This document summarizes a journal article that examines the relationship between financial vulnerability and accountability in non-profit organizations in Malaysia. It discusses how financial vulnerability can impact an organization's ability to fulfill its social objectives and meet various accountability responsibilities. The study analyzes financial and accountability data from 130 Malaysian non-profit societies to determine if measures of financial vulnerability (efficiency, stability, solvency, margin) correlate with levels of accountability (strategic, fiduciary, financial, procedural, best practices). The results indicate that most organizations showed signs of financial vulnerability that could limit accountability, and stability was the only vulnerability measure significantly linked to accountability.
This document analyzes the impact of corporate social responsibility performance on systematic risk in listed companies in China's financial industry. It uses quantile regression and ordinary least squares regression to examine the relationship between corporate social responsibility performance, information disclosure, and systematic risk. The results show that information disclosure can reduce systematic risk, especially for high-risk companies. Corporate social responsibility has a deferred effect in reducing systematic risk for low-risk companies, as long as performance is maintained above previous levels. The document recommends that companies actively disclose sustainability reports, disclose information regularly and continuously, and maintain corporate social responsibility performance above previous levels to effectively reduce systematic risk.
International Journal of Business and Management Invention (IJBMI)inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
Exploring risk management disclosure practices in non profit organisations in...Alexander Decker
This document summarizes a study that examines risk disclosure practices in annual reports of 50 non-profit organizations (NPOs) registered in Malaysia. The study analyzed disclosures across six types of risks: organizational, operational, compliance, financial, reputation, and money laundering. Results found that NPOs provided more disclosure for mandatory financial items but lower voluntary disclosure for other risk types. Overall, there was a lack of risk disclosure that could increase risks harming the organizations. The study aims to provide feedback for NPOs to improve risk management and help regulators strengthen disclosure requirements.
1. The document defines stakeholders in the health care system as entities that affect or are affected by organizational actions. It identifies key stakeholders as government, health care providers, the public, hospital administrators, NGOs, and health insurance providers.
2. The roles and responsibilities of these stakeholders are described. The government oversees policy, funding, and administration of health services at central, state, and district levels. Health care providers deliver services. The public are beneficiaries of care. Hospital administrators and boards manage operations. NGOs supplement government work. Insurers provide coverage.
3. Effective stakeholder management involves identifying and classifying stakeholder relationships, formulating strategies, and evaluating outcomes. Stakeholder analysis
The family relationship and the place of people living with HIV virus in thei...AkashSharma618775
Acquired Immuno Deficiency Syndrom (AIDS) is caused by Human immunodeficiency virus (HIV) is still
one of the diseases causing serious consequences for people living with HIV and their families as well as
Vietnamese society. People living with HIV want to be eligible to develop and assert themselves in society, first of
all, they must have the family's support. The relationship between people living with HIV and their place in the
family is one of the important factors that support them in the process of social integration.
This document summarizes research on the effect of government funding on nonprofit administrative efficiency. Some research finds that government funding can increase nonprofit administrative costs through increased bureaucracy, professionalization, and compliance requirements. However, other research finds government funding can also improve efficiency by allowing nonprofits to achieve scale. This paper aims to empirically test the relationship between public funding and nonprofit efficiency using a longitudinal dataset of nonprofit organizations.
This document provides an overview of health policy and its relationship to ethics. It discusses why health is a policy issue due to concerns about physical/emotional well-being, its role in the economy and as a social/cultural value. The importance of health policy to nurses is described as it influences available technologies/treatments, healthcare systems, and patient relationships/care. The document also examines the differences between market and social justice approaches to healthcare policy and the role of politics in health policy development.
Ethical decision making is a requirement and is a must for leaders in the local authorities to ensure
that actions will be taken in a proper way.Decision making is the starting point of an outcome; it could be good
or otherwise.Decision making by officers in a local authority is imperative;
This document analyzes the impact of corporate social responsibility performance on systematic risk in listed companies in China's financial industry. It uses quantile regression and ordinary least squares regression to examine the relationship between corporate social responsibility performance, information disclosure, and systematic risk. The results show that information disclosure can reduce systematic risk, especially for high-risk companies. Corporate social responsibility has a deferred effect in reducing systematic risk for low-risk companies, as long as performance is maintained above previous levels. The document recommends that companies actively disclose sustainability reports, disclose information regularly and continuously, and maintain corporate social responsibility performance above previous levels to effectively reduce systematic risk.
International Journal of Business and Management Invention (IJBMI)inventionjournals
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online
Exploring risk management disclosure practices in non profit organisations in...Alexander Decker
This document summarizes a study that examines risk disclosure practices in annual reports of 50 non-profit organizations (NPOs) registered in Malaysia. The study analyzed disclosures across six types of risks: organizational, operational, compliance, financial, reputation, and money laundering. Results found that NPOs provided more disclosure for mandatory financial items but lower voluntary disclosure for other risk types. Overall, there was a lack of risk disclosure that could increase risks harming the organizations. The study aims to provide feedback for NPOs to improve risk management and help regulators strengthen disclosure requirements.
1. The document defines stakeholders in the health care system as entities that affect or are affected by organizational actions. It identifies key stakeholders as government, health care providers, the public, hospital administrators, NGOs, and health insurance providers.
2. The roles and responsibilities of these stakeholders are described. The government oversees policy, funding, and administration of health services at central, state, and district levels. Health care providers deliver services. The public are beneficiaries of care. Hospital administrators and boards manage operations. NGOs supplement government work. Insurers provide coverage.
3. Effective stakeholder management involves identifying and classifying stakeholder relationships, formulating strategies, and evaluating outcomes. Stakeholder analysis
The family relationship and the place of people living with HIV virus in thei...AkashSharma618775
Acquired Immuno Deficiency Syndrom (AIDS) is caused by Human immunodeficiency virus (HIV) is still
one of the diseases causing serious consequences for people living with HIV and their families as well as
Vietnamese society. People living with HIV want to be eligible to develop and assert themselves in society, first of
all, they must have the family's support. The relationship between people living with HIV and their place in the
family is one of the important factors that support them in the process of social integration.
This document summarizes research on the effect of government funding on nonprofit administrative efficiency. Some research finds that government funding can increase nonprofit administrative costs through increased bureaucracy, professionalization, and compliance requirements. However, other research finds government funding can also improve efficiency by allowing nonprofits to achieve scale. This paper aims to empirically test the relationship between public funding and nonprofit efficiency using a longitudinal dataset of nonprofit organizations.
This document provides an overview of health policy and its relationship to ethics. It discusses why health is a policy issue due to concerns about physical/emotional well-being, its role in the economy and as a social/cultural value. The importance of health policy to nurses is described as it influences available technologies/treatments, healthcare systems, and patient relationships/care. The document also examines the differences between market and social justice approaches to healthcare policy and the role of politics in health policy development.
Ethical decision making is a requirement and is a must for leaders in the local authorities to ensure
that actions will be taken in a proper way.Decision making is the starting point of an outcome; it could be good
or otherwise.Decision making by officers in a local authority is imperative;
Task Environment and Organisational Responsiveness in Nigerian Banksijtsrd
This document discusses task environment and organizational responsiveness in Nigerian banks. It examines how Nigerian banks respond to challenges from their task environment, which includes customers, competitors, suppliers, and government policies. The document finds that the major forces influencing banks are customers, competitors and suppliers. Banks respond through strategies like planning, forecasting, changing their business domains, and lobbying. The task environment poses threats to banks' ability to provide financial services in Nigeria. Banks need strategies to leverage opportunities and counter threats from the environment, as well as mechanisms to gather relevant information and manage the dynamic nature of the environment.
Article - Evaluating emergency management after an event: gaps and suggestionsNeil Dufty
Post-event evaluations of emergency management are critical to help emergency service providers and communities learn to build disaster resilience. This paper identifies five main types of formal post-event evaluations of emergency management that are used in Australia. It argues that these evaluations should be more consistent in their conduct and approach, more comprehensive in scope, and better timed. The paper also suggests that post-event evaluation reports should be released particularly to the affected communities.
Berwick the triple aim - care, health, and costMedXellence
The document discusses the "Triple Aim" of improving the U.S. healthcare system by simultaneously pursuing three goals: improving individual care experiences, improving population health outcomes, and reducing per capita healthcare costs. It argues that achieving the Triple Aim requires identifying a specific population, establishing constraints like universal coverage, and designating an "integrator" organization responsible for coordinating care across settings to achieve all three goals. The integrator's key functions include engaging patients, redesigning primary care, managing population health, and integrating different parts of the healthcare system.
