understand the image of the voluntary sector conveyed by Italian newspapers in 2010, theoretically framed in the tradition of social representations. Drawing on the National Coordination Centres for Voluntary Service daily press review, a lexicographic analysis was performed on the news published by 99 newspapers between January 1st and December 31th 2010 on issues related to voluntary activities, third sector, foundations and “5 per thousand”. The corpus- made up of 3,000 items- was processed with TalTac2 application. The analysis has highlighted how newspapers have reported a year of “voluntary activities”. This paper intends to reconstruct the symbolic dim...

Few studies have investigated not-for-profit organizations (NPOs), especially its management control, the key challenge in this area. This study chooses to examine the dual responsibilities of NPO managers, namely efficiency and performance at the same time. In particular, we apply managerial ability documented in business context and investigate whether it affects future program ratios as well as the donations of NPOs. Analyzing 1199 unique Chinese NPOs' data, we find that high managerial ability does result in increasing future donations in addition to improving the future program expense ratio.

El futuro de las empresas, y las cooperativas en particular, por su contribución al progreso económico y social de las comunidades en las que desarrollan su actividad enfrentadas a una gran competencia y a un entorno muy cambiante, va a depender en gran medida de su capacidad de gestión estratégica en general y, más específicamente, de su capacidad para gestionar su comunicación. Ante la importancia creciente que la comunicación en general y la comunicación digital en particular tiene para el desarrollo de las cooperativas, es fundamental llevar a cabo investigaciones que profundicen en la gestión que éstas hacen de la misma. Dada la relevancia que para la economía tienen estas organizaciones, este trabajo se plantea como objetivo general analizar la gestión que de la comunicación digital hacen las cooperativas españolas, a través de la metodología cuantitativa de la encuesta a una muestra de 338 cooperativas. De los resultados se desprende que, si bien la comunicación es una herram...

A survey of charity donors sought to establish the main causes and effects of charity donors' feelings of engagement with the charities they had supported during the previous 12 months. Engagement was characterised in terms of a donor's enthusiasm when supporting an organisation, passion for the charity, and deep interest in its activities. A model was developed which assumed that levels of engagement were determined by a person's experience of interacting with a charity, relationship quality, and the degree of congruence between a donor's image of the charity and the individual's self-identity. A new scale to measure donor engagement was specially constructed for use in the investigation. Consequences of high engagement were posited to include increased donations, more frequent giving and improved word of mouth. Relationship quality was hypothesised to involve trust in and a sense of closeness to a charity's work. Data on donors' engagement levels was collected via street interviews with a sample of 791 supporters of UK charities.

En el contexto jurídico colombiano, entender el patrimonio como un aspecto crucial de la personalidad jurídica es esencial. Esto no solo establece las bases para la creación y operación de entidades legales, sino que también garantiza la protección de sus derechos y obligaciones en ámbitos civiles y comerciales. Además, el reconocimiento del patrimonio como componente de la personalidad jurídica en Colombia tiene importantes implicaciones económicas y sociales, ya que la seguridad de los activos de una entidad es vital para su estabilidad financiera, capacidad comercial y responsabilidad hacia terceros.

The educational sector in Chile is now in the midst of great changes. Some of those changes result in improvements in the quality of education and strategic management as well as free education to which people are given equal access. In terms of strategic management, it could be very useful to implement managerial support tools in educational organizations that are commonly deployed in the private sector. The Balanced Scorecard could be a reliable alternative to help meet the information and managerial needs of different educational organizations that are involved in the above changes. This paper explains how a Balanced Scorecard is being implanted in a non-profit organization dedicated to furthering early childhood education in Chile. There is only a small amount of literature on the implementation of a Balance Scorecard in this type of organization in both Chile and Latin America.

A latin-amerikai és a karibi államokban a szegénytelepek, szegregátumok a nagyvárosok szerves részét képezik. Fernanda Magalhães Slum Upgrading and Housing in Latin America [Nyomornegyedek fejlesztése és lakhatás Latin-Amerikában] című könyve a régió három országa: Brazília, Chile és Kolumbia lakhatási és városrehabilitációs politikáját vizsgálja. Igaz, a három ország rehabilitációs politikájában találunk közös vonásokat, Brazília, Chile és Kolumbia rendkívül különböző, sokszínű utakat járt be, így akár más államok számára is követendő példaként szolgálhatnak. Jelen recenzió célja Magalhães művének kritikai elemzése, a tapasztalatok átültethetőségének vizsgálata a Budapest VIII. és IX. kerületében zajló városrehabilitációs projektek tükrében.

