Tesi sul tema "Profit"
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Reliford, Deidre H. "Commodifying adoption for-profit or not-for-profit adoptions? /". Online full text .pdf document, available to Fuller patrons only, 2003. http://www.tren.com.
Testo completoFerguson, Kendra A. "Alignment advertising not-for-profit versus for-profit sponsors /". [Gainesville, Fla.] : University of Florida, 2003. http://purl.fcla.edu/fcla/etd/UFE0000681.
Testo completoBerlinger, Nina. "Change Management Modelle für Profit- und Non-Profit-Organisationen Die Konzeption eines Modells für karitative Non-Profit-Organisationen /". St. Gallen, 2007. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/02604254002/$FILE/02604254002.pdf.
Testo completoRexhaj, Betim. "Motivation to work in for-profit and not-for-profit organizations". Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-13849.
Testo completoHirsch, Stefan [Verfasser]. "Abnormal profits and profit persistence : evidence from the European food industry / Stefan Hirsch". Bonn : Universitäts- und Landesbibliothek Bonn, 2014. http://d-nb.info/1051077486/34.
Testo completoVaselaar, Kirsten J. "For-profit/non-profit partnerships and the federal historic rehabilitation tax credit : are they an option for your non-profit?" Virtual Press, 2006. http://liblink.bsu.edu/uhtbin/catkey/1338881.
Testo completoDepartment of Architecture
Pervez, Shahid. "Leadership in Organizations : A Comparative study of Profit and Non-Profit Organizations". Thesis, University of Kalmar, Baltic Business School, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hik:diva-115.
Testo completoOrganisations are different from each other due to a myriad of factors. One of them is motive. Organizations fundamentally operate under two premises: first is to make profits and the second is to provide social services without an explicit intend to make profits. This study mainly focuses on these organisations and explores the compatible leadership behaviours in these organisations. In other words, what different leadership behaviours prevail in these organisations? Major studies in the field related to profit and non-profit organisations are discussed in a comparative way, from leadership, organisational, and employees’ point of views. Moreover, leadership approaches such as situational and major behavioural patterns are discussed in order to have a broader understanding of the topic.
PINTO, CRISTINE CAMPOS DE XAVIER. "PROFIT DIVERSITY AMONG BRAZILIAN SMALL FIRMS PROFIT: CREDIT MARKET AS A DETERMINANT". PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2003. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=4263@1.
Testo completoThe self-employees and the employers with no more than five employees in Brazil are well known for their low productivity and for their low profitability. These small firms have a great variety of profits level among of them, with some having profits above the mean and others with negative profits. In the majority of the studies, low profitability and low productivity are associated with the imperfections in credit market. The majority of this enterprises do not get the sufficient capital to invest in the most productive projects, because of the restrictions in credit market. When we work with the data for the small employers and self-employees in Brazil, we see that the profits level differs among these firms, and they put different amount of capital in their production. This result is not expected, because the small firms in Brazil participate in the same markets, and probably have the same technology. Thus according to the microeconomic theory, they should have the same profits level and should use the same amount of capital in their production. This paper try to infer if the credit constrains are the only factor that affects small enterprises profit in Brazil.
Zey, Matthias. "Kompetenzmessung: Zukunft sichern durch geeignete Mitarbeiterauswahl in Profit- und Non-Profit-Unternehmen". Hamburg Diplomica-Verl, 2008. http://d-nb.info/996419403/04.
Testo completoPitton, Alberto <1992>. "Il profit split method". Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/13013.
Testo completoSedor, Lisa Marie. "Scenario thinking and optimism in analysts' forecasts /". Thesis, Connect to this title online; UW restricted, 2001. http://hdl.handle.net/1773/8740.
Testo completoGermann, Margaretha. "Controllingkonzepte in Non Profit Organisationen". St. Gallen, 2005. http://www.biblio.unisg.ch/org/biblio/edoc.nsf/wwwDisplayIdentifier/01665694001/$FILE/01665694001.pdf.
Testo completoAltekin, Fatma Tevhide. "Profit Oriented Disassembly Line Balancing". Phd thesis, METU, 2005. http://etd.lib.metu.edu.tr/upload/12605791/index.pdf.
Testo completoLinn, Joshua. "Profit incentives and technological change". Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/32404.
Testo completo"June 2005."
Includes bibliographical references.