This document outlines the key steps in policy analysis including defining the problem, identifying alternative policies, establishing evaluation criteria, evaluating the alternatives, selecting a preferred policy, and monitoring the policy after implementation. It notes that policy analysis seeks to identify the policy option that will achieve goals at the lowest cost but that rationality in the political process is difficult due to clashing ideas and strategic representations of situations by political proponents.
The document discusses a study on Support Facilitators (SFs), a new role created by Australia's Partners in Recovery (PIR) program to improve coordination of mental healthcare. SFs work to connect clients experiencing severe mental illness to services by developing care plans, establishing partnerships between organizations, and educating providers about PIR. The study finds that SFs are building the role through trial and error by developing connections and knowledge-sharing networks. However, their work is limited by poor communication and instability from changing government policies.
Brennan, Niamh M., Merkl-Davies, Doris M., and Beelitz, Annika [2013] Dialogi...Prof Niamh M. Brennan
We conceptualise CSR communication as a process of reciprocal influence between organisations and their audiences. We use an illustrative case study in the form of a conflict between firms and a powerful stakeholder which is played out in a series of 20 press releases over a two-month period to develop a framework of analysis based on insights from linguistics. It focuses on three aspects of dialogism, namely (i) turn-taking (co-operating in a conversation by responding to the other party), (ii) inter-party moves (the nature and type of interaction action characterising a turn i.e., denial, apology, excuse), and (iii) intertextuality (the intensity and quality of verbal interaction between the parties). We address the question: What is the nature and type of verbal interactions between the parties? First we examine (a) whether the parties verbally interact and then (b) whether the parties listen to each other.
We find evidence of dialogism suggesting that CSR communication is an interactive process which has to be understood as a function of the power relations between a firm and a specific stakeholder. Also, we find evidence of intertextuality in the press releases by the six firms which engage in verbal interaction with the stakeholder. We interpret this as linguistic evidence of isomorphic processes relating to CSR practices resulting from the pressure exerted by a powerful stakeholder. The lack of response by ten firms that fail to issue press releases suggests a strategy of ‘watch-and-wait’ with respect to the outcome of the conflict.
Major stakeholders in the health care delivery system include:
- Patients and the public who utilize health care services.
- Health care professionals like doctors, nurses, and pharmacists working in hospitals and communities.
- Hospital administrators and governing boards who manage hospitals and make strategic decisions.
- Non-governmental organizations that provide various health services.
- The government which regulates the health care system and provides funding.
Stakeholders were classified as external, interface, and internal. Strategies must be formulated and implemented to manage relationships with different stakeholders, then evaluated for effectiveness. The key stakeholders all have an interest in quality, accessible health care.
MMS State of the State Conference: Elliott Fisher - Rethinking Health Care - ...Frank Fortin
The document discusses rising healthcare costs and declining quality in the US healthcare system. It argues that the current system rewards more treatment and increased capacity, rather than value and outcomes. It proposes moving towards accountable care organizations that are accountable for overall costs and outcomes, comprehensive performance measurement, and payment reform to reward high-value care rather than volume of services. Massachusetts could lead the way by fostering the development of accountable care organizations.
The document summarizes a research paper on environmental regulation in the presence of asymmetric information. It discusses:
1) A model with a firm, regulatory agency, and regulator, where the firm has private information about its costs and the agency can be influenced by interest groups.
2) The objective of maximizing social welfare by setting pollution levels and firm output/prices while dealing with asymmetric information.
3) How interest groups like environmentalists or industry lobbyists could influence the agency and distort the optimal regulatory outcome.
4) The welfare functions of consumers, firms, agencies and regulators that are used to analyze regulatory policies under symmetric and asymmetric information scenarios.
Drhatemelbitar (4)MEDICAL CASE MANAGEMENTد حاتم البيطارد حاتم البيطار
This document provides an overview of case management programs and evaluations in long-term care. It defines case management as a collaborative process that assesses, plans, implements, coordinates, monitors and evaluates services to meet individual needs. The goals of case management can be client-oriented, such as improving access to services, administrative, such as improving efficiency, or system-oriented, such as promoting a high-quality service system. Common models of case management include traditional models within long-term care, brokerage models, managed care models, and integrated models. Quality is evaluated based on structure, process, and outcomes. Current ongoing evaluations of case management programs seek to assess outcomes and costs. The document concludes that case management shows promise but more
Drhatemelbitar (1)MEDICAL CASE MANAGEMENTد حاتم البيطارد حاتم البيطار
The document summarizes a report about the use of embedded case managers in healthcare organizations. It finds that about half of healthcare organizations embed or co-locate case managers at points of care. The report provides metrics and benchmarks on the prevalence and impact of embedded case management programs. It finds that embedded case management results in more efficient care coordination of high-risk patients and those with chronic illnesses. The metrics are derived from a survey of healthcare organizations that currently embed case managers.
The document discusses several aspects of the Child Protective Services (CPS) system, including its objectives, processes, services offered, and relationship with outside entities. CPS aims to protect children from abuse and neglect, investigate reports of maltreatment, and help strengthen families. The CPS process involves intake and investigation, determining if intervention is needed, and providing post-investigation services until a case is closed. Risk assessment tools are used to evaluate risk levels and prioritize cases. Recurrence of maltreatment is common, and CPS works with other systems like law enforcement and schools as mandated reporters. A variety of family support services are offered to reduce further abuse and empower parents.
1) Workplace policies and procedures for handling bullying complaints need to balance a no-blame approach with clear sanctions. They should allow for multiple access points and types of interventions to resolve issues in a cooperative manner.
2) Organizational cultures that clearly communicate expectations of respectful behavior and demonstrate fairness in handling complaints can help prevent and address bullying.
3) Effective policies address the needs of targets, bystanders, and alleged perpetrators to encourage resilience and recovery from bullying incidents.
Clinician’s Research Digest, An APA Journal – Supplemental Bulletin 39, “Improving Access to Behavioral Healthcare Services: The Georgia Crisis & Access Line,” part of a series on research-informed day-to-day clinical practice.
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
This document is a capstone paper analyzing the complex dynamics between NGOs, donors, and developing country governments. The author conducted a literature review finding that some experts argue the current framework needs to change to better support sustainable health systems. The paper will examine case studies and propose how NGOs and governments can work together more synergistically towards shared health goals.
Nature conservation and technology, a new approach for financial institutions due to the Strategic importance of CSR as a factor that generate Reputation and Competitiveness
Drhatemelbitar (1)MEDICAL CASE MANAGEMENTد حاتم البيطارد حاتم البيطار
1. The document discusses issues with the current healthcare system including lack of coordination between institutions, dehumanization of care, and rising costs.
2. It introduces case management as a promising solution, defined as a method that aims for continuity of services and quality clinical outcomes through efficient management of available resources for specific clientele.
3. Case management relies on thorough knowledge of client needs, estimating patient stay lengths, and planning coordinated treatment processes to improve care quality while controlling costs.
Drhatemelbitar (3)MEDICAL CASE MANAGEMENTد حاتم البيطارد حاتم البيطار
This document outlines case management guidelines for workers' compensation cases in Oklahoma. It was developed by the Physician Advisory Committee and adopted by the Administrator of the Oklahoma Workers' Compensation Court. The guidelines define case management, describe the benefits and role of case managers, and outline the case management process. They provide criteria for when a case should be referred to case management, including catastrophic injuries, noncompliance with treatment plans, frequent changes in providers, and issues that require in-person evaluation like language barriers. The guidelines are intended to help case managers provide coordinated, quality care to injured workers.
Marly Johanna Fonseca Rodríguez es una estudiante de 25 años del cuarto semestre de Tecnología de Sistemas en Florencia, Caquetá. Actualmente reside en Florencia, Caquetá y es muy responsable y cumplidora con sus labores asignadas.
Task Environment and Organisational Responsiveness in Nigerian Banksijtsrd
This document discusses task environment and organizational responsiveness in Nigerian banks. It examines how Nigerian banks respond to challenges from their task environment, which includes customers, competitors, suppliers, and government policies. The document finds that the major forces influencing banks are customers, competitors and suppliers. Banks respond through strategies like planning, forecasting, changing their business domains, and lobbying. The task environment poses threats to banks' ability to provide financial services in Nigeria. Banks need strategies to leverage opportunities and counter threats from the environment, as well as mechanisms to gather relevant information and manage the dynamic nature of the environment.
Article - Evaluating emergency management after an event: gaps and suggestionsNeil Dufty
Post-event evaluations of emergency management are critical to help emergency service providers and communities learn to build disaster resilience. This paper identifies five main types of formal post-event evaluations of emergency management that are used in Australia. It argues that these evaluations should be more consistent in their conduct and approach, more comprehensive in scope, and better timed. The paper also suggests that post-event evaluation reports should be released particularly to the affected communities.
