Talkootyön verokohtelu

Tutkimus käsittelee talkootyön verotusta, joka liittyy lähinnä aatteellisten yhdistysten toimintaan. Tutkimuksen tavoitteena on muodostaa selkeä kokonaiskuva talkootyön verokohtelusta sekä osoittaa oikeustapauksiin perehtymällä mahdollisia riskitekijöitä yhdistysten kannalta kielteisiin veroseuraamuksiin. Tutkimusmenetelmä on lainopillinen eli voimassa olevaa oikeutta tutkiva. Työn teoreettisen viitekehyksen muodostavat siten lainsäädäntö, oikeuskirjallisuus sekä Verohallinnon ohjeistus, jolla on ennakkopäätösten ohella suuri käytännön merkitys verotuksessa. Yhdistystoiminnan perusta on vapaaehtoistyövoima. Välitön, vastikkeeton työ suoraan yhdistyksen hyväksi on verotuksellisesti ongelmaton. Talkootyösuoritteet eli välillinen työ yhdistyksen nimissä kolmannen osapuolen lukuun muodostavat merkittävän osuuden yhdistysten varainhankinnasta. Talkootyötulo voi olla verotonta ainoastaan, mikäli korvauksen saaja täyttää tuloverolaissa mainitut yleishyödyllisyyskriteerit. Lisäksi verottomuuden edellytyksenä on se, ettei suoritusta pidetä yhdistyksen elinkeinotulona tai työn tekijän henkilökohtaisena palkkana. Saatu tulo on käytettävä yhdistyksen tarkoituksen mukaiseen yleishyödylliseen toimintaan, eikä hyöty saa kanavoitua työn tekijöiden hyväksi. Oikeustapausten perusteella talkootyön verollisuutta arvioitaessa merkitystä on annettu työn kestolle, toimeksiantajan johdon ja valvonnan olemassaololle, työn läheiselle liittymiselle varsinaiseen yleishyödylliseen toimintaan, kilpailuolosuhteille sekä tulojen määrälle suhteessa muihin tuloihin. Ratkaisujen valossa verotuskäytäntö vaikuttaa osittain ristiriitaiselta. Lisäksi on muistettava, että kyseessä on aina yksittäistapauksen kokonaisarviointi. Riskialttiilta vaikuttavassa tapauksessa verovelvollisen on suositeltavaa hakea ennakkokannanotto, sillä usean vuoden ajalta kumuloituvat veroseuraamukset johtavat helposti syvään talousahdinkoon, pahimmillaan jopa toiminnan lakkaamiseen.

Alternative banking: theory and evidence from Europe

Since financial liberalization in the 1980s, non-profit maximizing, stakeholder-oriented banks have outperformed private banks in Europe. This article draws on empirical research, banking theory and theories of the firm to explain this apparent anomaly for neo-liberal policy and contemporary market-based banking theory. The realization of competitive advantages by alternative banks (savings banks, cooperative banks and development banks) has significant implications for conceptions of bank change, regulation and political economy.

A Business Incubator, Accelerator, or Coworking Space? Case Health Innovation Village at GE

