Search

Copyright of Revista Técnica Tributaria is the property of Asociacion Espanola de Asesores Fiscales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Among the research discourse concerning cultural heritage in the post-COVID-19phase, a greater awareness of the social value of heritage and its repercussions on collective well-being has emerged. This attention requires overcoming the top-down approach of public policies in favour of public–private partnership tools that are more effective at capturing the multidimensional components of value generated by cultural heritage. However, it is necessary to refine the tools used to evaluate and guide actions towards a perspective capable of integrating the conservation needs of the asset with collective well-being. This contribution investigates the calls for funding and public notices on the architectural heritage in Italy in the period from 2014–2020. In this field, the Third Sector is assuming a crucial role, showing specific attention to the issue of well-being consistent with its social goals. The calls were collected and structured in a database, with a specific focus on the calls aimed at adaptive heritage reuse that were categorised and analysed. Finally, the research proposed an assessment method based on a dashboard model of indicators to evaluate the quality of reuse interventions. The selected indicators consider both the production of plus-value in terms of improving well-being, and the need to bring the interventions on the existing architecture to a procedural circularity in line with the theoretical orientations of restoration. [ABSTRACT FROM AUTHOR]

The development of skills for entrepreneurship among young people has attracted interest at various levels, as a way of overcoming many problems that affect this group in the areas of economic development and job creation. This article assumes that participating in a youth association enables young people to develop a series of skills, in particular, their entrepreneurial capacities. This study pays attention to the contributions of the participation in youth associations for the promotion of entrepreneurship. The investigation based on a qualitative approach, through comparative case studies in Portugal. It was possible to verify that youth associations assume a dual role, on the one hand contributing to the personal, social and professional development of its leaders, members and participants, and on the other hand, as a promoter of social transformation, particularly at the local level. [ABSTRACT FROM AUTHOR]

The literature is consistent in stating that innovation helps in improving the performance of nonprofit organizations (NPOs), highlighting how there remains the scope for further research designed to better understand the dimension supporting social innovation. Through the application of the Tidd and Bessant model, which reflects an important contribution to this specific sector, this study seeks to meet a shortcoming in analyzing just which innovation management factors influence the performance of NPOs. To this end, we applied a quantitative methodology based on a survey made of Portuguese NPOs that received a total of 135 valid responses. Based upon the application of multiple linear regression models, this study concludes that there are five innovation management models with a positive impact on NPO performance levels. In terms of the implications, these results, consistent with earlier research of a different nature, strengthen the idea that private business sector methods may undergo successful adaptation to the social sector and assist such entities to implement measures that offset their organizational, and consequent financial, weaknesses. [ABSTRACT FROM AUTHOR]

This article approaches the partnership between non-governmental organizations (NGOs) and municipal city halls and has the objective of analyzing the perception that NGO's representatives have of these institutions' identities in the partnership established between Belo Horizonte's City Hall and the NGOs in agreement. The intention was to evaluate the importance of this partnership to the mentioned institutions, as well as if the representatives of the NGOs consider them public or private institutions. The work's theoretical grounding was based on revising the Organizational Identity Theories, and on the history and characteristics of the Non-Governmental Organizations, as well as in the relationships between the State and Non-Profit Organizations, in the perspective of considering various author's opinions about the matter. In order to reach the suggested aims, qualitative research has been made, which consisted of a case study and used five Entities of Shelter for Children and Teenagers in partnership with the City Hall as units of analysis. For collecting the data, research techniques like the analysis of documents and interviews made with representatives of the NGOs were adopted. After collecting the information, the data was submitted to an analysis of its content. The reached conclusion was that the NGOs are related to religious and community movements and the identity of these organizations is accordingly to the law, whereas some of the NGOs representatives think the partnership is important and others are not sure about the public or private identity of the organization they represent. [ABSTRACT FROM AUTHOR]

The present evaluation analysis was conducted using a goal-free logic on 205 projects, implemented in different areas of Southern Italy benefiting from the financial support of the "CON IL SUD (FCS) Foundation", with the aim of highlighting some of the positive changes (expected or unexpected, direct or indirect) triggered by mid-long term projects, analysed using the Positive Thinking Approach as a research framework. In situations characterized by high levels of complexity, it is difficult to forecast how a change will manifest itself; therefore, the evaluative research should identify positive changes even when they occur unexpectedly. The author focuses on the different types of relational contexts in which the projects were embedded, with particular attention to how certain types of links between project partners and other stakeholders contributed, along with other factors, to generating local development in the territories. [ABSTRACT FROM AUTHOR]