Berwick the triple aim - care, health, and costMedXellence
The document discusses the "Triple Aim" of improving the U.S. healthcare system by simultaneously pursuing three goals: improving individual care experiences, improving population health outcomes, and reducing per capita healthcare costs. It argues that achieving the Triple Aim requires identifying a specific population, establishing constraints like universal coverage, and designating an "integrator" organization responsible for coordinating care across settings to achieve all three goals. The integrator's key functions include engaging patients, redesigning primary care, managing population health, and integrating different parts of the healthcare system.
This document outlines the key steps in policy analysis including defining the problem, identifying alternative policies, establishing evaluation criteria, evaluating the alternatives, selecting a preferred policy, and monitoring the policy after implementation. It notes that policy analysis seeks to identify the policy option that will achieve goals at the lowest cost but that rationality in the political process is difficult due to clashing ideas and strategic representations of situations by political proponents.
The document discusses a study on Support Facilitators (SFs), a new role created by Australia's Partners in Recovery (PIR) program to improve coordination of mental healthcare. SFs work to connect clients experiencing severe mental illness to services by developing care plans, establishing partnerships between organizations, and educating providers about PIR. The study finds that SFs are building the role through trial and error by developing connections and knowledge-sharing networks. However, their work is limited by poor communication and instability from changing government policies.
Brennan, Niamh M., Merkl-Davies, Doris M., and Beelitz, Annika [2013] Dialogi...Prof Niamh M. Brennan
We conceptualise CSR communication as a process of reciprocal influence between organisations and their audiences. We use an illustrative case study in the form of a conflict between firms and a powerful stakeholder which is played out in a series of 20 press releases over a two-month period to develop a framework of analysis based on insights from linguistics. It focuses on three aspects of dialogism, namely (i) turn-taking (co-operating in a conversation by responding to the other party), (ii) inter-party moves (the nature and type of interaction action characterising a turn i.e., denial, apology, excuse), and (iii) intertextuality (the intensity and quality of verbal interaction between the parties). We address the question: What is the nature and type of verbal interactions between the parties? First we examine (a) whether the parties verbally interact and then (b) whether the parties listen to each other.
We find evidence of dialogism suggesting that CSR communication is an interactive process which has to be understood as a function of the power relations between a firm and a specific stakeholder. Also, we find evidence of intertextuality in the press releases by the six firms which engage in verbal interaction with the stakeholder. We interpret this as linguistic evidence of isomorphic processes relating to CSR practices resulting from the pressure exerted by a powerful stakeholder. The lack of response by ten firms that fail to issue press releases suggests a strategy of ‘watch-and-wait’ with respect to the outcome of the conflict.
Major stakeholders in the health care delivery system include:
- Patients and the public who utilize health care services.
- Health care professionals like doctors, nurses, and pharmacists working in hospitals and communities.
- Hospital administrators and governing boards who manage hospitals and make strategic decisions.
- Non-governmental organizations that provide various health services.
- The government which regulates the health care system and provides funding.
Stakeholders were classified as external, interface, and internal. Strategies must be formulated and implemented to manage relationships with different stakeholders, then evaluated for effectiveness. The key stakeholders all have an interest in quality, accessible health care.
MMS State of the State Conference: Elliott Fisher - Rethinking Health Care - ...Frank Fortin
The document discusses rising healthcare costs and declining quality in the US healthcare system. It argues that the current system rewards more treatment and increased capacity, rather than value and outcomes. It proposes moving towards accountable care organizations that are accountable for overall costs and outcomes, comprehensive performance measurement, and payment reform to reward high-value care rather than volume of services. Massachusetts could lead the way by fostering the development of accountable care organizations.
The document summarizes a research paper on environmental regulation in the presence of asymmetric information. It discusses:
1) A model with a firm, regulatory agency, and regulator, where the firm has private information about its costs and the agency can be influenced by interest groups.
2) The objective of maximizing social welfare by setting pollution levels and firm output/prices while dealing with asymmetric information.
3) How interest groups like environmentalists or industry lobbyists could influence the agency and distort the optimal regulatory outcome.
4) The welfare functions of consumers, firms, agencies and regulators that are used to analyze regulatory policies under symmetric and asymmetric information scenarios.
Drhatemelbitar (4)MEDICAL CASE MANAGEMENTد حاتم البيطارد حاتم البيطار
This document provides an overview of case management programs and evaluations in long-term care. It defines case management as a collaborative process that assesses, plans, implements, coordinates, monitors and evaluates services to meet individual needs. The goals of case management can be client-oriented, such as improving access to services, administrative, such as improving efficiency, or system-oriented, such as promoting a high-quality service system. Common models of case management include traditional models within long-term care, brokerage models, managed care models, and integrated models. Quality is evaluated based on structure, process, and outcomes. Current ongoing evaluations of case management programs seek to assess outcomes and costs. The document concludes that case management shows promise but more
Drhatemelbitar (1)MEDICAL CASE MANAGEMENTد حاتم البيطارد حاتم البيطار
The document summarizes a report about the use of embedded case managers in healthcare organizations. It finds that about half of healthcare organizations embed or co-locate case managers at points of care. The report provides metrics and benchmarks on the prevalence and impact of embedded case management programs. It finds that embedded case management results in more efficient care coordination of high-risk patients and those with chronic illnesses. The metrics are derived from a survey of healthcare organizations that currently embed case managers.
The document discusses several aspects of the Child Protective Services (CPS) system, including its objectives, processes, services offered, and relationship with outside entities. CPS aims to protect children from abuse and neglect, investigate reports of maltreatment, and help strengthen families. The CPS process involves intake and investigation, determining if intervention is needed, and providing post-investigation services until a case is closed. Risk assessment tools are used to evaluate risk levels and prioritize cases. Recurrence of maltreatment is common, and CPS works with other systems like law enforcement and schools as mandated reporters. A variety of family support services are offered to reduce further abuse and empower parents.
1) Workplace policies and procedures for handling bullying complaints need to balance a no-blame approach with clear sanctions. They should allow for multiple access points and types of interventions to resolve issues in a cooperative manner.
2) Organizational cultures that clearly communicate expectations of respectful behavior and demonstrate fairness in handling complaints can help prevent and address bullying.
3) Effective policies address the needs of targets, bystanders, and alleged perpetrators to encourage resilience and recovery from bullying incidents.
Clinician’s Research Digest, An APA Journal – Supplemental Bulletin 39, “Improving Access to Behavioral Healthcare Services: The Georgia Crisis & Access Line,” part of a series on research-informed day-to-day clinical practice.
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
This document is a capstone paper analyzing the complex dynamics between NGOs, donors, and developing country governments. The author conducted a literature review finding that some experts argue the current framework needs to change to better support sustainable health systems. The paper will examine case studies and propose how NGOs and governments can work together more synergistically towards shared health goals.
Nature conservation and technology, a new approach for financial institutions due to the Strategic importance of CSR as a factor that generate Reputation and Competitiveness
Drhatemelbitar (1)MEDICAL CASE MANAGEMENTد حاتم البيطارد حاتم البيطار
1. The document discusses issues with the current healthcare system including lack of coordination between institutions, dehumanization of care, and rising costs.
2. It introduces case management as a promising solution, defined as a method that aims for continuity of services and quality clinical outcomes through efficient management of available resources for specific clientele.
3. Case management relies on thorough knowledge of client needs, estimating patient stay lengths, and planning coordinated treatment processes to improve care quality while controlling costs.
Drhatemelbitar (3)MEDICAL CASE MANAGEMENTد حاتم البيطارد حاتم البيطار
This document outlines case management guidelines for workers' compensation cases in Oklahoma. It was developed by the Physician Advisory Committee and adopted by the Administrator of the Oklahoma Workers' Compensation Court. The guidelines define case management, describe the benefits and role of case managers, and outline the case management process. They provide criteria for when a case should be referred to case management, including catastrophic injuries, noncompliance with treatment plans, frequent changes in providers, and issues that require in-person evaluation like language barriers. The guidelines are intended to help case managers provide coordinated, quality care to injured workers.
Marly Johanna Fonseca Rodríguez es una estudiante de 25 años del cuarto semestre de Tecnología de Sistemas en Florencia, Caquetá. Actualmente reside en Florencia, Caquetá y es muy responsable y cumplidora con sus labores asignadas.
