Y013015 1
85039513 
A Conceptual Framework for Selecting Management Indicators in Nonprofit Organizations
Elkin, Robert; Molitor, Mark
Administration in Social Work v9n4 PP: 13-23 Winter 1985/1986
ISSN: 0364-3107
Jrnl Code: ASW
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 1 Pages
AVAIL.: Haworth Press, Inc., 75 Griswold St., Binghamton, NY 13904
Top managers need management indicators to provide them with the information they need to perform effectively, but there has been little systematic effort to meet this need in either the profit or nonprofit sector. Therefore, a conceptual framework was developed by drawing on the literature, examples, and advisers. The framework used the general systems perspective to identify dimensions for indicators, and it was built on 3 major management concerns: 1. effectiveness, which includes appropriateness of resources, appropriateness of demand, appropriateness of process, attainment of objectives, and long-term impact on clients and the community, 2. efficiency, which includes capacity utilization and productivity, unit costs, and cost outcome, and 3. financial adequacy, which includes financial condition ratios, net operating ratio, contribution ratios, and program demand ratios. Charts. References.
DESC.: Nonprofit organizations; Effectiveness; Management; Efficiency; Financial; Conditions
CLASS. CODES: 9540 (CN=Nonprofit institutions); 9130 (CN=Experimental/Theoretical)

Y013015 2
85038609 
Effective Use of the Telephone in Non-Profit Solicitation
Lewis, Henry D.
Fund Raising Mgmt v16n9 PP: 6-29 Nov 1985
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 4 Pages
AVAIL.: ABI/INFORM
Telephone solicitation is recognized as an effective method of fund raising, but care must be taken to assure that a project is suited to the telephone. Telephone solicitation programs are best suited to lower rated and nonrated prospects, not for solicitation of the general public. The ''phonathon'' is the most commonly used form of telephone approach, but in some situations, the use of a commercial telemarketing firm may bring better results. The user of telephone solicitation should have a way to analyze cost-effectiveness on the basis of the cost-per-dollar-raised; the cost-per-prospect criterion is not relevant. Because the telephone usually gets better results than a mail effort, it is best used for ongoing/operating/annual funds requirements and for special projects and capital campaigns. If the telephone is to be used optimally, the solicitors must receive adequate training and supervision.
DESC.: Nonprofit organizations; Fund raising; Telephone selling; Target markets (MKT); Methods; Costs; Effectiveness
CLASS. CODES: 9540 (CN=Nonprofit institutions); 7000 (CN=Marketing)

Y013015 3
85036827 
Planned Giving Advisory Boards: Emerging Tactic
Matthews, Fred A.
Fund Raising Mgmt v16n8 PP: 78, 83 Oct 1985
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
An advisory board can be used to increase the effectiveness of a planned gifts program by: 1. giving the staff person better access to key financial professionals, 2. providing a ''resource bank, '' 3. enabling staff to reach new donors, and 4. cultivating new regular board members. The Overlake Hospital Foundation (Bellevue, Washington) is setting up an advisory board, composed of 15 members drawn from the fields of financial services, real estate, and other professional areas. The Overlake advisory board will: 1. help plan educational seminars for other professionals in the community, 2. form a core of speakers and resource people to be used in developing donor cultivation programs, 3. draw on its expertise to handle unusual gifts, and 4. learn about the programs and services at Overlake. Advisory board members will help cultivate potential donors, expanding the staff efforts. This will enable the director of development to focus on those donors who have the most potential. Also, board members can promote the planned gifts program nd involve more people in that effort.
DESC.: Nonprofit organizations; Fund raising; Voluntary; Advisors; Roles
CLASS. CODES: 9540 (CN=Nonprofit institutions); 7000 (CN=Marketing)

Y013015 4
85036822 
Research About Development: Reasons for It, Obstacles to It
Paton, G. Jeffry
Fund Raising Mgmt v16n8 PP: 42-49 Oct 1985
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 3 Pages
AVAIL.: ABI/INFORM
The trend toward systematic evolution and quantitative analyses of development productivity is motivated, in part, by increasing pressures to justify development costs. Research into donor behavior has developed along 3 lines of inquiry: 1. macro-economic studies of public policy issues, 2. psychological or sociological studies of giving and donors, and 3. professional studies of fund-raising costs or returns. Research on college fund raising is somewhat different and looks at giving as a function of selected conditions and circumstances varying among institutions. There are some practical and philosophical obstacles to empirical research, including narrow focus, justifiable defensiveness, and outright skepticism about participating in such empirical inquiries. There is a need to strike a more realistic balance between the academic orientations of dissertation research and the pragmatic orientations of professionally motivated studies. In order to understand development performance, there is a need for unifying theoretical and conceptual bases for evaluation against empirical evidence.
DESC.: Nonprofit organizations; Fund raising; Research; Functions; Effectiveness; Evaluation
CLASS. CODES: 9540 (CN=Nonprofit institutions); 7000 (CN=Marketing)

Y013015 5
85035737 
Queues: The Economic Theory of Screening and Human Service Productivity
Moran, R. Allen
Southern Economic Jrnl v52n2 PP: 492-499 Oct 1985 CODEN: SECJAR
ISSN: 0038-0048
Jrnl Code: SEJ
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 8 Pages
AVAIL.: ABI/INFORM
The economic theory of screening is used to examine the implications of attempting to maximize the total benefits of service to clients when the queue that forms at the door of the human service delivery organization (HSDO) is employed as a screening device and the ability of any one individual to benefit from service is unknown. Data from a 1980 study are used. The use of rules of thumb and the extensive provision of information and referral services indicate that the queues are heterogeneous and conflicts over the importance of service to target populations imply the presence of statistical discrimination; these are considered symptoms of screening failure. The central problem is the combination of the unknown ability of any individual to benefit from service and the trade-offs necessary if the HSDO must bear part of the screening cost imposed on individuals by the queues. Equations. References.
DESC.: Social services; Nonprofit organizations; Economic models; Economic theory; Clients; Selection; Mathematical analysis
CLASS. CODES: 9540 (CN=Nonprofit institutions); 1130 (CN=Economic theory); 9130 (CN=Experimental/Theoretical)

Y013015 6
85035508 
Toward Improved Financial Planning: Further Applications of Break-Even Analysis in Not-for-Profit Organizations
Meyer, Daniel R.; Sherraden, Michael W.
Administration in Social Work v9n3 PP: 57-68 Fall 1985
ISSN: 0364-3107
Jrnl Code: ASW
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 12 Pages
AVAIL.: Haworth Press, Inc., 75 Griswold St., Binghamton, NY 13904
Financial constraints facing social service agencies in the 1980s make financial planning essential. Break-even analysis (BEA), which is a financial planning tool for fiscal periods of up to one year, might improve the financial planning process in not-for-profit organizations. Before using BEA in the not-for-profit context, 2 issues must be considered. The break-even point becomes the goal in not-for-profit agencies, and fixed revenue must be considered. BEA can be employed in diverse situations in which costs or revenues are related to volume. Some basic applications of BEA in the not-for-profit setting include: 1. decisions on addition or modification of services, 2. decisions on service 'fees, '' 3. sensitivity analysis, and 4. determination of alternative program designs that come closest to breaking even. BEAs are easily undertaken with the assistance of a microcomputer. Charts. Graphs. Equations. Reference.
DESC.: Social services; Administration; Nonprofit organizations; Financial planning; Techniques; Break even analysis; Applications
CLASS. CODES: 9540 (CN=Nonprofit institutions); 2310 (CN=Planning); 310 (CN=Capital & debt management)

Y013015 7
85035506 
Innovative Management in Turbulent Times: Large-Scale Agency Cange
Feinstein, Karen Wolk
Administration in Social Work v9n3 PP: 35-46 Fall 1985
ISSN: 0364-3107
Jrnl Code: ASW
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 12 Pages
AVAIL.: Haworth Press, Inc., 75 Griswold St., Binghamton, NY 13904
In order to survive and prosper in the 1980s, agencies must become flexible, well-informed organizations that can respond to threats and challenges in an increasingly uncertain environment. Strategic planning offers the potential for large-scale organizational change if it includes organizational development strategies as an integral part of the planning process. A case study illustrates how an organizational development approach can be built into the strategic planning process, thus ensuring the likelihood and effectiveness of large-scale change. The scout council of a large metropolitan region began a long-range strategic planning project for a number of reasons, including encouragement by the national office of Boy Scouts of America to do so. In developing the plan, information was obtained from the community on the demand for scouting, image, market segmentation, and client satisfaction. Strategies were planned to meet the needs identified from the information. The actual process of planning and the results proved to be valuable. Table. Chart. References.
DESC.: Nonprofit organizations; Strategic planning; Organization development; Organizational change; Youth; Case studies; Needs analysis
CLASS. CODES: 9540 (CN=Nonprofit institutions); 9110 (CN=Company specific); 2310 (CN=Planning)

Y013015 8
85035505 
Toward a Contingency Model of Board-Executive Relations
Kramer, Ralph M.
Administration in Social Work v9n3 PP: 15-33 Fall 1985
ISSN: 0364-3107
Jrnl Code: ASW
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 19 Pages
AVAIL.: Haworth Press, Inc., 75 Griswold St., Binghamton, NY 13904
One of the characteristic features of voluntary nonprofit organizations in the human services is the structured interaction between board members and the executive in their governance. Some of the leading factors influencing board-executive relations, with particular attention to power and the potential for the domination of one or the other, are identified and analyzed. The partnership model has often been applied to board-executive relations, but it frequently masks the problem of power conflicts within that relationship. There are numerous sources and determinants of executive influence, as well as numerous ways in which people use power. The power/dependency relationship between board and executive will depend on these many factors. A contingency model of board-executive relationships is proposed that involves collaboration and difference. This model recognizes the potential for conflict, interdependence, and exchange of resources. Tables. Chart. References.
DESC.: Social services; Nonprofit organizations; Boards of directors; Executives; Relations; Factors; Roles; Power; Status; Organizational behavior; Conflicts
CLASS. CODES: 9540 (CN=Nonprofit institutions); 2500 (CN=Organizational behavior); 2100 (CN=Administrative & management personnel); 9130 (CN=Experimental/Theoretical)

Y013015 9
85035504 
In Search of Purpose for Social Welfare Administration
Patti, Rino
Administration in Social Work v9n3 PP: 1-14 Fall 1985
ISSN: 0364-3107
JRNL CODE: ASW
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 14 Pages
AVAIL.: Haworth Press, Inc., 75 Griswold St., Binghamton, NY 13904
An approach to social welfare administration is suggested based on the idea that there is, or should be, a distinctive mission to which management practice in this field is directed and around which its theory and technology should be constructed. The search for purpose should focus on organizational performance. Social welfare performance has several dimensions, including: 1. how much an agency does, at what cost, and for whom, 2. acquisition of resources, 3. satisfaction/involvement of members, and 4. service effectiveness. Social welfare faces a number of impediments to effectiveness-oriented administration, such as inadequate resources and techniques, lack of information, and apathy. An effectiveness-driven model of social welfare administration would include refining effectiviness criteria, identifying service technologies with proven or potential impact, specifying organizational and management requisites for these technologies, and mediating external demands. References.
DESC.: Social services; Administration; Management; Service; Effectiveness; Organizational; Objectives; Performance; Evaluation; Criteria
CLASS. CODES: 9550 (CN=Public sector); 9130 (CN=Experimental/Theoretical); 2310 (CN=Planning)

Y013015 10
85035316 
Making the Most of Federal Block Grants: Implications from a Prototype Program
Morrison, John D.
Administration in Social Work v9n2 PP: 73-84 Summer 1985
ISSN: 0364-3107
Jrnl Code: ASW
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 12 Pages
AVAIL.: Haworth Press, Inc., 75 Griswold St., Binghamton, NY 13904
Federal block grant programs have been promoted as a means of supplying money to states for social services in a way that: 1. reduces federal overhead, 2. permits more flexibility to the states, and 3. deals better with local conditions. The Small Town Emphasis Program (STEP) was developed in 1980 by the Federal Community Services Administration to stimulate a community development process in rural areas and small communities. Four states participated in the program: Pennsylvania, Delaware, Maryland, and Virginia. The School of Social Work at the Univ. of Pennsylvania conducted an evaluation of the program. It was found that the needs of the state-level, funded agency had more impact on the local level program than differences in demographics or social need. Two suggestions for developing sound programs without detailed federal regulation are: 1. Develop agreement through empirical verification on what constitutes sound program guidelines and standards. 2. Improve the climate for change at the state and local levels. References.
DESC.: Block grant program; State agencies; Social services; Funding; Nonprofit organizations; States
CLASS. CODES: 1200 (CN=Social policy); 9540 (CN=Nonprofit institutions); 9550 (CN=Public sector)

Y013015 11
85035313 
The Implications for Administrative Practice of Fee Systems Based on Client's Ability to Pay: The Results of a Survey
Rubenstein, Hiasaura; Bloch, Mary H.; Wachter, Ann R. Vaughn, Hugh H.
Administration in Social Work v9n2 PP: 37-48 Summer 1985
ISSN: 0364-3107
Jrnl Code: ASW
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 12 Pages
AVAIL.: Haworth Press, Inc., 75 Griswold St., Binghamton, NY 13904
A survey was conducted in 1979 of the fee policies, procedures, and practices in the individual, marital, and family counseling (IMF) programs of 31 Family Service Association of America (FSAA) agencies in the southeastern US. Staff members surveyed were the executive directors, those employees engaged in IMF counseling, and supervisors. Most of the data were obtained through extensive questionnaires. Responses were received from 26 executive directors and 210 eligible workers. The survey findings revealed the complexity of the administrative issues encountered in establishing and maintaining fee policies and procedures that are: 1. cost-effective, 2. acceptable to practitioners, and 3. equitable to clients. The issues that inhere in charging fees for counseling services are increased and complicated by: 1. the organizational context of most social work, 2. the principle of fees based on the client's ability to pay, and 3. the subsidy of services by the community. The study suggested that the determination of income and the negotiation of reductions and waivers of fees were the most troublesome areas of practice with respect to fees. Tables. References.
DESC.: Social services; Fees; Nonprofit organizations; Pricing; Surveys; Questionnaires
CLASS. CODES: 1200 (CN=Social policy); 9540 (CN=Nonprofit institutions); 9130 (CN=Experimental/Theoretical)

Y013015 12
85035310 
Paying the Piper and Calling the Tune: Accountability in the Human Services
Elkin, Robert
Administration in Social Work v9n2 PP: 1-13 Summer 1985
ISSN: 0364-3107
Jrnl Code: ASW
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 13 Pages
AVAIL.: Haworth Press, Inc., 75 Griswold St., Binghamton, NY 13904
The issue of accountability is considered from the perspective of administrative implications for both voluntary and governmental human service organizations. Financial and nonfinancial measures of organizational activity are explored. Also, a series of political and pragmatic considerations are examined from the standpoint of human service organization managers. The implications of accountability expectations are reviewed within the areas of: 1. planning and budgeting, 2. raising funds, 3. allocating resources 4. record keeping, 5. monitoring and evaluating, 6. reporting, and 7. auditing. Service providers are advised to keep in mind that accountability is an integral part of the relationship between their organizations and resource providers. Also, it is suggested that service providers remain well-informed on alternative ways to meet accountability requirements. It is concluded that voluntary service providers face a period of major readjustment of their roles in society. Charts. References.
DESC.: Social services; Nonprofit organizations; Funding; Subsidies ; Accountability; Financial reporting; Social responsibility
CLASS. CODES: 9540 (CN=Nonprofit institutions); 2410 (CN=Social responsibilities); 9550 (CN=Public sector); 1200 (CN=Social policy)

Y013015 13
85034928 
Across Cultures: The Peace Corps Training Model
Barnes, R. Lynn
Training & Development Jrnl v39n10 PP: 46-49 Oct 1985 CODEN: TDEJA7
ISSN: 0041-0861
Jrnl Code: STD
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 3 Pages
AVAIL.: ABI/INFORM
The Peace Corps, with volunteers in 60 countries, has adopted a flexible experience-based training program that reaches volunteers to develop native human resources and to transfer skills that people can use in their own culture. The training focuses on developing language, technical, and cross-cultural skills and consists of 4 stages. The first part, staging, takes place at a US-based assessment center and includes role playing and case studies. During the pre-service stage, which takes place in the host country, volunteers may live with a native family and are taught language, customs, and country history by native Peace Corps staff. In the in-service stage, after volunteers have been assigned to a country, training reinforces program efforts and teaches large-scale project management. Volunteers are taught to work with community leaders, use local resources, and make skills culturally acceptable. The close-of-service stage helps prepare volunteers to re-enter their own culture. Examples illustrate the various stages.
DESC.: Case studies; Nonprofit organizations; Volunteers; Cross cultural; Training; Culture; Social customs; Education
CLASS. CODES: 9110 (CN=Company specific); 9540 (CN=Nonprofit institutions); 6200 (CN=Training & development)

Y013015 14
85034783 
Costing Nonprofit Services: Developments, Problems, and Issues
Hairston, Creasie Finney
Administration in Social Work v9n1 PP: 47-55 Spring 1985
ISSN: 0364-3107
Jrnl Code: ASW
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 9 Pages
AVAIL.: Haworth Press, Inc., 75 Griswold St., Binghamton, NY 13904
Nonprofit organizations increasingly are being required to adopt cost accounting techniques as a basis for planning, budgeting, and resource allocation. However, problems in comparing cost accounting data across organizations have arisen because of the various methods organizations use to define program services and supporting services and to distinguish between services and service activities. In addition, the methods used by nonprofit organizations to measure direct costs and distribute indirect costs vary widely. Line managers generally are not provided cost data in a form useful for program decision making. Nonprofit managers should be trained in cost accounting and the use of cost data; research should be conducted to clarify the benefits of alternative costing methodologies; and organizations should adopt consistent cost accounting procedures over time and across services, developing integrated planning and budgeting systems based on cost data. References.
DESC.: Nonprofit organizations; Costing; Social services; Nonprofit ; Cost accounting; Studies
CLASS. CODES: 9540 (CN=Nonprofit institutions); 9130 (CN=Experimental/Theoretical); 4120 (CN=Accounting policies & procedures)

