Hauser Center For Nonprofit Organizations at Harvard University最新文献

A Benchmarking Model for Measuring the Efficiency of a Humanitarian Aid Program: A Case Study of an International NGO 衡量人道主义援助项目效率的基准模型——以某国际非政府组织为例

Hauser Center For Nonprofit Organizations at Harvard University Pub Date : 2008-10-22 DOI: 10.2139/ssrn.1288206

Elli Malki

引用次数: 2

Assessing Financial Vulnerability in the Nonprofit Sector 评估非营利部门的财务脆弱性

Hauser Center For Nonprofit Organizations at Harvard University Pub Date : 2005-01-01 DOI: 10.2139/ssrn.647662

E. Keating, M. Fischer, Teresa P. Gordon, J. Greenlee

{"title":"Assessing Financial Vulnerability in the Nonprofit Sector","authors":"E. Keating, M. Fischer, Teresa P. Gordon, J. Greenlee","doi":"10.2139/ssrn.647662","DOIUrl":"https://doi.org/10.2139/ssrn.647662","url":null,"abstract":"Effective nonprofit governance relies upon understanding an organization’s financial condition and vulnerabilities. However, financial vulnerability of nonprofit organizations is a relatively new area of study. In this paper, we compare two models used to forecast bankruptcy in the corporate sector (Altman 1968 and Ohlson 1980) with the model used by nonprofit researchers (Tuckman and Chang 1991). We find that the Ohlson model has higher explanatory power than either Tuckman and Chang’s or Altman’s in predicting four different measures of financial vulnerability. However, we show that none of the models, individually or combined, are effective in predicting financial distress. We then propose a more comprehensive model of financial vulnerability by adding two new variables to represent reliance on commercial-type activities to generate revenues and endowment sufficiency. We find that this model outperforms Ohlson’s model and performs substantially better in explaining and predicting financial vulnerability. Hence, the expanded model can be used as a guide for understanding the drivers of financial vulnerability and for identifying more effective proxies for nonprofit sector financial distress for use in future research.","PeriodicalId":102349,"journal":{"name":"Hauser Center For Nonprofit Organizations at Harvard University","volume":"166 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2005-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126158758","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 120

Towards a Field of Transnational Studies and a Sociological Transnationalism Research Program 迈向跨国研究领域和社会学跨国主义研究计划

Hauser Center For Nonprofit Organizations at Harvard University Pub Date : 2004-08-01 DOI: 10.2139/ssrn.556993

Sanjeev Khagram, P. Levitt

{"title":"Towards a Field of Transnational Studies and a Sociological Transnationalism Research Program","authors":"Sanjeev Khagram, P. Levitt","doi":"10.2139/ssrn.556993","DOIUrl":"https://doi.org/10.2139/ssrn.556993","url":null,"abstract":"Each day, the news vividly depicts how social phenomena and dynamics cross, underly, transcend, alter and even transform borders and boundaries (and the structures, dynamics and actors ostensibly contained within them). The destruction of the World Trade Center on September 11, 2001, one of the most potent symbols of western capitalism, by members of the also Al Qaeda terrorist network is perhaps the most powerful recent examples of the \"transnational\" nature of the world. Ostensibly novel transnational phenomena and dynamics have clear historical analogues and antecedents. Indeed, human social formations, processes and activities have always been transborder and transboundary to a significant degree. Even contemporary nation-states and the nation-state system have been transnationally constituted and shaped over time and space in powerful ways. These forms and processes of transnationality are the focus of a burgeoning yet fragmented body of scholarship across sub-fields of sociology and closely related social science disciplines. But scholars who produce this work generally treat their efforts as unconnected to each other or work on them isolation. There is thus both tremendous value in and potential for explicating and further consolidating an emergent interdisciplinary field of Transnational Studies. In this paper, we identify five intellectual foundations for this field that offer a heuristically rich and compelling set of empirical, methodological, theoretical, philosophical, and practical ideas and options. We further propose a specific Sociological Transnationalism research program within the field that prioritizes these intellectual foundations in a unique and generative way. We argue that this research program and the field more broadly is likely to cast new light on a range of core sociological and social scientific concerns including power, production, inequality, culture, identity, citizenship, organization and governance among many others.","PeriodicalId":102349,"journal":{"name":"Hauser Center For Nonprofit Organizations at Harvard University","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2004-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129525756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 15

The Single Audit Act: How Compliant are Nonprofit Organizations? 单一审计法案:非营利组织的合规程度如何?

Hauser Center For Nonprofit Organizations at Harvard University Pub Date : 2003-03-01 DOI: 10.2139/ssrn.372263

E. Keating, M. Fischer, Teresa P. Gordon, J. Greenlee

引用次数: 48

Social Entrepreneurship and Social Transformation: An Exploratory Study 社会企业家精神与社会转型:探索性研究

Hauser Center For Nonprofit Organizations at Harvard University Pub Date : 2002-11-01 DOI: 10.2139/ssrn.354082

Sarah H. Alvord, L. Brown, Christine W. Letts

引用次数: 923

State Oversight of Hospital Conversions: Preserving Trust or Protecting Health? 医院改制的国家监督:维护信任还是保护健康?

Hauser Center For Nonprofit Organizations at Harvard University Pub Date : 2002-09-01 DOI: 10.2139/SSRN.334122

Jill R. Horwitz

{"title":"State Oversight of Hospital Conversions: Preserving Trust or Protecting Health?","authors":"Jill R. Horwitz","doi":"10.2139/SSRN.334122","DOIUrl":"https://doi.org/10.2139/SSRN.334122","url":null,"abstract":"This paper explores the recent trend of hospital conversions from not-for-profit to for-profit corporate organizational form. Hospital conversions implicate the public interest in charitable assets and affect health policy goals. The paper concludes that current and developing oversight regimes do not adequately protect these interests. The paper finds that state attorneys general are frequently the only government actors with authority to review conversions. In some states, there is no effective regulation of conversions, and/or converted assets are not accurately valued. Without adequate oversight and thorough valuations, assets meant for charitable purposes are transferred to for-profit buyers or executives of the not-for-profit sellers. Even when attorneys general are able to oversee conversion, the doctrines upon which their authority is based - trust law and corporations law - hinder the advancement of health policy goals. These doctrinal limitations do not constrain all attorneys general from conducting substantive health policy reviews when they oversee conversions. While conversion statutes and proposed legislation resolve some of the obstacles to oversight, they do not address the conflict between health policy goals and trust and corporations law. The data are drawn primarily from interviews with assistant attorneys general in thirty-two states.","PeriodicalId":102349,"journal":{"name":"Hauser Center For Nonprofit Organizations at Harvard University","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2002-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116920553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3