Este portafolio documenta las actividades desarrolladas por la autora en su labor pedagógica y en el proceso de enseñanza-aprendizaje de los estudiantes. Describe las diferentes estrategias y niveles de formación en el uso de las TIC implementados en la institución educativa, incluyendo temas como estrategias de formación, ofimática educativa, uso de internet y aplicaciones en el aula, elaboración de proyectos y portafolios digitales, y compartición colaborativa de información e implementación de TIC en el plan educativo
Este documento presenta el plan de área para grado quinto en el primer periodo en el Instituto María Auxiliadora. Incluye información sobre proyectos transversales, las áreas de matemáticas, geometría, estadística, español y literatura con énfasis en lengua castellana, gramática y ortografía. Describe los estándares, desempeños, competencias, contenidos y actividades propuestas para cada área durante el periodo.
Este documento presenta las estadísticas de los jugadores de un equipo de baloncesto en la fase regular y los playoffs. En la fase regular, el jugador E. González anotó más puntos (48) y el equipo anotó un total de 306 puntos. En los playoffs, E. González continuó siendo el máximo anotador con 18 puntos, mientras que el equipo anotó un total de 129 puntos.
Este documento describe los componentes básicos de la comunicación corporativa. Explica que la comunicación corporativa es un instrumento de gestión que armoniza la comunicación interna y externa de una empresa para crear relaciones favorables con sus públicos. Describe los niveles, formas, medios y funciones de la comunicación corporativa, incluyendo la comunicación descendente, horizontal, ascendente, cruzada y circular dentro de una organización.
O documento descreve uma oportunidade de negócios chamada Total One que oferece várias formas de ganhos através da venda de produtos digitais e e-commerce. Os associados podem ganhar participando da divisão diária de lucros, vendendo produtos diretamente, bônus binários e de ativação mensal. A Total One incentiva os associados a construírem equipes de vendas para ampliarem suas fontes de renda.
- Agnico Eagle provides a corporate update for September 2016, outlining key points such as production growth targets, high quality gold reserves, ongoing exploration success, and a strong balance sheet.
- The company has a goal of producing over 2 million ounces of gold annually by 2020 through exploiting its existing asset base, which contains high average grade reserves over double the industry average.
- Exploration continues to deliver value by expanding reserves and resources at mines such as Kittila, Meadowbank, Meliadine, Pinos Altos, and La India.
El documento describe los aspectos básicos de las redes de comunicación, incluyendo la estructura de una red, los protocolos, modelos de capas como TCP/IP y OSI, y esquemas de direccionamiento. Explica que una red consta de hardware, software y dispositivos finales y de intermediarios, y que los protocolos son conjuntos de reglas que permiten la comunicación a través de redes. También describe los modelos TCP/IP y OSI, así como cómo se usan las etiquetas de encabezado para administrar las comunicaciones entre origen y destino.
Lacer un club de troc pour et par les enfants, un projet pédagogique vivant !
http://kidsandtroc.org/
Sous licence Creative Commons : http://creativecommons.org/licenses/by-nc-sa/3.0/fr/
Le premier réseau d’entrepôts de location au Maroc, plateformes logistiques, ...Youssefshare
Bourse Logistique est une plateforme de recherche de prestataires logistiques marocains d’entreposage regroupant entrepôts et espaces de stockage de tous types de marchandises
FindLaw | GM Asset Sale Approved by Bankruptcy CourtLegalDocs
This document is the decision by the United States Bankruptcy Court for the Southern District of New York to approve General Motors' motion to sell substantially all of its assets to Vehicle Acquisition Holdings LLC under Section 363 of the Bankruptcy Code. The court approved the sale over objections from minority bondholders, tort litigants concerned with successor liability, asbestos litigants, and non-UAW unions. The court found that a Section 363 sale was necessary and appropriate given GM's dire financial situation and inability to survive a traditional restructuring through a Chapter 11 plan.
Organisational characteristics and accountability in protecting risk exposure...Alexander Decker
This document discusses accountability in non-profit organizations (NPOs). It examines how organizational characteristics may affect accountability levels in NPOs. The study analyzes annual reports of 224 Malaysian societies to determine relationships between accountability levels and characteristics like income sources, auditor presence, and organization size. Accountability is measured based on transparency and compliance. Preliminary results show accountability levels are low, and only income from generated funds and organization size significantly impact accountability. Income source, auditor presence, and compliance focus may not ensure accountability. Stricter regulations and best practices could increase accountability and reduce risks for NPOs.
Assessment of risk using financial ratios in non profit organisationsAlexander Decker
This document discusses assessing risk in non-profit organizations (NPOs) using financial ratios. It begins by introducing financial ratios as tools for risk assessment that have been used successfully in previous studies. It then discusses eight specific financial ratios that will be used to assess risk of financial vulnerability in NPOs, organized into categories of solvency, stability, and efficiency. These ratios will be calculated from annual reports of 134 NPOs registered in Malaysia to determine their level of financial vulnerability and risk. The results are intended to help regulators identify high-risk NPOs for closer monitoring.
This document discusses the challenges of rigorously measuring the impact of microfinance and summarizes recent evidence and reviews on the topic. It notes that popular expectations of microfinance are declining as more rigorous randomized controlled trials show less positive results than earlier studies. The document reviews different types of impact studies and evidence, focusing primarily on direct effects of microcredit on typical clients. It discusses what constitutes "rigorous" evidence and different approaches to measuring microfinance impact, including independent quantitative and qualitative studies as well as internal social performance assessments. The challenges of accurately measuring impact through interviews and statistical sampling are also outlined.
The objective of the study is to examined Corporate Social Responsibility Disclosure in quoted money deposit
Banks in Nigeria. The research design used for this study is historical research design. The design was used so as to
capture relevant information from annual financial statement of quoted companies. The population of the study
consists of Twenty one (21) deposit money banks in Nigeria and a sample of eight commercial banks was randomly
selected using convenient sampling technique. Data were analyzed using ordinary least squares regression. The
findings of this research indicate an existence of negative relationship between firm complexity and environmental
disclosed in the Nigerian banking sector. It also indicates the existence of positive relationship between earnings and
CSR disclosure in the Nigerian banking sector and that bank size was negatively related to the extent of corporate
social responsibility disclosure by Nigerian banks. The implication of these findings is that as bank increase its
activities they should also be concern with the well-being of the environment which they operate. Finally, the study
recommends that banks should focus on activities that will synchronize its corporate goals with the sustainability of
the environment
The document summarizes a study on the social responsibility of Islamic banks in Aqaba, Jordan. It examines the banks' commitment to social responsibility in regards to human resources, customers, and local society. The study found that the banks were generally committed to social responsibility for human resources and customers, except for some aspects like social programs for employees and addressing customer complaints quickly. For local society, the banks did not participate enough in activities like supporting universities, establishing health centers and schools, or providing educational scholarships. The study recommends that Islamic banks in Aqaba address these issues to fully realize their positive social role.
Analysis of the effects of economic corporate social responsibility on financ...inventionjournals
The purpose of this study was to analyze the effect economic corporate social responsibility on Financial performance. The study was guided by the following objectives: To analyze the effect of innovational CSR cost on financial performance, to examine the effect of social quality practices spending on financial performance ,to find out the effect of corporate entrepreneurship spending on financial performance and to examine the effect of financial literacy expenditure CSR on financial The study was guided by Stakeholders theory, Shareholder theory and Shareholder-Based Financial Performance theory. This study used quantitative research approaches. Quantitative research is generally associated. Collecting and converting data into numerical form so that statistical calculations can be made and conclusions drawn. This study will employ descriptive research design. The target population used was 100 and sampling procedure used was stratified. The study used primary (collected using questionnaires) and secondary data (trend analysis). To test the validity of the research instruments the questionnaires prepared and submitted to the supervisor and other research experts. In order to test the reliability of the instrument used in this study, the researcher used test retest method. Descriptive and inferential statistics method was used for data analysis and interpretation regression model was used to analyze the effect between variables. The study recommended that companies should ensure effective sustainability programs which include social responsibility, They should also ensure effective social programs are accomplished through cause-related marketing and corporate philanthropy, they should also create initiative which has beneficial relationship between the corporation and society, they should also should ensure corporate governance which is the framework of rules and practices by which a board of directors and embrace accountability, fairness, and transparency in a company's relationship with its stakeholders. For further research the study suggests that more studies should be done on economic social responsibility and corporate governance, economic social responsibility and financial literacy.
