Management control in non-profit organizations: The case of the Associations of Economists in Spain

The number of non-profit organizations has grown considerably over thelast decades, however management control techniques are not being introducedwith the same frequency as in lucrative organizations. The increasedcompetition in this sector has created a growing interest in managementcontrol techniques but with little empirical research in the area. Withthe aim to throw some light over the uses of management control inprofessional associations we have focused in the associations foreconomists in Spain as a particular case of a non-lucrative body.Specifically, the paper comprises three surveys addressed to the followingsectors:1) To the 30 Spanish associations of economists.2) To associations related to the business and/or economics area operatingin the United Kingdom.3) To members of the association of economists in Catalonia (Col.legid'Economistes de Catalunya).Results indicate that management accounting tools are used exceptionally,many times only the minimum legal requirements. The critical situation ofthe associations of economists in Spain requires the implementation ofinformation systems, specially taking into account the differentspecialities of economists and offering to its members, services and productsthat are not available through profit organizations.

Business Sphere, Vol. 21, no.2

In the fall of 2007, a group of individuals representing a wide range of aspects of the wind industry gathered together and voted to establish the Iowa Wind Energy Association (IWEA). Now in its second year and operated out of Iowa Lakes Community College in Estherville, our association’s increasing membership rolls parallel the phenomenal growth of the wind energyindustry in our state. IWEA has just concluded our second annual meeting which brought together a host of wind energy experts to share their knowledge and expertise. Attending were wind energy companies, wind developers, agricultural landowners, large- and small-scale wind farm producers, construction companies, energy companies, educators and students. This broad range of interests pursuing common goals has made the Iowa WindEnergy Association one of the largest state wind organizations in the nation.

Professional Associations and Academic Librarianship in Kerala

The library professional in an academic institution has to anticipate the changing expectations of the users, and be flexible in adopting new skills and levels of awareness. Technology has drastically changed the way librarians define themselves and the way they think about their profession and the institutions they serve. In addition to the technical and professional skills, commitment to user centred services and skills for effective oral and written communication; they must have other skills, including business and management, teaching, leadership, etc. Eventually, library and information professionals in academic libraries need to update their knowledge and skills in Information and Communication Technology (ICT) as they play the role of key success factor in enabling the library to perform its role as an information support system for the society.

New rôles and development rules for housing associations: rhe rise of design and build?

This paper summarises an initial report carried out by the Housing Business Research Group, of the University of Reading into Design and Build procurement and a number of research projects undertaken by the national federation of Housing Associations (NFHA), into their members' development programmes. The paper collates existing statistics from these sources and examines the way in which Design and Build procurement can be adapted for the provision of social housing. The paper comments on these changes and questions how risk averting the adopted strategies are in relation to long term housing business management issues arising from the quality of the product produced by the new system.

Associations between bioelectrical impedance parameters and cardiovascular events in chronic dialysis patients

Purpose: Malnutrition and fluid overload contribute to the poor cardiovascular prognosis of dialysis patients. Since bioelectrical impedance analysis is an option for the evaluation of body composition and for the monitoring of hydration state, it may assist in the identification of subjects at high cardiovascular risk. The objective of this study was to evaluate the association between bioelectrical impedance parameters and cardiovascular events. Methods: The association between bioelectrical impedance parameters and fatal and non-fatal cardiovascular outcome was evaluated in 145 dialysis patients. Results: The mean age of the population studied was 54.9 ± 15.4 years, 49.7 % were males, and 35.9 % had diabetes. Forty (27.6 %) patients developed cardiovascular events during the 16 months (8; 32) of follow-up. Comparison of patients with and without cardiovascular events revealed higher extracellular mass/body cell mass (ECM/BCM) and extracellular water/total body water ratios and higher C-reactive protein levels in the former. Survival analysis showed that an ECM/BCM ratio >1.2 and a phase angle <6° were associated with poor cardiovascular prognosis. Among nondiabetic patients, these parameters and capacitance were independently associated with cardiovascular events, suggesting that poor nutritional status and fluid overload are associated with the occurrence of these events. Conclusions: Phase angle, capacitance and ECM/BCM ratio are valuable parameters for the evaluation of cardiovascular prognosis, supporting the use of bioelectrical impedance for the clinical assessment of dialysis patients. © 2012 Springer Science+Business Media Dordrecht.