Y013015 15
85033892 
Unique Opportunity for Professional Status
Campbell, Waver W.
Manage v37n3 PP: 14-15 Third Quarter 1985
ISSN: 0025-1623
Jrnl Code: MAN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
Members of the National Management Association (NMA) may now attain the designation of Certified Manager (CM) from the Institute of Certified Professional Managers (ICPM). Experienced supervisors and managers can obtain the CM designation after undergoing a series of preparation courses and examinations. The ICPM (Harrisonburg, Virginia) was created to: 1. recognize management as a profession, 2. provide direction for study in the supervisory and management discipline, 3. provide a third-party evaluation of managerial competence, and 4. recognize managerial competence. Candidates for CM certification must meet experience and educational requirements and must demonstrate proficiency in personal, administrative, and interpersonal skills. CM tests measure the knowledge, application, and synthesis of these skills. NMA president Ronald E. Leigh has urged NMA chapters to establish committees to encourage the attainment of CM designation for qualified chapter members.
DESC.: Management; Associations; Certification; Professional; Development; Status; Nonprofit organizations
CLASS. CODES: 6200 (CN=Training & development); 9540 (CN=Nonprofit institutions)

Y013015 16
85033655 
Tangibles, Intangibles Forge Promotional Tools
Feik, LuAnne
Marketing News v19n20 PP: 19 Sep 27, 1985 CODEN: MKNWAT
ISSN: 0025-3790
Jrnl Code: MNW
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 1 Pages
AVAIL.: ABI/INFORM
Consumer perception is affected by more than just advertising. For example, vehicles, bumper stickers, and license plates have promotional value. United Parcel Service Inc. does not need more advertising with its familiar brown trucks in every neighborhood throughout the week. Retailers, service firms, and nonprofit organizations can develop identities with the tools of their trade. Bloomingdale's distinctive shopping bags are recognized even though the store's name is not printed on them. Employees can also have a major impact on a firm's business. They should be viewed as salespeople and taught sales techniques. The employee is the most important connection an organization has with potential customers, shareholders, and the media. Unfortunately, employee initiative, responsibility, and creativity are largely untapped.
DESC.: Promotions (ADV); Effectiveness; Applications; Sales; Guidelines
CLASS. CODES: 7200 (CN=Advertising); 9150 (CN=Guidelines)

Y013015 17
85033481 
Quality of Work Life and the Small Organization: A Four-Year Case Study
Sorensen, Peter F., Jr.; Head, Thomas C.; Stotz, Dick
Group Organization Studies v10n3 PP: 320-339 Sep 1985 CODEN: GOSTDA
ISSN: 0364-1082
Jrnl Code: GOS
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 20 Pages
AVAIL.: ABI/INFORM
Quality of work-life (QWL) programs have typically been implemented in large business organizations. The present paper reports the results of a 4-year case study of a QWL program to promote participatory management in a small suburban community service organization. Program implementation was based on a change strategy incorporating the survey feedback process of the action research model and Likert's (1977) model of the relationships between causal, intervening, and end-result variables in the change process. A quasi-experimental design was used for program evaluation. The program led to significant increases in productivity and organizational effectiveness, and managerial influence did not diminish with increased employee participation. Intense change efforts resulted in significant positive outcomes, while marginal efforts produced negative outcomes. However, a time lag was experienced before program benefits were realized. These results demonstrate that QWL programs can be successful in small organizations when they are well-planned and receive sustained commitment of management. Tables. Graphs. References.
DESC.: Quality of work; Programs; Case studies; Nonprofit organizations; Participatory management; Organizational change; Surveys; Feedback; Studies
CLASS. CODES: 2500 (CN=Organizational behavior); 9110 (CN=Company specific); 9540 (CN=Nonprofit institutions)

Y013015 18
85032173 
The Politics of Poverty and the Poverty of Politics
Lee, Dwight R.
Cato Jrnl v5n1 PP: 17-35 Spring/Summer 1985
ISSN: 0273-3072
Jrnl Code: CTJ
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 19 Pages
AVAIL.: ABI/INFORM
The expansion of government transfer programs since the 1960s has failed to affect significantly the distribution of income in the US. Political support for these programs continues in the face of their ineffectiveness because of a coalition of narrow interest groups that benefit from anti-poverty programs, such as government employees, the poor, and the producers of noncash benefits, such as food, housing, and health care. Political and private responses to transfer programs can be expected to render them increasingly ineffective in alleviating poverty. Transfer agency personnel will seek to broaden the political appeal of transfer programs by expanding benefits to the nonpoor, increasing public and benefit-producers' support, while increasing the tax burden on the poor to support program expansion. Private contributions to charities will decline as taxpayers feel they fulfill their responsibility to the poor by voting for transfer program expansion. The poor will choose to remain participants in transfer programs as their skill levels decline and their dependency on government support increases. References.
DESC.: Poverty; Politics; Social policy; Welfare; Programs; Transfer payments; Subsidies; Income distribution; Effectiveness
CLASS. CODES: 1200 (CN=Social policy)

Y013015 19
85031394 
The Salesmanship of Social Work
Kledaras, Constantine G.
Health Marketing Qtrly v2n4 PP: 103-115 Summer 1985
ISSN: 0735-9683
Jrnl Code: HMQ
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 13 Pages
AVAIL.: Haworth Press, Inc., 28 E. 22nd St., New York, NY 10010
The marketing concept and marketing strategy have become potentially applicable to organizations in the not-for-profit sector, including social service agencies. There are many barriers to successful marketing, but there are also many justifications for using marketing in social services, including a trend toward services that are being increasingly tailored to the needs of consumers. Some features of salesmanship and advertising, if carefully scrutinized and addressed, could enhance the skills of the social worker. Similar features can be found in the areas of: 1. management of people and the agency, 2. creativity, and 3. client relationships. Advertising has implications for social work, particularly as it relates to the concept that the ultimate in good advertising convinces people that they are making free and independent choices. The social work profession needs to become more responsive to and cognizant of the knowledge and skills that can be learned and borrowed from advertising. References.
DESC.: Social services; Marketing; Client relationships; Creative; Advertising
CLASS. CODES: 8320 (CN=Health care industry); 7200 (CN=Advertising); 9540 (CN=Nonprofit institutions)

Y013015 20
85031391 
Designing a Promotional Tool: Practical Application of Market Targeting and Research: Case Example: Alcoholism Services of Cleveland, Inc.
Yankey, John A.; Young, Diana; Koury, Nancy
Health Marketing Qtrly v2n4 PP: 59-71 Summer 1985
ISSN: 0735-9683
Jrnl Code: HMQ
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 13 Pages
AVAIL.: Haworth Press, Inc., 28 E. 22nd St., New York, NY 10010
Many social services agencies are looking for new sources of revenues and are using marketing concepts to that end. A case example illustrates how one agency program used targeting and market research to redesign a promotional brochure. Alcoholism Services of Cleveland Inc. (ASC), a private, non-profit agency, decided to address the drunk driving problem by offering an Impaired Driver Program (IDP). After a year of operation, the IDP needed to redesign its brochure to have a more professional appearance and to update information. Specific market research objectives were denined, and target segments for the research activity were identified. Analysis of data revealed some items that were commonly misunderstood or missing in the brochure. A new brochure was designed and field tested. Inserts were developed on the basis of the test results. Monitoring and evaluation of the brochure continues. Charts. References.
DESC.: Drug Abuse; Social services; Health care industry; Market research; Case studies; Procedures; Implementations; Methods; Promotions (ADV); Nonprofit organizations
CLASS. CODES: 7100 (CN=Market research); 9110 (CN=Company specific); 8320 (CN=Health care industry); 9540 (CN=Nonprofit institutions)

Y013015 21
85031388 
First Steps First: Developing a Marketing Plan - Case Example: Senior Care Corporation, Inc.
Faherty, Vincent Edward
Health Marketing Qtrly v2n4 PP: 25-33 Summer 1985
ISSN: 0735-9683
Jrnl Code: HMQ
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 9 Pages
AVAIL.: Haworth Press, Inc., 28 E. 22nd St., New York, NY 10010
Competition from public, non-profit, and proprietary social service agencies is the latest and potentially most serious threat facing social service administrators. Nevertheless, they may be reluctant to employ a marketing approach in dealing with this competition. They should understand that a marketing approach to social services delivery is unequivocally professional. Marketing should not be equated with advertising in the public media. A social service administrator who wants to deliver effective services in the most cost-efficient way must have an updated marketing plan. A case example is Senior Care Corp. Inc. (SCC), a not-for-profit social service agency. In developing a marketin plan, SCC (Middlevale, Missouri) undertook to: 1. conduct a situation analysis, 2. establish marketing objectives, 3. develop marketing strategies, e.g., segmentation, targeting, positioning, product, price, promotion, and place, 4. implement the program, and 5. evaluate results. References.
DESC.: Market planning; Market strategy; Social services; Case studies; Health care industry; Nonprofit organizations
CLASS. CODES: 7000 (CN=Marketing); 9110 (CN=Company specific); 8320 (CN=Health care industry); 9540 (CN=Nonprofit institutions)

Y013015 22
85030539 
Do You Need a Computer? Questions to Ask Yourself
Williamson, Jim
Fund Raising Mgmt v16n7 PP: 66-72 Sep 1985
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 5 Pages
AVAIL.: ABI/INFORM
Fund-raising organizations may have several worthwhile reasons for obtaining a computer. Although a computer will not make up for poor management or poor organization, it can shorten time-consuming tasks, such as gift acknowledgment. An organization considering a computer should assess its information-processing needs and inventory its existing systems. Other areas to examine include: 1. the number of address changes made in a month, 2. the number of gifts received in a year and how they are processed, 3. the number of yearly pledges and how pledge reminders are handled, 4. the number of yearly mailings, 5. constituent information recorded, 6. the number of yearly reports, and 7. the amount of staff time spent on budgeting and bookkeeping.
DESC.: Nonprofit organizations; Computers; Needs analysis; Guidelines
CLASS. CODES: 9540 (CN=Nonprofit institutions); 5230 (CN=Computer hardware); 9150 (CN=Guidelines)

Y013015 23
85029642 
Identification and Classification of Problems Associated with Evaluating Social Marketing Efforts
Hensel, Paul J.; Dubinsky, Alan J.
Jrnl of the Academy of Marketing Science v13n1/2 PP: 75-90 Winter/Spring 1985
ISSN: 0092-0703
Jrnl Code: AMK
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 16 Pages
AVAIL.: ABI/INFORM
Social program administrators increasingly are finding it necessary to evaluate their marketing efforts under heightened public scrutiny and funding constraints. However, the evaluation of social marketing efforts is subject to a complex array of problems not encountered in the evaluation of business marketing efforts. A classification of the problems encountered in social marketing evaluation is developed, incorporating: 1. conceptual problems involving the misunderstanding or misapplication of evaluation concepts, 2 macro-political problems stemming from conflicts over the direction and funding of social marketing programs, 3. micro-political problems at the level of program administration, stemming from administrative bias and the linkage of individual success to program success, and 4. methodological problems of model congruence, statistical test robustness, and results significance. Within each class of problems, specific problems are identified and illustrated through a case study of social marketing evaluation in a blood collection agency. References.
DESC.: Marketing; Effectiveness; Evaluation; Market research; Classification; Social services; Politics
CLASS. CODES: 7100 (CN=Market research); 1200 (CN=Social policy)

Y013015 24
85028895 
Information Systems for Fund Raising Development Phase
Hansler, Daniel F.
Fund Raising Mgmt v16n6 PP: 88, 93, 97 Aug 1985
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 3 Pages
AVAIL.: ABI/INFORM
A fund raising information system should effectively and objectively inform, service, and guide an organization's fund-raising marketing efforts. The development officer must first determine the needs for an information system. Then, to develop a system that will accomplish the desired objectives, the flow of data that the system will include should be outlined and the input/output relationships of the process defined. The fund-raising department should design file formats or create data files with the vendor or the data processing department. The information system's objectives must be kept in mind during this phase. Further consideration must be given to: 1. system interface with other departmental files, 2. translation of the fund-raising philosophy into specific information needs in the form of meaningful reports, and 3. the timeliness, effectiveness, and understandability of information. Charts.
DESC.: Nonprofit organizations; Fund raising; Information systems; Planning; Systems development
CLASS. CODES: 9540 (CN=Nonprofit institutions); 5240 (CN=Software & systems)

Y013015 25
85028894 
Verisimilitude, Benefit & Clarity - Your Copy Umbrella
Lewis, Herschell Gordon
Fund Raising Mgmt v16n6 PP: 64-71 Aug 1985
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 5 Pages
AVAIL.: ABI/INFORM
There are 4 basic rules for direct mail fund raising in the late 1980s: 1. Effective direct mail fund raising reaches the most people who might contribute and avoids those who would not. 2. It is best to operate inside the experiential background of the person being contacted. 3. Only one point should be emphasized. 4. The reader must be told what to do. A fund-raising mailing will be successful if it has 3 ingredients: 1. verisimilitude, 2. benefit, and 3. clarity. Statistics in direct mail fund raising do not sell; they should be replaced with descriptions of episodes and victims that make mailings come to life. The text should include the reader and make the reader part of the situation. To reach people, it is necessary to communicate on their level of experience and to capitalize on human motivating factors.
DESC.: Nonprofit organizations; Fund raising; Direct mail campaigns ; Copy (ADV); Letters; Writing; Techniques; Effectiveness
CLASS. CODES: 9540 (CN=Nonprofit institutions); 7200 (CN=Advertising)

Y013015 26
85028892 
Telemarketing Fund Raising Can Have Giving Drawbacks
Macna, Alexander G.
Fund Raising Mgmt v16n6 PP: 48-54 Aug 1985
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH 3 Pages
AVAIL.: ABI/INFORM
After almost 3 years of success with an aggressive direct mail donor acquisition program, Saint Francis Hospital (Evanston, Illinois) tested the use of telemarketing during the winter of 1985 on a selected group of nondonor former patients discharged during 1984's 3rd quarter. Some 2, 200 former patients, scheduled to receive a direct mail appeal, were divided into 2 subgroups by age and then into 3 experimental treatment groups. One group received the normal direct mail package; another received the mail package followed by a telephone call; and a 3rd received only a phone call. While no statistically significant differences were found in the average dollar giving of the 3 groups, those over age 55 were found to give more frequently and to give greater amounts. Saint Francis has discontinued the telemarketing program, but its direct mail effort is doing well. Tables, Graphs.
DESC.: Nonprofit organizations; Fund raising; Telephone selling; Campaigns; Case studies; nonprofit hospitals; Health care industry; Disadvantages; Costs; Effectiveness; Response rates
CLASS. CODES: 9110 (CN=Company specific); 8320 (CN=Health care industry); 9540 (CN=Nonprofit institutions); 7300 (CN=Sales & selling)

Y013015 27
85027123 
How to Cut Postal Costs
Blum, Nan
Association & Society Manager v17n1 PP: 25-29 Aug/Sep 1985
ISSN: 0004-5292
Jrnl Code: ASM
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 5 Pages
AVAIL.: ABI/INFORM
A working knowledge of current postal regulations can cut association mailing costs. Management should assume the responsibility of keeping abreast of postal regulations. The United States Postal Service (USPS) customer representative can recommend a mail strategy based on the organization's specific needs. Use of the appropriate class can save money and determine the effectiveness of a campaign. Periodicals, which are sent 2nd class, should be reviewed by the USPS representative since rates vary by geographic zone and whether or not the organization is nonprofit. An organization can qualify for nonprofit status if the primary purpose of its governing operation is related to: 1. religion, 2. education, 3. science, 4. philanthrophy, 5. agriculture, 6. labor, 7. veterans, or 8. fraternization. Nonprofit organizations can realize a potential savings of over 90% on first-class mail. Savings can be realized if the organization does the mail sorting by zip code. Tables.
DESC.: Postal rates; Cost control; Guidelines; Association management
CLASS. CODES: 9150 (CN=Guidelines); 9540 (CN=Nonprofit institutions)

Y013015 28
85021413 
Putting the Word Out
Swanbrow, Diane
Association & Society Manager v17n1 PP: 39-41 Dec 1984/Jan 1985
ISSN: 0004-5292
Jrnl Code: ASM
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 3 Pages
AVAIL.: ABI/INFORM
Good publicity is an invaluable support for an association's services, programs, and goals. A strong publicity program is important, but each association must carefully think through what it hopes to gain from a publicity campaign. The first step in a campaign is to determine what is newsworthy about the group's activities. Next, groups should compile a list of key contacts and publications in their profession or industry, in both the general and trade press, and establish a personal relationship with key media people. To obtain publicity on television news, the publicity should be planned around an event that has some visual appeal - for example, an annual meeting or trade show. An event can even be created specifically for its value as a magnet for TV cameras. Press conferences should be held only when there is something significant to report. Also, associations should not try to focus on more than 5 major topics or issues each year or people will become confused about what the association is and for what it stands. To assess the effectiveness of the publicity efforts, systematic follow-ups should be conducted to relate the results of publicity programs to the original goals.
DESC.: Associations; Nonprofit organizations; Publicity; Public relations; Press releases; Newspapers; Television
CLASS. CODES: 9540 (CN=Nonprofit institutions); 2420 (CN=Image)

