Not-for-profit Organizations Research Articles

Competition for donations and the sustainability of not-for-profit organisations

Purpose– The purpose of this paper is to understand the nature of competition for private donations that occurs between not-for-profit organisations (NPOs). This competition occurs because NPOs do not produce commercially viable outputs and therefore rely on donations. The financial sustainability of NPOs is problematic, both individually and in economy-wide terms, as they do not produce commercial saleable outputs. Instead they raise funds by either relying on government grants or competing for private donations. Sustainability of NPOs becomes an even greater issue when governments reduce their grant-giving in times of stress – precisely the time when calls on NPOs’ resources increase.Design/methodology/approach– The research asks the question, do donation-raising expenditures by NPOs increase donations or do they damagingly divert donations from other NPOs? Using Australian data, competition between NPOs for donations is analysed using a modified oligopoly market model. NPO fundraising expenditures are central to this model, but other factors, including unpaid-volunteers, organisational size and age, are also explanatory variables in determining success in fundraising. NPOs concerned with human welfare, other than specialised aged care, are the primary focus of this paper, although other NPOs such as those concerned with animal welfare, science and the arts are also modelled.Findings– Crucially an NPO’s fundraising expenditure has a direct and positive impact on its level of donations. A major influence on level of donations is the presence of volunteers within an NPO. There seems to be an interesting reciprocal relationship between the effect of size and age of organisations on their donations and the effect on fundraising. Critically for sustainability, NPOs competing for funds are established as having a negative effect on the level of donations to other NPOs with similar functions.Originality/value– It is believed that the material used here represents one of the first studies of financial sustainability of NPOs and highlights the value of both accounting and economic analysis of organisations’ operations. Financial sustainability issues are compounded by the existence of competition for funds among charities operating in the same areas (Parsons, 2003; Trussel and Greenlee, 2004; Trussel and Parsons, 2008); it has been argued that competition for funds diminishes sustainability (Lyons, 2001; Weerawandenaet al., 2010).

Efficacy of interventions to combat tobacco addiction: Cochrane update of 2013 reviews.

The Cochrane Collaboration is an international not-for profit organization which produces and disseminates systematic reviews. This paper is the second in a series of annual updates of Cochrane reviews on tobacco addiction interventions, covering new and updated reviews from 2013. In 2013, the Group published two new reviews and updated 11 others. This update summarizes and comments on these reviews as well as on a review of psychosocial interventions for smoking cessation in pregnant women, and presents pooled results from reviews of cessation interventions. New reviews in 2013 found: low-quality evidence that behavioural interventions with mood management components could significantly increase long-term quit rates in people with current [risk ratio (RR) = 1.47, 95% confidence interval (CI) = 1.13-1.92) and past (RR = 1.41, 95% CI = 1.13-1.77] depression; evidence from network meta-analysis that varenicline and combined forms of nicotine replacement therapy (NRT) are associated with higher quit rates than bupropion or single-form NRT (varenicline versus single-form NRT odds ratio (OR) = 1.57, 95% credibility interval (CredI) = 1.29-1.91; versus bupropion OR = 1.59, 95% CredI = 1.29-1.96); and no evidence of a significant increase in serious adverse events in trial participants randomized to varenicline or bupropion when compared to placebo controls. New evidence emerging from updated reviews suggests that counselling interventions can increase quit rates in pregnant women and that school-based smoking programmes with social competence curricula can lead to a significant reduction in uptake of smoking at more than a year. Updated reviews also suggested that naltrexone, selective serotonin re-uptake inhibitors and St John's wort do not have a significant effect on long-term smoking cessation. Cochrane systematic review evidence from 2013 suggests that adding mood management to behavioural support may improve cessation outcomes in smokers with current or past depression and strengthens evidence for previous conclusions, including the safety of varenicline and bupropion and the benefits of behavioural support for smoking cessation in pregnancy.

