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Статті в журналах з теми "Nonprofit regulation"

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Автор: Grafiati

Опубліковано: 10 грудня 2022

Оновлено: 28 січня 2023

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1

Searing, Elizabeth A. M. "Life, Death, and Zombies: Revisiting Traditional Concepts of Nonprofit Demise." Journal of Public and Nonprofit Affairs 6, no. 3 (December 1, 2020): 354–76. http://dx.doi.org/10.20899/jpna.6.3.354-376.

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There is a robust literature examining financial vulnerability and demise of nonprofit organizations, particularly in the United States. However, much of this knowledge stems from inconsistent definitions of nonprofit demise. Using eight comparative case studies, this study revisits traditional definitions of nonprofit life and death to better reflect actual organizational operating status. Following this reclassification, findings from this study show that certain internal and external characteristics are more important in determining a nonprofit’s operational status. In particular, nonprofits whose missions involve a particular regulation are more likely to close due to mission completion or obsolescence; however, these nonprofits also tend to either reincarnate or expand scope if other factors are favorable. The findings also appear to show that the existence of conflict or competition with an outside entity boosts nonprofit cohesion. Internal tensions, however, are particularly harmful.

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2

Neely, Daniel G. "The Impact of Regulation on the U.S. Nonprofit Sector: Initial Evidence from the Nonprofit Integrity Act of 2004." Accounting Horizons 25, no. 1 (March 1, 2011): 107–25. http://dx.doi.org/10.2308/acch.2011.25.1.107.

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SYNOPSIS: The early 2000s revealed a series of high-profile financial frauds in the corporate and nonprofit sectors. In response to several of these financial scandals, California passed the Nonprofit Integrity Act (NIA) of 2004. This seminal piece of governance regulation sought to increase financial transparency and mitigate fundraising abuses by California charitable organizations. This study examines the characteristics of California charitable organizations before and after the Act to understand the initial impact the Act had on nonprofit organizations. Key findings from the study include limited reported improvement in financial reporting quality and an increase in accounting fees following the implementation of the Act. California nonprofits subject to the Act’s provisions did exhibit an increase in executive compensation following the implementation of the Act; however, the increase was less than that exhibited by the population of nonprofits during the same time period. Overall, the results of this study suggest that the initial impact of regulations similar to the NIA is greatest for organizations that did not previously have a financial statement audit.

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3

Hu, Ming, and Chao Guo. "Fundraising Policy Reform and its Impact on Nonprofits in China: A View from the Trenches." Nonprofit Policy Forum 7, no. 2 (June 1, 2016): 213–36. http://dx.doi.org/10.1515/npf-2016-0003.

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AbstractAfter decades of strict charitable solicitation regulation, the Chinese government has recently begun to experiment with fundraising policy reforms in some local jurisdictions. In this comparative study of two metropolitan cities, Shanghai and Guangzhou, we examine the nature, content, and scope of the reform and its impact on nonprofit organizations. Our archival analysis indicates that the new policies in both cities helped create a more supportive regulatory environment for the nonprofit sector, though they differed in the extent to which policy change departed from the status quo. Yet somewhat surprisingly, the reform elicited a lukewarm reaction from the nonprofit sector: only a very small fraction of nonprofit organizations actually fundraised under the new policies, and their performance varied remarkably. Our field work further reveals that many nonprofit leaders had reservations about the policy initiatives. Possible reasons for such reservations include fragmented policies on nonprofit registration and taxation, discretionary authorization system, and the weak fundraising capacity of nonprofits.

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4

Trætteberg, Håkon Solbu, and Audun Fladmoe. "Quality Differences of Public, For-Profit and Nonprofit Providers in Scandinavian Welfare? User Satisfaction in Kindergartens." VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations 31, no. 1 (October 3, 2019): 153–67. http://dx.doi.org/10.1007/s11266-019-00169-6.

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Abstract Research on differences between public, for-profit, and nonprofit providers of welfare services has provided mixed findings, depending on welfare state arrangement, regulation, and service area. This paper’s objective is to study the differences between public, nonprofit (cooperatives and other nonprofits), and for-profit welfare providers from the perspective of the users in the tightly regulated Scandinavian context. We ask how the users perceive the providers from different sectors differently and how this variation can be explained. The study relies on a large-scale survey carried out in 2015 in the city of Oslo, Norway. From the survey, we identify the two main results. First, despite limited differences, users of nonprofit kindergartens are generally more satisfied than users of for-profit and public kindergartens. Second, an important explanation for variations in user satisfaction among kindergartens is identified in a pocket of regulatory leniency: the quality of food service. This is the only expense that varies among kindergartens in Norway. These results indicate that more lenient regulations could potentially increase provider distinctiveness. Based on the existing literature, we discuss why nonprofit providers seem to fare better in the minds of users than public and for-profit providers.