Health Innovation Village at GE is one of the new communities targeted for startup and growth-oriented companies. It has been established at the premises of a multinational conglomerate that will promote networking and growth of startup companies. The concept combines features from traditional business incubators, accelerators, and coworking spaces. This research compares Health Innovation Village to these concepts regarding its goals, target clients, source of income, organization, facilities, management, and success factors. In addition, a new incubator classification model is introduced. On the other hand, Health Innovation Village is examined from its tenants’ perspective and improvements are suggested. The work was implemented as a qualitative case study by interviewing GE staff with connections to Health Innovation Village as well as startup entrepreneurs and employees’ working there. The most evident features of Health Innovation Village correspond to those of business incubators although it is atypical as a non-profit corporate business incubator. Strong network orientation and connections to venture capitalists are common characteristics of these new types of accelerators. The design of the premises conforms to the principles of coworking spaces, but the services provided to the startup companies are considerably more versatile than the services offered by coworking spaces. The advantages of Health Innovation Village are that there are first-class premises and exceptionally good networking possibilities that other types of incubators or accelerators are not able to offer. A conglomerate can also provide multifaceted special knowledge for young firms. In addition, both GE and the startups gained considerable publicity through their cooperation, indeed a characteristic that benefits both parties. Most of the expectations of the entrepreneurs were exceeded. However, communication and the scope of cooperation remain challenges. Micro companies spend their time developing and marketing their products and acquiring financing. Therefore, communication should be as clear as possible and accessible everywhere. The startups would prefer to cooperate significantly more, but few have the time available to assume the responsibility of leadership. The entrepreneurs also expected to have more possibilities for cooperation with GE. Wider collaboration might be accomplished by curation in the same way as it is used in the well-functioning coworking spaces where curators take care of practicalities and promote cooperation. Communication issues could be alleviated if the community had its own Intranet pages where all information could be concentrated. In particular, a common calendar and a room reservation system could be useful. In addition, it could be beneficial to have a section of the Intranet open for both the GE staff and the startups so that those willing to share their knowledge and those having project offers could use it for advertising.

A qualitative study of inclusion at a residential summer camp

The purpose of this qualitative case study was to understand the inclusion process at a Project Rainbow affiliated camp. Project Rainbow is a non-profit organization which promotes inclusion into children's camps in Ontario. This study was completed in order to provide stakeholders of the camping industry insight on how inclusive techniques can be implemented in residential camps. The researcher observed one camp's inclusion techniques for six days. The researcher observed three campers with disabilities and the camp staff and campers that interacted with them on a daily basis. While the researcher was at the camp, she interviewed nine staff members. The staff members consisted of the camp director, the inclusion coordinator, four camp counsellors, and three inclusion counsellors. An additional interview was conducted after arriving home from camp with the manager from Project Rainbow. The qualitative analysis program NVivo was used to help organize the analyzed data. The researcher found that in attempting to build a culture of inclusion, two important concepts are necessary. First, mutual leadership involved the camp director and Project Rainbow working together as a team to facilitate the inclusion process. Second, power of supportive relationships focused on inclusion being the responsibility of everyone, teamwork, and creating a welcoming environment. Hints at some potentially serious problems related to staff training, teamwork, and attitudes of non-disabled campers pointed to future research and policies which focus on the Ontario and Canadian Camping Associations' role in inclusion, in addition to camp in this study and Project Rainbow.