This thesis is a collection of three empirical essays on the effect of profit incentives on innovation and technology adoption. Chapter 1, written with Daron Acemoglu, investigates the effect of (potential) market size on entry of new drugs and pharmaceutical innovation. Focusing on exogenous changes driven by U.S. demographic trends, we find a large effect of potential market size on the entry of non-generic drugs and new molecular entities. These effects are generally robust to controlling for a variety of supply-side factors and changes in the technology of pharmaceutical research. Chapter 2 investigates the effect of price-induced technology adoption on energy demand in U.S. manufacturing. I use plant data from the Census of Manufactures, 1967-1997, and identify technology adoption by comparing the energy efficiency of entrants and incumbents. I find a statistically significant effect of technological change, though the magnitude is small relative to changes in energy use due to factor substitution. The results suggest that technological change can reduce the long run effect of energy prices on growth, but by significantly less than previous research has suggested. Chapter 3 studies the response of the manufacturing sector to a carbon tax. I estimate long run price elasticities for fuels and electricity, exploiting the ability of entering plants to choose their technology in response to expected prices. A tax of $10 per metric ton of carbon would reduce emissions by 2 percent arid raise operating costs by 8 percent in the short run. Emissions would be 5 percent lower in the long run, and costs would be 5 percent higher.
(cont.) The tax would make plants more vulnerable to subsequent natural gas and distillate oil price shocks, and less sensitive to coal, residual and electricity shocks. Exit would increase by 0.2 percentage points.
by Joshua Abraham Linn.
Ph.D.
Chang, Brian S. M. Massachusetts Institute of Technology. "Profitability improvement through profit mapping". Thesis, Massachusetts Institute of Technology, 2014. http://hdl.handle.net/1721.1/90768.
Testo completoThesis: S.M., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2014. In conjunction with the Leaders for Global Operations Program at MIT.
Cataloged from PDF version of thesis.
Includes bibliographical references (pages 56-57).
Faced with a dynamically changing market, Boston Scientific's Cardiac Rhythm Management is seeking ways to increase its profitability. The division is experiencing a phenomenon where pulse generators and leads' product life cycle transitions may be slower than ideal. In addition, Boston Scientific is exploring ways to systematically and accurately assess its products' return on investments. The approach to the project is a technique called Profit Mapping. By carefully assessing the true full costs of each transaction, we can determine the actual profitability of each account and product and use the visualized results to detect anomalies, test hypotheses, and formulate action plans. The profit mapping tool allows us to compare profitability within each dimension of the business-individual product, account, sales person, territory, contract group, therapy system, or any combination of multiple dimensions. When we group data by accounts, we discover accounts that generate much higher profit than accounts that have higher revenue. Profit Map also shows some products or therapies traditionally believed to be unprofitable are actually high profit earners. Furthermore, time analysis of account profit maps revealed accounts whose revenue has been on the decline but profit on the rise thanks to transition in product mix. The delivery of the framework and its methodology concludes my internship but is only the beginning of Boston Scientific's journey to increase profitability. The Finance Department can now combine Profit Mapping data with the Sales Operations Department's experience and instincts to identify best practices that contribute towards higher revenue dollar efficiency, re-align sales incentives with company's profitability, and re-evaluate the opportunity cost of maintaining a marginal or net-loss account/product. In the long run, Profit Mapping can be scaled up to analyze world-wide data from all divisions to provide a clearer path to profitability.
by Brian Chang.
M.B.A.
S.M.
Kohnová, Markéta. "Marketing of non-profit organisations". Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4977.
Testo completoJackson, Cecil Wilfred. "The profit maximising pricing model". Thesis, Rhodes University, 1988. http://hdl.handle.net/10962/d1004597.
Testo completoMilani, Andrea <1987>. "IL BILANCIO NEL NON PROFIT". Master's Degree Thesis, Università Ca' Foscari Venezia, 2013. http://hdl.handle.net/10579/3145.
Testo completoLiu, Hong. "Commercial bank net interest margins, profit persistence and profit-growth relationships. A cross country study". Thesis, Bangor University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.496102.
Testo completoSeidner, Blake. "The Balance Between Financial and Quality Performance in For-Profit Hospitals versus Non-Profit Hospitals". Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1950.
Testo completoЧерноусов, В. В. "Фактори та шляхи підвищення прибутку на підприємстві (на прикладі ТОВ «Електросервіс-Південь»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Chernousov.pdf.