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5

Сакович, Ольга, and Olga Sakovich. "NONPROFIT LEGAL ENTITIES IN THE LEGISLATION OF CZECH REPUBLIC AND SLOVAKIA." Journal of Foreign Legislation and Comparative Law 2, no. 1 (March 16, 2016): 0. http://dx.doi.org/10.12737/18184.

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The author observes different stages of legal regulation of nonprofit organization activities from 1990 till our days in Czech Republic and Slovakia in presented article. The author attends the reforms of civil legislation, which were carried out in this states, and notes the differences in methods of carrying out the reforms in Czech Republic and Slovakia, in spite of existing dualism of private law in both countries. The article reveals the results of Czech reforms of legislation, regulating nonprofit legal persons. The author examines the established system of common and special laws, regulated nonprofit organizations in Czech Republic and Slovakia and points out their identity and differences. Author reviews the law terms which are used in legislation and science literature of both states. Also author underlines that in the civil codes of Czech Republic and Slovakia legal persons are not divided into commercial legal entities and nonprofit legal entities. The types of nonprofit organizations in Czech Republic and Slovakia are examined in the present article and the main attention author pays to government legal persons and their structure. Author explores legislative regulation of commercial activities of nonprofit organization. Also author of the article pays attention to fundraising of nonprofit organizations and their taxation. On the basis of the research the author defines the trends of legal regulation of this category of legal persons, and underlines the importance of the nonprofit sector in social and economic life in the Czech Republic and Slovakia.

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6

Dhole, Sandip, Saleha B. Khumawala, Sagarika Mishra, and Tharindra Ranasinghe. "Executive Compensation and Regulation-Imposed Governance: Evidence from the California Nonprofit Integrity Act of 2004." Accounting Review 90, no. 2 (October 1, 2014): 443–66. http://dx.doi.org/10.2308/accr-50942.

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ABSTRACT This study examines the impact of the California Nonprofit Integrity Act of 2004 on CEO compensation costs in affected organizations. Contrary to the stated objective of the Act that executive compensation is “just and reasonable,” we find that CEO compensation costs for affected nonprofits during the post-regulation periods have increased by about 6.3 percent when compared with a control group of comparable unaffected nonprofits. In addition, the relative increase in CEO compensation appears to come from nonprofits that have experienced greater regulatory cost increases. We do not find evidence that the Act resulted in a change in CEO pay performance sensitivity. The observed CEO pay increase is not systematically different across nonprofits that underpaid versus those that overpaid their CEOs during pre-Act periods. Overall, this paper highlights the unintended consequences of regulatory attempts to enhance governance in the not-for-profit sector.

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7

Bies, Angela L. "Evolution of Nonprofit Self-Regulation in Europe." Nonprofit and Voluntary Sector Quarterly 39, no. 6 (July 14, 2010): 1057–86. http://dx.doi.org/10.1177/0899764010371852.

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8

Insopov, Abdugaffor Abdusamadovich. "LEGAL REGULATION QUOTIENT NONPROFIT ORGANIZATION IN UZBEKISTAN." Theoretical & Applied Science 39, no. 07 (July 30, 2016): 103–6. http://dx.doi.org/10.15863/tas.2016.07.39.18.

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9

Hale, Kathleen. "Understanding Nonprofit Transparency: The Limits of Formal Regulation in the American Nonprofit Sector." International Review of Public Administration 18, no. 3 (December 2013): 31–49. http://dx.doi.org/10.1080/12294659.2013.10805262.

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10

Searing, Elizabeth A. M. "Charitable (Anti)Trust: The Role of Antitrust Regulation in the Nonprofit Sector." Nonprofit Policy Forum 5, no. 2 (October 1, 2014): 261–88. http://dx.doi.org/10.1515/npf-2014-0006.

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AbstractThe purpose of this study is to address the ambiguities in the application of anti-trust regulations to the nonprofit sector. We first survey policy tools and their diverse historical usage in nonprofit and mixed markets, specifically in professional associations, hospitals, and education. This analysis informs the development of a typology of anti-competitive nonprofit markets which is used to classify the three historical examples into eight traits. Finally, this typology is applied to three new markets – animal shelters, thrift stores, and soup kitchens – which have less in common with purely for-profit markets and have little or no discussion in antitrust literature. We find that the nonprofit form per se does not indicate an absence of anticompetitive practices or antitrust concerns; however, certain combinations of attributes – such as purely donative revenues and an absence of pricing ability – make the threat of anticompetitive practice less oppressive.

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11

Jing, Yijia, René Torenvlied, Minna van Gerven, and Jia Cao. "Nonprofit contracting and partnership in elderly care: a comparison between china and the Netherlands." Global Public Policy and Governance 1, no. 2 (March 29, 2021): 136–58. http://dx.doi.org/10.1007/s43508-021-00009-8.