Purpose-Tanzania is rich in small hydropower (SHP) potentials. However, many of these potentials have yet to be fully used, and more than two-thirds of its rural population lacks access to electricity. The purpose of this paper is to explore the role of SHP stations in improving rural welfare in the southern highlands of Tanzania. It further explores the history, cost-effective analysis and threats to the sustainability of SHP as one of the renewable energy sources. Design/methodology/approach-The study uses a qualitative research design to explore respondents' views on the role of SHP stations in facilitating rural electrification and welfare improvement. Primary data were gathered using semi-structured interviews with the 27 key informants and beneficiaries of SHP stations from the Southern Highlands of Tanzania. In addition, the study used documentary research to complement the information from the field survey. Findings-The findings found that SHP stations enhance rural electrification and welfare by providing electricity in remote areas with sparse populations. They operate as standalone off-grids, often by church communities and individuals. However, the sustainability of SHP stations is hampered by challenges such as climate change impacts, high capital investment costs, heavy siltation of small reservoirs, skilled manpower shortages, limited local manufacturing capabilities and infrastructural issues. Originality/value-The study contributes to the ongoing debate on renewable energy supply and uses, focusing on how SHP stations could contribute to sustainable rural electrification and achieve the 2030 United Nations agenda for sustainable development, which, among other things, aims to safeguard access to sustainable and modern energy and alleviate energy poverty.

The Institute for Global Energy Education is undergoing a critical evaluation of its operations and strategies to enhance viability, impact, and sustainability. This project aims to provide a comprehensive understanding of the organization's current state, challenges, and opportunities, guiding strategic decision-making and resource allocation. Through an in-depth analysis, key questions regarding anticipated costs, potential funding sources, risks, and organizational improvements are addressed. CEO insights and findings highlight areas needing improvement, including leadership involvement, stakeholder support, financial contributions, website optimization, and marketing strategies. Comparison with the Energy Education Foundation reveals valuable lessons in diversifying funding sources and building community engagement. Proposed strategies encompass strategic planning, relationship building, grant acquisition, crowdfunding, branding, volunteer programs, and partnerships. By implementing these strategies, the Institute aims to elevate its visibility, secure sustainable funding, and advance its mission of global energy education.

The text discusses a short existence of so-called laterna magika and the use of staging principles of laterna magika and polyecran in a club of Kralovopolska engineering works in Brno in the years 1958 to 1960. Shows and productions directed by Otakar Blažek are reconstructed on the basis of articles in the period press as well as a witness's memories. The author points at the fact that staging principles of laterna magika and polyecran had been introduced in Brno earlier than in Prague and also at a rather outstanding transformation of dramaturgy of productions from a reportage and an entertaining revue to an original production based on Blažek's dramatization of Ray Bradbury's short story The Million Year Picnic. In Bradbury's post-apocalyptic vision, the production updated the theme of war armament and with its efforts to the artistic involvement in problems of that time, it ranked with the line of dramaturgy of political theatre of other theatres in Brno. The text is based on a bachelor thesis which deals with relations between staging principles of laterna magika and polyecran and dramaturgy of theatres in Brno at the beginning of 1960's in a more complex way.

Stewardship is an ethic which covers resources planning and management in a responsible manner (Cole & Yung, 2010). Stewardship concept applies to nature, the environment, property, and economics among others. According to the Jewish and Christian traditions, stewardship represents how talents, time, and wealth are used in serving God. The biblical foundation of stewardship is based on four principles namely: ownership, responsibility, accountability and reward.

TO FORMAL Y MATERIAL: 1. Las fundaciones como entidades y servicios benéficos protegidos por el artículo 34 de la Constitución. 2. De la fundación como sinónimo de beneficencia a la reducción civilista. 3. La fundación en la Constitución española. 4. Referencia al actual concepto civil de fundación y recapitulación.-III. ALGUNAS ACOTACIONES DERIVADAS DE LA SUPE-RACIÓN DEL CONCEPTO FORMAL DE FUNDACIÓN EN LA CONSTITUCIÓN ESPAÑOLA: 1. La garantía del artículo 34 de la Constitución en una economía de mercado. 2. Los conceptos formal y material de fundación en la distribución de competencias entre el Estado y las Comunidades. Autónomas. 3. Consideración crítica del protectorado administrativo: la adopción del concepto formal de fundación y la paulatina reducción de la supervisión administrativa sobre la beneficencia. 4. La utilización por la Administración pública de formas fundacionales civiles.

Social and emotional learning (SEL) has proven to be an effective conduit to improved attendance scores, grades, and graduation rates; to adaptive behaviors and gainful employment in adulthood; and to a wide variety of other measurable factors spanning the spectrum of human adaptiveness and wellness (Aspen Institute, 2018). Although SEL has been integrated into many schoolbased programs to support student success, afterschool or out-of-school time (OST) programs are uniquely suited to SEL development. OST programs provide the opportunity for niche, interest-based projects that are emotionally engaging for youth; they also foster close adult relationships and opportunities for youth agency and leadership, among many other features (Olson, 2018). SEL can have an incredibly powerful impact on equity efforts. It can enhance academic, emotional, social, and career wellness-areas of youth and human development that are all directly and severely affected by inequity. That said, the application of SEL to OST is rife with equity issues and concerns. These considerations are critically important in light of the reality of systemic oppression-the context in which everything "social" exists. One cannot consider the