Does external stakeholder orientation in corporate governance influence in su...Shahadat Hossain
This document summarizes a literature review examining the role of external stakeholders in the governance of microfinance institutions (MFIs) and how external stakeholder orientation influences MFI sustainability and outreach. The review finds that while external stakeholder orientation on boards does not directly improve financial performance, it can indirectly benefit MFIs and sometimes helps increase social outreach. Factors like regulation, external ratings, auditing, and international orientation do not consistently lead to higher profits but can deepen outreach. Competition tends to hurt financial performance but may improve organizational efficiency. The review explores the types of external stakeholders in MFIs and how their involvement differs from traditional corporations due to MFIs' atypical structures and operations.
Addressing Sustainability Exposures through Corporate Social Responsibility i...ijtsrd
There has been considerable progress in holding companies accountable for their social responsibility performance. However, progress on socio economic and environmental impact of their practices has been more limited thereby creating an atmosphere of unfavorable business conduct and sustainability exposures. The absent of internationally recognized standards of corporate social responsibility in Nigeria have further aggravated the issue. There have also been little to no report on corporate responsibility in relation to enterprises overall economic relevance to the economy, import dependency, corruption, labour standards and eco efficiency in Nigeria. To this end, the study examined the extent to which organizations' corporate social responsibility tackles sustainability exposure as required by the Global Reporting Initiative. Survey and content analysis designs were used. Data were collected from primary and secondary sources of six Nigerian companies. T test and ANOVA were also used for the hypotheses tests. It was discovered that organizations' corporate social responsibility significantly addresses sustainability exposure through Global Reporting Initiative and other results. It was recommended that companies in Nigeria should adopt the global reporting initiative as a means of observing their corporate social responsibility. Regulatory authority should as a matter of urgency ensure that companies report on their sustainability impacts on the economy. Bassey Ekpo | Emmanuel E. Okon | Sunny B. Beredugo "Addressing Sustainability Exposures through Corporate Social Responsibility in Nigeria: An International Perspective" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-5 , August 2019, URL: https://www.ijtsrd.com/papers/ijtsrd26644.pdfPaper URL: https://www.ijtsrd.com/management/other/26644/addressing-sustainability-exposures-through-corporate-social-responsibility-in-nigeria-an-international-perspective/bassey-ekpo
Non-Financial Information and Firm Risk Non-Financial Information and Firm RiskAJHSSR Journal
ABSTRACT: This research aims to examine how ESG disclosure and risk disclosure affect the total risk of
companies. Using cross section data from 355 companies listed in Indonesia Stock Exchange, data regarding
ESG disclosure and risk was collected. In this research, ESG and risk disclosures are measured based on content
analysis using GRI 4 guidelines for ESG disclosures and COSO ERM for risk disclosures. Using multiple
regression, it is concluded that only risk disclosure can reduce the company's total risk, while ESG disclosure
cannot affect the company's total risk. This shows that only risk disclosure is relevant in determining a
company's total risk.
KEYWORDS: ESG disclosure, risk disclosure, firm risk
Reconfiguring Cooperation Mechanism and Survival of Deposit Money Banks in So...AJHSSR Journal
ABSTRACT: This study examined the relationship between reconfiguring cooperation mechanism and
survival of Deposit Money Banks in South-South, Nigeria. The study adopted the cross-sectional research
survey design. The population for this study was twenty-two deposit money banks registered in Nigeria and
operating in South–South. Primary data was generated through structured questionnaire. Census sampling was
adopted because our population of study was not large. Hence, the entire population of 22 Deposit Money Banks
was adopted as a census. However, the total respondents for this study were 154 Regional/Zonal Managers of
the twenty-two Deposit Money Banks in South-South, Nigeria. The research instrument was validated by
supervisors’ vetting and approval while the reliability of the instrument was achieved by the use of the Cronbach
Alpha coefficient with all the items scoring above 0.70. The hypotheses were tested using the Spearman’s Rank
Order Correlation while the partial correlation was used to test the moderating effect of nature of the
environment. The tests were carried out at a 0.05 significance level. Findings study showed that there is a
significant relationship between reconfiguring cooperation mechanism and survival of deposit money banks in
South-South, Nigeria. Therefore, this study concludes the survival of Deposit Money Banks in South-South,
Nigeria is well enhanced though reconfiguring cooperation mechanism. Hence the study recommends that
Deposit Money Banks should strive to get new knowledge, skills, markets and distribution channels from new
partners and new cooperation mechanisms because this will reduce its product development risks and
investments, and increase the benefit of new products.
KEYWORDS: Agility, Flexibility, Reconfiguring Cooperation Mechanism, Resourcefulness, Survival
This document discusses sustainability reporting. It defines sustainability reports as disclosures about an organization's economic, environmental, and social impacts that are integrated with corporate reporting. Sustainability reports reveal the relationship between strategy and commitment to sustainability. The Global Reporting Initiative (GRI) establishes standards for sustainability reporting, dividing standards into general disclosures and topic-specific standards covering economic, environmental and social impacts. Regulations in some countries require certain organizations to publish sustainability reports.
This summary analyzes the differences in corporate social responsibility disclosure (CSRD) between Sharia and non-Sharia banks in Indonesia. The study analyzed CSRD data from the annual reports of 3 state-owned non-Sharia banks (Bank Mandiri, BNI, BRI) and their corresponding Sharia banks (Bank Mandiri Sharia, BNI Sharia, BRI Sharia). Mann-Whitney tests found no significant overall difference in CSRD between the two bank types. However, non-Sharia banks tended to disclose more information on the environment, energy, and general information while Sharia banks disclosed more on Sharia-compliant financing activities. Both bank types disclosed similar information on other labor,
International Journal of Business and Management Invention (IJBMI) is an international journal intended for professionals and researchers in all fields of Business and Management. IJBMI publishes research articles and reviews within the whole field Business and Management, new teaching methods, assessment, validation and the impact of new technologies and it will continue to provide information on the latest trends and developments in this ever-expanding subject. The publications of papers are selected through double peer reviewed to ensure originality, relevance, and readability. The articles published in our journal can be accessed online.
This document provides background information on a study investigating social performance in microfinance organizations in Sri Lanka. The study examined five major microfinance institutions operating under different regulatory frameworks. Key findings showed varying levels and approaches to social performance based on the SOCIAL scorecard criteria. Gaps were identified in areas like record keeping, transparency, and clear methodologies for addressing social performance. The study highlights how leadership and institutional factors can help social performance and further dialogue on definitions. More research is needed on applying and benefitting from social performance to encourage its incorporation.
Factors Influencing Adherence to Ethical Values: A Case Study of Accountants ...VandanaSharma356
Financial scandals continue to negatively impact businesses all over the globe with Zambia not being an exception. The financial accounts of businesses are handled by accountants who are members of professional bodies and are governed by a code of ethics put in place to regulate professional conduct. This study aimed to establish the relationship between factors influencing ethical values and the accountants’ adherence to the code of ethics. The study employed a quantitative approach with the use of structured questionnaires on a population sample comprising of finance and accounting staff from the Zambian public sector. To determine the respondents, simple random sampling was used to identify the population of interest. The outcome from the study showed remuneration of accountants, internal controls within organisations and independence of accountants to be among the factors that influence adherence to ethical values. It was found that there is a positive relationship between remuneration of accountants, internal controls, independence of accountants and the accountants’ adherence to ethical values. It is therefore expected that the higher the remuneration of the accountant, the stronger the internal controls, the higher the independence of the accountant, the easier it is for the accountant to adhere to ethical values. This study contributes towards enhancing measures put in place to address the shortcomings attributed to compliance with the code of ethics for public sector accountants. It will also be beneficial to accountants as it will echo the need for accountants to uphold ethical values.
This document analyzes how companies in developing countries manage their corporate social responsibility efforts. It discusses CSR frameworks and challenges in developing country contexts. The key findings are:
1) Managing CSR in developing countries presents both opportunities and challenges due to factors like poverty, corruption and weak governance.
2) CSR efforts in developing countries emphasize social issues and philanthropy more than environmental or stakeholder concerns.
3) A corporate social responsibility audit can help companies measure their social performance and identify areas for improvement, but developing appropriate audit methods is challenging due to a lack of formal study.
An impact of social audits on corporate performance, analyses of nigerian man...Alexander Decker
This document summarizes a research study that examined the impact of corporate social responsibility on the profitability of firms in Nigeria. The study analyzed data from 10 randomly selected Nigerian manufacturing firms from 1999-2008. The results showed that firms invested less than 10% of annual profits in social responsibility. A statistical analysis found that corporate social responsibility accounted for about 62% of the variation in firm performance. The study concluded that laws should be enacted to require firms to comply with social responsibility obligations and that more attention should be given to social accounting and costs.