Women’s Literary Club of St. Catharines Fonds

The Women's Literary Club of St. Catharines was founded in 1892 by a local author, Emma Harvey (Mrs. J.G.) Currie (1829-1913) and held its last official meeting on February 19, 1994. The Club developed, flourished and eventually waned. After more than one hundred successful years, the last members deposited the Club's archives at Brock University for the benefit of researchers, scholars and the larger community. The ‘object of the Club’ was established as “the promotion of literary pursuits.” The Club was a non-profit social organization composed of predominantly white, upper middle class women from the St. Catharines and surrounding areas. Club meetings were traditionally held fortnightly from March to December each year. The last meeting of the year was a celebration of their Club anniversary. The early meetings of the Club include papers presented and music performed by Club members. The literary pursuits that would dominate the agendas for the entire life of the Club reflected an interest in selected authors, national and local history, classical history, musical performances and current cultural and newsworthy events. For example in 1893 a typical meeting agendas would contain papers on Henry Wadsworth Longfellow, Hawaii, Brook Farm, Miss Louisa May Alcott and “Education of Women 100 years Ago.” Within the first year of the Club’s existence, detailed minute books became the norm and an annual agenda or program developed. The WLC collection contains a near complete set of meeting minutes from 1892 until 1995 and a comprehensive collection of yearly programs from 1983-1967 which members took great care to publish each year. Mrs. Currie brought together a group of women with a shared interest in literature and history, who wanted to pursue that interest in a formal and structured manner. She was well educated and influenced at an early age by her tutor and mentor William Kirby, local historian, writer and newspaper editor from Niagara-on-the-Lake. While Currie’s private education influenced her love of literature and history, the Club movement of the 1890’s offered a more public forum for her to share knowledge and learning with other women. Mrs. Currie was the wife of St. Catharines lawyer, James G. Currie, who also served as a Member of Parliament for the county of Lincoln. Mrs. W.H. McClive, who was also married to a St. Catharines lawyer, worked closely with Currie and they began research into the possibility of a literary Club in St. Catharines. Currie corresponded with a variety of literary Clubs across North America before she and Mrs.McClive tagged onto the momentum of the Club movement and published “A Clarion call for Women of St. Catharines To Form a Literary Club” in the local paper The St. Catharines Evening Journal. in 1892 and asked like Clubs to publish the news of their new Club. The early years of the WLC set the foundation of how the Club meetings and events would unfold for the next 80 plus years. Photos and minutes from the first ten years reveal an excitement and interest in organized Club outings. One particular event, an annual pilgrimage to the homestead of Laura Secord, became a yearly celebration for the Club. Club President, Mrs. Currie’s own personal work on Laura Secord amplified the Club’s interest in the ‘heroine of 1812’ and she allocated the profits from her publication on Secord in order to create a commemorative plaque/monument in the name of Laura Secord. The Club celebrated this event with a regular pilgrimage to this site. The connection felt by Club members and this memorial would continue until the Club’s last meetings. The majority of members in the early years were of the upper middle classes in the growing city of St. Catharines. Many of the charter members were the wives of merchants, business men, lawyers, doctors, even a hatter. Furthermore, the position of president was most often held by a woman with a comprehensive list of interests. This is particularly the case in Isabel Brighty McComb (1876-1941). Brighty who became a member in 1903, became Club president in 1932 and stayed in her post until her death in 1941. Similar to Mrs. Currie, Brighty was a local historian and published 2 booklets on local history. Her obituary indicates her position in the community as an author and involved community member committed to lifetime memberships in the Imperial Order of Daughters of Empire, I.O.D.E., the National Organization of Women, N.O.W. and the United Empire Loyalist Society, as well as the WLC. She was a locally known ‘teacher of elocution’ and a devoted researcher of Upper Canadian history. In a Club scrapbook dedicated to her, the biographical sketch illustrates the professionalism surrounding Brighty. There is very little personal history mentioned and the focus is on her literary works, her published essay, booklets and poetry. This professional focus, evident in both her obituary and the scrapbook, illustrate the diversity of these women, especially in their roles outside of the home. The WLC collection contains a vast array of essay, lectures clippings and scrapbooks from past meetings. Organized predominantly by topic or author, the folders and scrapbooks offer a substantial amount of research opportunity in the literary history of Canada. The dates, scope of topics and authors covered offer historians an exciting opportunity to examine the consumption of particular literary trends, artists and topics within the context of a midsized industrial city in English Canada. This is especially important because the agenda adhered to by the Club was bent on promoting, discussing and reviewing predominantly Canadian material. By connecting when and what these women were studying, scholars many gain a better understanding of the broader consumption and appreciation of literary and social trends of Canadian women outside of publishing and institutional records. Furthermore, because the agendas were set by and for these women, outside of the constructs of an institutionalized canon or agenda, they offer a fresh and on the ground examination of literary consumption over an extensive length of time.

Advocating recognition and redistribution in poverty alleviation programs in Ghana : an examination of state and NGO programs and policies

Abstract This thesis argues that poverty alleviation strategies and programs carried out by the government and Non Governmental Organizations in Ghana provide affirmative solutions to poverty. This is because, these intervention strategies have been influenced by conventional discourses on poverty that fail to adequately address non-economic issues of poverty such as powerlessness, marginalization and tmder-representation. The study is carried out in a two-pronged manner; first, it analyses state policies and strategies, particularly the Ghana Poverty Reduction Strategy (GPRS), on poverty alleviation and compares these to NGO programs, implemented with funds and support from external donor organizations. Specifically, I focus on how NGOs and the governnlent of Ghana negotiate autonomy and financial dependency with their funding donor-partners and how these affect their policies and programs. Findings from this study reveal that while external influences dominate poverty alleviation policies and strategies, NGOs and the government of Ghana exercise varying degrees of agency in navigating these issues. In particular, NGOs have been able to adapt their programs to the changing needs of donor markets, and are also actively engaged in re-orienting poverty back to the political domain through advocacy campaigns. Overall, rural communities in Ghana depend on charitable NGOs for the provision of essential social services, while the Ghanaian government depends on international donor assistance for its development projects.