High chromosome variability and the presence of multivalent associations in buthid scorpions

In this study, we investigated the mitotic and meiotic chromosomes of 11 Buthidae scorpion species, belonging to three genera (Ananteris, Rhopalurus and Tityus), to obtain detailed knowledge regarding the mechanisms underlying the intraspecific and/or interspecific diversity of chromosome number and the origin of the complex chromosome associations observed during meiosis. The chromosomes of all species did not exhibit a localised centromere region and presented synaptic and achiasmatic behaviour during meiosis I. Spermatogonial and/or oogonial metaphase cells of these buthids showed diploid numbers range from 2n = 6 to 2n = 28. In most species, multivalent chromosome associations were observed in pachytene and postpachytene nuclei. Moreover, intraspecific variability associated with the presence or absence of chromosome chains and the number of chromosomes in the complex meiotic configurations was observed in some species of these three genera. Silver-impregnated cells revealed that the number and location of nucleolar organiser regions (NORs) remained unchanged despite extensive chromosome variation; notably, two NORs located on the terminal or subterminal chromosome regions were commonly observed for all species. C-banded and fluorochrome-stained cells showed that species with conspicuous blocks of heterochromatin exhibited the lowest rate of chromosomal rearrangement. Based on the investigation of mitotic and meiotic cells, we determined that the intraspecific variability occurred as a consequence of fission/fusion-type chromosomal rearrangements in Ananteris and Tityus species and reciprocal translocation in Rhopalurus species. Furthermore, we verified that individuals presenting the same diploid number differ in structural chromosome organisation, giving rise to intraspecific differences of chromosome association in meiotic cells (bivalent-like elements or chromosome chains). © 2013 Springer Science+Business Media Dordrecht.

Studying the Roles of Nonprofits, Government, and Business in Providing Activities and Services to Youth in the Phoenix Metropolitan Area

The article addresses the questions, What do children in urban areas do on Saturdays? What types of organizational resources do they have access to? Does this vary by social class? Using diary data on children's activities on Saturdays in the Phoenix-Mesa-Scottsdale metropolitan area, the authors describe the different types of venues (households, businesses, public space, associations, charities, congregations, and government/tribal agencies) that served different types of children. They find that the likelihood of using a charity or business rather than a government or tribal provider increased with family income. Also, the likelihood of using a congregation or a government facility rather than a business, charity, or household increased with being Hispanic. The authors discuss the implications for the urban division of labor on Saturdays and offer research questions that need further investigation.

Directory of insurance companies transacting business in Oregon ...

Latest issue consulted: 1966.

Annual report of the Bank Commissioner of the condition of the savings banks, trust and banking companies and loan and building associations of the State of Maine.

Description based on: 53rd (1909).

A business reborn;

Mode of access: Internet.

We all stand together: Using cluster associations to create worldwide presence for SMEs

This paper examines the potential for cluster associations to act globally on behalf of small and medium-sized enterprises (SMEs) utilising networked internet-based capabilities to trade globally. The slow up-take of such new technology and the problems involved is also becoming of increased interest to policymakers. This paper argues that cluster associations with low power-dependence and decentralised structures are better able to provide the necessary support that networks of SMEs require to utilise the technology.

The effects of perceived business uncertainty, external consultants and risk management on organisational outcomes

Purpose: The purpose of this paper is to investigate the relations between perceived business uncertainty (PBU), use of external risk management (RM) consultants, formalisation of RM, magnitude of RM methods and perceived organisational outcomes. Design/methodology/approach: This paper is based on a questionnaire survey of members of the Chartered Institute of Management Accountants in the UK. Using AMOS 17.0, the paper tests the strength of the direct and indirect effects among the variables and explores the fit of the overall path model. Findings: The results indicate significant and positive associations exist between the extent of PBU and the level ofRMformalisation, as well as between the level ofRMformalisation and the magnitude of RMmethods adopted. The use of externalRMconsultants is also found to have a significant and positive impact on the magnitude of RM methods adopted. Finally, both the extent of RM formalisation and the magnitude of RM methods adopted are seen to be significantly associated with overall improvement in organisational outcomes. Research limitations/implications: The study uses perceptual measures of the level of business uncertainty, usage of RM and organisational outcomes. Further, the respondents are members of a management accounting professional body and the views of other managers, such as risk managers, who are also important to the governance process are not incorporated. Originality/value: This study provides empirical evidence on the impact ofRMdesign and usage on improvements in organisational outcomes. It contributes to the RM literature where empirical research is needed in order to be comparable with the traditional management control system literature.