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AbstractThis paper offers an empirical account of the engagement and success of nonprofits in contracting for elderly care in China and the Netherlands as two contrasting contexts. While contracting as an innovation demonstrates a state-centered approach in China, its Dutch counterpart has sought a balance between state and professional influences. The paper argues that public sector reforms, civil society development and social regulation support schemes contextualize the engagement and success of nonprofits in contracting for elderly care. Surveys among the managers of 176 elderly care organizations in Shanghai and 70 elderly care organizations in the Netherlands shows that the fundamental elements of nonprofit contracting in elderly care are strikingly similar between both contexts, although their manifestation is shaped by each specific institutional context.

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12

Singh, Simone R., Gary J. Young, Lacey Loomer, and Kristin Madison. "State-Level Community Benefit Regulation and Nonprofit Hospitals' Provision of Community Benefits." Journal of Health Politics, Policy and Law 43, no. 2 (April 1, 2018): 229–69. http://dx.doi.org/10.1215/03616878-4303516.

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Abstract Do nonprofit hospitals provide enough community benefits to justify their tax exemptions? States have sought to enhance nonprofit hospitals' accountability and oversight through regulation, including requirements to report community benefits, conduct community health needs assessments, provide minimum levels of community benefits, and adhere to minimum income eligibility standards for charity care. However, little research has assessed these regulations' impact on community benefits. Using 2009–11 Internal Revenue Service data on community benefit spending for more than eighteen hundred hospitals and the Hilltop Institute's data on community benefit regulation, we investigated the relationship between these four types of regulation and the level and types of hospital-provided community benefits. Our multivariate regression analyses showed that only community health needs assessments were consistently associated with greater community benefit spending. The results for reporting and minimum spending requirements were mixed, while minimum income eligibility standards for charity care were unrelated to community benefit spending. State adoption of multiple types of regulation was consistently associated with higher levels of hospital-provided community benefits, possibly because regulatory intensity conveys a strong signal to the hospital community that more spending is expected. This study can inform efforts to design regulations that will encourage hospitals to provide community benefits consistent with policy makers' goals.

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13

Bottega, Lucie, and Jenny De Freitas. "Public, Private and Nonprofit Regulation for Environmental Quality." Journal of Economics & Management Strategy 18, no. 1 (March 2009): 105–23. http://dx.doi.org/10.1111/j.1530-9134.2009.00209.x.

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14

Gugerty, Mary Kay. "The Emergence of Nonprofit Self-Regulation in Africa." Nonprofit and Voluntary Sector Quarterly 39, no. 6 (August 2, 2010): 1087–112. http://dx.doi.org/10.1177/0899764010372972.

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15

Kennedy, Denis. "American standards: definition and differentiation through nonprofit regulation." Journal of Civil Society 14, no. 3 (July 3, 2018): 257–74. http://dx.doi.org/10.1080/17448689.2018.1496378.

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16

Irvin, Renee A. "Lessons from Environmental Regulation for the Nonprofit Sector." Annals of Public and Cooperative Economics 73, no. 3 (September 2002): 353–74. http://dx.doi.org/10.1111/1467-8292.00196.

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17

Morshed, Zakir, Mohshin Habib, and Christine Jubb. "Does Regulation Influence Microfinance Institutions to Be More Client-Responsive?" International Journal of Financial Studies 8, no. 4 (October 20, 2020): 63. http://dx.doi.org/10.3390/ijfs8040063.

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The regulation of microfinance services is likely to have a wide-ranging influence on the microfinance sector, particularly on institutions and their clients. This paper reveals the impact of a specific regulatory regime, the “Microcredit Regulatory Authority Act, 2006”, enacted by the Bangladesh government to monitor and supervise nonprofit nongovernment organizations (NGOs). We analyzed survey and interview data provided by clients of both nonprofit microfinance institutions (MFIs) registered under the Act and nonprofit institutions that are unregistered, all lending only to women. Client-level analysis using fixed effects for specific MFI membership is applied, focusing on the role of regulation by comparing protections as consumers of financial intermediations in terms of financial literacy, awareness, and status of clients of registered and unregistered MFIs. We found compelling evidence of a positive association between the financial status, financial literacy, and financial awareness of clients of registered MFIs, but not unregistered MFIs. These findings support the need for MFIs to implement consumer protection measures and inform their consumers about key issues to achieve improved client outcomes.

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18

Irvin, Renée A. "State Regulation of Nonprofit Organizations: Accountability Regardless of Outcome." Nonprofit and Voluntary Sector Quarterly 34, no. 2 (June 2005): 161–78. http://dx.doi.org/10.1177/0899764004272189.

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19

Johnston, Michael. "The Internet and the regulation of the nonprofit sector." New Directions for Philanthropic Fundraising 1999, no. 25 (1999): 39–56. http://dx.doi.org/10.1002/pf.2503.

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20

Cordery, Carolyn, and Dalice Sim. "Regulatory reform: distinguishing between mutual-benefit and public-benefit entities." Journal of Public Budgeting, Accounting & Financial Management 31, no. 3 (September 2, 2019): 431–50. http://dx.doi.org/10.1108/jpbafm-12-2018-0148.