Testo completoУ роботі розглядаються теоретичні аспекти, такі як: поняття та значення прибутку в умовах ринку, методика оцінки прибутковості підприємства, наукові підходи щодо факторів підвищення прибутку. Проаналізовано загальну характеристику ТОВ «Електросервіс-Південь», проаналізовано та оцінено фінансово-економічний стан та показники прибутковості підприємства ТОВ «Електросервіс-Південь». Запропоновано заходи щодо покращення фінансових результатів діяльності ТОВ «Електросервіс-Південь».
The paper considers theoretical aspects, such as: the concept and meaning of profit in market conditions, methods of assessing the profitability of the enterprise, scientific approaches to the factors of increasing profits. The general characteristics of LLC "Electroservice-South" are analyzed, the financial and economic condition and profitability indicators of the enterprise of LLC "Electroservice-South" are analyzed and estimated. Measures to improve the financial results of the activities of LLC "Electroservice-South" are proposed.
Karpel, Nichole. "Examining Not-for-Profit Higher Education Faculty Attitudes and Knowledge Toward For-Profit Higher Education Institutions". Thesis, The George Washington University, 2013. http://pqdtopen.proquest.com/#viewpdf?dispub=3557567.
Testo completoOver the last decade, for-profit higher education has been the fastest growing segment within higher education. Despite the growth, little research exists about for-profit higher education institutions. The purpose of this exploratory, descriptive, quantitative study was to examine the attitudes and knowledge of higher education faculty toward for-profit higher education institutions.
A conceptual framework was used to understand various topics about for-profit higher education institutions. An instrument was developed to measure attitudes and knowledge and distributed through a web survey to 214 higher education faculty from public and private not-for-profit higher education institutions. Survey respondents totaled 111 and 107 useable surveys resulted in a 50% response rate. Descriptive analysis was used to understand attitudes and knowledge.
Results suggested that overall attitudes and knowledge varied based on individual topic. No differences in attitudes were found relative to gender, age, institution type, faculty rank, and years as higher education faculty. The study revealed the need for higher education institutions to share more data and for higher education faculty to engage in more research and policy discussions about the fastest growing segment within higher education, for-profit higher education institutions.
Omotowa, Ara Omobola. "Staffing Standards and Care Outcomes in For-Profit and Not-For-Profit Religious-Based Nursing Homes". ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4547.
Testo completoPoggi, M. Nicolas. "AUGURES : profit-aware web infrastructure management". Doctoral thesis, Universitat Politècnica de Catalunya, 2014. http://hdl.handle.net/10803/144620.
Testo completoDurante la última década, avances en tecnología junto al incremento de uso de Internet, están causando cambios en los usuarios finales, así como también a las empresas y proveedores de tecnología. La adopción masiva del acceso ubicuo a Internet de alta velocidad, crea cambios en la forma de interacción con las aplicaciones Web y en las expectativas de los usuarios en relación de calidad de servicio (QoS) y experiencia de usuario (UX) ofrecidas. Recientemente, el modelo de computación Cloud ha sido adoptado rápidamente para albergar y gestionar aplicaciones Web, debido a su inherente efectividad en costos y servidores bajo demanda. Sin embargo, los administradores de sistema aún tienen que tomar decisiones manuales con respecto a los parámetros de ejecución que afectan a los resultados de negocio p.ej. definir objetivos de QoS y métricas para escalar en número de servidores. Por estos motivos, entender la carga y el comportamiento de usuario (la demanda), pone nuevos desafíos a la planificación de capacidad y escalabilidad (el suministro), y finalmente el éxito de un sitio Web.Esta tesis contribuye al estado del arte actual en gestión de infraestructuras Web presentado: i) una metodología para predecir los beneficios de una sesión Web; ii) una metodología para determinar el efecto de tiempos de respuesta altos en las ventas; y iii) una política para la gestión de recursos basada en beneficios, al relacionar la capacidad de los servidores, QoS, y ventas. La propuesta se basa en aplicar técnicas Machine Learning (ML) a fuentes de datos de producción de un proveedor de Ecommerce, que ofrece aplicaciones Web populares. Donde los experimentos realizados muestran cómo modelos de comportamiento de usuario y de rendimiento de servidor pueden obtenerse de datos históricos; con el fin de determinar la relación entre la demanda y el suministro, según se utilizan los recursos. Produciendo así, métricas económicas que son luego aplicadas en políticas basadas en beneficios, para permitir la auto-configuración de infraestructuras Cloud a un número adecuado de servidores. Mientras que al mismo tiempo, la tesis provee información relevante para mejorar la gestión de infraestructuras Web de forma autónoma y aumentar los beneficios en aplicaciones de Ecommerce.
