1,721,004 research outputs found
An Empirical Analysis of Health Care Utilizations: Waiting Times in the Italian National Health Service
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The Economic Organization of Philanthropic Enterprise: Essays on the Entrepreneurial, Organizational and Fiscal Facets
No full textOrganizzazioni nonprofit in un’economia di mercato: effetti del trattamento agevolato degli operatori nonprofit sul funzionamento dei mercati concorrenziali interessati: un approccio microeconomico
No full textThe Entrepreneurial Establishment of a Nonprofit Organization
No full textThe purpose of this paper is to offer an analysis of the nonprofit sector from the entrepreneurial point
of view in order to show why the organizational form of nonprofit has arisen and, more precisely, why
rational entrepreneurs choose to incorporate their business enterprises under the nonprofit regulation.
Since nonprofit associations were formed before the emergence of the tax code, the favorable tax-
status alone cannot explain an entrepreneurial preference for the nonprofit form. Tax considerations
have then to be combined with other elements.
The alternative view proposed in the paper is that the supply of factors such as capital and
entrepreneurship provides the motivation for the rise of nonprofit enterprises.
The entrepreneur and the managers enjoy control of the activity and see to it that service are
produced in such a way as to maximize their net income. They do not ignore nonmonetary income in
the sense that they find it rewarding to seek pecuniary gains as well as nonmonetary profits in any
given period.
To explain why an entrepreneur organizes his business as a nonprofit entity we investigate a theater
production process
POLITICAL PARTIES AND SOCIAL EXPENDITURES: IDENTIFYING AND INTERPRETING THE COUNTRIES TENDENCY TO CLUSTER
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Nonprofits Investment Decisions under the Current US Tax Law: Are Nonprofits Departing from Their Mission?
No full textNegli ultimi vent’anni la necessità di reperire risorse ha in-
dotto le nonprofit a confrontarsi nel mercato secondo logiche con-
correnziali. Il presente lavoro intende analizzare gli incentivi of-
ferti dalle diverse opportunità di investimento per studiare gli ef-
fetti che questi hanno ai fini del perseguimento dell’utilità sociale.
L’analisi empirica è volta ad analizzare i fattori che inducono le
nonprofit ad investire in attività non direttamente legate agli obi-
ettivi dell’organizzazione, con il solo fine quindi di generare un
profitto, e le relative conseguenze. Il database utilizzato include un
campione di 12474 nonprofit americane che hanno dichiarato nel
1996 un reddito derivante da attività commerciali non legate alla
finalità primaria dell’organizzazione. Dall’indagine empirica
emerge che per le organizzazioni nonprofit, il profitto generato in
attività commerciali non è un fine ma un mezzo per raggiungere
le finalità istituzionali dell’organizzazione.Over the past two decades nonprofits organizations have been
urged to become more business-like in order to survive and grow,
and to depart from the single-minded pursuit of their missions. This
paper explores investment decisions of nonprofits under current US
tax law, and specifically considers the major effects of choices made
by nonprofit organizations to engage in commercial activities. From
the empirical investigation conducted using data from form 990 tax
return filed in 1996 by a total of 12474 nonprofit charitable orga-
nizations emerges that nonprofits prefer not to engage in unrelated
business activities, but do so if they feel pressing needs for addi-
tional sources of finance
Manovra finanziaria per il 2011 e determinazione dei costi e dei fabbisogni standard nel settore sanitario
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