Y013015 29
85021249 
The Thoughtful Marketing of Foster Parents Plan
Roel, Raymond
Fund Raising Mgmt v16n4 PP: 40-54 Jun 1985
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 10 Pages
AVAIL.: ABI/INFORM
In a recent interview, Ken Phillips, national director of Foster Parents Plan, discussed the steps he and his organization have taken in the marketing arena to increase their share of the market. In the early 1980s, the board and staff agree that they should start looking at planning from a long-term perspective. Foster Parents analyzed its position in the US marketplace and determined where it wanted to be and how to get there. Strategic planning on how to spend the overall budget and long-term strategic decisions resulted in a 25% growth rate last year. However, Phillips claims that Foster Parents Plan is not growing at the expense of other sponsorship organizations. In addition to yearly campaigns in newspapers and magazines, Foster Parents has a continued public service announcement campaign, 2-minute television spots, a direct mail program, and a 40-chapter national volunteer structure. Phillips asserts that, since their activities are hard to measure, nonprofit organizations need more vigorous management and marketing systems than most other corporations.
DESC.: No^Drofit organizations; Case studies; Marketing; Market strategy; Fund raising; Charities
CLASS. CODES: 7000 (CN=Marketing); 9110 (CN=Company specific); 9540 (CN=Nonprofit institutions)

Y013015 30
85016301 
Connecticut's Residential Conservation Service: An Evaluation
Hirst, Eric; Hu, Patricia S.; Taylor, Earle F., Jr.; Thayer, Kathy M.
Energy Policy (UK) v13n1 PP: 60-70 Feb 1985 CODEN: ENPYAC
ISSN: 0301-4215
JRNL CODE: ENP
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 11 Pages
AVAIL.: ABI/INFORM
The US Residential Conservation Service (RCS), mandated by the 1978 National Energy Conservation Policy Act, has as its major goal the improvement of existing homes' energy efficiency. The main feature of RCS is an on-site energy audit. CONN SAVE is a nonprofit consortium of 6 electric and gas companies in Connecticut, formed to deliver RCS services to Connecticut households. An evaluation of CONN SAVE was conducted, focusing on both its effects and its effectiveness. Data for the evaluation were obtained from 1, 203 on-site home interviews and CONN SAVE audit reports. The potential for space-heating energy saving was found to be about 15% higher in participant homes than in control homes; for water heating, the energy saving was slightly greater for control homes. Participant homes installed many more retrofit measures than control homes and, as a result, were expected to lower their annual energy costs by 2-3 times as much as the control homes. Thus, the CONN SAVE audit did succeed in stimulating extra retrofit action on the part of participants. Tables. Charts. Graphs. References.
DESC.: Connecticut; States; Electric utilities; Nonprofit organizations; Energy audits; Studies; Effectiveness; Statistical analysis Energy conservation
CLASS. CODES: 9130 (CN=Experimental/Theoretical); 9540 (CN=Nonprofit institutions); 1520 (CN=Energy policy)

Y013015 31
85013824 
L.A. Olympics Win the Gold in Financial Management
Wolf, Marvin J.
FE: The Magazine for Financial Executives v1n1 PP: 42-49 Jan/Feb 1985 CODEN: FIEXAW
ISSN: 0015-1998
Jrnl Code: FEX
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 8 Pages
AVAIL.: ABI/INFORM
The Los Angeles Olympic Organizing Committee (LAOOC), headed by president Peter Ueberroth and general manager Harry Usher, staged the first Olympic games financed solely by the private sector. It did so very successfully, earning more than $200 million above expenses. Carefully developed operating, business, and financial plans contributed significantly to this achievement. The late Larry Shannon, an architect of the original operating plan, had testified to the effectiveness of a zero-based budgeting approach that had anticipated the worst: 1. a possible renegotiation of American Broadcasting Co. Inc.'s television contract, 2. poor ticket sales, 3. waning public interest, and 4. the unavailability of volunteers. The worst never happened. Instead, Mike Mitchell, a vice-president of LAOOC, carefully scrutinized funds requests, and revenues kept coming in as the torch relay ignited ticket sales, and Ueberroth solicited corporate sponsorships. In addition, the LAOOC saved money by using the Los Angeles area sporting facilities and scores of volunteers.
DESC.: Sports; Nonprofit organizations; Private; Financial management; Case studies; Financial planning; Strategic planning
CLASS. CODES: 9540 (CN=Nonprofit institutions); 9110 (CN=Company specific); 2310 (CN=Planning); 3100 (CN=Capital & debt management)

Y013015 32
85013760 
Image, Power, Income Can Be What's in a Name
Hansler, Daniel F.
Fund Raising Mgmt v1n1 PP: 108-109 Mar 1985
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
The name of a charitable organization, if it is an appropriate name, can be the hook used to reach its target market. The name can have a positive or a negative impact on fund raising success, and a fund raiser is probably the first to know if the organization's name is effective by donors' reactions, income, competition, or general public response. If the organization's name is appropriate, protect its image by not allowing volunteers and staff to abuse it and dilute its effectiveness by using just a portion of it or its initials. If the name is not appropriate - as in the case of a change in the organization's mission, consolidation with another organization, or when growing into new geographic areas or endeavors - an organization should change its name. For example, when tuberculosis became a rare illness in the US, the support organization changed its mission and focus and became the American Lung Association. A new name for a charitable organization should reflect the new mission or geographic boundary and create a positive image.
DESC.: Fund raising; Nonprofit organizations; Names; Image; Impacts
CLASS. CODES: 9540 (CN=Nonprofit institutions); 2420 (CN=Image)

Y013015 33
85013758 
Gift Rating Donors: An Important First Step
Semple, Robert F.
Fund Raising Mgmt v16n1 PP: 78-84 Mar 1985
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 5 Pages
AVAIL.: ABI/INFORM
Gift rating the capacity of potential donors is an important element in the resource development planning process to effectively utilize volunteer talents, in establishing donor opportunities, in setting realistic goals, and in reducing an organization's cost to raise money. However, it is a sensitive issue, particularly with the first-time volunteer compaigner, and it is necessary to establish a convincing case for gift rating by stressing its advantages prior to conducting a gift rating session. The goal of prospect research is to determine capacity to give, but it must not be an effort to invade privacy. Six indicators of wealth are of particular importance in determining an individual's capacity to give: 1. business/profession, 2. education, including that of wife and children, 3. residence, cars, and other properties, 4. family, in terms of known affluence, 5. voluntarism, and 6. personal interests. These factors, combined with weights and value measurements, will provide a rating that will give the volunteer courage to ask for a specific amount. Tables.
DESC.: Nonprofit organizations; Resource management; Fund raising; Gifts; Capacity; Rating; Methods
CLASS. CODES: 9540 (CN=Nonprofit institutions)

Y013015 34
85010710 
What You Need to Know About Fund Raising
Howe, Fisher
Harvard Business Review v63n2 PP: 18-26 Mar/Apr 1985 CODEN: HABRA
ISSN: 0017-8012
Jrnl Code: HBR
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 4 Pages
AVAIL.: ABI/INFORM
Nonprofit organizations are continuously faced with the problem of fund raising. Fund raising is particularly difficult for small organizations that lack large administrative departments for development, public relations, and donor cultivation. However, small nonprofits can raise funds effectively through the same approach used by large national foundations. First, they must clearly define their mission, articulating their special roles in their communities. Program priorities and goals must be established, and needed funds should be analyzed according to operational budgets for ongoing programs and endowments for capital investment projects. Sources of funding support, including government, foundations, business, and individuals, must be assessed for contribution potential and targeted. Personal communication will always be more effective than brochures and news releases. Donors must be informed of organizational goals and how their contributions can enable their achievement. Finally, strong board and staff support and effective allocation of staff time will be necessary. Chart.
DESC.: Nonprofit organizations; Fund raising; Guidelines; Objectives; Priorities; Planning; Trustees; Staff; Roles
CLASS. CODES: 9540 (CN=Nonprofit institutions); 9150 (CN=Guidelines)

Y013015 35
85009631
Basic Rules to Consider in the Use of Premiums
Hart, Max L.
Fund Raising Mgmt v15n12 PP: 38-40 Feb 1985
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
The Disabled American Veterans (DAV) fund-raising efforts are based on basic rules concerning the use of premiums for fund-raising, including: 1. Use premiums that have a logical link with the organization. 2. Use premiums with the highest perceived value and the lowest possible cost. 3. Feature the premiums in copy. 4. Use premiums that require periodic replacement. 5. Offer quality premiums. 6. Use premiums only when they are cost-effective. Since all DAV donors are not usually motivated by the same strategies and techniques, segmenting all tests monetarily helps obtain a more accurate picture of donors' motivating factors. In addition, back-end analysis in testing programs helps in decisions with premiums, complete mailing packages, renewal evaluation, mail frequency and drop date, outside lists, and rental disclosure. Back-end analysis has affected DAV contributions; in 1983, DAV mailed 2.5 million pieces that resulted in $32.5 million at a cost of $11.2 million. Tables.
DESC.: Fund raising; Nonprofit organizations; Incentives; Guidelines; Direct mail campaigns; Effectiveness; Analysis; Testing; Case studies
CLASS. CODES: 9540 (CN=Nonprofit institutions); 7000 (CN=Marketing); 9150 (CN=Guidelines); 9110 (CN=Company specific)

Y013015 36
85005951 
The Development and Implementation of a Replacement Cost Model for Measuring Human Capital: A Field Study
Flamholtz, Eric G.; Geis, George
Personnel Review (UK) v13n2 PP: 25-35 1984 CODEN: PRRVAQ
ISSN: 0048-3486
Jrnl Code: PRV
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 11 Pages
AVAIL.: ABI/INFORM
By extending research in the area of Human Resource Accounting (HRA), the development and application of a model for measuring the replacement cost of people is presented. This model is applied to the human resource replacement cost for industrial engineers in the US Navy. The significance of this research is 3-fold: 1. It attempts to extend the theories and procedures of HRA from the corporate sector into the public, not-for-profit sector of organizations. 2. It represents a level of commitment to research and experimentation in HRA by major organization. 3. It adds to the growing body of empirical research on the applications and usefulness of RA. The need for human resource placement cost information is explained, the managerial significance of personnel replacement cost information is studied, and suggestions are made for possible directions of future research. Tables. Charts. References. Appendix.
DESC.: Human capital; Measurement; Case studies; Navy-US; Replacement costs; Models; Human resource accounting; Careers; Government employees; Engineers; Decision making
CLASS. CODES: 6000 (CN=Human resource management); 9130 (CN=Experimental/Theoretical); 9110 (CN=Company specific); 9550 (CN=Public sector)

Y013015 37
85005146 
Special Events in the '80s: A Case for Marketing Approach
Loykovich, Joan
Fund Raising Mgmt v15n11 PP: 26-35, 49 Jan 1985
ISSN: 0016-268X JRNL CODE FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 7 Pages
AVAIL.: ABI/INFORM
A nonprofit organization's special event in the 1980s is a leisure activity involving social participation that occurs within a specified time frame and that: 1. showcases the group, 2. cultivates, maintains, and/or upgrades donor participation, and 3. makes money to support the group's work. Special events combine skills from public relations and development; various aspects of marketing are especially useful in the strategic planning of special events. Attaining the appropriate marketing mix for special events involves the proper product strategy, collection strategy, and pricing strategy. A product management approach allows flexibility in the portfolio evaluation process, with measures of profitability differing between events for younger customers and those for older, more affluent customers. The invitation to the event should be considered an aspect of sales promotion, and should be mailed 6-8 weeks in advance of the event Chart. Graph. References. Appendix.
DESC.: Fund raising; Nonprofit organizations; Public relations; Marketing management
CLASS. CODES: 2400 (CN=Public relations); 9540 (CN=Nonprofit institutions)

Y013015 38
85003525 
Assessing the Strengths and Challenges of Your Group
Ver Schave, Sally
Fund Raising Mgmt v15n10 PP: 60-61 Dec 1984
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
Organizations that cannot afford outside consultants for objective analyses may try self-assessments. The first step in self-assessment is to develop a questionnaire that helps determine: 1. the organization's strengths, 2. what can be done to take advantage of these strengths, 3. the organization's weaknesses, and 4. what can be done to alleviate those weaknesses. The questionnaire should be answered by everyone associated with the organization. To be as objective as possible about the responses from the group, the director should form a committee to develop lists of strengths and weaknesses. The committee might also suggest steps to take. The suggestions should be ranked according to priorities by the director, the committee, or by the respondents. Responses will represent biased or narrow perceptions, so comparison with local industry norms would be helpful in making objective assessments.
DESC.: Nonprofit organizations; Organization development; Management consultants
CLASS. CODES: 8310 (CN=Consultants not elsewhere classified); 9540 (CN=Nonprofit institutions)

Y013015 39
84037028 
New Ventures for Antipoverty Agencies
Bernick, Michael
Harvard Business Review v62n6 PP: 44-56 Nov/Dec 1984 CODEN: HABRAX
ISSN: 0017-8012
Jrnl Code: HBR
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 6 Pages
AVAIL.: ABI/INFORM
Some antipoverty agencies, seeking ways to survive and to pull inner-city communities out of the recession, have considered going into business. Five nonprofit organizations in the San Francisco Bay Area in California have already done so by trying to alleviate the region's high unemployment. An analysis of these agencies indicated that such ventures can be viable and profitable job-training and job-creation enterprises. They can hire the chronically unemployed and provide them with skills and experience they need to go on to regular jobs in private enterprise. From the experience of these 5 agencies, it is suggested that what works best is to: 1. focus on wealthiest markets outside low-income areas, 2. avoid entering business ventures that will displace local small businesses, 3. diversify when possible, 4. hire a competent businessperson as a manager and provide performance incentives, 5. hold employees to high standards of attendance and performance, and 6. avoid overstaffing. References.
DESC.: Nonprofit organizations; Poverty; Social services; Economic development; Social issues; Small business
CLASS. CODES: 1200 (CN=Social policy); 9540 (CN=Nonprofit institutions); 9520 (CN=Small business)

Y013015 40
84036112 
Marketing's Domain
Foxall, Gordon
European Jrnl of Marketing (UK) v18n1 PP: 25-40 1984
ISSN: 0309-0566
JRNL CODE: EJM
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 16 Pages
AVAIL.: MCB Publications Ltd., 198/200 Keighley Rd., Bradford, W. Yorkshire, England BD9 4JQ
During the last 15 years, marketing management has been actively projected as relevant and applicable to nonbusiness organizations. Marketing is a maturing discipline, as evidenced by critical self-assessment and a desire to contribute more effectively to the solution of human problems. Marketing clearly is concerned with relationships between producers and consumers. Although real and lasting marketing orientation occurs in private businesses and public industries, it is unlikely in private, nonprofit organizations and government agencies. However, social marketing may be undertaken by any of these types of organizations. The conventional realm of marketing involves exchange. Standard marketing texts, although they begin with definitions of marketing which show it as a universally pervasive activity, nonetheless concentrate upon the traditional sphere of business marketing. Extra-business marketing is likely to involve the employment of elements of the marketing mix, rather than comprehensive marketing-oriented management. Charts. References.
DESC.: Research; Marketing; Marketing management
CLASS. CODES: 7000 (CN=Marketing)

Y013015 41
84034526 
Corporate Restructuring with a Development Emphasis
Messier, Edward A.
Fund Raising Mgmt v15n8 PP: 18-27 Oct 1984
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 5 Pages
AVAIL.: ABI/INFORM
There is a growing trend among nonprofit hospital to undertake corporate reorganization to enhance fund-raising efforts. Through reorganization, health care insstitutions seek to: 1. develop a supplement to traditional philanthropy, 2. respond to new opportunities, and 3. explore new programs or services. Tax regulations, reimbursement regulations, competitive pressures, and capital financing pressures are also fueling the reorganization trend. A prerequisite to any corporate reorganization is the development of strategic plan. Public utilities and banking institutions have developed corporate reorganization examples addressing similar problems faced by the health care industry. Many hospitals have adopted the parent holding company model, consisting of a not-for-profit parent that controls the flow of assets and activities of its subsidiaries. This parent holding corporation and its relationship to the subsidiaries, especially the hospital, will determine the ultimate effectiveness of the entire system in meeting the hospital's mission, goals, and objectives. Charts.
DESC.: Nonprofit hospitals; Corporate reorganization; Fund raising Corporate objectives; Tax regulations; Health care industry; Regulations; Foundations; Holding companies; Models
CLASS. CODES: 2320 (CN=Organizational structure); 4310 (CN=Regulation); 8320 (CN=Health care industry); 9540 (CN=Nonprofit institutions)

Y013015 42
84032612 
Uncharitable View of Accounting
Gray, Rob
Accountancy (UK) v95n1092 PP: 84 Aug 1984 CODEN: ACTYAD
ISSN: 0001-4664
Jrnl Code: ACE
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 1 Pages
AVAIL.: ABI/INFORM
The Accounting Standards Committee's discussion paper on the issue of accounting for not-for-profit organizations indicates the desire for the information provided to be sufficient for readers to assess how effective charities have been in fulfilling their objectives in managing their resources. However, the extent to which a charity has fulfilled its objectives cannot be shown by financial reporting. To discharge accountability, the account descriptions of output, or performance indicators, should be provided. These descriptions include measures of: 1. effectiveness, 2. activities, and 3. efficiency. The next step is to measure the outputs or find a suitable measurable surrogate. Records kept by charities can reflect statistics and can help managers focus on the important issues of performance. In most cases, appropriate performance indicators can be reported by charities. These indications relate to the actions for which charities are responsible and thus are the dominant means by which such organizations discharge their accountability. References.
DESC.: UK; Nonprofit organizations; Accounting; Corporate objectives; Accountability
CLASS. CODES: 9540 (CN=Nonprofit institutions); 9170 (CN=Non-US; 2410 (CN=Social responsibilities)