Chen, Qin. "Predictive modeling for non-profit fundraising /". Full-text of dissertation on the Internet (487.12 KB), 2010. http://www.lib.jmu.edu/general/etd/2010/masters/chenqx/chenqx_masters_04-23-2010.pdf.
Testo completoHeggli, Andre. "Knowledge management in Non-Profit Organizations". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-148574.
Testo completoTerpenning, Greg Eldon. "Not-for-profit agencies and privatization". Thesis, University of British Columbia, 1989. http://hdl.handle.net/2429/27325.
Testo completoArts, Faculty of
Social Work, School of
Graduate
Yagdiran, Eren. "Using Bitcoin for Fun and Profit". Thesis, KTH, Skolan för informations- och kommunikationsteknik (ICT), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-197366.
Testo completoCary, Matthew. "On profit maximization in mechanism design /". Thesis, Connect to this title online; UW restricted, 2007. http://hdl.handle.net/1773/6980.
Testo completoAsaftei, Gabriel. "Profit decomposition using a metafrontier approach". Diss., Online access via UMI:, 2006.
Cerca il testo completoAndersson, Markus, e Rikard Blomdahl. "Adjusting route charges to increase profit". Thesis, Linköpings universitet, Kommunikations- och transportsystem, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-104021.
Testo completoBrown, Vincent. "The UK interwar rate of profit". Thesis, Queen Mary, University of London, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.444366.
Testo completoBhargava, Sandeep. "The economic implications of profit sharing". Thesis, University of Oxford, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.284295.
Testo completoSanchez, Barrios Luis Javier. "Alternative profit scorecards for revolving credit". Thesis, University of Edinburgh, 2013. http://hdl.handle.net/1842/8043.
Testo completoClutts, Craig A. "Profit ability versus construction equipment maintenance". Thesis, West Lafayette, Indiana Purdue University Division of Construction Engineering and Management, 2010. http://hdl.handle.net/10945/4935.
Testo completoApproved for public release; distribution is unlimited
Construction equipment is a high cost of capital investment necessary for the successful existence of a private construction company and essential to the mission success of the Naval Construction Force (NCF). The highest impact cost factor other than the initial purchase investment is the expenses related to maintenance and repair. As the equipment ages, the ownership costs decrease and the operating expenses increase as the maintenance and repairs requirements grow. Both private and public entities desire to manage this high dollar investment for optimization of a perceived profit. This project recommends a decision support model that can be used by private and public entities alike to determine the best fit acquisition method between rent-lease-buy and guidance for profitability optimization. Methods of life cycle cost estimating and decision methods were researched and compared. Data was acquired from equipment rental companies, private construction companies and the NCF. This data was analyzed to select the appropriate decision factors and develop the Construction Equipment Profitability Optimization Model (CEPOM). This model can be implemented by small private construction companies with minimal overhead and a small charging base, and a public entity such as the NCF.
Khurdajian, Angela. "Non-profit community mental health clinic". Thesis, California State University, Long Beach, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=1595233.
Testo completoThe dynamic mental health landscape has placed undue strain on hospitals, providers, and the community at large, resulting in gross inequities in access to care for underserved populations. This business plan proposes the establishment of a Los Angeles area non-profit community mental health clinic, embedded with a mission to accept adult patients suffering from co-occurring mental health and chronic medical conditions, regardless of insurance status and ability to pay. Under the Patient Centered Medical Home model, the aim of the Clinic will be to treat patients holistically by incorporating an interdisciplinary team of clinicians to ensure optimal health outcomes. While this plan acknowledges the challenges in serving indigent populations, the Clinic will contract with Medi-Cal and commit to continuous fundraising efforts to remain financially sustainable in order to improve the health of vulnerable Angelenos.
Beer, Sebastian, e Jan Loeprick. "Profit Shifting: Drivers and Potential Countermeasures". WU Vienna University of Economics and Business, Universität Wien, 2013. http://epub.wu.ac.at/3893/1/SSRN%2Did2271539.pdf.