Copyright of Avances en PsicologÍa Latinoamericana is the property of Colegio Mayor de Nuestra Senora del Rosario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Estudios Cooperativos is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aimed to determine the compliance of management practices instituted in a third sector entity based on governance guidelines established by Brazilian organizations. It was exploratory qualitative research. Data were collected through in-depth interviews and documentary analysis; data analysis was performed by content analysis. The researched entity has a structure that meets the compliance function composed of three axes: (a) normative, referring to the adoption and formalization of the integrity program from instances, mechanisms and procedures dealing with ethical conduct, internal controls, laws, rules, regulations and risk management to which the entity is exposed, with complete adherence to the guidelines; (b) commercial, referring to the adoption and formalization of mechanisms covering relationships with partners, customers and suppliers, such as the accountability of funds raised; however, contingencies arising from the COVID-19 pandemic required mechanisms not yet foreseen for the accountability of resources from private donations. This axis had low adherence to the guidelines: (c) organizational, referring to the adherence and commitment of senior management to the policies instituted with a view to preserving the net worth, a financial sustainability and corporate social responsibility with almost complete adherence to the tested guidelines. In conclusion, organizations that depend on resources need an institutionalized compliance structure to ensure high levels of adherence, because as they become more reliable, they will receive more credibility and legitimacy. This study, based on the perceptions of managers, contributes to demonstrate the relevance of governance and the establishment of a culture of compliance in the third sector. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Gestão, Finanças E Contabilidade is the property of Universidade do Estado da Bahia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of GeSec: Revista de Gestao e Secretariado is the property of Sindicato das Secretarias e Secretarios do Estado de Sao Paulo (SINSESP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Abstract This study analyses everyday value constructs pertaining to the Finnish gambling profit-based state grant system – an institution that channels proceeds from the state gambling monopoly to the third sector. Recently, various experts have questioned the system because of its connections to gambling. Using the concept of mundane reasoning, the article maps out everyday understandings of the system. The study analyses three datasets that represent different mundane arenas: focus group interviews with Finnish citizens, interviews with welfare-promoting third-sector organizations, and articles from the Finnish daily newspaper Helsingin Sanomat. The results show that mundane ideas strengthen the role of the public sector as a primary service provider and the third sector in adding value to it. The article concludes that the gambling profit-based grant system represents both universalism and particularism in mundane reasoning. The arguments provided are important in view of the current discussions about the roles of the third and public sectors in the Nordic welfare state.

Inter-organisational collaboration plays an important role in the provision of services by the third sector. In this article we analyse the relationships among 21 third sector organisations in Andalusia. Through social network analysis we evaluate centrality, cohesion, influence and brokerage in different relationship structures among these organizations. The results reveal the existence of two relational spheres: one consisting of third sector organisations that provide services to specific groups and the other of organisations that work on issues of social inclusion and participation. A limited number entities account for the majority of the relationship activities in the network, mediating between users, the third sector and public administration. These entities structure the relationships into clusters with high cohesion, facilitating control over resources and the convergence of objectives among organisations in the same sphere. [ABSTRACT FROM AUTHOR]

Inter-organisational collaboration plays an important role in the provision of services by the third sector. In this article we analyse the relationships among 21 third sector organisations in Andalusia. Through social network analysis we evaluate centrality, cohesion, influence and brokerage in different relationship structures among these organizations. The results reveal the existence of two relational spheres: one consisting of third sector organisations that provide services to specific groups and the other of organisations that work on issues of social inclusion and participation. A limited number entities account for the majority of the relationship activities in the network, mediating between users, the third sector and public administration. These entities structure the relationships into clusters with high cohesion, facilitating control over resources and the convergence of objectives among organisations in the same sphere. [ABSTRACT FROM AUTHOR]

Copyright of Saúde e Sociedade is the property of Universidade de Sao Paulo, Faculdade de Saude Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The international trend of state restructuring and the rise of decentralized welfare systems means a key challenge for social research is to systematically explore the breadth of factors shaping the territorialization of third sector welfare delivery at the meso level in federal and union states. We address this lacuna by synthesizing historical-institutionalism and critical realism with Salamon and Anheier's classic framework on civic infrastructure development to produce an inductive analytical model for wider empirical testing. Its application here to the longitudinal case study data covering Wales shows it to be effective in providing a holistic understanding of the temporal and spatial processes underpinning decentralization. The wider significance of the case study lies in underlining the iterative, reciprocal relationship between governance reforms and territorialization – and showing how territorialization can originate in response to national crises and welfare demand caused by state and market failure in the delivery of public goods. [ABSTRACT FROM AUTHOR]