Corporate Social Responsibility and Profitability in the Banking Sector: The ...Dr. Amarjeet Singh
In this article, we explore the relationship between corporate social responsibility and profitability with particular reference to Ethiopian financial industry. In line with this, the paper investigated the practice of corporate social responsibility and its impact on profitability in two private banks in Ethiopia. The study used two sampling phases. The first one is to sample out the two banks among the sixteen private banks operated in the country and the second phase is to select number of respondents within the selected banks. According to National Bank of Ethiopia, (NBE, 2020) annual report among the sixteen private commercial banks operated in the country, six of them were operated in the industry for more than 20 years and two banks namely Dashen and United banks were randomly selected for the study. The study used questionnaires as an instrument for data collection and the Cronbach alpha test was used to test the reliability of the instrument. Correlation analysis was carried out to identify the nature of strength and direction of the relationship between the independent variables (philanthropic, ethical, legal and economic responsibilities) and the dependent variables (profitability), regression analysis was also employed to determine the degree in which the dependent variable can be predicated or explained from the independent variables. The finding reveals that ethical, philanthropic, legal and economic responsibilities of CSR dimension have a positive and significant impact on profitability of the banks. Furthermore, the overall finding of the study suggested that CSR practice of banks has a significant impact on the level of their profitability. The study recommends that banks should improve their efforts exerted towards their CSR practice in order to enhance their profitability.
PAPER 1Identifying the challenge in private securityThe privat.docxbunyansaturnina
The documents discuss challenges in the private security sector, internal and external stakeholders, influences of technology, and data collection methods. Specifically:
1) There is conflict between private security officers and law enforcement due to undefined roles, lack of trust, and competition over similar functions. Both groups need improved cooperation, information sharing, and joint training.
2) Internal stakeholders directly influence and are influenced by a firm's success, while external stakeholders are indirectly impacted. Stakeholder management supports strategic objectives by considering interests and expectations.
3) Technology has improved living standards but also enabled crimes like identity theft and piracy. It has disrupted social interaction while aiding education and problem solving. Information systems change work and learning methods.
This document provides guidance on good governance characteristics for civil society organizations to implement strong internal accountability measures. It identifies key features such as governance structures, integrity policies, and transparency standards. Governance structures should include a clear mission, decision-making processes, and conflict of interest policies for the board. Integrity policies include codes of conduct, anti-corruption policies, whistleblowing protections, and complaints mechanisms. Transparency standards involve regular reporting of finances, operations, and accountability to stakeholders. Overall, the document outlines internal accountability systems non-profits can establish to prevent corruption and maintain public trust.
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This document summarizes a study on the importance of exercise in maintaining physical and mental fitness for school children. It discusses how physical and mental fitness are developed through participation in regular physical exercises and cannot be achieved solely through classroom learning. The document outlines different types and components of fitness and argues that developing fitness should be a key objective of education systems. It recommends that schools ensure pupils engage in graded physical activities and exercises to support their overall development.
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This document discusses contraceptive use in Punjab, Pakistan. It begins by providing background on the benefits of family planning and contraceptive use for maternal and child health. It then analyzes contraceptive commodity data from Punjab, finding that use is still low despite efforts to improve access. The document concludes by emphasizing the need for strategies to bridge gaps and meet the unmet need for effective and affordable contraceptive methods and supplies in Punjab in order to improve health outcomes.
A synthesis of taylor’s and fayol’s management approaches for managing market...Alexander Decker
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https://www.productmanagementtoday.com/frs/26903918/understanding-user-needs-and-satisfying-them
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In this webinar, we won't focus on the research methods for discovering user-needs. We will focus on synthesis of the needs we discover, communication and alignment tools, and how we operationalize addressing those needs.
Industry expert Scott Sehlhorst will:
• Introduce a taxonomy for user goals with real world examples
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Financial vulnerability, risk management and accountability of non profit organisations
1. Journal of Energy Technologies and Policy
www.iiste.org
ISSN 2224-3232 (Paper) ISSN 2225-0573 (Online)
Vol.3, No.11, 2013 – Special Issue for International Conference on Energy, Environment and Sustainable Economy (EESE 2013)
Financial Vulnerability, Risk Management and Accountability of
Non-Profit Organisations
Roshayani Arshad1 Noorbijan Abu Bakar2 Wan Ainul Asyiqin Wan Mohd Razali3 Normah Omar4
1. Accounting Research Institute, Universiti Teknologi MARA, Malaysia
2. Faculty of Accountancy, Universiti Teknologi MARA, Malaysia
3. Accounting Research Institute, Universiti Teknologi MARA, Malaysia
4. Accounting Research Institute, Universiti Teknologi MARA, Malaysia
Email address of corresponding author: roshayani@salam.uitm.edu.my
Abstract
The purpose of this study is to examine the relationships between financial vulnerability and accountability of
non-profit organizations in Malaysia. Managing the risks associated with financial vulnerability can potentially
enhance organizational ability in delivering its social objective and other accountability responsibilities.
Information on financial vulnerability and accountability are obtained from the content analysis of annual reports
of 130 societies registered with Companies Commission of Malaysia for the financial period 2011. Financial
vulnerability indicators are efficiency, stability, solvency and margin while the extent of accountability is based
on strategic accountability, fiduciary accountability, financial accountability, procedural accountability and best
practice accountability. Results of this study revealed two important findings. First, the financial vulnerability
indicators indicate that most NPOs in the sample are financially vulnerable. This in turn reduces their resources
in fulfilling the various accountability responsibilities. Second, the only significant relationship between
financial vulnerability measure, STABILITY and the extent of accountability indicate that the financial
vulnerability model can be used by board members and management of NPOs in their decision making. Overall,
findings in this study indicate that this model can be a useful tool that can facilitate screening, monitoring, and
decision making processes for various stakeholders.
Keywords: Financial Vulnerability, Risk Management, Accountability, Non-profit organisations.
1. Introduction
Non-profit organisations (NPO) exist to provide various kinds of public benefits that can include the provision of
health services, education, personal social services and cultural services. The establishment of regulatory bodies
for NPOs in many countries indicates an acknowledgment of society’s increasing reliance on the contribution of
these organizations (Ryan & Irvine, 2012). However, the increasing occurrences of fraud and abuse in the nonprofit sector (Greenlee et.al., 2007) highlighted the need to protect this sector. Greenlee et. al. (2007) argue that
fraud may be easier to perpetrate in this sector as NPOs operate in an atmosphere of public trust, difficulty in
verifying certain revenue streams, weaker internal controls, lack of business and financial expertise relative to
for-profit organizations. Even though these contributory factors may be due to the non business characteristics of
the NPOs, it nevertheless reflects the risks faced by NPOs in meeting their social objectives. Hence, management
of NPOs must be able to assure their stakeholders that risks and uncertainties are well managed. Failure to
effectively manage risks can lead to withdrawal of support from various stakeholders that are important for the
long term survivability of the NPOs.
In managing risks effectively, management must have relevant information that can assist them in identifying the
level of risks faced by the organisation. Besides management of NPOs, it is equally important for regulators of
NPOs to enhance their governance of NPOs in reducing the likelihood of fraud risks and other risks in the nonprofit sector. The body of literature on monitoring of NPOs has identified the use of some financial ratios as a
tool that can facilitate screening, monitoring, and decision making processes for various stakeholders in the nonprofit sector. These studies attempt to provide some measures that can indicate the ability of the NPOs to meet
their goals, ability to use resources effectively and ability to sustain. These indicators are important as financially
vulnerable NPOs are more susceptible to financial problems and where these problems persist, it will
subsequently affect their sustainability (Chang & Tuckman, 1991, Mwenja & Lewis, 2009, Trussel, 2002). In
addition, financially vulnerable organizations are also more susceptible to fraudulent activities (Liou and Yang,
2008, Spathis, 2002). Overall, these studies infer that managing the risks associated with financial vulnerability
can potentially enhance organizational ability in delivering its social objective. Following this strand of
literature, this study attempts to examine the usefulness of financial vulnerability model based on selected ratios
in identifying the extent of accountability practices in NPOs.
Accountability has been defined in numerous ways in the non-profit sector. For example, Stewart (1984) defines
accountability as holding one (an organization or individual) to account for their actions, while Lawry (1995)
defines an accountability as giving (voluntarily) an account of one’s actions and Fry (1995) defines
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accountability as taking responsibility for one’s actions. Irrespective of these variations, Ebrahim (2003) argued
that it is paramount to examine the accountability issues in non-profit sector from integrated perspectives as
NPOs deal with multiple and sometimes competing accountability demands. In line with this argument, this
study examines the extent of accountability based on strategic accountability, procedural accountability,
fiduciary accountability, financial accountability and best practices accountability. Accountability practices from
these perspectives are examined in this study through disclosures in the statutory annual reports of the NPOs.