An Evaluation of the Effectiveness of Governance Boards of Selected Not - for - Profit Organizations ( Npo's ) in Namibia

Governance is defined as “the act of establishing and monitoring the long-term direction of an organisation through policy” (Alberta Culture and Community Spirit, 2008: 31). Consequently, good governance and code of good practices have become topical issues in organisations. Besides, good governance entails a thorough knowledge of all factors, both internal and external, which dictate the success of an organisation. It is consequently that the legal implications of establishing and maintaining an organisation are the responsibilities of the board. If a not-for-profit organisation (NPO) is not complying with legal provisions, the directors of the board are accountable. However, boards or trustees in the NPOs are largely volunteers. Unlike their counterparts in the private sectors and state-owned enterprises (SOE) in Namibia, NPO boards are not readily paid sitting allowances or preparation and retention fees. However, most NPOs reimburse travel, accommodation and lodging costs, while others do not pay at all. Despite this difference in remunerations, all boards/trustees are expected to discharge their functions and fiduciary responsibility; making decisions in the best interest of their respective organisations and ensure them to be good corporate citizens.

Distribution and sharing of Palliative Care Costs in Rural areas of Canada

Few data are available on the costs occurring during the palliative phase of care and on the sharing of these costs in rural areas. This study aimed to evaluate the costs related to all resources used by rural palliative care patients and to examine how these costs were shared between the public healthcare system (PHCS), patients' families, and not-for-profit organizations (NFPOs). A prospective longitudinal study was undertaken of 82 palliative care patients and their main informal caregivers in rural areas of four Canadian provinces. Telephone interviews were completed at two-week intervals. The mean total cost per patient for a six-month participation in a palliative care program was CA$31,678 +/- 1,160. A large part of this cost was attributable to inpatient hospital stays and was assumed by the PHCS. The patient's family contributed less than a quarter of the mean total cost per patient, and this was mainly attributable to caregiving time.

Barriers to innovation through public procurement: A supplier perspective

Public procurement is increasingly viewed as having important potential to drive innovation. Despite this interest, numerous barriers prevent the public sector from acting as an intelligent and informed customer. This paper seeks to understand how barriers related to processes, competences, procedures and relationships in public procurement influence suppliers׳ ability to innovate and to reap the benefits of innovation. We address this by exploiting a dedicated survey of public sector suppliers in the UK, using a probit model to investigate the influence of structural, market and innovation determinants on suppliers׳ perception of these barriers.The main barriers reported by suppliers refer to the lack of interaction with procuring organisations, the use of over-specified tenders as opposed to outcome based specifications, low competences of procurers and a poor management of risk during the procurement process. Such barriers are perceived most strongly by R&D intensive organisations. Our results also indicate that certain organisations, particularly smaller firms and not-forprofit organisations, encounter greater difficulties with innovation arising from the procurement process, for instance in relation to contract size, lack of useful feedback and communication of opportunities. Government procurement policies are queried in light of the findings.

An Integrated Ritual Effectiveness Accountability Reporting System (i-REARs) for Non-Profit Organizations

Not-for profit organizations (NPOs) play a vital role in any society because it brings about a positive social change in the community. NPOs are fundamentally different from government and corporate sectors in terms of purpose of establishment, ways of generating revenues, missions that are not quantified in dollars and cents, as well as its governance and sustainability. The presence of multiple stakeholders for NPOs, compared to commercial organizations demands greater transparency and accountability especially in terms of its reporting. Traditional financial statement with a sole focus on financial information limits the assessment of NPOs performance. This paper presents the development of an Integrated Ritual Effectiveness Accountability Reporting System (i-REARs). i-REARs is a unique system that encapsulates both the financial as well as the non-financial information. The system can improve the quality and efficiency of reporting and promote accountability and greater transparency.

The Impact of Self Help Group Approach in the Lives of Beneficiaries at Household Level: The Case of Children’s Home Society and Family Services, Hosanna Family Empowerment Program

The study was conducted to find out the impacts of Self Help Groups (SHGs) Approach in the lives of beneficiaries at household level: in case of Hosanna Family Empowerment Program which is part of the development projects of Children’s Home Societies and Family Services (CHSFS). Children’s Home Society and Family Services (CHSFS) is one of the international not-for profit organizations in Ethiopia which are promoting SHG approach as a model for transformational development. Self-Help Group is an informal association of people in a village, hamlet or urban neighborhood with the principal objective of empowering destitute women economically, socially, politically, institutionally and spiritually. The researcher focused on analyzing the significant impacts of SHGs compared to other developmental endeavors undertaken by the organization under the study with the following specific objectives in mind: To investigate if the economic aspects of the beneficiaries at household level demonstrated improvement. To assess if SHG approach has brought the desired results on the lives of the beneficiaries in the social, political and leadership aspects of their lives. To recommend if SHG could be adopted as a development model for mitigating poverty at the national level. The researcher used questionnaire for educated respondents and scheduled interview for illiterate respondents. In order to enhance the validity of the research, both qualitative and quantitative methods were applied in the research. The analysis of the findings of the research reveals that involvement in SHGs has significant economic and social contributions on the lives of poor women.