Margaret Glassford fonds, 1941, 1951, 1961, 1971, 1973-1975, 1977-1984, 1986-2000, 2002, 2005, n.d.

Margaret was an only child who grew up on a farm just east of Cayuga, Ontario. After high school, Margaret attended Hamilton Teacher’s College and took a position with Grantham Public School Board and taught at Power Glen school. Margaret was married in 1962 and had 2 children, a daughter and a son in 1963 and 1964, respectively. Margaret left her teaching job to raise her children. Margaret was very creative and artistic and during this time, focused on these talents, which included painting, graphic arts and sewing. Margaret was also an accomplished pianist. In her 40’s, Margaret enrolled at Brock University and in 1989 obtained a Honors Bachelor of Arts degree with First-Class Honors in Sociology. In partial fulfillment of her Honors B.A. she completed her thesis that is entitled ; The State and Liberal Feminism: The Ontario Government’s “Business Ownership For Women Program”. While living in St. Catharines, Margaret attended York University and graduated with a Master of Arts in Sociology in 1992 where her studies focused on women’s issues. Margaret received a scholarship from York University and was a teaching assistant. Margaret stayed on at York University and completed her academic requirements for a Doctorate degree in Sociology. Her dissertation was on self employed women in St. Catharines at the beginning of WWII -- not the” Rosie the Riveters” who took over jobs formerly held by men who had to go off to fight World War II, but women who ran their own businesses when that was still unusual. Margaret completed the research for her thesis but did not complete her written thesis as she made a difficult decision to put her academic work on hold in the mid-1990’s and she returned to her love for the arts, although she always remained a voracious reader and interested in women’s issues. In the last decade of her life, she took up quilting with a passion, which she referred to as fabric arts. Margaret loved colour and being non-traditional. Margaret had been a quilting instructor at the Flemington College for Fine Arts in Haliburton. In 1997, Margaret founded Project Smile in the St. Catharines region, a non-profit group who make quilts for children with cancer. Margaret was also the President of the Niagara Heritage Quilters’ Guild in 2006-2007 and was very involved with the Local Council of Women.

Intellectual property rights and the campaign for access to essential medicines : the advocacy role assumed by Médecins Sans Frontières

Non-governmental organizations and transnational networks have been increasingly successful a t gaining influence within issue areas traditionally controlled by the state. In many instances, non-state actors have been instrumental in forcing issues onto the global agenda, have aided in the development or transformation of global regimes, and have participated in securing state compliance for the adoption of new international norms. This paper argues that, consistent with social constructivist theory, ideas are important in influencing state preferences and change may be possible when certain factors are present. I f non-state actors can influence states, it is meaningful to understand how this happens. This paper focuses on a campaign led by Medecins Sans Frontieres that began in the late 1990s to acquire affordable medicines for patients in developing states that could not afford patented drugs. The campaign reached a measure of success in that member states of the World Trade Organization re-negotiated contested terms and meanings within the trade agreement for intellectual property rights and allowed concessions that would benefit lower income states. What factors contributed to the success of the campaign? And what were the most important factors - the issue, the actors or the mechanisms used?