Y013015 43
84030984 
Teaching Nonprofits a Business Structure and Businesslike Ways
Duffy, Kathleen Yanity
New England Business v6n14 PP: 42 Sep 3, 1984 CODEN: NENBA3
ISSN: 0164-3533
Jrnl Code: NEN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 1 Pages
AVAIL.: ABI/INFORM
The Management Institute for New Hampshire Non-Profits at Antioch/New England Graduate School (Keene, New Hampshire) tries to help nonprofit agencies structure themselves and their plans in a more businesslike fashion. The program got its start following federal and state budget cuts in the early 1980s, when nonprofits began turning increasingly to the private sector for funding. Many of these charitable institutions were unable to present business plans or speak in a language that corporate givers understood. To attend the institute, a nonprofit organization's key board and staff members must agree to take part in all workshops and onsite consultant visits over a 6-month period. An assessment of the agency's current operations is conducted first; corporate concepts are introduced during workshops and lectures. Thus far, 30 New Hampshire nonprofits have participated in the program, at fees ranging from $100 to $900 per group. The program will be offered in other New England states beginning this winter.
DESC.: Nonprofit organizations; Colleges & universities; Management styles; Programs; Management training
CLASS. CODES: 6200 (CN=Training & development); 9540 (CN=Nonprofit institutions)

Y013015 44
84030825 
In Memoriam: Harry Gordon Johnson (1923-1977)
Corden, W. M.; Laidler, David; Harberger, Arnold C.; Wall, David; Caves, Richard E.; Longawa, Vicky M.
Jrnl of Political Economy v92n4 PP: 565-711 Aug 1984 CODEN: JLPEAR
ISSN: 0022-3808
Jrnl Code: JPE
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 147 Pages
AVAIL.: ABI/INFORM
A series of articles is devoted to the career and contributions of economist Harry Gordon Johnson (1923-1977). Corden's survey of Johnson's publications in the field of international trade theory highlights Johnson's role as a ''builder of intellectual bridges, '' one who contributed some of the middleman's value added. Laidler, in assessing Johnson's work as a macroeconomist, stresses the remarkable breadth of his work and the great consistency in his approach. In particular, at every stage, Johnson paid special attention to empirical evidence in forming his views. Harberger and Wall try to convey the content and style of Johnson's work in development economics, including the more human aspects of his connection with developing countries. In viewing Johnson as a social scientist, Caves attempts to draw together Johnson's ideas on: 1. changing social phenomena and their foundations in rational individual behavior, 2. the operation of political systems and their effect on the substance of economic policy, and 3. the working of the university and the intellectual marketplace. A bibliograpry of Johnson's works is included. References.
DESC.: Economists; Economic theory; Nonmonetary; International; Economics; International trade; Tariffs; Protectionism; Effectiveness; Personal; Profiles; Keynesian theory; Development economics; LDCs; Economic policy; Economic development
CLASS. CODES: 1130 (CN=Economic theory); 9160 (CN=Biographical); 9130 (CN=Experimental/Theoretical)

Y013015 45
84029996 
Measurement Preconditions for Assessing Nonprofit Performance: An Exploratory Study
Drtina, Ralph E.
Government Accountants Jrnl v3 n2 PP: 13-19 Summer 1984
ISSN: 0014-9004
Jrnl Code: GAC
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 7 Pages
AVAIL.: Assn. of Government Accountants, 727 S. 23rd St., Arlington, VA 22202
Five types of information are needed to assess the performance of nonprofit service organizations. These data - fundamental requisites to determine the effectiveness and efficiency of an agency serving the public and using its resources - are: 1. information to perform a client needs assessment, 2. objectives stated in specifically measurable terms, 3. ability to compare program results data with measurement criteria, 4. unit-cost data for each service the organization provides, and 5. data necessary for analysis of alternative means to deliver services. In a study designed to explore the extent to which nonprofit organizations meet the 5 preconditions, survey data were collected via a questionnaire distributed to 149 nonprofit human services organizations in the Lehigh Valley area of Pennsylvania in the summer of 1981. Usable instruments were received from 128 organizations (22 government, 106 private). Results indicate that, although the vast majority of organizations are seeking independent evaluation of results, the data necessary as preconditions for expanded scope audits are frequently lacking. Tables. References.
DESC.: Nonprofit organizations; Performance standards; Measurement Auditing; Social; Programs; Effectiveness; Studies; Surveys; Statistical analysis
CLASS. CODES: 9540 (CN=Nonprofit institutions); 9130 (CN=Experimental/Theoretical)

Y013015 46
84029007 
A Non-Profit Horror Story: How to Kill Your Consultant
Scanlan, Eugene A.
Fund Raising Mgmt v15n6 PP: 38-40 Aug 1984
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 3 Pages
AVAIL.: ABI/INFORM
Fund raising consultants are in danger when they or their clients forget the purpose of the consultant's job. Almost before they realize it, consultants can become involved with activities that have no importance to their consulting work. A client, having forgotten that the consultant has other clients, may expect the consultant to become involved in meetings and the decision-making process. Clients often expect the consultant to be an investment advisor or a dispute mediator in addition to being a fund raising consultant. The consultant, in an effort to keep the client's goodwill, too often agrees to participate in activities that have little to do with fund raising. Eventually, this type of situation will grow out of control and the consultant's effectiveness and reputation will be hurt. The only way to prevent this from happening is to learn to say 'no'' to activities that do not benefit the fund raising campaign.
DESC.: Fund raising; Consultants; Job requirements; Problems
CLASS. CODES: 8310 (CN=Consultants not elsewhere classified); 2200 (CN=Managerial skills)

Y013015 47
84029006 
Assessing the Future Needs of Non-Profit Management
Roel, Raymond
Fund Raising Mgmt v15n6 PP: 22-36 Aug 1984
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 10 Pages
AVAIL.: ABI/INFORM
In a roundtable discussion, 4 management consultants talked about a variety of subjects related to the management of a nonprofit enterprise. For instance, data processing management in the nonprofit organization offers both opportunities and pitfalls. John Drago of Paul B. Mulligan & Co. has found that acquiring the hardware is the easiest task. It is the process of deciding what to do with the hardware that creates problems for businesses. All of the consultants agreed that small organizations could compete effectively against larger companies as a result of advances in technology. However, they must know what they want to do as an organization before building automated systems. Many nonprofits have problems when they bring in a consultant. Gonzalo Verdugo of Nolan, Norton & Co. feels that these problems can be overcome if the development officer is very specific about the expectations and rules of the organization.
DESC.: Nonprofit organizations; Fund raising; Data processing; Management; Computers; Implementations; Problems; Management consultants
CLASS. CODES: 9540 (CN=Nonprofit institutions); 5220 (CN=Data processing management)

Y013015 48
84029005 
Personalization - Megatrend or the Progressive Agency
Conroy, Charles P.
Fund Raising Mgmt v15n6 PP: 16-21 Aug 1984
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 4 Pages
AVAIL.: ABI/INFORM
Human service agencies must develop long-term plans that assess their current programs, purposes, resources, and pressures in terms of ongoing shifts and trends in society. Plans to deal with such trends should be firmly rooted in the literature of the subject and based on interviews with people knowledgeable in the field. An effective plan will contain clear statements about the agency's response to future needs and pressures. The successful service agency of the 1980s will give careful consideration to those who serve as well as those who are served. For instance, the growing trend toward self-help programs dictates that institutions begin to foster self-help rather than compete with it. The Lexington Center for the Deaf (New York) is offered as an example of a human service agency that has anticipated and acted upon such trends. References.
DESC.: Nonprofit organizations; Services; Fund raising; Management Technological change; Social change; Trends; Implications
CLASS. CODES: 9540 (CN=Nonprofit institutions)

Y013015 49
84028511 
Organizing for Strategic Planning in Smaller Not-for-Profit Community Hospitals
Scotti, Dennis J.
Hospital & Health Services Administration v29n4 PP: 50-63 Jul/Aug 1984
ISSN: 0364-4553
Jrnl Code: HHS
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 14 Pages
AVAIL.: ABI/INFORM
An effective planning process for hospitals must be developed in 6 phases: 1. the mission statement, 2. situational analysis, 3. goal development, 4. strategy formulation, 5. control procedures, and 6. a written plan. While the federal government requires hospitals to engage in strategic planning, existence of a board-level planning committee is no assurance that effective planning takes place. To assess the state of strategic planning among smaller hospitals, a questionnaire survey of 66 smaller (100-299 beds) not-for-profit hospitals was done in Pennsylvania. The respondents fell into 4 categories according to the state of their planning effort. ''Nonplanners, '' 12 of the 66, did no strategic planning. Ten ''embryonic planners'' had formal goals but no strategies for achieving those goals. The 24 ''primary strategic planners'' had both goals and strategies in place, but the strategies were not necessarily written down. The 20 ''progressive strategic planners'' had formal goals and action plans. Table. References.
DESC.: Community; Nonprofit hospitals; Strategic; Planning; Techniques; Effectiveness
CLASS. CODES: 8320 (CN=Health care industry); 2310 (CN=Planning)

Y013015 50
84026687 
Why We Abandoned Strategic Planning
Lemburg, Wayne A.
Association Mgmt v36n7 PP: 83-85 Jul 1984
ISSN: 0004-5578
Jrnl Code: AMG
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 3 Pages
AVAIL.: ABI/INFORM
After spending 7, 500 man-hours developing a strategic plan for the American Marketing Association (Chicago, Illinois), it became clear that the plan was nothing more than a superficial update of the original assessment of the organization. Strategic planning is not as appropriate for associations as for corporations. This is because of differences in: 1. time frame of leadership, 2. the reward system, 3. power of the top leader, 4. politics, 5. multiplicity of interests, 6. organizational objectives, 7. resources for planning, 8. response time, and 9. qualifications of top executives. Nevertheless, in an association, there must be continual individual strategic assessment of the organization while data, ideas, and concepts are current and relevant.
DESC.: Associations; Strategic management; Short term; Planning; Nonprofit organizations
CLASS. CODES: 2310 (CN=Planning); 9540 (CN=Nonprofit institutions)

Y013015 51
84022826 
Organizational Behavior Management in Human Service Settings: Problems and Prospects
Riley, Anne W.; Frederiksen, Lee W.
Jrnl of Organizational Behavior Mgmt v?n3, 4 PP: 3-16 Fall/Winter 1983
ISSN: 0160-8061
Jrnl Code: JOR
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 14 Pages
AVAIL.: Haworth Press, 28 E. 22 St., New York, NY 10010
While the nation remains committed to the values of the human services system, there is a growing consensus that the system should be administered in an accountable, businesslike fashion. Several problems within human services organizations make this expectation far from simple. These problems include: 1. assessing the value of services, 2. the input/output problem, 3. the organizational purpose problem, 4. the idealistic staff problem, and 5. the numbers game. Although organizational behavioral management (OBM) shares many characteristics of other approaches to organizational behavior, it differs in 2 important respects: it is primarily based on a behavioral psychology framework, and it uses a methodology of behavior modification/applied behavior analysis. Four major contributions form the basis of using OBM to improve staff effectiveness in human services settings: 1. a theoretical perspective allowing access to a large body of already available research, 2. the methodology of applied behavior analysis, 3. a body of hard data that can be drawn upon for managing human services settings, and 4. techniques for behavior change. References.
DESC.: Social services; Organizational behavior; Problems; Behavior modification; Methods; Service industries
CLASS. CODES: 2500 (CN=Organizational behavior); 8300 (CN=Service industries not elsewhere classified)

Y013015 52
84017507 
Increasing Contributions Through Effective Writing
Bendixen, Mary Anne
Fund Raising Mgmt v15n3 PP: 76-9 May 1984
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 4 Pages
AVAIL.: ABI/INFORM
Any direct mail campaign's success depends on the writing skill of the fund raiser. Suggestions for improving this skill include: 1. The prewriting stage should be spent planning the strategy of the campaign. The organization's target audience should be defined. 2. The letter's tone should be informal and friendly. It should reflect the organization's commitment to the community, as well as the organization's competence and effectiveness. 3. The structure of the letter must capture and hold the reader's attention. The letter should begin with an attention grabber, proceed through a concise and persuasive account of a specific problem and its solution, and end in an effective appeal. 4. The most effective letters merge an emotional appeal with specific facts. The use of action verbs is important. 5. Once the letter is written, it should be doubled-checked for grammatical errors, language, and cliches. Chart.
DESC.: Nonprofit organizations; Fund raising; Writing; Letters; Direct mail campaigns; Effectiveness
CLASS. CODES: 9540 (CN=Nonprofit institutions); 7200 (CN=Advertising)

Y013015 53
84017476 
Single Audit Evidence: Are CPAs and Federal Auditors on the Same Track
Forrester, Robert
Jrnl of Accountancy v157n4 PP: 94-98 Apr 1984 CODEN: JACYAD
ISSN: 0021-8448
Jrnl Code: JAC
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 4 Pages
AVAIL.: ABI/INFORM
The government decided in the 1970s that, rather than continue the costly, time-consuming, duplicative audits of each of the numerous federal assistance program grants, it would replace them with single organizationwide audits. Each grantee would only receive one independent audit, regardless of the number of federal programs involved. The US Office of Management and Budget (OMB) issued circulars A-102, for governmental units, and A-110, for colleges, hospitals, and other nonprofit organizations. A review of these audits by representatives of the federal inspectors general are likely to reveal that practitioners have not done enough work to satisfy the reviewers. Certified public accountants (CPA) and federal auditors must realize that they are dealing with different, serious questions. The questions involve determining: 1. what constitutes an acceptable internal control system for federal purposes, 2. what evidence the acceptability should be based on, and 3. what limitations there are on the single audit. Numerous steps could be taken to clarify systems standards, audit evidence, and further work in single audits, such as recognizing that the nature of a signal audit is one of systems assessments. References.
DESC.: Audit evidence; Governmental accounting; Auditing; Sampling Internal controls; CPAs; Roles
CLASS. CODES: 4130 (CN=Auditing); 9550 (CN=Public sector); 4110 (CN=Accounting firms & accountants)

Y013015 54
84012240 
NCVO - A Clear Voice for British Charities
Dunham, Robin
Accountancy (UK) v95n1086 PP: 62, 64 Feb 1984 CODEN: ACTYAD
ISSN: 0001-4664
Jrnl Code: ACE
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
The National Council for Voluntary Organizations (NCVO) is a voluntary organization whose 3 main aims are to: 1. promote policies and projects which extend the involvement of voluntary organizations in tackling social problems, 2. act as a national resource center to increase the effectiveness of voluntary organizations, and 3. protect the interests and independence of voluntary organizations. NCVO has seen substantial changes in the last 10 years, according to Nicholas Hinton, the full-time director. NCVO is in favor of the pluralistic view - opening up participation in the provision of welfare services and the development of social policy to more individuals and groups. The organization obtains its income from government grants, donations from the Charities Aid Foundation and industry and commerce, it publishing activity, and its investments. One advantage for NCVO is that it enjoys good links with government departments and knows the right methods to achieve results.
DESC.: Charities; Objectives; Roles; UK
CLASS. CODES: 9540 (CN=Nonprofit institutions); 9170 (CN=Non-US)

Y013015 55
84009706 
Quick Telemarketing Tests Lifts Michigan Opera Theatre
Helmer, Michael K.; Ritchie, L. Carol
Fund Raising Mgmt v15n1 PP: 42-54 Mar 1984
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 6 Pages
AVAIL.: ABI/INFORM
Faced with a need to increase its donor base by an annual 30% and its donated dollars by 20%, the Michigan Opera Theatre (MOT) devised a telemarketing campaign to elicit donors at an under-$100 giving level. The campaign, which cost $16, 250 (26% of revenue), produced 1, 200 new donors and contributions totalling $61, 648. With the help of a consulting firm, 10 callers were selected and trained. The callers averaged $92 per hour in 673.5 hours of calling. Rather than a script, the callers used a manual which encouraged the use of normal language and wording. Potential donor lists, which included single ticket purchasers, past donors, new and old subscribers, and purchased and rented lists, were evaluated for effectiveness. MOT collected helpful data from its telemarketing effort and plans to expand telemarketing use in the future as an integral element of its marketing program. Tables. Graphs.
DESC.: Theaters; Fund raising; Case studies; Telephone selling; Michigan; Donations; Nonprofit organizations
CLASS. CODES: 9540 (CN=Nonprofit institutions); 7300 (CN=Sales & selling); 9110 (CN=Company specific)

Y013015 56
84008480 
Making a Computer Part of the Sales Staff
Monk, J. Thomas; Landis, Kenneth M.
Business Computer Systems v3n1 PP: 31-32 Jan 1984
ISSN: 0745-0745
Jrnl Code: BCS
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
Telemarketing (selling by telephone) is the way Burton & Associates raises $3 million-$5 million a year for not-for-profit corporations and charities. Owner Herb Burton found last year that actual sales compared to sales calls improved dramatically with the aid of a microcomputer. Sales costs also decreased. For Burton, training and managing staff is a problem that has increased in past years, due partly to the weak economy and the tendency of women to remain in full-time jobs after starting a family, making it hard to get part-time, but permanent workers. As a result of the situation, Burton had higher employee turnover, fewer experienced employees, and lower sales effectiveness. A demonstration of a simple call scheduling program by Burton's son Joseph convinced him that an automated system would be of use. After writing a program to dial telephone numbers, Burton tackled the problem of teaching the salesperson to make and close the call. This was done by displaying a script for the salesperson to follow.
DESC.: Telephone selling; Fund raising; Software; Microcomputers; Salespeople; Productivity
CLASS. CODES: 7300 (CN=Sales & selling); 5240 (CN=Software & systems); 9540 (CN=Nonprofit institutions)