Although SEL has been integrated into many schoolbased programs to support student success, afterschool or out-of-school time (OST) programs are uniquely suited to SEL development. OST programs provide the opportunity for niche, interest-based projects that are emotionally engaging for youth; they also foster close adult relationships and opportunities for youth agency and leadership, among many other features (Olson, 2018). SEL can have an incredibly powerful impact on equity efforts. It can enhance academic, emotional, social, and career wellness—areas of youth and human development that are all directly and severely affected by inequity. That said, the application of SEL to OST is rife with equity issues and concerns. These considerations are critically important in light of the reality of systemic oppression—the context in which everything “social” exists. One cannot consider the Veronica Benavides, Shakirra Meghjee, Tasha Johnson, Aasha Joshi, Christine Ortiz, and Victor Rivera

Este artigo tem por objetivo mostrar a importância e a operacionalidade da accountability para as Organizações Sociais (OS's), tendo em vista que esse processo parece ser mais complexo em OS's do que em empresas com fins lucrativos, pois o foco daquelas é o aspecto social e não o lucro financeiro como nestas. Este ensaio teórico sugeriu uma accountability de três níveis, que considera as dimensões: efetividade social (a capacidade de atingir metas sociais), institucional (respeito às normas legais e auto-impostas) e econômico-financeira para avaliar a medição de desempenho e o tempo para executar a sustentabilidade da atividade.

Since there is no clarity on how the elements that make up knowledge management are related in the context of the solidarity economy in Latin America, the objective of the article is to analyze the interaction between the dimensions of knowledge management in savings and credit cooperatives from Barranquilla (Colombia). For this, a positivist, explanatory, cross-sectional, non-experimental, and field study was developed in the entire population. As an instrument, a Likert-type ordinal scale questionnaire was used, with five response options
and a reliability of 0.95. The principal component analysis (factorial analysis) was used as a statistical tool. The results highlight that human capital presents significant burdens, both in the organizational learning factor and in that of intellectual capital; thus explaining 62.9%
of knowledge management in this type of organization. Which suggests a link between both factors mediated by individuals, thus contributing to the transformation of tacit to explicit knowledge. Likewise, it is observed that managers assign greater value to technologies when they are integrated into structural capital in the form of support systems. It is concluded that,
in the context of the companies studied, organizational learning constitutes a natural and systematized process that differs from KM, when leaders assume responsibility for action.

Esta pesquisa analisa aspectos e praticas contabeis que sao condicoes de governanca necessarias as organizacoes religiosas. Tais organizacoes estao inseridas no terceiro setor e gozam de imunidade constitucional e, para que seja mantida tal imunidade, precisam escriturar suas receitas e despesas de acordo com orientacoes expressas na Lei no. 452/1982 - Codigo Tributario Nacional (CTN). Alem disso, e necessario dar ciencia de suas acoes financeiras e sociais aos diversos usuarios da informacao, aqui compreendidos os seus doadores, frequentadores, fornecedores, prestadores de servicos, usuarios dos servicos prestados, governo e demais interessados. A metodologia utilizada foi descritiva com abordagem quantitativa. Para se chegar aos resultados foram aplicados questionarios aos gestores das organizacoes religiosas de uma amostra no universo de instituicoes espiritas levantadas. Os resultados apontaram que essas sao transparentes e se utilizam de boas praticas de governanca para informa...

RESUMO Na Contabilidade, as contas de ativo têm assumido diversas compreensões em razão dos aspectos teóricos e normativos. O estudo objetivou investigar a concepção dos discentes do curso de graduação em Ciências Contábeis da UFERSA sobre os ativos. Para tanto, adotou-se a pesquisa de campo, com a aplicação de um instrumento de coleta, tratando sobre o perfil dos discentes, apresentando informações gerais sobre ativos (definição, reconhecimento, mensuração e evidenciação) e o processo de classificação desses itens (circulante, não circulante, tangível, intangível), tanto sob o aspecto teórico como normativo. A pesquisa observa uma amostragem não probabilística por acessibilidade, que resultou em 128 questionários válidos. Os dados obtidos foram tabulados no software SPSS 19.0®, de modo a subsidiar a análise exploratória e o uso da análise descritiva. O estudo revela a predominância de jovens, entre 16 e 24 anos, do gênero feminino no curso. Os respondentes, que já cursaram a disciplina de "Teoria da Contabilidade", indicam compreender a definição dos ativos sob a perspectiva normativa, enquanto que os demais seguem a linha teórica. Quanto ao reconhecimento, mensuração e evidenciação dos ativos, os discentes associam seus conhecimentos ao conteúdo do CPC 00-R1. De modo geral, apresentam dificuldade de diferenciar, adequadamente, os itens patrimoniais e de resultado, bem como de classificá-los em circulante, não circulante, tangível e intangível. Palavras-chave: Definição de ativo. Reconhecimento e mensuração de ativos. Classificação dos ativos.