Are not-for-profits learning from for-profit-organizations? A look into governance

Purpose–This paper aims to focus on governance theories and practice variables in Not-For-Profit Service Organizations. The research answers two questions: what the prevalent governance practices of Not-for-Profit Service Organizations (NPSO) are, and whether there is a crossover among NPSO governance practices and For-Profit-Organization theories in the literature.Design/methodology/approach–A questionnaire to the 285 organizations within the defined parameters obtained a 18 percent response. Data were collected regarding the boards' predominant roles in the organizations' governance activities, the top executives' predominant roles in the organizations' operations and their interrelationship with the boards, and the boards' most common meeting agenda topics.Findings–The findings prove that governance models in NPSO are mostly driven by Agency Theory (52 percent of the sample). Stewardship and Resource Dependence Theories also contribute to existing governance models (28 percent), while some of the organizations have developed Hybrid Models (20 percent) drawing from the various theories.Research limitations/implications–The limited number of organizations participating in the research does not allow a generalization. However the diversity of organization types and sizes within the scope do provide a panoramic view of the not-for-profit service sector.Practical implications–Having proved that there is a crossover of governance practices among For-Profit and Not-for Profit Organizations, this research opens the door to the evaluation of many other existing or potential crossovers in governance and other management elements.Originality/value–This research is novel in its approach to look for similarities rather than differences between For-Profit and Not-for-Profit Organizations. The approach allows both sectors to learn from each other and seek for fresh improvement alternatives.

The effect of fraud on risk management in not-for-profit organizations

Not-for-Profit (NFP) organizations have specific organizational characteristics as their objectives are ethically motivated and trust is indispensable. Additionally, NFP organizations are often small sized and do not have the expertise to prevent fraud. As a result, an effective risk management is of substantial importance. We use survey data from NFP organizations in Australia and New Zealand (N = 652) to identify factors that influence fraud prevention strategies. Our findings indicate that organizations that have not experienced fraud rely partially on ineffective prevention measures. The occurrence of fraud seems to trigger a learning process that leads to a more sophisticated understanding of internal controls and a more suitable risk management. Our results are applicable to support fraud prevention strategies and are highly relevant for practitioners

(Un)intended Consequences of the Big Society for Social Enterprise Organisations

This paper draws upon institutional and legitimacy theories to consider whether the Big Society may lead to unintended consequences for social enterprise organisations (SEOs). Policy pressures are forcing not-for-profi t organisations (NFPOs) to become more business-like through the social enterprise model. However, in doing so, NFPOs risk ‘mission drift’, with their traditional roles being threatened due to capacity constraints. Moreover, there are concerns that the increasing privatisation of public services may crowd out genuine SEOs. While focusing on SEOs operating in the United Kingdom, the issues raised are also pertinent to academics and policy-makers within the Republic of Ireland.

World Library and Information Congress : 73rd IFLA General Conference and Council. "Libraries for the future : Progress, Development and Partnerships" 19-23 August 2007, Durban, South Africa : report

The development, purpose, composition, activities and programs of IFLA are covered in a number of publications, key of which are the IFLA Journal and IFLA website (http://www.icc.co.za/DurbanTour116.aspx). IFLA (The International Federation of Library Associations and Institutions) is a leading international body representing the interests of library and information services and their users - the global voice of the library and information profession. IFLA is 80 years old and was founded in Edinburgh, Scotland, in 1927. Currently, the organisation is housed in the Netherlands, where the Hague's Royal Library supplies IFLA with its facilities. IFLA has 1700 members in over 150 countries and is an independent, international, non-governmental, not-for profit organisation.

