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Performance measurement of Non-Profit Organizations (NPOs) is of increasing importance for aid agencies, policy-makers and donors. A widely used benchmark for measuring the efficiency of NPOs is the overhead cost ratio, consisting of the total money spent on administration and fundraising relative to the budget. Donors generally favor a lower overhead cost ratio as it ensures that more Money directly reaches beneficiaries. Unlike fundraising expenses, administrative costs do not contribute to advertising the actions of an NPO even though they account for a significant proportion of overhead cost. Reducing administrative expenses is a logical consequence from a financial viewpoint, but might negatively affect NPOs through the resulting administrative capacities. This phenomenon is known as "Nonprofit Starvation Cycle" This work provides an analytical framework for analyzing NPO decision making concerning administrative costs. The paper provides answers to important research questions on the optimal level of administrative spending, the influencing factors and the effects of available information on NPOs. The research shows that focusing on financial performance measurements can result in reduced utility created for NPOs. Less transparency often leads to increased utility for NPOs, but more transparency can increase NPOs' utility if the information available exceeds a certain threshold. Fluctuating donations are challenging for NPOs' planning and may Impact administrative capacities negatively.

Introduction Long-term care (LTC) is organized in a fragmented manner. Payer agencies (PA) receive LTC funds from the agency collecting funds, and commission services. Yet, distributional equity (DE) across PAs, a precondition to geographical equity of access to LTC, has received limited attention. We conceptualize that LTC systems promote DE when they are designed to set eligibility criteria nationally (vs. locally); and to distribute funds among PAs based on needs-formula (vs. past-budgets or government decisions). Objectives This cross-country study highlights to what extent different LTC systems are designed to promote DE across PAs, and the parameters used in allocation formulae. Methods Qualitative data were collected through a questionnaire filled by experts from 17 OECD countries. Results 11 out of 25 LTC systems analyzed, fully meet DE as we defined. 5 systems which give high autonomy to PAs have designs with low levels of DE; while nine systems partially promote DE. Allocation formulae vary in their complexity as some systems use simple demographic parameters while others apply socio-economic status, disability, and LTC cost variations. Discussion and conclusions A minority of LTC systems fully meet DE, which is only one of the criteria in allocation of LTC resources. Some systems prefer local priority-setting and governance over DE. Countries that value DE should harmonize the eligibility criteria at the national level and allocate funds according to needs across regions.

The effectiveness in the absorption of funds is a permanent challenge for EU member states, and therefore, the analysis of the absorption capacity is needed. The present paper deals with the dimension of the absorption of EU resources and focus on an aspect that has been widely forgotten so far in previous literature: the regional variation in the absorption of the structural funds. Bases on EU regional aggregate data on funds allocation and payments provided by the European Commission for the Operating Program 2007-2013 at the NUTS2 level, we observe tha full absorption was more the exception than the rule. In addition, the high regional heterogeneity detected in the absorption of the Structural Funds is not only abserved across countries bus also within the regions in a country, contradicting some explanations that were given in the past about the effect of the administrative structures on the absorption capacity. Finally, we offer a discussion on how lack of timely available regional data on EU fund payments hinders the analysis of the effectiveness of the regional absorption of the funds., La efectividad en la absorción de fondos es un desafío permanente para los estados miembros de la UE y, por tanto, resulta necesario analizar la capacidad de absorción de los mismos. Este trabajo aborda la absorción de los recursos de la UE y se centra en un aspecto que hasta ahora ha sido obviado en la literatura anterior: la variabilidad regional en la absorción de los Fondos Etructurales. A partir de los datos agregados regionales de la UE sobre asignación de fondos y pagos proporcionados por la Comisión Europea para el Programa Operativo 2007-2013 en el nivel NUTS2, observamos que la plena absorción fue más la excepción que la regla. Además, la alta heterogeneidad regional detectada en la absorción de los Fondos Estructurales no solo se observa en todos los países sino también entre las regiones de un mismo país, contradiciendo algunas explicaciones que se dieron en el pasado sobre el efecto de las estructuras administrativas en la capacidad de absorción de los fondos. Finalmente, el trabajo ofrece una discusión sobre cómo la falta de datos regionales disponibles a tiempo sobre los pagos de fondos de la UE dificulta el análisis de la efectividad de la absorción regional de los mismos.