Disclosure of information in statutory annual reports is one of the main communication medium used by
organizations to report on their activities to their stakeholders. As such, Dhanani & Connolly (2012) argue that
annual report is one of the most widely used tools with which NPOs can account to their stakeholders. Findings
from this study extend the usefulness of financial vulnerability model in assessing the extent of accountability by
NPOs.
This paper will proceed with the review of past literature from which hypotheses will be developed. The paper
will then proceed to the empirical stage of variable measurement, sampling, data analysis and discussion of
results. The final part of this paper presents conclusion, limitations and suggestions for future research.
2. Literature Review And Generation Of Hypotheses
2.1 Financial Vulnerability, Risk Management And Accountability Of Non-Profit Organisations
Financial vulnerability in NPOs reduces the ability of these organisations to provide social products or services
and if this persists, it will subsequently affect the long term survivability of the organisations (Chang &
Tuckman, 1991, Mwenja & Lewis, 2009, Trussel, 2002). Such financial condition reduces the availability of
resources in achieving social objective, compliance with various regulatory requirements and a range of other
potential risks associated with the survivability of the NPO. The exposure to these risks is further exacerbated by
the unique characteristics of the non-profit sector where NPOs operate in an atmosphere of public trust, less
stringent regulatory requirements, difficulty in verifying certain revenue streams, weaker internal controls, lack
of business and financial expertise relative to for-profit organizations. These can also increase the occurrence of
fraud and abuse in the NPOs (Greenlee et.al., 2012). Overall, these factors highlighted the wide range of
potential risks faced by NPOs. Hence, it is important that these risks are effectively managed in enhancing the
NPOs effectiveness in achieving their objectives and preserving public trust. This in turn infers an important link
between financial vulnerability and accountability of NPOs in delivering their social objectives and upholding
the reputation of the non-profit sector.
Accountability in NPOs is generally referred to as organizational responsibility to various stakeholders.
Following Dhanani and Connolly (2012), this study adopts four themes of accountability: strategic
accountability, fiduciary accountability, financial accountability and procedural accountability. In addition to
these themes, this study includes best practice accountability. This is related to the responsibility of the NPO in
relation to the adoption of best practices with regards to governing the NPO from money laundering, terrorism
financing and other fraudulent activities recommended by advocates in the non-profit sector. In Malaysia, one of
the relevant authorities is Asia Pacific Group (APG). Malaysia became member of APG on 31 May 2000 and as
a consequent, is required to implement and comply with the Financial Action Task Force (FATF)
recommendations with regards to anti-money laundering and terrorism financing. FATF is a policy-making body
established in 1989 that is responsible to generate political will in the development of legislative and political
reforms in the areas of anti-money laundering and terrorism financing. Assessment on compliance with
recommended practices by FATF in the Asia Pacific region is performed by APG. Non-compliance can cause a
member country to be blacklisted and subject to various sanctions such as economic sanction, trade restriction
and higher level of scrutiny with consequent negative perceptions on the NPO sector. Hence, it is important to
identify whether NPOs in Malaysia are accountable in adopting the recommended measures in safeguarding the
NPO, the members as well as the public at large. In fulfilling organizational responsibility towards these various
accountability themes, an organization must have sufficient resources. Based on this argument, it is expected that
NPOs that are financially healthy are more accountable to their various stakeholders. In this study, four measures
of financial vulnerability are identified: stability, efficiency, solvency and margin in assessing the financial
health of NPOs. This study expects positive relationship between the four measures of financial vulnerability and
the extent of accountability. Following this argument, the following hypotheses are developed:
H1 – There is a significant positive relationship between stability ratio and accountability.
H2 – There is a significant positive relationship between efficiency ratio and accountability.
H3 – There is a significant positive relationship between solvency ratio and accountability.
H4 – There is a significant positive relationship between margin and accountability.
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3.0 Methodology
3.1 Sample And Data Collection
The sample consists of 130 societies registered with the Companies Commission of Malaysia for the financial
year 2011. The research approach involves the content analysis of societies’ annual reports. Information on the
measures of financial vulnerability and accountability are collected from the information disclosed in these
annual reports. Dhanani and Connolly (2012) argue that measurement of accountability through public discourse,
i.e. disclose in annual reports allows inclusive perspective of accountability to be measured as disclosure through
annual reports is currently used as the principle means of communication by NPOs to their various stakeholders.
In addition to the identified independent variables, this study includes size of an organization as control variable.
This is based on the argument that smaller organizations are more financially vulnerable (Ohlson, 1980,
Tinkelman, 1999, Trussel, 2002). The definitions and measurements of variables used in this study are listed in
Table 1.
Table 1: Definition and Measurement of Variables
Variable
Acronym
Definition
Measurement
EFFICIENCY
Financial Vulnerability based on
administrative ratio
Ratio of administrative expenses to total expenses
STABILITY
Financial Vulnerability based on
concentration index
Hirschman-Herfindahl Index
SOLVENCY
Financial Vulnerability based on
Debt ratio
Ratio of total debts to total assets
MARGIN
Financial Vulnerability based on
margin
Excess of revenues over expenses relative to revenues
ADI
Accountability
Extent of accountability based on self-constructed
index
SIZE
Size of an organisation
Total assets
3.2 Financial Vulnerability Model
This study adopts financial vulnerability model developed by Tuckman and Chang (1991) and extended by
Trussel (2002) in measuring financial vulnerability of NPOs. These studies define financial vulnerability as a
situation where an organization is not able to avoid curtailing their programs and/or services during a financial
shock. Based on these models, this study identifies the following four indicators of financial vulnerability in
NPOs:
• Efficiency - the administrative cost ratio measures the percentage of revenues spent on administrative, as
opposed to program, costs.
• Stability - the revenue concentration index is a measure of the amount and variety of revenue sources that an
organization has.
• Solvency - the ratio of total liabilities to total assets. The debt ratio is a measure of the relative amount of debt
that the organization uses to finance its programs and projects.
• Margin - the surplus margin measures the excess of revenues over expenses relative to revenues.
The strength of the models adopted is that it is based on the assumption that NPOs attempt to continue delivering
their social objectives even during financial shock. In addition, the ratios can be objectively measured and avoid
the need to use output data in measuring financial vulnerability of NPOs. Measurement and definition of output
by NPOs requires substantial judgement as output of NPOs are generally intangible in nature and this in turn
increases the difficulty in measuring the maximization of their output. Hence, this study adopts these models in
measuring the financial vulnerability of NPOs in Malaysia as it can potentially provide useful information to
various stakeholders.
3.3 Extent of Accountability
The extent of accountability in this study is measured using a self-constructed index. The identification of items
to be included in the index is guided by the review of prior studies relevant to accountability of NPOs (e.g.
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Dhanani & Connolly, 2012; Costa et. al, 2011; Ebrahim, 2010 and Ebrahim & Weisband, 2007: Conroy, 2005),
mandatory disclosures as required by the Companies Act 1965 and recommended practices by various regulatory
authorities. Recommended practices in relation to governance and accountability of NPOs are based on FATF
report, APG Mutual Evaluation 2007, APG Typology 2011. Based on the review of relevant literatures,
recommended practices and following Dhanani and Connolly (2012), this study adopts four themes of
accountability: strategic accountability, fiduciary accountability, financial accountability and procedural
accountability. In addition to these themes, this study also includes best practice accountability, reflective of
NPOs commitment to adopt best practices with regards to governing the NPO from money laundering, terrorism
financing and other fraudulent activities recommended by advocates in the non-profit sector.
The scoring approach used in this study is based on a dichotomous measure where an item scores a one if it is
disclosed and a zero if it is not disclosed in the annual report (Chau & Gray, 2002; Cooke, 1989; Gray et al.,
1995). As in previous studies, disclosure item considered as not applicable to a company will not be penalised.
For each NPO, the extent of accountability is calculated as a ratio of the actual score awarded to the NPO
divided by the maximum potential score awarded to that society. The extent of accountability is calculated as
follows:
(1)
= number of items expected for jth organisation, nj is ≤ 103,
Where nj
Xij
= 1 if i th item disclosed and 0 if i th item not disclosed,
So that 0 ≤ I j ≥ 1
The total score ADIj represents the number of points awarded to NPO j and it is an ordinal measure of the level
of ADI for each NPO. The score is additive and unweighted. Based on study by Chow & Wong-Boren (1987),
the use of weighted or unweighted disclosure index is interchangeable because they find almost equivalent
results using either one of the index.
4. Analysis and Results
4.1 Descriptive Statistics
Table 2 presents the descriptive statistics on the dependent variable, ADI, independent variables and control
variable.