Y013015 57
84005101 
Building Donor Relationships Strengthens Zoo's Membership
Underwood, Cliff
Fund Raising Mgmt v14n11 PP: 36-43 Jan 1984
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 5 Pages
AVAIL.: ABI/INFORM
From 1975 to 1983, the Zoological Society of San Diego (California) tripled its membership from 45, 000 to 118, 000. New member acquisition began netting a substantial profit through: 1. use of an appealing, illustrated mailing package, 2. use of demographic mailing lists, and 3. timing the mailing to coincide with the society's multimedia publicity campaigns. Modification of membership renewal strategies was implemented to test the effectiveness of: 1. personalization of the renewal request, 2. reinforcement of membership benefits, and 3. the suggestion to upgrade the giving level. The cost-effective upgrading programs are based on a logical membership pyramid that encourages members to increase their giving progressively. sophisticated data processing system allows the society to develop an unlimited variety of membership offers and to build long-term relationships with donors through highly personalized communications. The society has a multinear renewal rate of 84% and a first-year renewal rate of 61%. Tables.
DESC.: Nonprofit organizations; Donations; Case studies; Membership ; Development; Mailing lists; Market strategy; Target markets (MKT); Fund raising
CLASS. CODES: 9540 (CN=Nonprofit institutions); 7000 (CN=Marketing); 9110 (CN=Company specific)

Y013015 58
83031078 
Here's How Simple Research Tool Audits Communication
Kennedy, N. Brent
Fund Raising Mgmt v14n9 PP: 40-42 Nov 1983
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 3 Pages
AVAIL.: ABI/INFORM
When fund raisers' perceptions of organizational needs and goals do not match those of top management, the results can be counterproductive to the organization's overall mission. The extent of consensus between the 2 groups can be measured by use of a communication audit. A valid communication audit includes such basic topics as: 1. listing the organization's most attractive characteristics from a donor's viewpoint, 2. listing the organization's major development objectives, and 3. ranking activities considered most successful. Other questions may be included to fit particular circumstances. The survey should be brief and allow anonymous replies. Conflicting strategies or beliefs revealed by the audit can be addressed in group meetings involving open discussion. The audit can help: 1. create new fund raising strategies, 2. improve communications, and 3. assure teamwork.
DESC.: Nonprofit organizations; Fund raising; Surveys; Design; Communication
CLASS. CODES: 9540 (CN=Nonprofit institutions)

Y013015 59
83031076 
Financial Analysis & Planning: Tools for Non-Profit Organizations
Peterson, Virginia M.
Fund Raising Mgmt v14n9 PP: 24-30 Nov 1983
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 4 Pages
AVAIL.: ABI/INFORM
Examination of many non-profit organizations indicates deficit positions that could have been avoided by early detection. Such detection is possible without the aid of an accountant, through a monitoring of the organization's financial health to determine the causes of a deficit-producing area. Options can then be evaluated by calculating costs of: 1. services, 2. break-even prices, and 3. volumes. Assessment of 3 primary concepts leads to determination of variances from planned activities and financial results: 1. Efficiency levels, based on input/output ratios, applied to all organizational resources, can be set and included in annual budgets. 2. Effectiveness analysis examines services' quality and quantity compared to the level of service budgeted. 3. A review of organizational stability considers quantitative and non-quantitative issues via ratio analysis. Costs can then be calculated to provide services and work through a break-even analysis, which structures the action plan alternatives. Tables.
DESC.: Nonprofit organizations; Financial management; Financial analysis; Efficiency; Financial ratios
CLASS. CODES: 9540 (CN=Nonprofit institutions); 3100 (CN=Capital
& debt management)

Y013015 60
83029389 
Integrating Planned Giving into the Fund Raising Program
Moerschbaecher, Lynda S.
Trusts & Estates v122n10 PP: 35-38 Oct 1983 CODEN: TRUSB9
ISSN: 0041-3682
JRNL CODE: TRE
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 4 Pages
AVAIL.: ABI/INFORM
A planned (deferred) giving program for a charitable organization must be integrated into the current development program to be most effective. Four major areas must be assessed: 1. Fund raising efforts must be determined, starting with an examination of the present development program's readiness to begin a planned giving program. Gift history and donor records should be reviewed and the organization's capability to undertake the program should be tested. 2. The nature of the integrated program must be understood. This sophisticated, multi-faceted program requires much planning, in-house organization, educating and retraining of staff, and gift planning for prospective donors. 3. The reason integration is needed should be understood. Coordinating planned giving with other giving campaigns should be accomplished in such a way that in-house friction is minimized. 4. The development function must be managed as it relates to planned giving.
DESC.: Charitable foundations; Nonprofit organizations; Fund raising; Programs; Planning; Gifts
CLASS. CODES: 9540 (CN=Nonprofit institutions)

Y013015 61
83022539 
Hospital Marketing: Questions to Include in the Marketing Audit
Sherlock, John F.
Fund Raising Mgmt v14n6 PP: 72-73 Aug 1983
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
A marketing audit must be conducted before the hospital's marketing planning process can begin. The major questions and components that should be included in the audit are: 1. an examination of the market demographics, including definition of the primary and secondary service area in terms of population characteristics and a determination of the businesses/industries with whom the hospital should develop a relationship, 2. examination of competitive position, including present and future competitors, 3. physicians, including number on the staff, average age, and top admitters, 4. examination of financial capabilities, 5. examination of the quality of management, including a comparison with competitors in such areas as age, experience, and educational background, 6. examination of marketing policies and procedures, including existence of a formal marketing function and overall marketing plan, 7. examination of marketing resource allocation, and 8. examination of program evaluative measures, including actual evaluative tools used to assess marketing efforts.
DESC.: Hospitals; Nonprofit organizations; Marketing; Audits; Procedures; Guidelines
CLASS. CODES: 9540 (CN=Nonprofit institutions); 8320 (CN=Health care industry); 9150 (CN=Guidelines); 7100 (CN=Market research)

Y013015 62
83019813 
Team Building May Enhance Development Effectiveness
Grace, Kay Sprinkel
Fund Raising Mgmt v14n5 PP: 30-38, 79 Jul 1983
ISSN: 0016-268
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 7 Pages
AVAIL.: ABI/INFORM
Quality circles (QC) in a nonprofit setting may involve people from the development office or several departments from all levels who share a concern with a particular problem affecting the success of an organization. To be successful, the QC should be conceived and developed among the workers with the full support of management. Individuals are given the opportunity to express ideas, expose annoyances, and learn problem-solving skills. The organization benefits because problems are solved in a way that promotes trust and efficiency. Further management and work quality are improved and costs are reduced. QC meetings should be: 1. focused on the issue being discussed, 2. limited to a pre-established time and agenda, and 3. designed to encourage participation and creativity. In generating a solution, a QC should: 1. establish the basic issue, 2. identify the problems within the issue, 3. set priorities, 4. gather pertinent information, 5. establish implementation plans for the solution, including all people involved with the problem, 6. present the plan to management, and 7. monitor and review the progress of the plan. References.
DESC.: Nonprofit organizations; Quality circles; Group dynamics; Problem solving; Case studies; Committees; Teams; Guidelines
CLASS. CODES: 9540 (CN=Nonprofit institutions); 9110 (CN=Company specific); 5320 (CN=Quality control); 9150 (CN=Guidelines)

Y013015 63
83019139 
What's So Tough About Giving a Good Business Speech
Cathey, Paul
Iron Age v226n18 PP: 33-35 Jun 24, 1983 CODEN: IRAGAN
ISSN: 0164-5137
Jrnl Code: I?R
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 3 Pages
AVAIL.: ABI/INFORM
It is difficult and frightening to give a good business speech, but many organizations can provide specialized help from professional speech writers. However, there is a less expensive way to learn to speak effectively. A nonprofit organization called Toastmasters International (TI) has shown millions of people how to teach each other to speak well in public. The major components in successful speaking are preparation and delivery. Many advise long and careful preparation, particularly for a very short speech. A good formula to follow is: 1. get a strong beginning and memorize it, 2. get a strong closing and memorize it, 3. build the body of the speech around several key points and memorize their sequence, 4. talk without notes if possible and do not hide behind a lectern, 5. let the speech dictate what gestures to make, 6. vary the volume of the voice, and 7. consider, in order, the audience, the environment, and the subject.
DESC.: Public speaking; Communication; Effectiveness; Speaking; Skills
CLASS. CODES: 2200 (CN=Managerial skills)

Y013015 64
83018686 
Administrative Practice in Human Services: Future Direction for Curriculum Development/Comments/Reply
Austin, David M.; McDonough, Jack; Mullen, Edward J.; King, Donald T.; Correa, Mary E.
Jrnl of Applied Behavioral Science v19n2 PP: 141-161 1983 CODEN: JABHAP
ISSN: 0021-8863
Jrnl Code: JBS
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 21 Pages
AVAIL.: JAI Press, P.O. Box 1678, Greenwich, CT 06830
Administrative practice in human services programs is different from administrative practices in business and in other public sectors. A specialized curriculum is needed for human services administration. This curriculum must examine 3 elements of the political economy of human service programs: 1. the macro, or societal political economy, 2. the immediate, or operational political economy, and 3. the political economy of the interorganizational implementation structure on which the organization depends. With respect to the effects on human service organizations, 5 aspects of change seem to be critical: 1. the elaboration of interest group politics, 2. the emergence of a growing number of new-interest group elements, 3. a long-term increase in constraints on the economic growth of the US, 4. a continued weakening of the influence of the federal government in domestic policy, and 5. an intraregional and interregional shift of political and economic power in the US. Critics take issue with anumber of practical points in Austin's exposition to which he replies. References.
DESC.: Social sevices; Managers; Education; Curricula; Administrative; Practices; Political; Economy; Social; Environment
CLASS. CODES: 9550 (CN=Public sector); 1110 (CN=Economic conditions & forecasts); 1200 (CN=Social policy); 6200 (CN=Training & development)

Y013015 65
83014648 
Take a Cost-Effectiveness Inventory of Your Association
Harper, William A.
Association Mgmt v35n5 PP: 153-156 May 1983
ISSN: 0004-5578
Jrnl Code: AMG
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 3 Pages
AVAIL.: ABI/INFORM
In a problematic economy, it becomes more important for top management to monitor an association's monetary policy. Cost effectiveness may generate greater results than cost cutting in resolving economic problems. Cost effectiveness applies to the purpose behind the drive to produce financial results, while cost cutting may reduce real income. Each situation must be carefully analyzed to ensure that the association is getting its money's worth. Sometimes things cost slightly more, yet the quality is doubled. Association managers must also recognize that they have free resources in their volunteers. Cost effectiveness is limited only by: 1. an association's imagination, 2. its willingness to do an inventory of itself, and 3. its initiative in reviewing, analyzing, and determining items and resources that will make it stronger. The areas of project sales, membership services, education and training, publications, accounting and computers, and offices, supplies, and training should be reviewed with particular care when the association conducts a cost-effectiveness inventory.
DESC.: Association management; Nonprofit organizations; Cost control; Projects; Membership; Seminars; Publications; Office equipment
CLASS. CODES: 9540 (CN=Nonprofit institutions); 3100 (CN=Capital
& debt management)

Y013015 66
83013094 
Blurred Public/Voluntary Roles
Weaver, Edward T.
Bureaucrat v12n1 PP: 15-16 Spring 1983
ISSN: 0045-3544
Jrnl Code: BUR:
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
Determining the proper place and time for voluntary organizations to take over social services from the government remains unsolved. The Great Depression led to an overwhelming demand for social services that surpassed the private sector's capacity. When government stepped in with the needed support, donations to voluntary organizations dropped off. Increased dependence on purchase arrangements between government and voluntary organizations resulted in greater confusion about their roles. The consequences of the altered status and conditions of government and voluntary organizations include: 1. competition between the 2 sectors, 2. service cutbacks for both sectors when public funds are cut, 3. loss of community support, 4. curtailed freedom of voluntary organizations, and 5. decreased ability of government to change priorities of its programs. The greater the overlap of roles, the less chance either sector has for effective change. These consequences emphasize the need for a reexamination of the roles of both government and voluntary organizations.
DESC.: Public sector; Social services; Charitable foundations; Voluntary; Agencies; Social policy; Welfare; Grants
CLASS. CODES: 1200 (CN=Social policy); 9550 (CN=Public sector); 9540 (CN=Nonprofit institutions)

Y013015 67
83013092 
Public/Private Sector Relations
Adams, Salisbury M.
Bureaucrat v12n1 PP: 7-10 Spring 1983
ISSN: 0045-3544
Jrnl Code: BUR
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 4 Pages
AVAIL.: ABI/INFORM
Public administrators can meet community needs more effectively by realizing the positive influence of the private sector. In recognizing the significant value of interaction with the private sector, public managers must: 1. realize the scope and utilization of public/private-sector initiatives, 2. understand the impact of these initiatives on the domains involved, and 3. develop a plan of action. The scope of public/private-sector interaction must embrace government, nonprofit organizations, and business. The domains involved in public/private-sector initiatives depend upon an individual manager's perspective. Each manager reviews and analyzes a proposal from a different perspective. Public managers should organize a framework in which to view a public/private-sector initiative during its conception and implementation. The initiative should: 1. be an agreement to assess the needs and goals of the community, 2. fit into the community structure, and 3. be viewed as a method for action and innovation. A planning model for a public/private-sector initiative includes several stages for developing a successful initiative.
DESC.: Public sector; Private sector; Cooperation; Social services Social responsibility
CLASS. CODES: 2410 (CN=Social responsibilities); 9550 (CN=Public sector); 2430 (CN=Business-Government relations)

Y013015 68
83011630 
Can Building Society Performance Be Measured
Gough, T. J.
Banker (UK) v133n685 PP: 51-53, 55 Mar 1983 CODEN: BNKRB2
ISSN: 0005-5395
Jrnl Code: BKR
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 4 Pages
AVAIL.: ABI/INFORM
UK building societies' cartel on interest rates has long existed. However, no attention is directed toward their comparative individual performances. They are ostensibly nonprofit due to their status as mutual institutions, yet their objective is growth maximization. Therefore, each institution must use some means of gauging its progress. In actuality, their ''surplus'' income over expenditure is profit. These societies may gauge performance through tests of profits, growth, and average management expenses. The ranking of 141 building societies implies equal weight and consistency of goals. The top 3 performers were small societies - Wessex, Guardian, and Hemel Hempstead. However, the performance of small societies tend to be variable. Larger societies tend to vary less and rank in the middle. Small societies also tend to use differential pricing, departing from recommended interest rates. Thus, they tend to be more profitable. As societies improve performance, investors receive more, borrowers pay less, or both effects occur. Tables.
DESC.: UK; Home loans; Mortgages; Financial institutions; Cartels; Nonprofit organizations; Performance; Rankings
CLASS. CODES: 8120 (CN=Retail banking); 9170 (CN=Non-US); 9540 (CN=Nonprofit institutions)

Y013015 69
83010169 
A Charity Goes Capitalist
Howard, Wiles; Diller, Wendy
Dun's Business Month v121n4 PP: 73, 76 Apr 1983 CODEN: DURVAH
ISSN: 0012-7175
Jrnl Code: DMI
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
Because cutbacks in federal and state aid are rapidly depleting their bank accounts, private social service agencies are being challenged to come up with better means of financing their activities. One organization that is seeking new funds in an energetic and effective manner is United Cerebral Palsy (UCP) of New York State. Under the leadership of its executive director, UCP-New York has increased its annual revenues from $120, 000 to $51 million in 12 years. In a bold plan to make itself more self-sufficient, the nonprofit organization is turning capitalist, with a profit-generating subsidiary which will make and market products for the handicapped and sell its management and technical expertise to other agencies and professionals. The new subsidiary, called Programs for Persons with Disabilities Inc. (PPD), promotes its product line through brochures, trade shows, and its own seminars. It has developed a number of innovative items and hopes to be mass-producing some products within the year as word of its unique designs spreads.
DESC.: Charities; Case studies; Fund raising; Tax exempt organizations; Funding; Start up
CLASS. CODES: 9540 (CN=Nonprofit institutions); 9110 (CN=Company specific)

Y013015 70
83010032 
Recession, Reagan Dented Non-Profit Armor in 1982
Anonymous
Direct Marketing v45n11 PP: 104-110 Mar 1983 CODEN: DIMADI
ISSN: 0012-3188
Jrnl Code: DIM
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 4 Pages
AVAIL.: ABI/INFORM
Many nonprofit organizations reported income gains of 5%-10% in 1982, but demands on programs and services have drained the resources of development offices, according to a survey of development professionals. Many think that 1983 will be better than the previous 2 years. Capital campaigns are demonstrating uneven successes, with some 42 major campaigns behind in their goals or extending their time periods. Only slight increases are expected in foundation giving this year, and corporations will continue to give more than foundations. Individual living is expected to increase to the 7%-10% level. Some 82% of responding development directors at colleges and universities characterized 1982 fund-raising efforts as excellent or good, and 73% are optimistic that 1983 will be even better. Giving is not keeping pace with rising costs in the health field. About 22% of fund raisers for the arts said that 1982 was not as good a year as 1981, and 11% think that 1983 will not be as good as 1982. No development directors of social service agencies described their 1982 efforts as excellent, but 64% are optimistic about 1983. All development directors from religious organizations characterized their 1982 efforts as excellent or good
DESC.: Recessions (ECON); Economic conditions; Fund raising; Foundations; Nonprofit organizations; Surveys; Charities; Donations
CLASS. CODES: 1110 (CN=Economic conditions & forecasts); 9540 (CN=Nonprofit institutions)