Testo completoSeries: WU International Taxation Research Paper Series
Kazi-tani, Zakaria, e Alvarez André Ramirez. "Optimizing the Nuclear Waste Fund's Profit". Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-163865.
Testo completoPierson, Kawika (Kawika Paul). "Profit cycle dynamics by Kawika Pierson". Thesis, Massachusetts Institute of Technology, 2011. http://hdl.handle.net/1721.1/68865.
Testo completoCataloged from PDF version of thesis.
Includes bibliographical references (p. 102-105).
My thesis consists of three essays investigating the existence, causes, and mitigation of profit cycles at an industry level. The first essay examines profit cycles by proposing that the industry-specific features of how competition acts on a firm are important determinants of how mean reversion manifests in firm earnings. The evidence suggests that because competition has inertia, caused by the time to build productive capacity specific to each industry, earnings do not smoothly revert to the mean, but instead cycle around it. Since these findings affect research that uses expected earnings models, lags of capital expenditure are used as a proxy for competition in a regression model of firm earnings and are shown to be significant determinants of the earnings reported. The second essay seeks to explain why aggregate airline industry profits have displayed cyclicality since deregulation in 1978. In order to better understand the causes of these profit cycles, I build a large-scale model of the airline industry that includes more endogenous feedbacks than previous models, as well as formulations for several strategies that have been employed by airlines to mitigate the cycles. While I find that, consistent with earlier research, the delay in acquiring capacity is an important determinant of the behavior of airline profits, I also show that multiple negative feedback loops are involved in the intensity and periodicity of the profit cycle in the airline industry. Specifically, analysis of my model suggests that the growing reliance on yield management as a tool for determining ticket prices has exacerbated the volatility of airline industry profits. The third essay focuses on the insurance industry, where the delay in building productive capacity is short. I build and analyze a parsimonious model of the property-casualty insurance industry, and show results which suggest that delays in adjusting the characteristics of underwritten insurance policies are responsible for the oscillatory behavior. Simulations where the industry increases both the target level of capital reserves, and the attention paid to the adequacy of that level, show significantly reduced profit variance.
Ph.D.
Trippi, Brandi L. "Saenger Theatre: for-profit arts organization". ScholarWorks@UNO, 2005. http://scholarworks.uno.edu/aa_rpts/8.
Testo completoMouloungui, Clotaire. "L'admissibilité du Profit dans la Subrogation". Tours, 1993. http://www.theses.fr/1993TOUR1001.
Testo completoA recourse deriving from subrogation higher than the price paid for obtaining a credit in subrogation holds a threat for the other creditors of the debtor. Because their rank on the list of creditors could then turn up worse than logically forseeable. In other words, the amount's limitation of the recourse doesn't make itself clear by the benevolence, by the modest amount of 'personal recourses', or by an arbitrary hostility towards the realization of a benefit by the new creditor. So, in the absence of risks for these third parties, the recourse will exceed lawfully the price paid. For example, when the former creditor has agreed to less than his due. Or else, when the attachments and the facilities of credit collection prove to be lucrative : escalator clause, compel, and so on. Finally, subrogation, espacially, that consented by the creditor will become an incomparable tool of credits' handing down. Because, as it is, it offers immediate validity of conveyance, impossility to refuse to pay relatively to the former creditor, neutraly of 'property's reserve clause' and possibility of carrying away civil, commercial or mixed obligations
Pasupathy, Kalyan Sunder. "Sustainability of the Service-Profit Chain". Diss., Virginia Tech, 2006. http://hdl.handle.net/10919/26257.
Testo completoPh. D.
Magnusson, Josef. "The State and Non-profit Organizations". Thesis, Malmö högskola, Fakulteten för hälsa och samhälle (HS), 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-25776.
Testo completoThis study examines the strategies four organizations from the voluntary sector uses to manage its cooperation with the State. The study takes its starting point in Staffan Johansson's theory of how imposing a non-profit sector with a homogenization pressure. By investigating various characteristics of the voluntary sector, such as ideology, economic conditions and the possibility of criticism, explores how organizations perceive their role in co-operation. The study shows that ideology and the economic environment plays key role in how organizations can structure themselves both as a organization and their work. In relation to the state, it seems important that resource dependence is not too one-sided for organizations to retain its character, ideology and control over their activities.
