Implementation Of Social Projects Research Articles

Calculating social return on investment: Bookbridge learning center

Subject area Social entrepreneurship. Study level/applicability Students in the middle or at the end of their undergraduate studies (BA level) in management and economics, graduate students (MA level). Case overview This case study deals with activities of the company, which has a direct social significance and social impact. Based on analysis of benefits and limitations of the stakeholders of the company, principles and tools of social return on investment (SROI) analysis, students should try to understand, how the company can ensure a stable market position and optimize its value proposition on the criterion of target stakeholders’ satisfaction in the implementation of social projects. Expected learning outcomes In this case study, students should learn to differ socially responsible companies and social entrepreneurs; be able to value and compare the costs and benefits of different kinds of companies’ activities for the stakeholders; be able to perform SROI analysis; strengthen their communication skills by summarizing the main arguments of articles from economic and business press, as well as from corporate sustainability reporting. Supplementary materials Bookbridge (2014): Impact Report 2013 – 2014, http://bookbridge.org/en/impact-downloads/SROINetwork(2012): A guide to Social Return on Investment, http://socialvalueuk.org/what-is-sroi/the-sroi-guide. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes. Subject code CSS 3: Entrepreneurship.

ALTERNATIVE SOURCES OF FINANCING HUMAN DEVELOPMENT

The article studies the possibilities and expediency of endowment utilization as an alternative of the social sphere elements budgetary funding in Ukraine. We have conclusions that the endowments have some advantages. That’s is creates the possibility for a long-term planning and development of social sphere (mechanism of adequate general stable situation in the country), convenient for major companies inclined to strategic business planning and contributions in the social sphere, transparent and provides guarantees for the donors in the specific cash expenditure, provides the non-commercial organizations with the possibility to change the approach to implementation of social projects, to study how to earn the money and not to be just the consumers, creates the possibility to accumulate the funds in charitable purposes that makes them attractive for medium and small companies. The disadvantages of endowments are risks of financial nature (small income guaranteed transactions, high inflation rate, exposure to the financial crises), difficulties with forming the «body» of the specific capital of such size that would guarantee more or less substantial income directed for charity, no instant effect for recipient’s favor, possibility to be used in swindling, no tax stimulation of donors. Let’s think that endowments or funds specific capital have an important meaning in the development of social sphere because they are basis for its long-term planning and development. For non-commercial organization there are at least two advantages. First is stable financing and second is attraction of new contributors for non-commercial organizations. It is both stability of financing and guarantee of stable functioning.

A Study of Learning Results and Steps of Social Project Implementation

A Study of Learning Results and Steps of Social Project Implementation

Implicações das teorias do patrimônio líquido sobre as informações contábeis divulgadas por instituições do terceiro setor

The development of the Third Sector presupposes the overcoming of challenges such as efficiency,collaboration, sustainability, legitimacy, and above all, to guarantee the disclosure of its economic and financialcondition, as well as its performance in the implementation of social projects and programs. However, onemay notice that in Brazil accounting statements prepared by Third Sector institutions are adaptations ofstatements created for private corporations, which can hamper the disclosure process. The various theoriesof Equity (proprietary, entity and funds) highlight the characteristics of organizations, corporate or otherwise,and the different perspectives in relation to the focus of accounting disclosure. Thus, this paper aims atexplaining how such theories influence the formulation of the practical standards by regulatory agencies in Brazil and in the United States, and consequently, the elaboration and release of accounting information byThird Sector institutions. A case study on Fundação Zerbini was developed, which revealed incoherenciesin the adoption of Equity theories. These inconsistencies compromised the access of outsiders to thatinstitution’s accounting data.