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Purpose The purpose of this paper is to analyse nonprofit regulation through comparing and contrasting mutual-benefit and public-benefit entities. It ascertains how these entities differ in size, publicness, tax benefits and whether these differences might suggest regulatory costs should be differentiated. Design/methodology/approach This mixed-methods study utilises financial data, submissions and interviews. Findings There are stark differences in these two types of regulated nonprofit entities. Members should be the primary monitoring agency/ies for mutual-benefit entities, but financial reports should be understandable to these members. Nevertheless, the availability of tax concessions, combined with the benefits of limited liability, suggest mutual-benefit entities should be regulated and monitored by government in a way sympathetic to their size. Research limitations/implications As with most research, a limitation is this study’s focus on a single jurisdiction. Practical implications The differences in these entities’ characteristics are important for designing regulation. Social implications Better regulation is likely to require a standard set of financial reporting standards. Government has the right to demand disclosures due to benefits mutual-benefit entities enjoy. Originality/value In comparison to studies utilising only public-benefit data, this study uses unique data sets to compare public-benefit and mutual-benefit entities and presents nonprofit sector participant’s perceptions of these differences in context. This enables analysis of how better regulation could be achieved.

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21

GRANTSEVA, T. G. "NONPROFIT ORGANIZATION IN MODERN CONDITIONS OF LEGAL AND TAX REGULATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 3 (2020): 11–15. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.03.002.

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22

Tremblay-Boire, Joannie, Aseem Prakash, and Mary Kay Gugerty. "Regulation by Reputation: Monitoring and Sanctioning in Nonprofit Accountability Clubs." Public Administration Review 76, no. 5 (March 9, 2016): 712–22. http://dx.doi.org/10.1111/puar.12539.

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23

Iyer, Venkataraman M., and Ann L. Watkins. "Adoption of Sarbanes-Oxley Measures by Nonprofit Organizations: An Empirical Study." Accounting Horizons 22, no. 3 (September 1, 2008): 255–77. http://dx.doi.org/10.2308/acch.2008.22.3.255.

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SYNOPSIS: This paper reports the results of a survey of 215 nonprofit organizations to determine the degree to which these organizations have voluntarily adopted provisions of the Sarbanes-Oxley Act of 2002 (SOX). The authors believe that this research is timely and important as several states are considering implementing regulation that would have implications for stricter accountability measures for nonprofit organizations. Results indicate that many of the nonprofits in this survey have either already adopted governance measures similar to those prescribed by SOX or are in the process of doing so. The regression results indicate that size of budget, size of the board of directors, and proportion of independent members on the board are significantly related to the presence of an audit committee. Organizations engaging external or internal auditors are more likely to have a code of conduct and have periodic assessments of internal controls. The presence of an internal audit function is also significantly related to management certification of financial reports. The regression analysis on a composite SOX measure (which was calculated by summing the responses to questions on adoption of an audit committee, code of conduct, whistleblower protection, management certification of financial reports, and periodic assessments of internal controls) indicates that the presence of an external and/or an internal audit is significantly related to the adoption of such SOX measures.

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24

De França, Jose Antonio, Clesia Camilo Pereira Pereira, Eduardo Tadeu VIEIRA Vieira, Paulo César de Melo Mendes Mendes, José Humberto Cruz Cruz, and Rubens Peres Foster Foster. "The The process of accountability in third sector organizations in Brazil." International Journal of Innovation Education and Research 7, no. 5 (May 31, 2019): 62–77. http://dx.doi.org/10.31686/ijier.vol7.iss5.1473.

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This article examines the accountability process of private foundations that are overseen by the Public Prosecutor's Office for the Federal District and Territories (MPDFT) in Brazil. Accountability is a process that provides credibility to the management of nonprofit organizations. Private foundations and nonprofit civil associations use public resources by means of tax exemptions and fiscal immunity when they perform their statutory activities, mainly those related to education, health and social assistance. The research analyzes accounting reports of a sample of 31 private foundations to verify compliance to eight basic requirements of the accounting regulation ITG 2002/12 applicable to third sector nonprofit organizations. By using comparative and quantitative methodology, the research identifies robust evidences that the private foundations overseen by the MPDFT do not fully comply with basic regulatory requirements and produce incomplete accountability.

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25

Bjork, David Albert. "Regulation of Executive Compensation at Nonprofit Health Care Organizations: Coming Changes?" INQUIRY: The Journal of Health Care Organization, Provision, and Financing 47, no. 1 (February 2010): 7–16. http://dx.doi.org/10.5034/inquiryjrnl_47.01.7.

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26

Keating, Elizabeth K., and Peter Frumkin. "Reengineering Nonprofit Financial Accountability: Toward a More Reliable Foundation for Regulation." Public Administration Review 63, no. 1 (January 2003): 3–15. http://dx.doi.org/10.1111/1540-6210.00260.

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27

Simon, Karla W. "Book Review: Governing Nonprofit Organizations: Federal and State Law and Regulation." Nonprofit and Voluntary Sector Quarterly 36, no. 1 (March 2007): 181–84. http://dx.doi.org/10.1177/0899764006296790.

