Forskningscirklar - en arena där lärares syn på vad deras arbete resulterar i kan utmanas. : Paper presented at NFPS:s conference in Copenhagen 7-9 March, 2003

Lärare kan i första hand antas bilda sig sin uppfattning om resultatet av sitt arbete genom vad de kan observera av det som sker med deras elever. Vad har då denna erfarenhetsbaserade kunskap för betydelse för hur de uppfattar sitt arbete? I Sverige har t ex forskningscirklar använts i skolan, där lärare arbetar tillsammans med forskare, för att bearbeta frågeställningar som lärare möter i sin vardag. Kan forskningscirklar då vara ett sätt att utmana lärares syn på vilka resultat som deras arbete leder till?Från dessa utgångspunkter förefaller det vara relevant att ställa frågan om dessa sk forskningscirklar också kan vara en mötesplats där lärares syn på vilka resultat som deras arbete leder till utmanas? Följande frågeställning formuleras:• På vilken utsträckning kan forskningscirklar fungera som ett sätt att öppna nya infallsvinklar på hur lärare ser på resultatet av sitt arbete?

Volunteer visibility : what and how Australian not-for-profit organisations report volunteer contributions

The enhanced social profile of not-for-profit organisations (NFPs) and the role of volunteers have resulted in calls for NFPs to be more accountable and to disclose information relating to such contributions. In this study we identify, locate and categorise the extent of disclosures made in relation to volunteer contributions. We find that disclosure was more prevalent on NFP websites compared to digital annual report disclosures. We find that more NFPs provided disclosure on the activities of their volunteers than other items pertaining to volunteers. The valuation of volunteer contributions was the least likely to be disclosed. The findings contribute to international debate over the inclusion of volunteer contributions in the assessment of a NFP’s accountability over its resources and ultimately the enhancement of its sustainability.

Accounting for volunteer services : a deficiency in accountability

The purpose of this study is to identify the extent to which NFP organisations disclose information on volunteer contributions of services. Design/methodology/approach – The study relies on information disclosed in the websites of NFP organisations. Findings - We find that disclosure was more prevalent on NFP websites compared to digital annual report disclosures. We find that more NFPs provided disclosure on the activities of their volunteers than other items pertaining to volunteers and the quantification and valuation of volunteer contributions were the least likely to be disclosed. Importantly, the findings illustrate an accountability deficiency in the comprehensiveness of disclosure which results in an under-representation of the contribution volunteers provide to organisational sustainability and impact on mission fulfilment. Research limitations/implications – The convenience sample size restricts further interrogation to tease out organisational characteristics that may influence current disclosure practices. Practical implications - The findings contribute to international debate over the inclusion of volunteer contributions in the assessment of a NFP’s accountability over its resources and ultimately the enhancement of its sustainability.

Do not-for-profits need their own conceptual framework?

This paper raises the issue of whether not-for-profit (NFP) organisations require a conceptual framework that acknowledges their mission imperative and enables them to discharge their broader accountability. Relying on publicly available documentation and literature, it suggests that current conceptaul Frameworks for the for-profit and public sectors are inadequate in meeting the accountability needs of broader NFP-specific accountability and the formulation of NFP-appropriate reporting practice, including the provision of financial and non-financial reporting. The paper thus theoretically challenges existing financial reporting arrangements and investes debate on their future direction.

Optimal Credit Rationing in Not-For-Profit Financial Institutions

We examine the dynamic optimization problem for not-for-profit financial institutions (NFPs) that maximize consumer surplus, not profits. We characterize the optimal dynamic policy and find that it involves credit rationing. Interest rates set by mature NFPs will typically be more favorable to customers than market rates, as any surplus is distributed in the form of interest rate subsidies, with credit rationing being required to prevent these subsidies from distorting loan volumes from their optimal levels. Rationing overcomes a fundamental problem in NFPs; it allows them to distribute the surplus without distorting the volume of activity from the efficient level.

Making sense of business intelligence : proposing a socio-technical framework for improved decision making in not-for-profit organisations

The authors of this paper argue that human intuition alone cannot be relied upon for strategic decision making in today’s business environment and that quality data intelligence is an imperative. The proposed project described in this paper is research-in-progress, action design research (ADR), to implement an appropriate information systems (IS) enabling enhanced organisational decision making. ADR is a new research method that draws on action research and design research in an organisational setting. In phase 1 of the project, a sociotechnical ‘sense-making’ approach is used to gather and analyse information and decision needs in a not-for-profit (NFP) association, Connections ACT. In phase 2, requirements are designed and modelled to build a conceptual framework that guides NFPs in improving business performance and reporting capability. Phase 3 is the evaluative stage when the framework is reflected upon and refined, with intervention in the organisation’s processes as a promising outcome.

Panamá: evolución económica durante 2008 y perspectivas para 2009

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