Accounting for volunteer services: a deficiency in accountability

Purpose – The purpose of this study is to identify the extent to which not-for-profit (NFP) organisations disclose information on volunteer contributions of services. Design/methodology/approach – The study relies on information disclosed in the web sites of NFP organisations. Findings – This paper finds that disclosure was more prevalent on NFP web sites compared to digital annual report disclosures. This paper finds that more NFPs provided disclosure on the activities of their volunteers than other items pertaining to volunteers and the quantification and valuation of volunteer contributions were the least likely to be disclosed. Importantly, the findings illustrate an accountability deficiency in the comprehensiveness of disclosure which results in an under-representation of the contribution that volunteers provide to organisational sustainability and impact on mission fulfilment. Research limitations/implications – The convenience sample size restricts further interrogation to tease out organisational...

(Guidelines for the Preparation of Budgets in Not-for-Profit Organizations)

The English version of this paper can be found at http://ssrn.com/abstract=1667575תקציר בעברית: התקציב הוא אחד מכלי הניהול העיקריים שעומדים לרשות הנהלת הארגון ומשמש להקצאת משאבים יעילה, ולמעקב אחרי התקדמות הביצוע ביחס לתכנון. למרות חשיבותו הרבה של התקציב, ארגונים רבים פועלים ללא תקציב בכלל, או עם תקציב שמשמש רק לצורך גיוס משאבים. מטרתו של מסמך זה היא להציע קווים מנחים לתקציב נכון שמשרת הן את הנהלת הארגון והן את שאר בעלי העניין החיצוניים לארגון.English Abstract: This paper in the Hebrew version of "Guidelines for the Preparation of Budgets in Not-for-Profit Organizations" (WPS 1667575). The paper presents guidelines for the preparation of budgets that can serve all the aspects of the organization's activity. More specifically the budget should provide the organization's management with tools for decision making, risk management, measuring efficiency and the ability to present a cleat picture of the organization's activities to internal and external stakeholders. The adoption of these guidelines may benefit both nonprofits and their donors. Nonprofits will be able to improve the way they manage their programs while donors will be able to get a clearer picture of the organization and to simplify their procedures for grant applications.

Lung foundation Australia: promoting lung health and supporting those with lung disease.

Lung Foundation Australia (LFA, formerly known as The Australian Lung Foundation, Figure 1) is a national, not-forprofit organisation with a vision to make lung health a priority for all in Australia. LFA achieves this through programs, initiatives and activities and by partnering with other organisations to share resources and minimise replication of services.

‘Shockvertising’: An exploratory investigation into attitudinal variations and emotional reactions to shock advertising

ABSTRACTThis study compares the reactions towards shock advertising in for‐profit (FP) and not‐for‐profit (NFP) organizations. Although the use of shocking advertisements is a growing phenomenon, the findings regarding the effectiveness of such advertisements remain mixed. Moreover, there is little consideration of the use of these tactics in different organizational contexts and the effect on the consumer. A qualitative methodology was adopted and included the use of focus groups to explore the attitudes and emotional reactions of a range of individuals. The shocking images from both the NFP and FP organizations were deemed successful at capturing the audience's attention. Some images were more ‘shocking’ than others, whereas some were more effective at drawing attention to the product or the cause. Importantly, the use of shock advertising was perceived to be justifiable in the NFP sector but much less so in the FP sector. Reactions were somewhat influenced by both religion and gender; however, it was apparent that this sample were inherently more accepting of shock advertising than expected. Despite the apparent immunity of today's youth to shock tactics, this study found that there are still themes that are considered inappropriate in FP and NFP sectors; these include the use of religious taboos or morally offensive images. Copyright © 2013 John Wiley & Sons, Ltd.

What's on the tray? Nutritional intake of Meals on Wheels clients

A letter to the editor. Meals on Wheels (MOW) is a community-based not-forprofit organisation that delivers nutritious meals to vulnerable clients in the community, to enable them to maintain their health and independence within their own home. MOW meals aim to provide at least one-third of the recommended dietary intake (RDI) for energy, fibre and calcium, and one-half of the RDI for protein, vitamins and minerals.1 A variety of options are provided to their clients to allow self-selection from a large menu choice of soups, main meals and desserts and a range of meal delivery options, ranging from 1 to 5 days per week. MOW also provides variation in types of meals provided (hot, chilled or frozen), as well as being able to support special dietary meal requirements, such as texture modified variations. Studies from Australia and other countries have demonstrated that even with the provision of home-delivered meals, some MOW clients still have a poor nutritional status because of their multiple medical and social risk factors.