The policy drive to support carers is a longstanding national and international priority. Research about the design and delivery of support for carers is critical to the underpinning evidence base. Through a timely exploration of a third sector perspective, the UK-based study discussed in this article provides insights into approaches to, and the commissioning of, support for older carers and carers of people with dementia. The study highlights the importance of: embedding carers' perspectives in service developments; the provision of both generic and targeted support which adopts a nuanced and tailored approach; titrating the delivery of information and advice at a pace to match carers' needs; capturing quantitative and qualitative dimensions in service evaluation; and increased quantity and longevity of funding. Such insights not only complement existing research but are also generalisable to other countries at a similar stage in the development of carer support. [ABSTRACT FROM AUTHOR]

Copyright of Political Science Studies / Studia Politologiczne is the property of University of Warsaw and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article presents the internal aspects of the social sub-system of non-profit and voluntary associations in France, whose members are people holding Polish and dual Polish-French citizenships as well as French people of Polish origin and who pursue the goals related to the presence of the Polish immigrant and post-immigrant communities in France. In relation with these organisations, the article provides answers to the following questions: 1) What are their decision-making structures? 2) How mobile are the members within the structures and where does the mobility stem from? 3) What is the cooperation like between the movers and shakers in a specific organisation? The conclusions have been based on data from five case studies and 48 individual in-depth interviews revolving around typologically diverse associations plus data obtained in the course of an institutional opinion poll, carried out among Polish immigrant organisations with an online CAWI questionnaire completed by members of the Polish diaspora in France. [ABSTRACT FROM AUTHOR]

Social prescribing schemes refer people toward personalized health/wellbeing interventions in local communities. Since schemes hold different representations of social prescribing, responses to the pandemic crisis will vary. Intersectionality states that social divisions build on one another, sustaining unequal health outcomes. We conducted and inductively analysed interviews with twenty-three professional and volunteer stakeholders across three social prescribing schemes in urban and rural Scotland at the start and end of year one of the pandemic. Concerns included identifying and digitally supporting disadvantaged and vulnerable individuals and reduced capacity statutory and third-sector services, obliging link workers to assume new practical and psychological responsibilities. Social prescribing services in Scotland, we argue, represent a collage of practices superimposed on a struggling healthcare system. Those in need of such services are unlikely to break through disadvantage whilst situated within a social texture wherein inequalities of education, health and environmental arrangements broadly intersect with one another. [ABSTRACT FROM AUTHOR]

The idea that we live in a world that has made the economic crisis, by a social and political extensión and its main characteristic is dealt with an essayistic manner. It is intended to recognize their practices and narratives, those ways of concretely constructing imaginaries and symbols that naturalize the sense that the post-Fordist society is the only one possible, despite its risk management or its enormous capacity to generate precariousness and discrimination. In this context, the role played by the third sector is raised, a concept that amalgamates ideas, companies and people that operate in the social economy halfway through public policies and the companies, corporations and financial systems that characterize the global world. [ABSTRACT FROM AUTHOR]

As part of a broader process of transferring of responsibilities to civil society in Spain, including the privatisation of welfare services and resources, the Third Sector plays an increasing role in the provision of care against a backdrop of structural unemployment and low levels of economic growth. With state funding, assistance programmes are intended to target the most vulnerable, excluded and unemployable following the principle of activation, as the way to social integration through the labour market. Ethnographic evidence shows that in a context of neoliberal austerity policies that goal is difficult to accomplish. The employment programme implemented by a local assembly of the Spanish Red Cross ended up assisting the most employable, who had lost their jobs during the economic recession, to re-enter the labour market as a trained, flexible and precarious workforce that suited the needs of the private companies collaborating with the Red Cross. [ABSTRACT FROM AUTHOR]

The article analyzes the problem of shadow charity, which has become a fairly common phenomenon, representing a hidden, informal economy that is beyond state control and accounting, and a serious problem for legal non-profit and charitable organizations. The purpose of the research is to study the concept and prerequisites of shadow charity and to identify recommendations for solving the problem of shadow charity in modern Russian society. As a result, the characteristics and stereotypes of shadow charity in the conditions of modern socio-culture have been analyzed. With the help of SWOT analysis, a comprehensive approach to the rational analysis of charitable activities, a set of measures and actions aimed at managing the process of receiving donations by studying the strengths and weaknesses of the charity organization, as well as external opportunities and threats to the organization of shadow and legal charitable activities, has been carried out. [ABSTRACT FROM AUTHOR]

