Suchergebnisse

Neprofitne organizacije predstavljaju najčešći oblik udruživanja ljudi sa istim ciljem,koji primarno nije ostvarivanje prihoda, već zadovoljenje potreba šire društvene zajednice. Pod neprofitnim organizacijama podrazumijevamo organizacije poput sindikata, političkih stanaka, udruga građana, vjerskih zajednica, sportskih udruga, socijalnih udruga i sl., odnosno organizacije koje su osnovane sa ciljem pružanja usluga široj društvenoj zajednici, a da pritom ne ostvare profit ili dobit. Izvori financiranja uglavnom su uplate članova te donacije i subvencije, a koriste se za obavljanje redovne djelatnosti. Osim djelatnosti zbog koje su osnovane iste mogu vršiti i gospodarske aktivnosti za koje podliježu oporezivanju sukladno važećoj zakonskoj regulativi. U ovom radu pobliže su objašnjene specifičnosti računovodstva neprofitnih organizacija s posebnim osvrtom na udruge i njihove djelatnosti koje obavljaju, te je provedeno empirijsko istraživanje putem kojeg se utvrđuju računovodstvene specifičnosti organizacija s obzirom na određene djelatnosti. Rezultati istraživanja pokazuju nam koje su to računovodstvene specifičnosti u određenim djelatnostima, te da li se specifičnosti jedne djelatnosti razlikuju s obzirom na druge promatrane djelatnosti. ; Non – profit organizations represent the most common form of associating people withthe same goal, which is not primarily generating income, but satisfying needs of the widercommunity. Non-profit organizations such as trade unions, political parties, civic associations, religiousorganizations, sports associations, social organizations, etc., are defined as organizations established with the aim of providing services to the community without making profits or gains. Financing sources are mainly represented by members' payments, donations and subsidies and are used to perform NO's regular activities. Besides its primary activities, an NO can perform other economic activities that then become subject to taxation in accordance with the current legislation. This work explains in more detail the accounting specificities of non-profit organizations with special reference to the associations and their activities, and an empirical study was conducted to determine the accounting specificities of organizations considering their activities. The results of the research show us what are the accounting specificities in certain activities, and whether the specifics of one activity differ considering other observed activities.

Neprofitne organizacije predstavljaju najčešći oblik udruživanja ljudi sa istim ciljem,koji primarno nije ostvarivanje prihoda, već zadovoljenje potreba šire društvene zajednice. Pod neprofitnim organizacijama podrazumijevamo organizacije poput sindikata, političkih stanaka, udruga građana, vjerskih zajednica, sportskih udruga, socijalnih udruga i sl., odnosno organizacije koje su osnovane sa ciljem pružanja usluga široj društvenoj zajednici, a da pritom ne ostvare profit ili dobit. Izvori financiranja uglavnom su uplate članova te donacije i subvencije, a koriste se za obavljanje redovne djelatnosti. Osim djelatnosti zbog koje su osnovane iste mogu vršiti i gospodarske aktivnosti za koje podliježu oporezivanju sukladno važećoj zakonskoj regulativi. U ovom radu pobliže su objašnjene specifičnosti računovodstva neprofitnih organizacija s posebnim osvrtom na udruge i njihove djelatnosti koje obavljaju, te je provedeno empirijsko istraživanje putem kojeg se utvrđuju računovodstvene specifičnosti organizacija s obzirom na određene djelatnosti. Rezultati istraživanja pokazuju nam koje su to računovodstvene specifičnosti u određenim djelatnostima, te da li se specifičnosti jedne djelatnosti razlikuju s obzirom na druge promatrane djelatnosti. ; Non – profit organizations represent the most common form of associating people withthe same goal, which is not primarily generating income, but satisfying needs of the widercommunity. Non-profit organizations such as trade unions, political parties, civic associations, religiousorganizations, sports associations, social organizations, etc., are defined as organizations established with the aim of providing services to the community without making profits or gains. Financing sources are mainly represented by members' payments, donations and subsidies and are used to perform NO's regular activities. Besides its primary activities, an NO can perform other economic activities that then become subject to taxation in accordance with the current legislation. This work explains in ...

"Welche Rolle spielt Macht, wenn Organisationen lernen? Die vorliegende Studie untersucht Lernprozesse in einem Umweltverband. In der Analyse von Interviews von Mitgliedern der Organisation wird Macht sichtbar. Folgende drei Ergebnisse sind zentral: 1. Alle Befragten beziehen sich in ihrer Schilderung der Lernprozesse auf Machtquellen. In den meisten Fällen werden diese nicht als solche bezeichnet. Das Wort Macht wird selten benutzt. 2. Die Befragten nehmen unterschiedliche Positionen zu dem Lernprozess ein, indem sie verschiedene Gewichtungen von Problemen vornehmen. Es gibt Befürworter von ganzheitlichen und solche von eingeschränkten Lernprozessen. Darüber hinaus sehen einige Befragte keine Notwendigkeit für Veränderungen. Diese werden als drei verschiedene Typen beschrieben. 3. In allen Interviews wird Macht als legitim betrachtet. Allerdings lässt sich nicht feststellen, ob alle Befürworter des Wandels oder alle Bewahrer des Status Quo sich auf ähnliche Machtquellen beziehen. Fazit der Studie: Eine Stigmatisierung von Macht ist nicht sinnvoll, weil Macht Dimension jeglichen organisationalen Handelns ist. Eine erfolgreiche Umsetzung von Organisationslernen setzt ein differenziertes Verständnis für Macht in einer Organisation voraus." (Autorenreferat)

"This book explores the effective and comprehensive deployment of appropriate ICT strategies within the nonprofit sector, discussing how ICT enables the non-profit sector to achieve organizational efficiency, effectiveness, and, ultimately, self sufficiency"--

How does the environment of an organization influence whether workers voluntarily provide effort? We study the power relationship between a non-profit unit (e.g. university department, NGO, health trust), where workers care about the result of their work, and a bu- reaucrat, who supplies some input to the non-profit unit, but has opportunity costs in doing so (e.g. Dean of faculty, corrupt representative, government agency). We find that marginal changes in the balance of power eventually have dramatic effects on donated labor. We also identify when strengthening the non-profit unit decreases and when it increases donated labor.

How does the environment of an organization influence whether workers voluntarily provide effort? We study the power relationship between a non-profit unit (e.g. university department, NGO, health trust), where workers care about the result of their work, and a bureaucrat, who supplies some input to the non-profit unit, but has opportunity costs in doing so (e.g. Dean of faculty, corrupt representative, government agency). We find that marginal changes in the balance of power eventually have dramatic effects on donated labor. We also identify when strengthening the non-profit unit decreases and when it increases donated labor.

This report is intended to provide a brief overview of the various potential restrictions or regulations on lobbying activities of non-profit organizations. Public charities, social welfare organizations, religious groups, and other non-profit, tax-exempt organizations are not generally prohibited from engaging in all lobbying or public policy advocacy merely because of their tax-exempt status.