В статье рассматривается экспертно-оптимизационный подход к повышению эффективности управления бюджетированием в образовательной организации, представляющий собой совокупность интеллектуальных технологий, аналитических и численных методов. Управленческие решения предложено ориентировать на цели бюджетирования и стратегию развития образовательной организации. Достижение этих целей обеспечивается путем использования экспертно-оптимизационного подхода в задачах распределения финансового ресурса между объектами бюджетирования. Распределение функционального бюджета между бизнес-процессами школы осуществляется с использованием экспертно-знаниевой модели трансформации результатов SWOT-анализа построения функций принадлежности размытых отношений. Распределение бюджета доходов и расходов между центрами финансовой отчетности реализуется на основе экспертного оценивания с применением лингвистических переменных и формализованной модели многоальтернативной оптимизации. Для распределения инвестиционного бюджета между проектами развития образовательной организации используется предварительный экспертный анализ механизмов управленческого учета с переходом к задаче многоальтернативной оптимизации., The article presents the expert optimization approach to improving the efficiency of funds allocation management in an educational organization, which is a combination of intelligent technologies, analytical and numerical methods. It is suggested that managerial decisions should be focused on the objectives of funds allocation and development strategy of the educational organization. Achievement of these goals is provided by the use of expert-optimization approach in the tasks of funds allocation between the budgeting objects. The functional funds allocation among school business processes is carried out with the use of an expert knowledge model of transforming the results of a SWOT analysis of building membership functions of vague relationships. The budget allocation of income and expenses between the centers of financial reporting is implemented on the basis of expert assessment with the use of linguistic variables and a formalized model of multi-alternative optimization. For the allocation of the investment budget among the educational organization development projects, a preliminary expert analysis of management accounting mechanisms with a transition to the multi-alternative optimization task is used., №1(24) (2019)

Статья состоит из двух частей. Во второй части статьи продолжено исследование механизмов управления выполнением разработок в составе сложных проектов, обеспечивающих энергоэффективность. Рассмотрена модель стимулирования энергоэффективности в последовательности реализации проектов в мультипроектной структуре. Для этой модели мы предложили оптимальный механизм. Этот механизм включает процедуру планирования, функции штрафов за невыполнение планов и функцию поощрения за результаты проекта. Функционирование системы рассматривается как игра Центра и последовательно связанных агентов, реализующих проекты. Стратегией Центра является выбор механизма. Стратегиями агентов являются сообщения Центру информации о своих параметрах и выбор результатов проектов. Информация о параметрах агентов необходима для вычисления планов на основании процедуры планирования. При этом агенты могут сообщать искаженные данные. Показано, что предложенный оптимальный механизм побуждает агентов сообщать достоверную информацию и выбирать выходы проектов, совпадающие с планами. С учетом результатов первой части статьи, а именно, исследования механизмов оценивания проектов и распределения бюджетного финансирования, предложены подходы к формированию структуры системы управления реализацией комплексных проектов., The article consists of two parts. We continue a study of the mechanisms for managing the implementation of complex projects that ensure energy efficiency at the second part of the article. We consider a model for stimulating energy efficiency in the sequence of projects in a multi-project structure and propose the optimal mechanism for this model. This mechanism includes a planning procedure, fines for non-compliance with plans, and a reward function for project results. The article consider the functioning of the system as a game of the Center and successively connected agents implementing projects. The strategy of the Center is to choose a mechanism. Agent strategies are messages to the Center for data about their parameters and selection of the project results. Information about the parameters of the agents is necessary to calculate the plans based on the planning procedure. At the same time, agents may report corrupted data. We show that the proposed optimal mechanism encourages agents to provide reliable information and select results that coincide with the plans. Taking into account the results of the study of the mechanisms of project evaluation and budget allocation, discussed in the first part of the article, we propose approaches to forming the structure of the management system for the implementation of complex projects., №76 (2018)