Welland County Records, 1961-1989

The origins of the Welland County Fair date back to the founding of the County of Welland in 1852. A provincial charter was issued in 1853 to create the Welland County Agricultural Society that was to operate the Fair. In 1970, the Welland County Fair became the Niagara Regional Exhibition, and the Society became known as the Niagara Regional Agriculture Society. The Society seeks to “encourage interest, promote improvements in and advance the standards of agriculture, domestic industry and rural life”. The Welland Festival of Arts was developed in 1986 in order to revitalize the town’s economy. An “outdoor art gallery” was created by painting murals on buildings that depicted the town’s heritage, a concept successfully adopted by the town of Chemainus, B.C. The first mural was completed in the summer of 1988, and by 1991 there were a total of 28 murals around the city. The endeavour proved successful: in the years that followed the creation of the Festival, two new hotels were constructed, a third was expanded, and there was an addition to the Seaway Mall to accommodate the increased tourist traffic. Optimist International is a non-profit organization that strives to “bring out the best in kids” . The first Canadian club was formed in Toronto in 1924. The Welland branch of the Optimist Club was founded in 1937. The first Welland County General Hospital opened in 1908. As the population increased, it became necessary to expand the existing facilities. Additions were made to the original structure with an East wing in 1930 and a children’s ward in 1931. However, in the 1950’s, the hospital was operating beyond optimum capacity and the need for a larger facility was clear. It was decided that a new hospital would be built, which opened in April 1960. The new hospital had 259 beds and 51 bassinets. Further additions were made in 1967 and 1978. The County of Welland was formed in 1850 when it was officially separated from Lincoln County, however, the two counties continued to operate together until 1856 when a new County building and jail for Welland County were completed. That same year, the first meeting of the Council of the Corporation of Welland County took place. The final meeting of the Council took place on December 18, 1969. The following year, the County of Welland merged with Lincoln County to form the Regional Municipality of Niagara. The Welland Mills in Thorold, Ont., was built in 1846-1847 by Jacob Keefer and is thought to have been one of the largest flour mills in Upper Canada. Ownership of the mill changed several times over the years and previous owners include the Howland family, the Hedley Shaw Milling Company and the Maple Leaf Milling Company. In 1986, the building received a heritage plaque from the Ontario Heritage Foundation, an agency of the Ontario Ministry of Culture and Recreation. At this time, the mill was no longer in operation and was being used for storage by Fraser, Inc. By 2006, the dilapidated building had been redeveloped into18 apartments and 2 floors of commercial space, while maintaining many heritage features. The building is currently known as the Welland Mills Centre.

Active2010 and the Ontario School System: A Top-Down Policy Implementation Analysis

In 2004, the Ontario Ministry of Health Promotion and Sport (MHPS) established Active2010: Ontario’s Sport and Physical Activity Strategy. Active2010 demonstrates a strong provincial government policy emphasis regarding sport participation and physical activity (PA), and identifies the school system as a primary vehicle for enhancing PA levels. This study examines the sport and PA initiatives MHPS is undertaking within the school system. Theoretical context regarding neo-liberalism in Canada and Canadian sport frames this study, while a revised version of Van Meter and Van Horn’s (1975) top-down model of policy implementation guides the research process. A case study of the school-based PA system is conducted which relies on the analysis of 11 semi-structured interviews and 47 official organizational documents. Four emergent categories of Jurisdictional Funding, Coercive Policy, Sector Silos, and Community Champions are identified. Additional insight is provided regarding neo-liberalism, provincial level government, interministerial collaboration, and government/non-profit sector partnership.

Humour and Learning: A Self-Study of My Practice as an Adult Educator

This study examined my lived experiences as a frontline practitioner and adult educator in a local nonprofit community organization. Using self-study research methodology, I explored my professional practice as a facilitator of job search skills training with newcomers to Canada and the impact of humour on their learning, a topic for which I have a particular passion. To better inform my practice, I designed and delivered job search skills workshops on resume writing and cold-calling/networking. I used a variety of data sources including a literature review, personal observations, and reflections as well as secondary data sources from workshop evaluations and unsolicited feedback emails from participants. Findings from the self-study indicated that adult learners who experience entertaining and fun-filled lessons that use appropriate humour have better learning results, are more confident, and are better prepared to apply skills required for achieving career goals. Further, I learned in my practice that my challenge as an adult educator is to ensure humour is appropriately used and adds value to the learning rather than being the focus of the teaching.