Y013015 71
83007376 
A Walk and Talk with Peter Drucker
Poe, Randall
Across the Board v20n2 PP: 32-45 Feb 1983 CODEN: ACBODW
ISSN: 0147-1554
Jrnl Code: CBR
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 14 Pages
AVAIL.: ABI/INFORM
Peter Drucker has brought the concepts of decentralization, management by objectives, quality circles, and performance measurements into the US and the Japanese business world. While Drucker feels that he has had more impact in Japan, there is no doubt that his influence on US corporate life has been strong. His advice has been bought by General Motors, General Electric, and American Telephone & Telegraph, to name a few. He has turned down many offers, including 4 offers to teach at Harvard Univ.. Today, Drucker divides his time between corporate consulting, teaching, and offering free advice to nonprofit organizations. He considers his biggest failure the time that it has taken management to adopt basic management principles. He has been talking about quality circles since 1946, but companies are just beginning to experiment with them.
DESC.: Personal; Profiles; Educators; Management; Theory; Consultants
CLASS. CODES: 9160 (CN=Biographical); 8310 (CN=Consultants not elsewhere classified)

Y013015 72
83006814 
The Value for Money Trend
Glynn, John J.
Accountancy (UK) v93n1072 PP: 129-130 Dec 1982 CODEN: ACTYAD
ISSN: 0001-4664
Jrnl Code: ACE
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
In recent years, value for money (VFM) audits have developed as a move toward expanding the more traditional role of the auditor away from a straightforward examination of the fairness of the financial statements of an organization. These expanded forms of audit have been applied to many nonprofit organizations in Canada and the US, but they are mainly used for audits of central and local governments and their agencies. There has been a limited introduction of VFM audits in the UK public sector, mainly in local government and the water industry. The VFM audit is an audit of economy, efficiency, and effectiveness of an organization's operations. The purpose of the VFM audit is to measure management's performance in the acquisition and allocation of resources. It is much wider in scope than the conventional audit, which examines standards of financial accountability. There are several problems to be resolved because the VFM audit is in its infancy. The audit profession must broaden its horizons and develop techniques that have previously been regarded as of academic interest only. References.
DESC.: Audits; Public sector; Local government; Auditors; Audit objectives
CLASS. CODES: 4130 (CN=Auditing); 9550 (CN=Public sector)

Y013015 73
83004704 
Finally: A Study on Costs, Benefits of Deferred Gifts
Fink, Norman S.
Fund Raising Mgmt v13n11 PP: 26-30 Jan 1983
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 5 Pages
AVAIL.: ABI/INFORM
A nonprofit organization shares the management, integrity, and efficiency needs of the business world. Executives of nonprofit organizations have ignored some of the fundamental considerations which determine whether an enterprise should go forward or be abandoned. Cost-effectiveness is one of these considerations. In order to study the issue of the costs and benefits of deferred gifts, cost accounting, benefits analysis, and actuarial and econometric forecasting were applied to the Pomona plan, a very successful deferred giving program. The study created a framework for answering the present value question of a gift not only in terms of mortality, earnings, and the economy, but also in terms of every single cost. It is essential for an organization to determine acceptance criteria for gifts. The preparation of acceptance criteria involves: 1. the determination of the minimum remainder value, 2. estimation of acquisition costs, 3. calculation of the management period, 4. the use of an investment mix that is appropriate to the level of income payments, and 5. the calculation of the minimum gift size. Tables.
DESC.: Fund raising; Deferred; Gifts; Nonprofit organizations; Colleges & universities; Studies; Benefit cost analysis; Cost allocation
CLASS. CODES: 4100 (CN=Accounting); 9540 (CN=Nonprofit institutions)

Y013015 74
83001715 
Training Organizational Leaders in Socialization and Development
Gordon, Judith R.; Weathersby, Rita P.; Bartunek, Jean M.
Jrnl of European Industrial Training (UK) v6n3 PP: 20-24 1982 CODEN: JEITDP
ISSN: 0309-059"PJRNL CODE: JEU
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 5 Pages
AVAIL.: MCB Publications Ltd., 198/200 Keighley Rd., Bradford, W. Yorkshire, England BD9 4JQ
Although top management involvement in human resources programs is increasing, few executives have been trained specifically in such program areas as selection, placement, training, and development. A model educational program - the Socialization and Development Conferences - presents 3 theoretical perspectives - adult development, career development, and organizational socialization - as aids to organizational leaders in analyzing and responding more effectively to human resources issues. This program was successfully used to train 18 administrators of a Roman Catholic women's religious order in the US. The conference was designed to address the 3 perspectives as being mutually reinforcing and as giving insight into various human resources problems and issues. The program's 3 phases entailed: 1. pre-workshop activities, 2. an instructional workshop, and 3. action planning sessions. This program can be generalized to apply to other non-profit and for-profit organizations. The conferences respond to managers' needs in human resources program areas, and are a means of improving their effectiveness as developers of human resources.
DESC.: Personnel management; Human resources; Programs; Career development planning; Personnel administration; Training
CLASS. CODES: 6200 (CN=Training & development)

Y013015 75
82029314 
Limited Block Grant Battles Threaten Even Best Planning
Weimar, Robert H.
Fund Raising Mgmt v13n9 PP: 38-40 Nov 1982
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 3 Pages
AVAIL.: ABI/INFORM
The Omnibus Reconciliation Act of 1981 included cuts in many federal programs and established 9 block grant programs that are supposed to allow states more flexibility and reduce federal regulations and reporting. The 9 block grant programs that were created include: 1. Maternal and Child Health, consolidating a number of programs, including crippled children's services, hemophilia and sudden infant death syndrome programs, 2. Preventive Health and Services, consolidating emergency medical services, health incentive grants and others, 3. Alcohol, Drug Abuse and Mental Health, 4. Primary Care, 5. Social Services consolidating Title XX programs, day care, and state and local training, 6. Low-Income Energy Assistance, 7. Community Services, including community action, senior citizen services and community food and nutrition programs, 8. Education, and 9. Community Development. Local personnel of non-profit organizations need to redirect their efforts in learning new procedures and new forms of politics on the state and local level. One of the challenges facing local fund raisers will be to form coalitions with other non-profit organization leaders. Diversity of funding sources will be crucial to the survival of non-profit human services organizations. Tables.
DESC.: Fund raising; Block grant program; Planning; Nonprofit organizations; Social services; Budgets
CLASS. CODES: 9540 (CN=Nonprofit institutions); 1200 (CN=Social policy); 2310 (CN=Planning)

Y013015 76
82029169 
Explorations in Macro Communication Behaviour: The Effects of Organizational Feedback on Organizational Effectiveness
Morrow, Paula C.
Jrnl of Mgmt Studies (UK) v19n4 PP: 437-446 Oct 1982 CODEN: JMASB2
ISSN: 0022-2380
Jrnl Code: JMS
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 10 Pages
AVAIL.: ABI/INFORM
In this study, previous organizational theory is used to produce propositions which link organizational feedback (vertical and horizontal) to organizational effectiveness so that the construct validity of feedback could be evaluated. Reliable measures of feedback were devised. Using federated nonprofit organizations, the posited relationships were empirically examined. Results of the study indicate that the 2 organizational feedback measures demonstrated adequate reliability. In addition to being empirically consistent with a predetermined theoretical matrix of organizational relationships, they were also able to explain at least 12% of the variance in goal attainment, one measure of organizational effectiveness. Vertical feedback is found to be positively related only to goal attainment, while horizontal feedback is positively related to goal attainment, superordinate approval, and lateral approval. Table. References.
DESC.: Organizational behavior; Feedback; Effectiveness; Communication; Studies
CLASS. CODES: 2500 (CN=Organizational behavior)

Y013015 77
82027043 
Behavior Management in State Mental Health Systems/The Courage to Cooperate
Krapfl, Jon; Kline, Elliot
Jrnl of Organizational Behavior Mgmt v3n3 PP: 91-111 1981/1982
ISSN: 0160-8061
Jrnl Code: JOR
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 20 Pages
AVAIL.: Haworth Press, 28 E. 22 St., New York, NY 10010
Performance efficiency in human service organizations has not benefited from the technological advances to improve productivity in manufacturing industries. Human services remain labor-intensive. The growth of mental health service delivery depends on public commitment of resources, making it necessary for mental health facilities to be cost-efficient and professionally accountable. Behavioral management can be applied to improve the efficiency of public mental health systems. A management information system is described as a method for controlling the behavior of system participants. The method involves the collection of data of the behavior of staff members and the receivers of service, and then measuring both the input and output of the system. Staff efficiency, client flow, cost of services, and system effect can be determined. Kline cautions against reliance on a single method, and calls for the cooperation among proponents of various management approaches. References.
DESC.: Organizational behavior; Management; Public sector; Mental health; Systems; MIS (MAN)
CLASS. CODES: 2500 (CN=Organizational behavior)

Y013015 78
82024795 
Dean Meyer Lives the People Issues
Anonymous
Word Processing & Information Systems v9n9 PP: 52 Sep 1982 CODEN: WPWODS
ISSN: 0093-5794
Jrnl Code: WPW
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
Dean Meyer is one of the new breed of office automation specialists. Meyer, who has been involved with advanced computer technologies for more than 14 years, recently founded the Society of Office Automation Professionals, a nonprofit organization representing a variety of professional perspectives in advanced office technologies. Meyer is also president of his own independent consulting firm. Meyer bases his consultancy on the people issues. He focuses on the tactical issue of managing change without resistance and of measuring benefits based on overall office effectiveness rather than clerical efficiency. He enthusiastically promotes a new training methodology, which stresses how to apply computer technology rather than how to operate it. Meyer believes that user-managers should view office automation as a management tool.
DESC.: Office automation; Nonprofit organizations; Information management; Personal; Profiles; Technology
CLASS. CODES: 5210 (CN=Office automation)

Y013015 79
82024360 
In Quest of Control: MBO Options for Monitoring System Performance in the Social Services
Mushkat, Miron
Jrnl of General Mgmt (UK) v7n4 PP: 53-69 Summer 1982 CODEN: JGMAAX
ISSN: 0306-3070
Jrnl Code: JGM
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 17 Pages
AVAIL.: ABI/INFORM
The technique of management-by-objectives (MBO) is replacing planning-programming-budgeting (PPB) as the main tool for allocating and managing resources in non-profit organizations. MBO, which defines in advance the results to be achieved and the accompanying action plans, consists of the phases of: 1. setting objectives, 2. translating objectives into action plans, 3. managerial direction and action, 4. control or monitoring, and 5. feedback. Although the application of MBO to the social services has injected them with a greater rationality, the focus by social administrators has been almost exclusively on the formulation of agency objectives and action plans. Workable ideas for monitoring system performance are needed. Developmental work undertaken in the field of psychiatric care points the way towards monitoring system performance in the social services. Mental-health area professionals have developed the client-satisfaction questionnaire which involves the individual directly in the service evaluation. The Global Assessment Scale (GAS) is a single rating scale for evaluating the functioning of an individual during a specified time period on a mental-health-status continuum. The potentially most useful instrument for the social services is goal attainment scaling. Tables. References.
DESC.: Management by objectives; Social services; Performance; Public sector; Planning
CLASS. CODES: 2310 (CN=Planning); 9550 (CN=Public sector)

Y013015 80 
82023894 
Giving Workers Freedom Produces Better Results
Schiffman, Stephan
Fund Raising Mgmt v13n7 PP: 61 Sep 1982
ISSN: 0016-26X
Jrnl Code: FUN:
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 1 Pages
AVAIL.: ABI/INFORM
Understanding what leadership is and how it works can help one to be a better supervisor. There are 4 criteria for a person to be considered a leader: 1. The person helps to define the goals and job assignments of the work unit. 2. The person has some authority over the resources needed to do the work. 3. The individual represents the interests of the work group to others. 4. The person is responsible for resolving conflicts that emerge within the work group. Leadership styles can range from authoritarian to democratic. In order to be successful as a leader, one must be motivated and be able to strike a balance between himself/herself and the group in terms of what each gives and receives. Good supervision is a matter of judgment. One way to measure the effectiveness of supervision is to examine absenteeism and turnover rates.
DESC.: Nonprofit organizations; Leadership; Supervision; Management ; Skills
CLASS. CODES: 9540 (CN=Nonprofit institutions); 2200 (CN=Managerial skills)

Y013015 81
82023892
Letter Length Must Vary for Every Circumstance
Huntsinger, Jerald E.
Fund Raising Mgmt v13n7 PP: 56-57 Sep 1982
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
In fund-raising, letter length has long been the subject of debate. It can be argued that short letters work best when the level of publicity and information is so high that much opinion has been developed. In situations where there is a need for an emergency and/or exciting newsletter, a short letter is also appropriate. Perhaps the most appropriate way to examine the issue of the long versus the short letter is to examine the 5 motivational elements in direct response marketing: 1. involvement vs. inertia, 2. communications vs. action, 3. familiarity vs. obscurity, 4. emotions vs. logic, and 5. personalization vs. form letter. Determining whether to use the short or long letter depends on several important circumstances and the decision is more than a matter of personal preferences.
DESC.: Nonprofit organizations; Fund raising; Letters; Communication; Effectiveness
CLASS. CODES: 9540 (CN=Nonprofit institutions)

Y013015 82
82022455 
Closing the GAAP in Church Accounting
Arndt, Terry L.; Jones, Richard W.
Management Accounting v64n2 PP: 26-31 Aug 1982 CODEN: MGACBD
ISSN: 0025-1690
Jrnl Code: NAA
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 6 Pages
AVAIL.: ABI/INFORM
One of the purest forms of nonbusiness organizations is that which is represented by churches. This makes churches' accounting systems somewhat complicated. Typically, financing comes from contributions, general donations, pledges, revenues from fund-raising events, and gifts. A church must amass these financial resources in a manner which provides the services demanded by its members, while still maintaining its physical resources. This concept of capital maintenance concerns the ability of a church to operate within its budget. Church managements have not used the many generally accepted accounting principles or techniques designed to measure performance because there is no bottom line. Many churches maintain their records on a cash or modified cash basis because of the ease of record keeping. It is imperative that churches start to present their financial data on an accrual basis, under general fund accounting, since some authorities are requiring audited financial statements. Churches should make an effort to more effectively communicate their operating results and financial position to their members. Tables. References.
DESC.: Nonprofit organizations; Religious organizations; Accounting procedures; Financial statements; Models; Financial ratios; GAAP
CLASS. CODES: 4120 (CN=Accounting policies & procedures); 9540 (CN=Nonprofit institutions)

Y013015 83
82021665 
Critical Issues for Planned Change in Human Service Organizations: A Case Study and Analysis
Martinko, Mark J.; Tolchinsky, Paul D.
Group & Organization Studies v7n2 PP: 179-192 Jun 1982 CODEN: GOSTDA
ISSN: 0364-1082
Jrnl Code: GOS
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 14 Pages
AVAIL.: ABI/INFORM
Much organization development (OD) research and theory has been confined to the business organization to the neglect of methods for planned change in human service organizations (HSOs). In a case study, a state department for human resources enlisted the aid of an OD consultant for managerial training and development. Application of an action research model produced development plans for managerial role clarification, group activities for those involved in integrated service delivery, and performance evaluation training. Applying domain theory reveals the existence of overlapping and sometimes conflicting sources of power in the HSO, including government regulation and intervention, professional expertise, and administrative management. Successful OD application requires identifying conflicts, shifting power for productive problem solving, and activity implementation and evaluation. Charts. References.
DESC.: Social services; Organization development; Changes; Intervention; Models; Organization theory
CLASS. CODES: 1200 (CN=Social policy); 2500 (CN=Organizational behavior)

Y013015 84
8200469 
The Enterprise Foundation: A National Effort's Local Origins
Anonymous
Jrnl of Housing v39n2 PP: 50-52 Mar/Apr 1982 CODEN: JOHOA4
ISSN: 0272-7374
Jrnl Code: JHO
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
The Rouse Company has announced plans to initiate a comprehensive community development program on a national scale. The Enterprise Foundation will supply funds and technical assistance to local nonprofit housing organizations. These organizations are to provide job training, health care services/referrals, and emergency assistance in addition to housing. They will also be expected to raise funds from within their own local communities. The key to success of the venture is the establishment of local and national networks. Creation of the Enterprise Foundation affirms that a comprehensive approach is needed to assure the success of community development efforts. The Foundation seeks to replicate nationwide the activities of Jubilee Housing Inc., a housing and community development corporation located in Washington, DC, which has done noteworthy work since its creation in 1974. Whether its success can be duplicated in other parts of the country remains to be seen, but the formation of the Enterprise Foundation is evidence that Rouse feels that it can. Jubilee's work began with the rehabilitation of 2 apartment buildings via a matching grant from the Lilly Foundation and grew into a job training and social services effort.
DESC.: Housing rehabilitation; Foundations; Local; Nonprofit organizations; Housing; Community development
CLASS. CODES: 9540 (CN=Nonprofit institutions); 8370 (CN=Construction industry)

Y013015 85
82019465 
Strategic Management in Not-For-Profit Organizations
Hatten, Mary Louise
Strategic Mgmt Jrnl v3n2 PP: 89-104 Apr/Jun 1982 CODEN: SMAJD8
ISSN: 0143-2095
Jrnl Code: SMJ
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 16 Pages
AVAIL.: ABI/INFORM
Many executives spend part of their careers managing nonprofit organizations. Strategic management experience gained in the corporate sector can be applied to the nonprofit sector to increase management and organizational efficiency. However, corporate strategic management practices must be adjusted to the different and complex nature of the nonprofit organization; organizational objectives, and financial and production strategies are more difficult to assess. For the nonprofit organization, strategy identification begins with determining functional strategies in setting framework for organizational strategy. The organizational strategy must be tested for consistency with the organization's current reality and future objectives, based on assessments of the internal and external environment, availability of resources, and organizational values. Strategic management can result in improvements in service and financial performance, freeing the organization to experiment with new services and funding methods. Charts. References.
DESC.: Strategic management; Nonprofit organizations; Corporate; Models; Financing; Production; Strategy
CLASS. CODES: 2310 (CN=Planning)