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28

AbouAssi, Khaldoun, and Angela Bies. "Relationships and resources: the isomorphism of nonprofit organizations’ (NPO) self-regulation." Public Management Review 20, no. 11 (November 15, 2017): 1581–601. http://dx.doi.org/10.1080/14719037.2017.1400583.

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29

Leone, Andrew J., R. Lawrence Van Horn, and Gerard J. Wedig. "Abnormal returns and the regulation of nonprofit hospital sales and conversions." Journal of Health Economics 24, no. 1 (January 2005): 113–35. http://dx.doi.org/10.1016/j.jhealeco.2004.07.004.

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30

Lukinova, Elena. "Application of IFRS by non-profit organizations." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 7 (July 1, 2020): 34–44. http://dx.doi.org/10.33920/med-17-2007-04.

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Federal accounting standards (hereinafter — FAS) are included in the Federal law “on accounting” as part of the basic documents in the field of accounting regulation. They are mandatory and must be developed on the basis of international standards (IFRS). The FAS is approved by the Ministry of Finance of the Russian Federation, which is the authorized Federal body responsible for developing state policy and legal regulation in the field of accounting and financial reporting in the Russian Federation in accordance with the program for developing Federal standards. At the same time, there are diferent Programs for non-governmental non-profit organizations and nonprofit organizations in the public sector. The issue of transition to IFRS in accounting in the Russian Federation has been discussed for several years. However, the mass transition to IFRS of accounting entities was delayed. This article discusses the practical application of IFRS by nonprofit organizations (including public sector organizations).

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31

Gugerty, Mary Kay, Mark Sidel, and Angela L. Bies. "Introduction to Minisymposium: Nonprofit Self-Regulation in Comparative Perspective-Themes and Debates." Nonprofit and Voluntary Sector Quarterly 39, no. 6 (August 2, 2010): 1027–38. http://dx.doi.org/10.1177/0899764010372971.

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32

Pickle, J. J. "Federal regulation of the nonprofit world: From congressional oversight to “intermediate sanctions”." New Directions for Philanthropic Fundraising 1997, no. 15 (1997): 7–18. http://dx.doi.org/10.1002/pf.41219971503.

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33

Dietz, Nathan, Putnam Barber, Cindy Lott, and Mary Shelly. "Exploring the Relationship between State Charitable Solicitation Regulations and Fundraising Performance." Nonprofit Policy Forum 8, no. 2 (September 26, 2017): 183–204. http://dx.doi.org/10.1515/npf-2017-0009.

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AbstractIn the USA, the regulatory framework for fundraising by charitable organizations has been described as a “50-state mix of fees, registration, auditing, and financial reporting requirements” (Irvin 2005, “State Regulation of Nonprofit Organizations: Accountability Regardless of Outcome.” Nonprofit and Voluntary Sector Quarterly 34 (2):161–178). However, little is known about how differences in state fundraising regulations might affect the ability of organizations to raise funds from donors. State charities regulation is intended to cultivate an environment that incentivizes giving and reduces fraud, where donor dollars are maximized for the mission to which they are given. Whether current charitable solicitation regulations actually succeed or impede this regulatory goal is the subject of this paper. For this research, we create an index of fundraising regulatory breadth, based on the presence or absence of key components of state charitable solicitation regulations. We use a nationally representative, longitudinal database to examine the impact of state fundraising regulations on fundraising performance. The database, which contains details of over 110 million gift transactions recorded by charities between 2006 and 2016, permits the creation of several organization-level metrics used by professional fundraisers. These metrics serve as dependent variables in multivariate models, where the control variables characterize the charitable environment of the states where the organizations are located. Although space does not permit a complete description of our results, we suggest that further research will add to the understanding of how to construct effective regulation of these and other transactions. The analysis compares state-level measures of fundraising performance, which summarize the organization-level metrics calculated from the multivariate analysis, with the state-level values of the regulatory breadth index. The results of the analysis suggest that organizations tend to have lower values for these fundraising metrics, controlling for the characteristics of the state’s charitable environment, in states that have more robust regulatory regimes (where more activities are covered). However, these results appear to be largely a result of the influence of those states where both (1) regulatory breadth is greater and (2) the oversight system is bifurcated: that is, oversight of fundraising is located in both the state attorney general’s office and another state agency, such as a secretary of state’s office.

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Morgan, Gareth G. "The use of charitable status as a basis for regulation of nonprofit accounting." Voluntary Sector Review 1, no. 2 (July 1, 2010): 209–32. http://dx.doi.org/10.1332/204080510x511256.

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35

Breen, Oonagh B., Alison Dunn, and Mark Sidel. "Riding the Regulatory Wave: Reflections on Recent Explorations of the Statutory and Nonstatutory Nonprofit Regulatory Cycles in 16 Jurisdictions." Nonprofit and Voluntary Sector Quarterly 48, no. 4 (March 21, 2019): 691–715. http://dx.doi.org/10.1177/0899764019837602.