Youth, Global Citizenship and Help: A Critical Rhetorical Analysis of Free The Children

Since 1995 Free The Children (FTC) has grown to be one of the largest and most recognized youth-focused and youth-led non-governmental organizations (NGOs) in Canada. FTC has distinguished itself by developing slick marketing campaigns, promising youth that they will become agents of change who can make a significant contribution towards eradicating poverty and promoting global social justice. The organization has utilized the Internet, creating an engaging and dynamic web page used to promote its development initiatives and celebrate the altruistic actions of its young participants. FTC uses a variety of strategies including text, video and images to persuade the viewer to engage with and elicit support for the organization. FTC attracts viewers by highlighting the successes of its overseas initiatives and the contributions made by young Northern volunteers in the global South. The organization also uses celebrity ambassadors, and cultural events such as We Day to raise its profile. Using a critical rhetorical analysis, this thesis interrogates FTC’s online promotional materials, exploring how the organization uses rhetorical strategies to persuade young people to take an interest in social justice activities. More specifically, an examination of FTC web-based promotional materials identifies and problematizes the organization’s rhetorical emphasis on youth empowerment, global citizenship and direct forms of helping the global South. This thesis argues that FTC does not direct adequate attention to fostering critical awareness among it participants. Further, the organization fails to provide its online participants with the appropriate tools or opportunities to critically engage with the structural issues related to global inequities. This thesis also examines how the organization uses rhetoric that promotes simplistic, feel-good projects that avoid exposing young people to an analysis of global social injustices.

Computation and Analysis of Multiple Structural-Change Models

In a recent paper, Bai and Perron (1998) considered theoretical issues related to the limiting distribution of estimators and test statistics in the linear model with multiple structural changes. In this companion paper, we consider practical issues for the empirical applications of the procedures. We first address the problem of estimation of the break dates and present an efficient algorithm to obtain global minimizers of the sum of squared residuals. This algorithm is based on the principle of dynamic programming and requires at most least-squares operations of order O(T 2) for any number of breaks. Our method can be applied to both pure and partial structural-change models. Secondly, we consider the problem of forming confidence intervals for the break dates under various hypotheses about the structure of the data and the errors across segments. Third, we address the issue of testing for structural changes under very general conditions on the data and the errors. Fourth, we address the issue of estimating the number of breaks. We present simulation results pertaining to the behavior of the estimators and tests in finite samples. Finally, a few empirical applications are presented to illustrate the usefulness of the procedures. All methods discussed are implemented in a GAUSS program available upon request for non-profit academic use.

The role of NGOs in global health research for development

Affiliation: Hélène Delisle: Département de nutrition, Faculté de médecine, Université de Montréal

La convention collective : un instrument de responsabilité sociale des entreprises

La responsabilité sociale des entreprises (RSE) est un concept qui fait référence au volontariat, sans définition unique, et visant la prise en compte des intérêts des parties prenantes de l’entreprise. Pour celle-ci, les caractéristiques communes à ces différentes définitions est d’établir des balises allant au-delà de ce que la loi fixe comme règle. Pour mettre en oeuvre la RSE, plusieurs outils sont utilisés, le code de conduite étant le plus répandu. Quant aux multiples parties prenantes de l’organisation, celle des travailleurs ne semble pas invitée à participer aux décisions de l’entreprise en matière de RSE, malgré les intérêts importants que les travailleurs et le syndicat peuvent posséder auprès de cette dernière. Notre recherche porte sur la convention collective en tant qu’outil de responsabilité sociale des entreprises. Nous nous intéressons à savoir si cet outil traditionnel en relations du travail pourrait être utilisé, tout comme un code de conduite, pour stimuler la participation des syndicale aux décisions de l’entreprise. À l’aide du Portrait statistique des conventions collectives analysées au Québec en 2006, nous avons validé la fréquence, le sujet ainsi que le niveau de participation syndicale dans les comités conjoints conventionnés en comparant les entreprises dites RSE et non RSE. Il s’est avéré qu’il n’y a pas plus de participation syndicale indiquée dans les conventions collectives d’entreprises RSE que dans celles non RSE. Cependant, notre analyse précise que deux outils RSE autres que le code de conduite adoptés par l’entreprise coïncident avec la participation syndicale, soit la signature d’un accord-cadre international et la participation au Pacte Mondial de l’ONU.