Y013015 86
82018567 
Strategic Management for Multiprogram Nonprofit Organizations
Gruber, Robert E.; Mohr, Mary
California Mgmt Review v24n3 PP: 15-22 Spring 1982 CODEN: CMNRAK
ISSN: 0008-1256
Jrnl Code: CMR
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 8 Pages
AVAIL.: ABI/INFORM
Nonprofit organizations are learning that maximum effectiveness comes from managing the agency's program portfolio as a totality. Programs should not be considered in isolation since they interact and compete with one another for scarce resources of the organization. A model is prepared to help decision makers by: 1. encouraging strategic, long-range thinking, 2. identifying programs in need of design, and 3. suggesting direction of cash flow among programs. The model classifies programs in terms of costs and benefits, i.e., positive or negative financial returns and low or high social benefit. Then programs are slotted into 4 basic program types: 1. beneficial programs, 2. worthwhile programs which are costly but serve community needs, 3. sustaining programs which are high in ability to generate funds, and 4. detrimental programs. Basic strategy proposed includes: 1. Prune detrimental programs. 2. Use cautious expansion with beneficial programs. 3. Maintain sustaining programs and use their profits to subsidize worthwhile programs. 4. Carefully nurture the worthwhile programs with periodic review for pruning. Attempts should be made to upgrade programs toward worthwhile or beneficial status. Figures. References.
DESC.: Nonprofit organizations; Multiple; Programs; Classification Models; Benefit cost analysis; Decision making models; Strategic; Management; Case studies
CLASS. CODES: 2310 (CN=Planning); 9540 (CN=Nonprofit institutions); 9110 (CN=Company specific)

Y013015 87
82017960 
Hospital Planning for Cost-Effectiveness
Larracey, Susan A.
Management Accounting v64n1 PP: 44-48 Jul 1982 CODEN: MGACBD
ISSN: 0025-1690
Jrnl Code: ?AA
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 5 Pages
AVAIL.: ABI/INFORM
In 1980, General Hospital, a not-for-profit acute care general community hospital situated in Massachusetts, acquired an accounting form's hospital financial planning model (HOFPLAN) to project operations and finances, immediate and long-term, with the projections to be made on the basis of the hospital's current and historical operations and finances. HOFPLAN use a modular structure to simulate changes in hospital operations resulting from changes in occupancy rates, lengths of stay, service mixes, and service rates associated with different patient types. The end results of the simulations are reflected in reports of costs and revenues by patient type, related operating statistical reports, and formal financial statements. In hospital accounting, changes in financial class are as important as changes in patient mix. Although HOFPLAN provides a powerful tool for preparing reports showing consequences of change it is a concept that requires full understanding. Its success rests with management and the people responsible for implementation. Figure. Table. References.
DESC.: Hospitals; Health care industry; Case studies; Financial planning; Models; Cost; Effectiveness; Cost control; Applications; Forecasting
CLASS. CODES: 9110 (CN=Company specific); 8320 (CN=Health care industry); 3000 (CN=Finance)

Y013015 88
82014732 
Philanthropy: Its Strength, Its Contributions, Its Challenge
Foerst, John G., Jr.
Review of Business v3n4 PP: 1-5, 18 Spring 1982
ISSN: 0034-6454 JRNL CODE ROB
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 6 Pages
AVAIL.: ABI/INFORM
In 1980, philanthropic contributions in the US amounted to $47.74 billion, up 10.2% from 197?. Individuals contributed almost 90% of this amount, followed by corporations and foundations, each contributing about 5%. Contrary to the misconceptions about philanthropy, most organizations spent very little of their contributions on the fund raising effort, usually under 15%. In light of inflation and federal budget cuts, philanthropy is becoming more important to the survival of nonprofit organizations. A career in fundraising can be rewarding and exciting. Effective fundraising requires modern management techniques. Steps for the professional fundraising organization include: 1. Conduct a feasibility study. 2. Assess the perceptions of the organization. 3. Develop a campaign plan. 4. Set a timetable. 5. Establish financial goals. 6. Determine an operational budget. 7. Develop a case statement. 8. Market the organization.
DESC.: Donations; Contributions; Statistical data; Federal; Budgets ; Reduction; Nonprofit organizations; Fund raising; Careers; Campaigns; Procedures
CLASS. CODES: 6200 (CN=Training & development)

Y013015 89
82014215 
Increase Revenue with a Simple Thank-You Letter
Groman, John E
Fund Raising Mgmt v13n3 PP: 40-41, 57 May 1982
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 3 Pages
AVAIL.: ABI/INFORM
Revenue can be increased by acknowledging a donor's gift. Acknowledge all gifts within 2 to 7 days with a personalized note or letter. Use File Segmentation and upgrading techniques to make lists more efficient. Ask for information about donors to use in later appeals, and develop a recognition/reward program. Mail a special ''welcome'' package to new constituents. Finally, test the effectiveness of your acknowledgment program. Programs which have had success with this kind of acknowledgment program include: 1. a large social welfare agency, 2. an international evangelical broadcast ministry, and 3. an international animal welfare organization.
DESC.: Nonprofit organizations; Gifts; Donations; Recognition; Letters; Fund raising; Techniques
CLASS. CODES: 4200 (CN=Taxation)

Y013015 90
82012680 
Voluntary Hospitals: A Look at the Industry and Its Analysis
Glunt, Janice M.
Jrnl of Commercial Bank Lending v64n8 PP: 2-21 Apr 1982
ISSN: 0021-986X
Jrnl Code: CBL
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 20 Pages
AVAIL.: ABI/INFORM
Voluntary, non-profit hospitals must have access to private financing; however, their fund accounting procedures often make it hard for lenders to interpret their financial statements. Fund accounting keeps separate records for assets given to the hospital which are restricted by donors to specific purposes. Lenders must make sure that the borrowing hospital can generate repayment funds, insure that the institution is financially strong, and be confident of its management. They must examine its: 1. balance sheet, 2. revenue and expense statements, 3. change in fund balances statement, and 4. statement of changes in financial position. Five years of audited historical data and 3 years of pro forma statements should be examined. In addition, the hospital's operating efficiency measures, revenues, expenses, profitability, and liquidity should be carefully scrutinized. Charts. Tables. References.
DESC.: Voluntary; Hospitals; Nonprofit organizations; Health care industry; Characteristics; Organizational; Structure; Lending; Decisions; Credit; Analysis; Financial statement analysis; Funds statements; Fund accounting procedures (ACC); Revenue; Operating costs; Liquidity
CLASS. CODES: 8120 (CN=Commercial banking); 8320 (CN=Health care industry); 2300 (CN=Planning & strategy); 3100 (CN=Capital & debt management); 4100 (CN=Accounting)

Y013015 91
82004466 
Expert Sees Growing Need for Employers to Back Job Sharing
Anonymous
Savings & Loan News v103n1 PP: 84-85 Jan 1982
ISSN: 0036-5114
Jrnl Code: SLN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
New Ways to Work is a nonprofit organization based in San Francisco which is attempting to convey the benefits of new work-time options to employers in the financial industry. The advantages of job sharing, which allows 2 employees to share the responsibilities of one full-time position with salary and fringe benefits prorated between the two, include: 1. attracting applicants unable to work full-time, 2. reducing absenteeism by allowing employees to structure their work schedules, 3. retaining good employees who might otherwise need to quit, 4. increasing employee motivation and productivity, 5. offering new options to older workers, and 6. improving service delivery. All forms of compensation attached to a particular position should be maintained and divided in a way that is equitable to both the employer and the job-sharing employees.
DESC.: Job; Sharing; Work sharing; Advantages; Cost; Effectiveness
CLASS. CODES: 6100 (CN=Human resource planning); 8100 (CN=Financial services industry)

Y013015 92
82003949 
Financial Reporting by Nonbusiness Organizations: A New Perspective
Holder, William W.; Griffith, Peter H.
National Public Accountant v27n1 PP: 27-31 Jan 1982 CODEN: NPACAI
ISSN: 0027-9978
Jrnl Code: NPA
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 5 Pages
AVAIL.: ABI/INFORM
A Statement of Financial Accounting Concepts (SFAC) established a conceptual framework for guiding accounting practice in accordance with generally acceptable accounting principles (GAAP) SFAC No. 4, in doing this for reporting objectives of nonbusiness organizations, requires analysis to determine if discrepancies exist between it and other statements, concerning operational accounting and reporting practices for several nonbusiness entities. From the single, specific objective of SFAC No. 4, of providing information useful in making economic decisions, come the normative objectives of assessing financial viability and judging management performance. The reporting objectives indicate the financial statement should report quantitative and qualitative aspects of the financial viability of the reporting entity. This suggests that future accounting standards may include other resource allocation information dealing with cost of services information, in conjunction with expense based operating reports. The objectives of SFAC 4 are related to a variety of reporting standards currently in effect for several nonbusiness organizations. These include practices appearing to depart from or omitting information regarded as useful by the SFAC. Charts. References.
DESC.: Financial reporting; FASB; Accounting standards; Concepts; Nonprofit organizations; Financial statements
CLASS. CODES: 4100 (CN=Accounting)

Y013015 93
82002944
''Nonprofits'' Need Surplus, Too
Young, David W.
Harvard Business Review v60n1 PP: 124-131 Jan/Feb 1982 CODEN: HABRAX
ISSN: 0017-8012
Jrnl Code: HBR
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 8 Pages
AVAIL.: ABI/INFORM
The non-profit organization needs to retain profits, i.e., surpluses, to provide for asset replacement and working capital. Regulators and managers should realize that the retention of funds for these purposes is preferable to long-term debt funding. Since the uses of surpluses are so different, various approaches are needed to assess an amount deemed sufficient for each. By distinguishing between return on investment (ROI) or equity and a return on assets (ROA), an equation can be developed which determines which is the preferable measure and how much surplus is sufficient. A model thus constructed can combine the asset financing and the working capital requirements to determine an organization's allowed surplus for a given year. The ROA model is the more appropriate and more easily administered for this purpose. Tables. References. Appendix.
DESC.: Nonprofit organizations; Financial management; Financing; Fixed assets (ACC); Return on investment; Working capital
CLASS. CODES: 3100 (CN=Capital & debt management); 4100 (CN=Accounting)

Y013015 94
82000539 
Will Private Social Service Agencies Survive
Ades, C. Douglas
ABA Banking Jrnl v73n12 PP 112, 116 Dec 1981 CODEN: BNKGA2
ISSN: 0194-5947
Jrnl Code: BNK
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
The Reagan Administration's budget cuts threaten to close or cripple many non-profit organizations devoted to social service. The private sector has the option of thinking in terms of domestic technology transfer-sharing the essential skills of American business with non-profits. Most non-profits need: 1. the ability to skillfully manage and account for money, 2. equitable yet productive management of personnel, 3. recognition of the importance of long-range planning, 4. the skill to market services, and 5. creative and appropriate application of data processing and communications technology. For arts, educational, and service institutions to survive, corporation must: 1. acknowledge the non-profit sector as a necessary ingredient in a healthy marketplace, 2. realize the sharing of skills as well as money is essential, 3. impart new and creative dimensions to the concept of shared facilities, and 4. share the spirit of entrepreneurship and teach organizations how to create and manage projects that are revenue-producing. The private sector must find ways to prove big business is better for the people than big government.
DESC.: Nonprofit organizations; Social services; Private sector; Support
CLASS. CODES: 1200 (CN=Social policy)

Y013015 95
81027005 
People Give to Charity for Rational Reasons
Frantzreb, Arthur A.
Fund Raising Mgmt v12n9 PP: 54 Nov 1981
ISSN: 0016-268X
Jrnl Code: FUN:
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 1 Pages
AVAIL.: ABI/INFORM
Tax motivations are not a principal motivation for generous philanthropy. Tax credit for small donors is not an incentive for mass philanthropy. What then are the criteria for unselfish, sharing, caring philanthropy. From intensive interviews with donors, the following are principal considerations in giving: 1. proof of the worthiness of the organization, 2. personal relationships and interest in the organization, 3. financial and human resource efficiency and effectiveness, 4. services to or for the benefit of young people, 5. needs of society for the benefit of all, 6. community responsibility for nonprofit services, 7. confidence in the leadership and management of the organization, and 8. tax considerations, with knowledge of where resources are going. In deciding to give in the first place, donors list these factors: 1. independent decisions, 2. plans of the organization to design its destiny and determination of costs for future stability and security, 3. efficiency of the organization, 4. competence of the organization's governing board leadership and participation and competence of the administrative and staff leadership, and 5. tax consideration for personal decisions in the application of resources.
DESC.: Donations; Factors; Criteria; Gifts
CLASS. CODES: 4200 (CN=Taxation)

Y013015 96
81024748 
Role of Strategic Planning as a Fund Raising Tool
Collings, Terry
Fund Raising Mgmt v12n8 PP: 50-51 Oct 1981
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
Two factors foremost in the minds of those responsible for donating corporate and foundation funds to non-profit agencies are: 1. how the agency meets the real and basic human needs of the community, and 2. whether the agency uses its resources in an optimal manner to achieve its stated objectives. To answer these questions of need and effectiveness, non-profit organizations should formulate a strategic plan. Any long-range plan should answer the following questions: 1. What business are we in and whom are we serving, 2. Assuming sufficient resources and talent, how are we doing in reaching an ''ideal'' performance, 3. What assumptions can be made about future internal and external needs and trends, 4. What strategies and programs can be developed to help us accomplish our mission, address the needs of our targeted constituency, take advantage of our strengths and opportunities, and correct weaknesses, 5. How do we know when we've accomplished that we planned to do. Most funders would appreciate a brief summary of answers to these questions.
DESC.: Fund raising; Nonprofit Organizations; Strategic; Planning; Needs analysis; Assessments
CLASS. CODES: 2300 (CN=Planning & strategy)

Y013015 97
81021438 
Leadership and Networking Among Neighborhood Human Service Organizations
Galaskiewicz, Joseph; Shatin, Deborah
Administrative Science Qtrly v26n3 PP: 434-448 Sep 1981 CODEN: ASCQAG
ISSN: 0001-8392
Jrnl Code: ASQ
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 15 Pages
AVAIL.: ABI/INFORM
It was hypothesized that under conditions of environmental uncertainty, neighborhood human service organizations' leaders would establish cooperative relations, based on their own personal neighborhood connections or their status group affiliations. Data showed organizations whose leaders had common organizational memberships tended to have cooperative ties with one another. In more turbulent areas, public or private organizations whose leaders had similar racial of educational backgrounds were more likely to establish cooperative relationships. Implications that can be drawn from the study include: 1. Using status affiliations to establish relations might overcome uncertainty problems for the individual leader, but would probably reduce overall efficiency of resource allocation in the network. 2. Organizations can easily transform cooperative organizational relationships into political coalitions. Tables. References. Appendix.
DESC.: Social services; Programs; Organizational; Networks; Cooperation; Uncertainty; Studies; Leadership; Organizational behavior
CLASS. CODES: 1200 (CN=Social policy); 2500 (CN=Organizational behavior)

Y013015 98
81019702 
Control and Behavior of Nonprofit Firms: The Case of Blue Shield
Eisenstadt, David; Kennedy, Thomas E.
Southern Economic Jrnl v48n1 PP: 26-36 Jul 1981 CODEN: SECJAR
ISSN: 0038-40?8
Jrnl Code: SEJ
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 11 Pages
AVAIL.: ABI/INFORM
Concern about managerial discretion and differences in objectives of owners and managers dates back at least as far as the Berle and Means study of the separation of ownership from control in large US corporations. That study resulted in a large body of literature investigating the implications of managerial decisions on firm behavior. Under some circumstances, it has been predicted that managerial decisions would deviate from cost minimizing/profit maximizing decisions. It has also been argued that this deviation is greater in nonprofit firms due to their attenuated property rights structures. Recently, managerial decision making has been explored in nonprofit health insurance companies, specifically, Blue Cross-Blue Shield plans. This literature is extended by considering the interaction of 2 important limits on possible administrative inefficiency for the nonprofit firm. The limitations are in the form of competitive market forces and residual claimants with an interest in administrative efficiency. The results indicate that the presence of residual claimants in nonprofit organizations clearly affects the extent to which administrators can successfully engage in discretionary behavior. Administrative slack, as measured by administrative costs as a percentage of premiums, is negatively affected by increases in the percentage of physicians on the plan board in plans holding a positive tax advantage over foreign commercial health insurers. Equations. Tables. References.
DESC.: Blue Cross Blue Shield; Health care industry; Management decisions; Physicians; Control; Administrative expenses; Decision making; Efficiency; Tax benefits
CLASS. CODES: 1100 (CN=Economics); 8320 (CN=Health care industry 2300 (CN=Planning & strategy); 4200 (CN=Taxation)