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This article explores both state-based regulation and self-regulation, shared narratives, and lessons to better understand the interaction of these two forms of regulation in the nonprofit space. “The Context” section outlines six preliminary research questions that inform the work. “The Framework” section then outlines the regulatory framework, focusing on various regulatory motivations, before “The Findings” section turns to country findings. In unpacking some of the major findings, we look first at state perspectives on the role of regulation before considering the sector’s perspective. Taking both on board enables us to configure the relationship spectrum between state and sector when it comes to regulation and to begin to identify, based on the 16 case studies undertaken, the most common triggers for regulatory change identified therein and to reframe them through the development of a series of five regulatory propositions and seven environmental variables to help understand how different forms of regulation are triggered and interact.

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36

Sidel, Mark. "The Promise and Limits of Collective Action for Nonprofit Self-Regulation: Evidence From Asia." Nonprofit and Voluntary Sector Quarterly 39, no. 6 (August 10, 2010): 1039–56. http://dx.doi.org/10.1177/0899764010371514.

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37

Carroll, Kathleen A., and Brad R. Humphreys. "Nonprofit decision making and social regulation: the intended and unintended consequences of Title IX." Journal of Economic Behavior & Organization 43, no. 3 (November 2000): 359–76. http://dx.doi.org/10.1016/s0167-2681(00)00122-0.

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38

Suwardi, Suwardi. "Kualitas Publikasi Laporan Keuangan Perguruan Tinggi Swasta Terhadap Kepatuhan Kewajiban Pajak Penghasilan Badan." Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi 24, no. 1 (March 13, 2021): 12–32. http://dx.doi.org/10.35591/wahana.v1i24.292.

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Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.

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Marmor, Theodore R. "New York's Blue Cross and Blue Shield, 1934–1990: The Complicated Politics of Nonprofit Regulation." Journal of Health Politics, Policy and Law 16, no. 4 (1991): 761–92. http://dx.doi.org/10.1215/03616878-16-4-761.

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Moon, Jihwan, and Steven M. Shugan. "Nonprofit Versus For-Profit Health Care Competition: How Service Mix Makes Nonprofit Hospitals More Profitable." Journal of Marketing Research 57, no. 2 (March 5, 2020): 193–210. http://dx.doi.org/10.1177/0022243719901169.

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This article studies the intersection between the largest U.S. industry—health care—and the $1 trillion nonprofit sector. Using analytical and empirical analyses, the authors reveal the marketing strategies helping private nonprofit hospitals achieve higher output, prices, and profits than for-profit hospitals. Nonprofit hospitals, focusing on both profits and output, obtain these outcomes by expanding their service mix with high-priced premium specialty medical services (PSMS), whereas for-profit hospitals can be more profitable with higher prices for basic services. Competition increases the differences between nonprofit and for-profit hospitals in PSMS breadth, output, and prices. Nonprofit hospitals lose their competitive advantage when competing with other nonprofits; that is, presence of a for-profit competitor broadens available nonprofit PSMS. With broader service mixes, nonprofits focus more on national advertising than for-profits because PSMS (e.g., pediatric trauma, neurosurgery, heart transplants, oncology) require larger geographic markets than local basic services (e.g., laboratory, diagnostics, nursing, pharmaceutics). Exogenous, heterogeneous state regulations restricting for-profit hospital entry help econometric identification (i.e., markets prohibiting for-profits act as controls). Service mix may be a key difference between nonprofit and for-profit hospitals.

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Абросимова, Елена, and Elena Abrosimova. "Non-Profit Organizations in the Economy: Problems of Legal Regulation." Journal of Russian Law 4, no. 1 (January 25, 2016): 0. http://dx.doi.org/10.12737/17226.

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The modern history of the development of the legislation on non-profit organizations (NPO) has several historical stages from 1992—1996 when Russia recognized the fact of existence of this kind of legal entities. Active work on the formation of NPO legislation led to the delineation of legal entities for commercial and non-commercial and to adoption of Federal Law “On Non-Profit Organizations”. During the modern period of development of the legislation it is possible to declare confidently the need to create comprehensive concept of participation of legal entities established as an NPO in the realization of the economic potential of the country. The article deals with the legal regulation of nonprofit organizations involved in economic development in Russia. Taking into account the changing economic conditions periodization of work on the legislation on non-profit organizations is considered. In the article the role and importance of NPOs in Russia´s economic development are highlighted and the need to improve the legal regulation of these organizations, including the development of specific legislation on associations and unions is indicated. The necessity to recognize the Federal Law “On Non-Profit Organizations” invalid as fulfilled its social mission is proven.

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Balleisen, Edward J. "Private Cops on the Fraud Beat: The Limits of American Business Self-Regulation, 1895-1932." Business History Review 83, no. 1 (2009): 113–60. http://dx.doi.org/10.1017/s0007680500000222.