The story of artesunate–mefloquine (ASMQ), innovative partnerships in drug development: case study

BackgroundThe Drugs for Neglected Diseases initiative (DNDi) is a not-for profit organization committed to providing affordable medicines and access to treatments in resource-poor settings. Traditionally drug development has happened “in house” within pharmaceutical companies, with research and development costs ultimately recuperated through drug sales. The development of drugs for the treatment of neglected tropical diseases requires a completely different model that goes beyond the scope of market-driven research and development.Artesunate and mefloquine are well-established drugs for the treatment of uncomplicated malaria, with a strong safety record based on many years of field-based studies and use. The administration of such artemisinin-based combination therapy in a fixed-dose combination is expected to improve patient compliance and to reduce the risk of emerging drug resistance.Case descriptionDNDi developed an innovative approach to drug development, reliant on strong collaborations with a wide range of partners from the commercial world, academia, government institutions and NGOs, each of which had a specific role to play in the development of a fixed dose combination of artesunate and mefloquine.Discussion and evaluationDNDi undertook the development of a fixed-dose combination of artesunate with mefloquine. Partnerships were formed across five continents, addressing formulation, control and production through to clinical trials and product registration, resulting in a safe and efficacious fixed dose combination treatment which is now available to treat patients in resource-poor settings. The south-south technology transfer of production from Farmanguinhos/Fiocruz in Brazil to Cipla Ltd in India was the first of its kind. Of additional benefit was the increased capacity within the knowledge base and infrastructure in developing countries.ConclusionsThis collaborative approach to drug development involving international partnerships and independent funding mechanisms is a powerful new way to develop drugs for tropical diseases.

The strategic planning practices in not-for-profit organisations in the Kingdom of Saudi Arabia

The study aims to fill the gap in the literature by reporting the results of a survey on the use of strategic planning tools by not-for profit organisations working in KSA. Firstly, the study explores the views and attitudes on importance of strategic planning, its obstacles, processes and outcomes in the not-for-profit organisations and assesses the extent to which the tools of strategic planning are employed in the sampled organisations. Secondly, the study seeks to reveal the level of involvement by the organisational hierarchy in the strategic planning process and the role of external consultants in this process. The sample consists of 152 members working in not-for-profit organisations in the KSA. The findings are discussed later.

The increasing role of the third sector in official statistical collation: The national information communications technology association of Malaysia's experience

This paper examines the increasing role of non-governmental and not-for-profit organizations (NGO/NPO) in the col- lection, collation and dissemination of policy relevant statistical data. Typically, national statistical agencies perform official sta- tistical tasks and third sectors focus on the welfare and interests of their members. However, in recent years, the third sectors, be- sides involvement in market and business developments and industry relevant policy advocacy activities, are increasingly becom- ing involved in the collation and dissemination of public policy relevant data towards becoming a voice of industry. Due to rapid political, social, economic and technological upheavals, the demand for new data, especially in information communications technology (ICT), is on the rise and becoming more complex when traditional statistical concepts and definitions, data collection methods, techniques and procedures as well as institutional arrangements and divisions of responsibilities are challenged. It is reckoned that national statistical offices worldwide find it increasingly difficult to cope with unbudgeted or unscheduled work, especially when they are bogged down with exigencies of routine tasks and limited resources in terms of allocations and in-house subject matter expertise. This paper relates to the complimentary role that private sector associations could play in industry rele- vant data identification, collection, processing, collation and dissemination that typically are the functions of national statistical offices worldwide. For illustration purposes, the experiences of National Information Communications Technology Association of Malaysia are depicted on how they incrementally got involved in official statistical collation activities, besides engaging in regular policy advocacy and intervention activities.

The link between financial management, organizational capacity building and effectiveness in not-for-profit organizations: an exploratory study

The third sector literature argues that organizational capacity is important for Not-For-Profit (NFP) organizations to achieve their missions. Financial management skills are important for the enhancement of effectiveness, accountability and viability of NFP organizations. While effectiveness is a contested concept its attainment is an important aspect of NFP management. This paper examines the relationship between financial management, the development of capacity and the encouragement of effectiveness. A survey of 67 NFP organizations affiliated with the Victorian Council of Social Services (VCOSS) was conducted and the findings establish a link between financial management and organizational capacity