Внешний контроль деятельности некоммерческих организаций: особенности нормативного регулирования
In the present article we generalize and analyze types of external control of nonprofit firms, present author’s groupmate by different categories of nonprofit organizations. The results of the article could be useful for improvement of legislation and for nonprofit organization.
This paper aims to find nonprofit organizations place in Russian economy. Using national and regional data on nonprofit organizations, the author explores the Russian nonprofit sector structure and changes in output of Russian NPO. The findings reveal, firstly, the concentration of these organizations in club goods provision and advocacy fields, whereas there is services-dominant nonprofit sector in many developed countries. Secondly, NPO output figures demonstrate significant fluctuations and a marked decrease of nonprofit share of services production. Thirdly, it is assumed that NPO in Russian Federation regions are strongly influenced by specific factors causing significant differences in their development.
Volunteer administrators and their host organizations need to be concerned about evaluating volunteer programs to satisfy the information needs of various constituencies. These constituencies or so-called “stakeholders” are persons or groups who have a stake in, or a claim on, the program, whether perceived or actual. For example, one of the most prominent stakeholders, funders are no longer content merely with an organization having volunteers onboard but wish to know the results or “outcomes” or even the long-term “impact” of their involvement. Another important set of stakeholders, board members are interested in whether all organizational resources, including volunteers, have been put to good, if not “best,” use. Similarly, a third stakeholder group, organizational leadership, is eager to derive the most benefit from the volunteer program. For their part, volunteers may derive motivation from learning about the value of their efforts and the results they help to bring about for organizations and their clients. Satisfying all of these stakeholders through the same evaluation of the volunteer program is not easy, and perhaps not even feasible. Accordingly, in this chapter we present an evaluation framework for assisting the volunteer resource manager with understanding and conducting different types of evaluation based on stakeholder involvement.
The paper is focused on the changing role of nonprofit organizations in welfare provision under conditions of welfare transformation in contemporary Russia. The evidences of shrinking role of the state in providing social services have been found in Russia as well. Russian government introduced administrative reform which aims to accomplish deregulation of the market, outsourcing and delegation of social provision to the nonprofit sector and commercial organizations. The research is exploring the neoliberal tendencies and their impact on the role of NGOs in social provision and development of the nonprofit sector as a whole. Federal government expects social NGOs to assist in social policy and provision of certain services for social groups in need (children, women, veterans, disabled etc). The paper explores variety of state funding for social services delivered by NGOs and assess its possibilities and limitations in the case of Saint Petersburg.
The research of non-profit organizations essence confirmed that the existing definitions of such organisations do not reflect the real purpose of these organizations. Author offered a new definition, which contains the world's common practice of application and identified non-profit organizations as an economic unit, which is relatively independent of the sectors and branches of the economy. Non-profit organization operates for the satisfaction the social-oriented purposes.
The article suggests to adopt a pluralism methodological approach in marketing science. Using controversy over marketing to nonmarketers problem paper traces evolution of the issue in context of research methodology and discusses alternative methodological approaches and research paradigms.
The article features an analysis of a set of measures of government support for socially oriented nonprofit organizations (SO NPOs) enacted in 2009 – 2013 in Russia. The analysis is aimed at assessing this Russian regulatory framework designed to channel government support to SO NPOs by comparing it with tools of government employed to facilitate cross-sector partnership in the delivery of social services in selected foreign countries. For a theoretical framework of the investigation of interaction between government and SO NPOs we rely on the demand / supply model and in particular on the theory of market and government “failure”. The employed empirical material includes full-text versions of relevant Russian Federal norms and regulations, selected matching documents of foreign countries as well as data of sociological surveys of Russian NPOs conducted by NRU HSE. Firstly, principles used by Russian law-makers to define legally the subsector of SO NPOs are investigated. The analysis of tools of government support introduced by the enacted norms and regulations is then arranged by major form of support: financial, transfer of property rights, tax incentives etc. Data is featured on the scope of government support for SO NOPs at the federal level of government and in part at the level of regions. International comparisons follow. Overall the set of measures discussed constitutes a serious positive innovation in Russian government practices vis-à-vis SO NPOs. It shows substantial similarity to government tool kits employed to support NPOs elsewhere in the world. This relates to criteria of legal eligibility for support and to the composition of the tool kit, which includes government subsidies / grants, tax incentives etc. There remains room for expansion of the Russian tool kit. In implementing new legal norms attention must be paid to keeping administrative barriers for access to government support reasonably low, in particular for small NPOs constituting a majority in the Russian nonprofit sector.
The paper examines the structure, governance, and balance sheets of state-controlled banks in Russia, which accounted for over 55 percent of the total assets in the country's banking system in early 2012. The author offers a credible estimate of the size of the country's state banking sector by including banks that are indirectly owned by public organizations. Contrary to some predictions based on the theoretical literature on economic transition, he explains the relatively high profitability and efficiency of Russian state-controlled banks by pointing to their competitive position in such functions as acquisition and disposal of assets on behalf of the government. Also suggested in the paper is a different way of looking at market concentration in Russia (by consolidating the market shares of core state-controlled banks), which produces a picture of a more concentrated market than officially reported. Lastly, one of the author's interesting conclusions is that China provides a better benchmark than the formerly centrally planned economies of Central and Eastern Europe by which to assess the viability of state ownership of banks in Russia and to evaluate the country's banking sector.
The paper examines the principles for the supervision of financial conglomerates proposed by BCBS in the consultative document published in December 2011. Moreover, the article proposes a number of suggestions worked out by the authors within the HSE research team.