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AbstractFrom the late 1890s through the 1920s, a new set of nonprofit, business-funded organizations spearheaded an American campaign against commercial duplicity. These new organizations shaped the legal terrain of fraud, built massive public-education campaigns, and created a private law-enforcement capacity to rival that of the federal government. Largely born out of a desire among business elites to fend off proposals for extensive regulatory oversight of commercial speech, the antifraud crusade grew into a social movement that was influenced by prevailing ideas about social hygiene and emerging techniques of private governance. This initiative highlighted some enduring strengths of business self-regulation, such as agility in responding to regulatory problems; it also revealed a key weakness, which was the tendency to overlook deceptive marketing when practiced by firms that were members of the business establishment.

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Kerson, Cynthia R. "The Foundations Supporting Biofeedback and Neurofeedback: II. FERB Supports Research in Biofeedback." Biofeedback 42, no. 2 (July 1, 2014): 42–46. http://dx.doi.org/10.5298/1081-5937-42.2.04.

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Research in the field of biofeedback has suffered both for lack of adequate methodological rigor and lack of adequate funding. The ISNR Research Foundation and the AAPB Foundation for Education and Research in Biofeedback are nonprofit foundations developed to promote and support a broad program of research in biofeedback and neurofeedback. A previous article featured an interview with the director of the ISNR Research Foundation, David Trudeau. The present article provides an interview with Paul Lehrer, Chair of the AAPB Foundation for Education and Research in Biofeedback. This interview series provides insight into the two foundations and invites professionals in the broad field of self-regulation therapies to support both.

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Zeliger, Rachel. "Oonagh B. Breen, Alison Dunn and Mark Sidel (eds.), Regulatory Waves: Comparative Perspectives on State Regulation and Self-regulation Policies in the Nonprofit Sector." VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations 28, no. 4 (March 23, 2017): 1837–38. http://dx.doi.org/10.1007/s11266-017-9862-0.

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Stepanov, V. V. "A procedural status of a person authorized by the general meeting of owners of premises in an apartment building to represent their interests in court." Actual Problems of Russian Law, no. 4 (May 30, 2019): 80–86. http://dx.doi.org/10.17803/1994-1471.2019.101.4.080-086.

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The paper analyzes the provisions of housing and procedural legislation concerning the possibility and procedure of representation in court of the interests of the community of owners of premises in an apartment building. The relevant law enforcement practice is critically evaluated. On this basis the author determines ways to improve the procedural regulation of representation of interests of the owners of premises in an apartment building by a person appointed by the General Meeting of Owners or members of the nonprofit organization that manages the building. To this end, it is proposed to take into account the opportunities available within the framework of class actions and appeal to the court to protect the rights and legitimate interests of others.

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Molchanov, Igor N. "Development of Culture: Methodological Basis of State Regulation." Journal of Flm Arts and Film Studies 9, no. 4 (December 15, 2017): 120–32. http://dx.doi.org/10.17816/vgik94120-132.

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State regulation of culture refers to the topical methodological issues of economic science. The methods and instruments of regulating economic activities of economic entities differ in their discussion. Non-profit cultural organizations perform important social functions in society. For Russia, the relatively low (in comparison with the OECD countries) is characterized by the level of demand for paid cultural services. Modern problems of the industry are associated with macroeconomic instability, a complex situation in the market of goods and services. The financial provision of cultural organizations is characterized by the lack of reliable sources of funding through extrabudgetary funds. This adversely affects the implementation of financial plans and compliance with the regulatory deadlines for the implementation of public tasks and activities. Improving the methodology of state regulation of cultural organizations involves the development of theoretical foundations (principles, methods, methods, technology, logic) and contributes to improving the practice of economic work. The stable state of business entities is largely determined by the measures of financial support, a prominent place among which belongs to the methods of financial (fiscal and budgetary) and monetary (monetary) regulation. To finance the statutory activities and the future development of nonprofit cultural organizations, it is necessary to apply project-oriented funding, attract extrabudgetary and private funds in the form of grants, sponsorship and sponsorship assistance, and create endowment funds. Periodically conducted adjustments of the amount of budget financing hinder the activities of cultural organizations, lead to the failure to meet the targets. It is necessary to develop strategic plans for the medium-term period in conjunction with tactical activities at the macro and micro level, as well as constructive activities for their implementation. A promising area of work of cultural organizations is to increase investment attractiveness and expand the innovative component in their work. In the state regulation of cultural activities it is necessary to apply innovations based on modern methods and technologies of management, domestic and foreign experience. Participation in the preparation and implementation of financial innovations will improve the economic performance of cultural organizations.

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Stebbins, Robert A. "Sociability Associations: A Literature Review." Voluntaristics Review 3, no. 3 (January 18, 2018): 1–66. http://dx.doi.org/10.1163/24054933-12340024.