The basic definition of the third sector comes from the sectoral division of the Slovak economy. The sectoral breakdown of the economy operates with concepts such as the public sector, the private sector, and the third sector(1). Civil society represents the third sector of society that exists alongside the state and the market. The third sector is a commonly used term for all non-governmental organizations in the Slovak Republic. Their legal form may vary. This sector is characterized by the existence of organizations that have a formal structure, non-state character, do not aim to make a profit, are independent, operate on a self-governing basis and are voluntary. The existence of non-governmental organizations and their participation in the life of society characterizes every civil society. One type of such organizations are non-profit organizations, the scope of which is regulated by the Act no. 213/1997 Coll. on Non-profit Organizations Providing Services of General Interest, as amended. They represent non-governmental non-profit organizations operating in civil society. The register of these legal entities operating in the territory of the Slovak Republic is provided by the Ministry of the Interior of the Slovak Republic. The aim of this paper is to point out the importance of the existence and scope of non-profit organizations in civil society, to analyze the legal forms of their functioning, through analysis of current legislation, available literary sources with emphasis on analysis of development and employment in non-profit organizations providing public services in the territory of the Slovak Republic in the defined period from 2016 to 2018. According to the latest available data as of 31 December 2018(2), there were 66 926 non-profit organizations registered and operating in the Slovak Republic, employing an average of 39 706 employees, while there were 3 272 of non-profit organizations providing services of general interest. The system of remuneration of employees of non-profit organizations is regulated by legislation in two ways. If the non-profit organization is not established by law, municipality, higher territorial unit or state, then it is possible to apply Act no. 311/2001 Coll. Labor Code as amended. Otherwise, if the nonprofit organization is established by law, wich means that the employee performs work in accordance with the law in the public interest, the procedure for his remuneration is in accordance with the Act no. 553/2003 Coll. on Remuneration of Certain Employees in the Performance of Work in the Public Interest and on Amendments to Certain Acts, as amended.

As a strategy to develop education for productivity, to legitimize the most recent configuration of capitalism, to guarantee the position of the hegemonic-ruling class and to promote the pedagogical market, business groups have organized movements that have assumed a leading role in the definition of educational public policies. When composing a third sector, they develop partnerships that leave the borders between public and private thinner and assume certain functions of the State. This performance maintains organic relations with international companies through policy networks. The aim of this study was to analyze the incidence of the third sector, public-private relations and policy networks in the Brazilian public education. Through the theoretical-documental study, with a quantitative and qualitative approach, the All for Education and the Base Movement were cut out. Analyses show that these movements have marked the transposition of the ideals and actions of the business community to public education, legitimized by partnerships with institutions, governments and the State. Focusing on educational policies, they act as mechanisms for privatization and increased profits, reorienting educational management. The importance of movements and associations for the defense of secular, public and socio-political education endorsed is underlined to challenge and restrain public-private actions in the definition of public educational policies.

This article discusses and analyzes the current strategies to institutionalize the management logic in public management through public-private partnerships. We start from the reconfigurations of the capitalist State and the multiple determinations of this process for the relationship between the public and the private in education, especially from the determinations of the State System Reform in the 1990s. In this sense, the particularities of State Reform in Brazil will be addressed, as well as the interrelationships of Third Sector mechanisms within public institutions through public-private partnerships. The bibliographic and documentary analysis allowed for the identification that the typical managerial principles of the business world have entered social policies, among them those of education.

Resumen La autogestión de espacios colectivos organizada por comunidades locales es con frecuencia objeto de una estetización de lo colectivo o es reducida a una forma de ocio urbano, obviando la base política y espacial específica de cada iniciativa. Los espacios autogestionados son una forma de producción alternativa de espacios colectivos y potencialmente una plataforma para la innovación social. El estudio se centra en el distrito de Tetuán como parte de la periferia interior madrileña, como objeto de procesos urbanos de transformación y gentrificación, así como enclave de resistencia y activismo vecinal. Se sostiene que el proceso comunitario es la clave de la sostenibilidad de los espacios colectivos de apropiación ciudadana y no puede ser cooptado por la administración. La apropiación ciudadana surge como respuesta a conflictos y necesidades tanto sociales como espaciales, instaurando espacios de resistencia en un contexto de conflicto urbano. Abstract Self-management of collective spaces, organized by grassroot communities, often falls under an aestheticization of the collective or is reduced to anecdotic urban leisure, leaving out the spatial and political bases of each specific initiative. Self-managed spaces present an alternative production of collective spaces and can be a platform for social innovation. The study focuses on the Tetuán District as an enclave in the inner periphery of Madrid. The neighbourhood has experienced deep urban transformations and is under a process of gentrification. It is also a space of community resistance where neighbourhood activism has a long tradition. It is argued that the community process is the key for the sustainability of appropriated collective spaces and cannot be co-opted by the administration. These spaces are a reaction to spatial and social conflicts and necessities, creating rebel spaces in a context of urban conflict.