Recently, the European Commission adopted a new strategy to halt the loss of biodiversity. Member states are expected to favor a more effective collection and redistribution of European Union (EU) funds under the current Multiannual Financial Framework for 2014–2020. Because of the large spatial variation in the distribution of biodiversity and conservation needs at the continental scale, EU instruments should ensure that countries with higher biodiversity values get more funds and resources for the conservation than other countries. Using linear regressions, we assessed the association between conservation investments and biodiversity values across member states, accounting for a variety of conservation investment indicators, taxonomic groups (including groups of plants, vertebrates, and invertebrates), and indicators of biodiversity value. In general, we found clear overall associations between conservation investments and biodiversity variables. However, some countries received more or less investment than would be expected based on biodiversity values in those countries. We also found that the extensive use of birds as unique indicators of conservation effectiveness may lead to biased decisions. Our results can inform future decisions regarding funding allocation and thus improve distribution of EU conservation funds., D.S.-F. was supported by a postdoctoral contract funded by Universidad de Castilla-La Mancha and the European Social Fund (ESF). P.A. was supported by a Ramón y Cajal contract (RYC-2011-07670) from the Spanish Ministry of Economy and Competitiveness (MINECO). This work was partly funded by the project CGL2014-56416-P (MINECO).

The scientific project (SP) peer review process (PRP) is reviewed in the context of an virtual project and with the aim to identify the key stumbling blocks in the current practices of such SP reviewing in Croatia. Current practice of the PRP in Croatia is grossly non transparent and reminds of an »old boys club«. It’s not known how the project reviewers are chosen and assigned to review certain subject area, there are no publicly available guidelines of what is considered to be important for such a project PRP and there are no guidelines on how to summarize and quantify the end result of such the PRP. The perennial problem of conflict of interest among the peers competing for the same funding sources is neither addressed nor resolved. The results of the reviewing are not sent to the principal investigators and researchers have no chance to confront the unfair project reviewing, or improve and resubmit their project following the reviewer comments. How the quality of the project assessment is transformed into the funds allocated to the project is mystery, and per capita distribution appears to be the decade followed practice regardless of the proclaimed political declarations in support of the scientific project merits. The role of local ethic committees (LEC) on human subject research in project submission procedure is also critically evaluated since there is a tendency for some LEC to act as a self-imposed pre-project reviewer even before the regular PRP. By virtue of having a power of final project submission approval, LEC may impose censoring of the strictly scientific issues. Therefore, there should be a chance to appeal such LEC practice and what is now grossly limited by the time frame of the project submission deadlines. Peer reviewing would always be subjective to a certain extent, but the excessive and/or unlimited subjectivity of the reviewer opinion and respective allotted funds should be prevented by carefully structured guidelines and full transparency of the whole process of the project peer-reviewing and funding.

In ecological studies it is widely accepted that the biogeographical subdivision of continents and regions simplifies and integrates the complexity of natural ecosystems and species range by separating variation or distinctions into biogeographical subdivisions that could be used as appropriate units for the conservation of biodiversity. In this paper we support the opinion that the biogeographical approach could be a unifying method for the analysis of the extinction risk of threatened species according to the IUCN Categories and Criteria at the regional level. We examined recent papers regarding the conservation assessment of species and discussed the advantages of incorporating convergence of conservation action plans between bordering countries, and financial issues, into the IUCN protocol. © 2010 Elsevier GmbH.

The clear guidelines on program selection and funding and full transparency in the peer reviewing process are strongly advocated.The self imposed role of ethic committies without the necessary feed back control is scrutinized.