Dahy, Mustafa. "Introducing lean in non-profit organizations". Thesis, Karlstads universitet, Fakulteten för hälsa, natur- och teknikvetenskap (from 2013), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-74751.
Testo completoSlappy, LaTesha. "Strategies for Not-for-Profit Sustainability". ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6766.
Testo completoSilvestro, Giuseppe. "Il fallimento degli enti non profit". Doctoral thesis, Universita degli studi di Salerno, 2015. http://hdl.handle.net/10556/1959.
Testo completoL’inadeguatezza dell’apparato dello Stato a fornire un compiuto riscontro alle esigenze e ai bisogni di tutte le fasce della popolazione, ha negli anni sollecitato l’iniziativa privata da parte dei cittadini tesa a porre rimedio alle lacune dell’apparato statuale. L’iniziativa privata ha dato vita ad una vasta e multiforme realtà composta da una serie di organizzazioni, caratterizzate da finalità solidaristiche e assistenzialistiche, integrative e per certi versi sostitutive all’agire dello Stato, e costituenti il c.d. terzo settore, una sorta di stato parallelo strutturato per soddisfare i bisogni delle classi meno abbienti. Nell’ultimo trentennio con l’avvento del c.d. stato sociale, teso a garantire un minino di sostegno a tutte le fasce delle popolazione, a prescindere dalla loro condizione economica, il terzo settore ha conosciuto un notevole sviluppo caratterizzato dal proliferare delle organizzazioni che lo compongono, i c.d. enti non profit. Per ente non profit si è soliti qualificare quelle organizzazioni senza scopo di lucro che hanno il fine esclusivo di soddisfare i bisogni sia dei propri membri che dei terzi. Tali organizzazioni sono deputate al perseguimento di un fine altruistico, ma ciò non esclude che gli enti non profit possano anche svolgere attività diretta alla produzione di utili (lucro oggettivo), che non è possibile distribuire nei confronti dei componenti della compagine istituzionale (lucro soggettivo), bensì vi è l’obbligo statutario di reimpiegarli per realizzare le finalità sociali. Lo svolgimento di attività commerciale è di vitale importanza per un ente non profit, in quanto solo in questo modo potrà dotarsi delle giuste risorse per poter realizzare al meglio i fini solidaristici e sociali per il perseguimento dei quali l’ente stesso è stato predisposto. A causa dell’assenza di una disciplina organica ed uniforme, il settore del non profit si presenta capace di accogliere al suo interno una varietà di istituzioni, ciascuna con proprie peculiarità e anche molto diverse tra loro, caratterizzate dal minimo comune denominatore del perseguimento di attività solidaristica e del divieto di distribuzione degli utili. Il presente lavoro dopo aver analizzato l’evoluzione della disciplina del settore non profit e del fallimento, va ad indagare sulla possibilità per un ente non profit di esercitare attività commerciale e sulla successiva ed eventuale sottoposizione a fallimento, specie per ciò che concerne il regime dell’estensione della procedura concorsuale nei confronti dei membri dell’ente. Infine, particolare attenzione è stata riservata all’istituto dell’impresa sociale, predisposto dal legislatore nel 2006 e rappresentante la possibilità sia per un ente originariamente lucrativo di perseguire finalità a carattere sociale, sia per un ente non profit di strutturarsi in forma d’impresa per perseguire finalità solidaristiche. In questo caso, il legislatore, ha predisposto per la regolamentazione di eventuali patologie derivanti dall’attività d’impresa, la procedura di liquidazione coatta amministrativa piuttosto che il fallimento, a testimonianza della volontà dello stesso di salvaguardare le iniziative a rilevanza sociale, in quanto al termine della procedura concorsuale, laddove ci sia un patrimonio residuo, lo stesso verrà reimpiegato per il soddisfacimento di altre istanze sociali.
XIII n.s.
Schultheiss, Luc. "Auswirkungen der Profit-Center-Organisation auf die Ausgestaltung des Controlling /". [S.l.] : [s.n.], 1990. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=002190926&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.
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Testo completoArmagnac, Wendy Bowers. "A study of effective supervisor/employee communication in a not-for-profit and a for-profit organization". Scholarly Commons, 2006. https://scholarlycommons.pacific.edu/uop_etds/630.
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