The impact of the global recession has served to increase pressure on non-profit organizations resources. Executive leadership is an essential component of the success of these institutions. The two-fold purpose of this article is to provide a state-of-the-art overview about the existing literature on leadership and organizational innovation in the third sector, as well as to identify research gaps leading to a research model, which can be used in further empirical research. For this, we used the collection of existing literature in the Web of Science. The 144 articles selected in the database were analysed using the VOSviewer software. Results show a concern with the renewal of management bodies and a lack of qualified leaders. This study contributes to the construction of an action agenda leading to the establishment of new leadership and organizational innovation model for the third sector.

Abstract Background Need-oriented family support programs are examples of voluntary-based interventions increasingly recognized by the public sector as an important contribution to health and social care provision. Voluntary interventions are attractive because of their focus on activism, inclusion, and participation, but also their low cost and easy accessibility. There is an increasing demand for documentation of the effectiveness of family support programs. Methodologically sound studies are, however, limited and findings are generally inconsistent. This trial aims to assess the effectiveness of the volunteer-based intervention Family Club Denmark on parental stress, mental health, development and well-being of parents and children and to get insight into the experiences of both volunteers and families. Methods This is a prospective quasi-experimental trial with two conditions: (1) intervention group participating in Family Club Denmark and (2) wait-list control group. Participants are families with children aged 2–12 years who wish to participate in the program. Participants are allocated to intervention primarily after a first-come-first-serve principle, and further families will join the wait-list and be offered participation after around 6 months. Quantitative data are collected through web surveys at three time-points: at baseline, post-intervention (6 months after baseline), and follow-up (12 months after baseline). The primary outcome is mental health. Secondary outcomes include parenting behavior, parenting stress, self-efficacy and self-worth, family routines and child well-being. Qualitative data are collected through observations, focus groups, and interviews. Discussion This trial is among the first experimental studies of a group-based third sector need-oriented family support program offered to a wide array of families. The trial will provide important knowledge on the effectiveness of a volunteer-based family intervention on important outcomes such as mental health, self-efficacy, family routines. Furthermore, the trial will provide knowledge on volunteer, parent, and child experiences with participating in the intervention and knowledge on how to conduct experimental trails in a complex volunteer environment. Trial registration ClinicalTrials.gov NCT03657888 (registered 29.08.2018).

Restrictions on NGOs and others promoting civil liberties have caused alarm about «shrinking civic space» perpetrated by their domestic regimes. Yet because most camps in the world’s civil societies are left unmolested (indeed many are growing) and because non-domestic sources of constraint often play decisive roles, there are reasons to re-think the issues and ask how, and for whom, civil spaces are shaped. This exploratory article draws attention to forces set in motion from central, transnational levels that affect civic spaces: securitization; constraints on organized labour; marketization; transnational non-state actors; citizen disengagement driven by state retrenchment; and social media. As problematized in most policy, activist and scholarly writings, outside forces affecting civic space for emancipatory camps are often ignored, despite their being more susceptible to counteraction from outside than are repressive regimes. These issues await deeper investigation and discussion.

Since the early 2000s scholars have observed a tendency, within the third sector, to combine social values and market objectives in new hybrid configurations. This entrepreneurial turn of non-profit organisations (NPOs) has intersected another historical trajectory of change: their integration in the provision and governance of human and social services. The research contributes to the debate on the transformation of the third sector by addressing the relationship between these two trajectories of change. An interpretative tool is devised, drawing upon public policy research and new discursive institutionalism. To exemplify the interpretative approach, a case study of social entrepreneurship rooted in southern Italian local communities is explored. The research helps building an explanation of the transformation of the third sector centred on the evolving and interactive policy context in which NPOs are embedded, presently resembling an "ecosystem of entrepreneurialisation".

This paper attempts to identify the reasons behind the adoption of the accounting information tools which has been implemented in Portuguese third sector organizations. The research was designed to face new institutional theory with rational choice theory. Data was collected from third sector organizations operating in Portugal. The questionnaire applied was based on earlier literature. Results support the theoretical perspective of institutionalism. Indeed, third sector organizations operating in Portugal use essentially traditional accounting tools like financial accounting statements, cost accounting and budgeting, and there are clear evidences of coercive isomorphic behaviours. Future research should consider a qualitative approach to deeply understand how and why these organizations use accounting tools.