Table 2: Descriptive Statistics for Independent and Control Variables
Minimum
Maximum
Mean
ADI
1
5
3.35
EFFICIENCY
0.00
1.00
0.50
STABILITY
0.00
1.00
0.50
SOLVENCY
0.00
1.86
0.31
MARGIN
-15.24
0.99
-0.04
SIZE (RM)
7,458
701,907,275
18,464,173
Table 2 reported that ADI ranges from a minimum ranking of 1 to 5. Rank 1 indicates excellent extent of
accountability, rank 2 indicates good, rank 3 indicates average, rank 4 indicates low and rank 5 indicates very
low. The mean value of 3.35 indicates that the extent of accountability by NPOs in the sample is slightly above
moderate level. In relation the financial vulnerability indicators, the results in Table 2 revealed that the mean
values for EFFICIENCY and STABILITY are 0.50. This indicates that most NPOs in the sample have relatively
high administration costs and they also do not have multiple sources of revenues. These two indicators reflect
financial vulnerability (Chang & Tuckman, 1991 and Trussel, 2002). In relation to SOLVENCY, Table 2 reveals
that the mean value is 0.31 and this indicates relatively high amount of debts are used in financing the operations
of the NPOs. This in turn indicates financial vulnerability. Table 2 also reported that the mean value for
MARGIN is -0.04 and this indicates that most NPOs suffer losses. Overall, the financial vulnerability indicators
reveal that the NPOs in the sample are financially vulnerable. Finally, Table 2 reported that SIZE ranges from
RM7,458 to RM701,907,275. This indicates that some of the NPOs in the sample are relatively large NPOs.
4.2 Multivariate Analysis
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In this study, linear multiple regression is used as the basis of analysis for testing H1 to H4. The hypothesized
relationships are modeled as follows.
ADI = β0 + β1EFFICIENCY + β2STABILITY + β3SOLVENCY + β4MARGIN + β5SIZE + εt
where variable definitions are given in Table 1.
In the above regression model, multicollinearity was tested using the variance inflation factor and tolerance
levels, and found to be well within the satisfactory range. The results of the regression analysis are presented in
Table 3, Table 4a and Table 4b and are now discussed in terms of tests of each of the hypotheses.
Results of the multiple regression analysis in Table 3 report that the adjusted R2 is 0.025. H1 predicts that
EFFICIENCY is significantly positively related to ADI. The results in Table 3 reveal an insignificant
relationship. Hence, HI is rejected. Further analyses with individual themes of accountability also reveal
insignificant relationships. EFFICIENCY indicates that NPOs have high administration costs and this may
indicate lesser reliance on volunteers in their programs (Ryan & Irvine, 2012). This in turn may reduce the
availability of the remaining resources in the NPO to fulfill the various accountability responsibilities.
H2 predicts that STABIITY is significantly positively related to ADI. Table 4 reported that STABILITY is
significantly positively related to ADI. Hence, H2 is accepted. Even though the descriptive statistics in Table 2
revealed that organisations in the sample do not have access to multiple sources of funds and are considered as
financially vulnerable, it is possible that these organisations are receiving their major source of funds from
government grants or other major contributors. This in turn allows them to provide their social products or
services as well as some accountability responsibilities. Results in Table 4a and Table 4b revealed that
STABIITY is positively significantly related with fiduciary accountability and procedural accountability.
H3 predicts that SOLVENCY is significantly positively related to ADI. However, results in Table 3 reported
insignificant relationships. Hence, H3 is rejected. It is possible that the high amount of debt among some of the
NPOs indicates that these organisations are financial vulnerable (Chang & Tuckman, 1991 and Trussel, 2002)
and in turn reduces the ability of the NPOs to fulfill their accountability responsibilities.
H4 predicts that MARGIN is significantly positively related to ADI. Hence, H4 is rejected. The high negative
surplus margin reported in Table 2 indicates that the NPOs in the sample suffer losses and this may affect their
ability to fulfill their accountability responsibilities. This is further corroborated by the results reported in Table
4a and 4b where MARGIN is insignificantly related to the various themes of accountability.
Table 3: Multiple Regression Results for Factors Affecting the Extent of Accountability
Dependent Variable
Accountability Overall
R²
0.063
Adjusted R²
0.025
F
1.670
Sig
0.147
Model
Beta
Sig.
0.075
Constant
t
0.940
EFFICIENCY
0.083
0.941
0.348
STABILITY
0.184
2.048
0.043
SOLVENCY
-0.127
-1.374
0.172
MARGIN
-0.021
-0.233
0.816
SIZE
0.015
0.166
0.869
Coefficient for each variable is shown with t values in parentheses. * Significant at 10 per cent level (1-tailed
test); * * Significant at 5 per cent level (1- tailed test); * * * Significant at 1 per cent level (1-tailed test)
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Table 4a: Multiple Regression Results for Factors Affecting the Themes of the Extent of Accountability
Dependent
Variable
BestPractices_Acc
Fiduciary_Acc
R²
.029
.060
Adjusted R²
-.010
.022
F
.747
1.572
Sig
.590
.173
Model
Beta
t
-.829
constant
Sig.
Beta
t
.408
Sig.
-.045
.964
STABILITY
.062
.682
.496
.152
1.692
.093
EFFICIENCY
.002
.025
.980
-.035
-.393
.695
SOLVENCY
-.015
-.162
.871
-.138
-1.485
.140
MARGIN
-.158
-1.712
.089
-.095
-1.053
.294
SIZE
.030
.328
.743
.115
1.261
.210
Coefficient for each variable is shown with t values in parentheses. * Significant at 10 per cent level (1-tailed
test); * * Significant at 5 per cent level (1- tailed test); * * * Significant at 1 per cent level (1-tailed test)
Table 4b: Multiple Regression Results for Factors Affecting the Themes of the Extent of Accountability
Dependent
Variable
Financial_Acc
Procedural_Acc
Strategic_Acc
R²
.021
.060
.052
Adjusted R²
-.019
.022
.013
F
.527
1.585
1.353
Sig
.756
.169
.247
Model
Beta
Sig.
.009
constant
t
Beta
.993
t
Sig.
-.240
Beta
.811
t
Sig.
.299
.765
STABILITY
.054
.584
.560
.216
2.391
.018
.053
.589
.557
EFFICIENCY
.073
.807
.421
-.046
-.522
.603
.078
.888
.376
SOLVENCY
-.087
-.922
.359
.036
.386
.700
-.145
-1.559
.122
MARGIN
-.077
-.828
.409
.001
.011
.992
.078
.853
.395
SIZE
.017
.183
.855
-.068
-.747
.456
.056
.616
.539
Coefficient for each variable is shown with t values in parentheses. * Significant at 10 per cent level (1-tailed
test); * * Significant at 5 per cent level (1- tailed test); * * * Significant at 1 per cent level (1-tailed test)
5. Conclusion and Limitations
This study examines the relationships between financial vulnerability and the extent of accountability of NPOs in
Malaysia. Financial vulnerability in NPOs reduces the ability of these organisations to provide social products or
services as well as various accountability responsibilities. The overall findings indicate that the NPOs in the
sample of study are financially vulnerable. This in turn reduces the resources available by the NPOs in fulfilling
their organizational accountability. The only significant relationship between financial vulnerability measure,
STABILITY and the extent of accountability further corroborate the usefulness of the financial vulnerability
model in assessing the extent of accountability by the NPOs. Hence, the findings in this study extend previous
studies on the usefulness of the financial vulnerability model to the assessment of accountability in the non-profit
sector. Overall, this study indicates the usefulness of the model in facilitating screening, monitoring, and
decision making processes by various stakeholders.
There are some limitations in this study. First, this study focuses only on some measures of financial
vulnerabilities for one financial period due to the availability of data during the period of study. Future research
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may include several financial periods in gauging more meaningful analyses of financial vulnerabilities. Second,
this study examined the extent of accountability based on information disclosed in annual reports. Future
research may consider the use of questionnaires sent to board members or members of the NPOs in gauging the
items considered as measurement for accountability of NPOs. Despite these limitations, this study provides
useful insights in understanding the relationships between some measures of financial vulnerability and the
extent of accountability. Overall, this study infers that managing the risks associated with financial vulnerability
can potentially enhance organizational ability in delivering its social objective as well as organizational
accountability responsibilities.
Acknowledgement
This paper is part of the research project on non-profit organisations funded by Accounting Research Institute
(ARI) Grant, Ministry of Education, Malaysia. The authors would like to thank the Companies Commission of
Malaysia for permitting the use of their proprietary data in this study.
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