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Abstract Fellowship and friendly social relations during free time, referred to here as leisure-based sociability, is a prominent reward of participation in many groups based on volunteer membership, consisting for this review mainly of amateurs, hobbyists, altruistically oriented volunteers, and the associations of these three. This benefit is analyzed according to two subtypes: sociable nonprofit associations and social clubs. The goal of this issue of the Voluntaristics Review is to examine the leisure component of these two subtypes as framed in the serious leisure perspective (SLP) as set out in Stebbins (2007 [2015], in press; see also www.seriousleisure.net), put nonprofit sociability in organizational context, and then review the empirical literature bearing on it. Studies and theoretic treatises approaching nonprofit groups from another angle (e.g., organizational structure, management issues, funding sources, governmental regulation, type of employment) are not reviewed. Specifically, this review centers on the relevant books, articles, and chapters listed in the SLP website, which itself centers on amateurs, hobbyists, and career volunteers (the serious pursuits), casual leisure, and project-based interests and includes its extensions in the theory and research on the leisure-related aspects of aging and retirement, arts and science administration, library and information science, positive psychology, therapeutic recreation and disability studies, and tourism and event analysis. Compared with the various specialties in leisure studies, the SLP casts by far the broadest theoretical and empirical net in that interdisciplinary field. The research reviewed shows that such talk—generically known as socializing—reflects one or more of fourteen themes. In general, members find sociability in these clubs and associations in and around the core activities they pursue there and on which the two subtypes have formed. The studies reviewed here, taken together, provide considerable validation of the proposition that leisure-based sociability is a prominent reward of participation evident in a multitude of volunteer groups. Leisure-based sociability is itself micro-analytic in scope, but viewed through the lens of the SLP, it can be further understood using meso- and macro levels of analysis.

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Kirkland, Matthieu, Christian Reyes, Nancy Pire-Smerkanich, and Eunjoo Pacifici. "4349 Survey of Regulatory Reforms to Address Comprehension of Clinical Trial Results." Journal of Clinical and Translational Science 4, s1 (June 2020): 115. http://dx.doi.org/10.1017/cts.2020.350.

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OBJECTIVES/GOALS: Clinical research is the backbone of the medical community. However, there are few regulations to ensure clinical trial participants can understand their results, leading to volunteers feeling unvalued and unlikely to enroll in trials1. This study examines the need of lay summaries METHODS/STUDY POPULATION: To understand the current landscape of clinical trial summaries, literature searches were conducted using the University of Southern California Library database with keywords Title contains “lay language” OR “lay summary” AND any field contains “Trial” OR “clinical”, and Title contains “natural language processing” AND “clinical trial” OR “Summary”. Studies were deemed relevant if they discussed lay language summaries for health care realms or using Natural Language Processing (NLP) to increase comprehension. Papers published by the Center for Information and Study on Clinical Research Participation (CISCRP) were reviewed and their Associate Director was interviewed. RESULTS/ANTICIPATED RESULTS: Of 67 total results, 14 were determined to be relevant. Ten of the relevant results examined lay language summaries and their regulation and 4 were NLP studies. The European Medicines Agency set regulations mandating clinical trial summaries. However, researchers have difficulty validating to an appropriate reading level2. Difficulty and potential bias halted a U.S. mandate of lay summaries3. The nonprofit CISCRP has partnered with industry to develop unbiased clinical trial summaries resulting in all volunteers feeling appreciated and 91% understanding clinical trial results post summary1. Similarly, NLP software for annotating Electronic Health Records increased comprehension for 77% of patients4. DISCUSSION/SIGNIFICANCE OF IMPACT: In the U.S., a lack of regulations mandating lay summaries may be related to concerns by regulatory agencies that summaries in plain language may introduce bias3. Future looks into integration of NLP systems to clinical trials may create unbiased summaries and allow for FDA regulation.

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Qin, Julia Y. "Accommodating Divergent Policy Objectives under WTO Law: Reflections on EC—Seal Products." AJIL Unbound 108 (2014): 308–14. http://dx.doi.org/10.1017/s2398772300009466.

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EC—Seal Products raises an important issue in World Trade Organization (WTO) law: How can WTO trea-ties be interpreted to accommodate divergent legitimate purposes of a domestic regulation? The European Union (EU) measure at issue is a ban on the placing of seal products on the EU market, coupled with excep-tions3 for seal products produced by Inuit and other indigenous communities (IC exception), and for seal products obtained from seals hunted for the purpose of marine resource management and sold on a nonprofit basis (MRM exception). The seal ban was imposed out of the public concern over the cruel manner in which seals are hunted and killed, whereas the IC exception was made to protect the traditional lifestyle of indigenous peoples and the MRM exception accommodated theneed for sustainable management of marine resources. The EU regulation, therefore, was designed to achieve divergent policy objectives. The exceptions derogate from the ban because they permit hunting and killing of seals which can cause the very pain andsuffering for seals that concerns the EU public.

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Dalton, Bronwen. "Book Review: Regulatory waves: Comparative perspectives on state regulation and self-regulation policies in the nonprofit sector by Breen, O. B., Dunn, A., & Sidel, M." Nonprofit and Voluntary Sector Quarterly 47, no. 1 (July 27, 2017): 228–32. http://dx.doi.org/10.1177/0899764017721166.

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