Y013015 99
81019088 
Non-Profit Executives Need Management Skills
Leduc, Robert F.
Fund Raising Mgmt v12n6 PP: 53, 55 Aug 1981
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 2 Pages
AVAIL.: ABI/INFORM
If the non-profit sector is to be saved, it must be done through a concerted effort to improve the management, accountability, and efficiency of the individual organizations that comprise the sector. Trustees and executives of non-profit organizations must improve their management skills both as individuals, and as a group. Board members are all volunteers, and they are not always chosen for their management expertise. Volunteer management is generally less effective than the management provided by full time, administratively trained and oriented leadership. Another constraint to effective management is that the executive directors of the non-profit sector do not possess the control that marks the for-profit organization's chief executive officer. Educational opportunities available to non-profit executives are woefully inadequate to the management needs of third sector executives. Organizational administrators often double as counselors and other service providers, to the detriment of the administrative capability of the organization.
DESC.: Nonprofit organizations; Executives; Management; Skills; Decision making; Effectiveness
CLASS. CODES: 2100 (CN=Administrative & management personnel); 2200 (CN=Managerial skills)

Y013015 100
81019087 
Strategic Plans Increase Capital Campaign Success
Harman, William James
Fund Raising Mgmt v12n6 PP: 38-41 Aug 1981
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 4 Pages
AVAIL.: ABI/INFORM
The key elements of the comprehensive campaign planning process include: 1. endorsement of and commitment to the process by the governing board, the president and senior staff, 2. comprehensive internal review, by board and staff, concerning mission, programs, external factors, and all critical issues, 3. external assessment of the internally-generated data by 50-100 of an institution's most influential and affluent constituents, 4. development of a working case statement which includes only those programs validated and verified as ''high priority'' in the internal survey, 5. establishment of a select group of study/survey participants to formulate the strategic development plan, 6. staff creation of detailed tactical or operating plans to support the strategic decisions, 7. approval by the governing board of all plans, case statements, staffing, and budget, 8. completion of all required preparatory tasks for timely implementation of the plan, and 9. implementation. When the first phase of the process-identifying the critical issues, concerns, and needs of the organization through an internal study-is completed, the responsibility for creating the tactical plans rests with the development office. A successful campaign will improve the effectiveness of future annual programs.
DESC.: Capital; Campaigns; Fund raising; Strategic; Planning; Nonprofit organizations; Guidelines
CLASS. CODES: 2300 (CN=Planning & strategy)

Y013015 101
81017881 
A Survey of Recent Research in Health Economics
Bertorelli, Linda M.
American Economist v25n1 PP: 5-9 Spring 1981
ISSN: 0002-8290
Jrnl Code: AME
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 5 Pages
AVAIL.: ABI/INFORM
Health economists use several analytical approaches in their research. Cost-benefit analysis puts a dollar value on all outcomes. This approach should be distinguished from cost-effectiveness analysis, which assigns priorities on alternative expenditures but does not require dollar values on human life. The production function approach uses mathematical relationships indicating outputs which result from various input combinations. Another approach, regression analysis, is limited by the problems of including the legal and human aspects of health care in the research. Modern hospitals suffer from excessive costs and administrative difficulties. One study shows that US hospitals are predominantly nonprofit voluntary organizations. Also, when given the choice, the public prefers voluntary hospitals to municipal ones. A partial solution to the general practitioner shortage is the use of new health practitioners. Studies indicate that physician assistants and nurse practitioners can be a positive addition to medical care. Equations. References.
DESC.: Health economics; Health care industry; Workforce; Shortages ; Benefit cost analysis; Production functions (ECON)
CLASS. CODES: 1100 (CN=Economics); 8320 (CN=Health care industry)

Y013015 102
81010079 
Needed Reforms in Federal Grant Procurement Management
Zemansky, Stanley T.
Government Executive v13n4 PP: 30, 32, 34-35 Apr 1981 CODEN: GVEXAW
ISSN: 0017-2626
Jrnl Code: GOV
DOC. TYPE: Jrnl Pap. LANG.: Eng. LENGTH: 4 Pages
AVAIL.: ABI/INFORM
The Office of Federal Procurement Policy (OFPP) has provided a Grantee Procurement System Certification program to reduce inefficiency in federal aid programs. Compliance with the program would exempt the grantee from federal terms at odds with the grantee's laws. The OFPP's proposed Uniform Procurement System (UPS) would provide uniform procedures for governmental and non-profit organization recipients and would provide for training. While the system is not yet fully implemented, it has already been revised, and another complete revision should not be issued. New recipients will be required to fill out checklist describing their system and to correct unsatisfactory administrative procedures. More regulations should be avoided, and only basic policies should be enunciated. So far, communications with state and local jurisdictions has been poor, and procedures for their input should be established, since each procurement situation is unique in some way. It is appropriate that the OFPP be the single focalizing agency to guarantee coordination of local procurement under assistance policy. Further, the Office of Management and Budget's Circular A-102 has been generally acceptable, but there is potential in the current revision for over-regulation. The OFPP' recommendation is to be supported insofar as it includes reaffirmation of maximum reliance on state and local grantee management, grantee certification, uniformity, expansion of coverage of small, minority, women, and labor surplus contracting, and reduction of fraud and waste. The opportunity for true reform is available.
DESC.: OMB; Grants; Regulations; Costs; Programs; Purchasing; Effectiveness
CLASS. CODES: 9550 (CN=Public sector); 4300 (CN=Law)

Y013015 103
81007687 
The Fair Housing Act in a Discriminatory Market
Lake, Robert W.
Jrnl of the American Planning Association v47n1 PP: 48-58 Jan 1981
ISSN: 9876-543X
Jrnl Code: AIP
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Blacks are burdened with excessive costs of housing search and loss of equity when selling by bias in the dissemination of vacancy information. Current legislation burdens the victims of discrimination with the full costs of enforcement as well. Even if the Dept. of Housing and Urban Development (HUD) assumes power to initiate administrative hearings, meager resources will limit the effectiveness of the process. An affirmative approach should encourage the development of conditions conducive to equal access to housing market information. Vacancy information can be made public by developing an unbiased institutional structure for disseminating information and by bringing vacancy information into the public domain. Policy recommendations to this end include: 1. a basic policy initiative to develop an institutional structure devoted to disseminating market information in a non-discriminatory manner, 2. HUD encouragement of the development of non-profit Housing Information Centers, 3. federal legislation to provide for direct HUD funding of Housing Information Centers, and 4. federal legislation to require owners to file a Notification of Intent to Sell. Tables. References.
DESC.: Civil rights; Fair; Housing; Federal legislation; Blacks; Suburban; Residences; Racial discrimination; Statistical analysis; HUD; Pricing
CLASS. CODES: 4300 (CN=Law); 8360 (CN=Real estate); 6100 (CN=Human resource planning)

Y013015 104
81006791 
Goal Setting and Efficiency in Social Service Agencies
Keating, Barry P.; Keating, Maryann O.
Long Range Planning (UK) v14n1 PP: 40-48 Feb 1981 CODEN: LRPJA4
ISSN: 0024-6301
Jrnl Code: LRP
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Setting clear objectives and using the indicator/operational target approach to performance measurement can improve performance in non-profit agencies. Indicators are variables that provide information on the effect of an agency's actions on overall objectives. Operational targets maximize control over indicator movements and ensure that the agency is exerting the desired effort to meet objectives. After setting reliable targets/indicators, the proper incentives must be used to motivate the agency to maximize the difference between the obtainable budget and minimal total service cost. The incentives should insure that agency administrators will respond to the means used in evaluating their performance. The accountability measures used must be appropriate. A system of checks should be made to see that service quality does not suffer. Managerial control over the residual, as well as some inter-agency competition might also improve performance. Diagram. References.
DESC.: Nonprofit; Social services; Agencies; Goal setting; Efficiency; Objectives; Incentives; Budgets
CLASS. CODES: 1200 (CN=Social policy); 2300 (CN=Planning & strategy)

Y013015 105
81004944 
Challenge of the 1980s: Keeping Up with Technology
Winchell, Stephen H.
Fund Raising Mgmt v11n12 PP: 30-35, 39 Feb 1981
ISSN: 0016-268X JRNL CODE FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
The telephone is a misunderstood and relatively underutilized medium of comunication by fund raisers, in spite of the fact that, other than face-to-face contact, it is the most personal form of communication. Studies reveal that the telephone will generate a percentage of contributors 2-5 times that produced by the use of direct mail alone. The uncertainty of using the telephone has been removed by tests that analyze and interpret phone marketing campaigns and have proved its cost-effectiveness. Many opportunities in the future will become available to fund raisers by means of telemarketing and laser computer technology. High quality printing capabilities will be vastly improved by the new technology so that the traditional trade-off between high speed and high quality in computer letter printing will be less significant. However fund raisers must remember that the new technology will not be able to make up for poorly written packages; well-written direct mail copy will remain the key to successful direct mail. As the costs of the new computer technology decrease, small non-profit organizations will be able to benefit from it to a greater degree. Charts. Illustrations.
DESC.: Fund raising; Changes; Technology; Nonprofit organizations; Telephone selling; Lasers; Printing; Direct mail campaigns
CLASS. CODES: 7300 (CN=Sales & selling); 8650 (CN=Electrical & electronics industries); 7200 (CN=Advertising)

Y013015 106
81004111 
LIMRA: The Life Insurance Marketing and Research Association
Anonymous
Life Association News v76n2 PP: 113-120 Feb 1981
ISSN: 0024-3078
Jrnl Code: LAN
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
There are many facets to the role of the Life Insurance Marketing and Research Association (LIMRA): 1. It is a management consulting organization offering interpretation of research and diagnosis of problem. 2. It is an educational entity offering texts, schools, and seminars. 3. It is a forum for the exchange of ideas among its members, some 350 firms in the US and Canada. LIMRA's mission is to improve the marketing efforts of the insurance industry through research and analysis. It is primarily company-oriented. The association has created and administers the Aptitude Index Battery test that measures a candidate's chances of success in the insurance selling business. Jointly with the National Association of Life Underwriters, it conducts a biennial Survey of Agency Opinion to provide a current synopsis of the activities and attitudes of the field force. It is a nonprofit organization providing invaluable marketing information to the insurance industry. It maintains a large reference library, and its research efforts are kept as objective as possible.
DESC.: LIMRA; Services; Insurance industry
CLASS. CODES: 8200 (CN=Insurance industry)

Y013015 107
81003095 
Recession: A Boom Time for Financial Executives
Smith, David F.
Financial Executive v49n1 PP: 24-25 Jan 1981 CODEN: FIEXAW
ISSN: 0015-1998
Jrnl Code: FEX
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Despite the leak economic outlook, opportunities for financial executives keep growing as business depends on strong financial management to reinforce cost effectiveness and fiscal discipline. The quest for financial management extends beyond the private sector. Local and state governments, philanthropic foundations, health institutions, colleges and universities, and other non-profit organizations are raising salaries to attract financially trained executives. Financial opportunities are as varied as they are numerous. By following some simple rules, the financial executive can capitalize on these opportunities: 1. Get around-join professional societies and attend workshops and conventions. 2. Publicize yourself-contribute articles to business and professional Jrnls and accept speaking engagements. 3. Build your knowledge-work toward advanced degrees, take special courses, and broaden managerial skills. 4. Be creative-look for creative solutions to old problems and become known as a constructive and innovative thinker. The rigors of conducting business in an increasingly complex world economy demand people with the discipline and vision found in financial executives. Korn/Ferry's National Index of Executive Vacancies is discussed.
DESC.: Recessions (ECON); Financial executives; Financial management; Cost; Effectiveness
CLASS. CODES: 1100 (CN=Economics); 3100 (CN=Capital & debt management); 2100 (CN=Administrative & management personnel)

Y013015 108
81002941 
Non-Profits Must Counter Limited Funds, Government
Wattleton, Faye
Fund Raising Mgmt v11n11 PP: 30-32 Jan 1981
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Non-profit organizations are faced today with shortages of both funds and people. A growing number of charitable organizations are competing for finite resources, and all are experiencing an increased amount of government intervention in the funds-raising process. It is evident that the independent sector just rebuild and retrench in order to survive. An 8-point program will help the independent sector solve the problems of limited resources and governmental intervention: 1. a complete self-assessment of roles and the ability to survive, 2. adoption of modern management techniques, 3. improvement of public image to enhance the climate for giving, 4. a review of sources of resources, 5. establishment of new ways of attracting volunteer workers, 6. active participation of the independent sector in public policy issues, 7. a new willingness to engage in controversy if it is part of the essential mission of independent groups, and 8. a commitment to collaboration between and among donors and donees in the non-profit segment of the business community.
DESC.: Nonprofit organizations; Regulation; Consumerism; Advocacy; Lobbying; Strategy
CLASS. CODES: 4300 (CN=Law); 2400 (CN=Public relations)

Y013015 109
81002921 
CEOs of Nonprofit Organizations Agree: Communicate or Perish
Leaper, Rae
Jrnl of Organizational Communication v10n1 PP: 9-19 1980
ISSN: 0162-5659
Jrnl Code: JOC
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Interviews with top executives of 81 nonprofit organizations reveal that communications is basic to holding an organization together. Most feel that the organization would collapse without proper communication. However, they cited lack of sufficient money and staff as the main reasons for insufficient communications. They consider communications as part of the management function, and they believe that it can solve many problems of nonprofit entities, although it cannot solve energy- or inflation-induced problems. Future areas of communication concern voiced by respondents were winning public support, inflation, and government regulation. Most organizations use a variety of methods of communicating with employees and the public. The print media dominate, and executives reported a good deal of trouble in devising systems to measure whether or not their communications efforts are achieving the desired results. Most believe that communications will expand and become more sophisticated, and most predict communications budgets will increase. Tables.
DESC.: Nonprofit organizations; communication; Programs; Public relations; Practices; Attitudes; Chief executive officer; Surveys
CLASS. CODES: 2400 (CN=Public relations); 2100 (CN=Administrative
& management personnel)

Y013015 110
80023896 
A Rationale for Corporate Social Reporting: Theory and Evidence from Organizational Research
Tinker, A. M.; Lowe, E. A.
Jrnl of Business Finance & Accounting (UK) v7n1 PP: 1-17 Spring 1980
ISSN: 0306-686X
Jrnl Code: JBF
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
The traditional methods of measuring corporate performance have been reappraised in light of the expansion of the government and not-for-profit sectors, the growth of monopolistic practices, and a decline in confidence in traditional economic indicators. Society's desire to override the market imperative with social and humanitarian goals has led to a relatively new area of inquiry termed ''social reporting.'' The performance measures used in any social reporting system are derived from a view of the role and function of the corporation in society. Attempts to formulate a concept of effectiveness frequently emphasize the interests of one party or another. If appropriately defined in a way which treats corporations as totalities, effectiveness can provide an integrated framework for identifying those interests that are shared by individuals, groups, and the corporation. A universe of alternative productive possibilities (budgets) is presented. It represents the ways in which each group may be tied to the enterprise. A subset market is developed which contains the budgetary alternatives that are acceptable to all parties. The attempt is made to isolate the potential regions for agreement and disagreement by interested parties. Charts. References.
DESC.: Social; Reporting; Corporate; Performance; Organizational; Goals; Organization theory; Research
CLASS. CODES: 2500 (CN=Organizational behavior)

Y013015 111
80023822 
Management Accounting Techniques for Not-for-Profit Enterprises
de Oliveira, Fred H.
Management Accounting v62n5 PP: 30-34 Nov 1980 CODEN: MGACBD
ISSN: 0025-1690
Jrnl Code: NAA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Common profit-oriented management accounting techniques can alleviate some of the often-noted inefficiency in not-for-profit enterprises. The financial manager of a non-profit entity shares with the corporate controller 7 basic functions: 1. planning for control, 2. reporting and interpreting, 3. evaluating and consulting, 4. tax administration, 5. government reporting, 6. protection of assets, and 7. economic appraisal. Non-profit and profit organizations are similar in their conversion of economic resources into goods or services that will be used in society, and are different in: 1. organizational objectives, 2. sources of resources, and 3. regulation and control. The principal weakness in the traditional not-for-profit accounting system is that it presupposes either alternative outcomes can be measured in comparable units, or outcomes and their costs are measurable in additive units. Either of these are true in most not-for-profit situations. Management accounting allows managers to budget for capital outlays, 2. operating expenses, and 3. capital maintenance. References.
DESC.: Management accounting; Nonprofit organizations; Private enterprise; Comparative analysis; Accounting; Procedures; Cost accounting; Capital budgeting; Long term; Planning; Control; Capital; Maintenance
CLASS. CODES: 4100 (CN=Accounting); 1100 (CN=Economics); 3100 (CN=Capital & debt management); 5100 (CN=Facilities Management)

Y013015 112
80023821 
Does Anyone Understand Nonprofit Reports
Weis, William L.; Tinius, David E.
Management Accounting v62n5 PP: 25-29 Nov 1980 CODEN: MGACBD
ISSN: 0025-1690
Jrnl Code: NAA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
It is presently impossible to interpret the basic data needed for reliable productivity and performance measurements in the nonprofit sector, due to a reporting format that is indiscernible to even those highly trained as financial analysts. There is a wide schism between where nonprofit financials reports should be and where they are. The compelling case against the fund accounting format, which blurs organization-wide measures of operating performance, has built up over 3 decades. However, today's arguments for consolidated, organization-wide reporting by nonprofit entities are basically the same as in the past, and improvements are still years away. Nonprofit organizations must provide performance reports which are reliable, relevant and understandable. Without such reports, the ''Proposition 13 mentality'', which in partly nurtured by the belief that nonprofit organizations are shielded from public scrutiny by obscure reporting practices, will continue to spread. This will result in: 1. reduction in needed services' quality and quantity, and 2. no improvement in the organizations' efficiency and effectiveness. Tables. References.
DESC.: Nonprofit; Financial; Reports; Funds; Accounting; Reforms; Municipal accounting
CLASS. CODES: 4100 (CN=Accounting); 9550 (CN=Public sector)

Y013015 113
80021764 
Planning for Research Freedom at SRI
Cook, Charles J
Planning Review v8n4 PP: 27-30 Jul 1980
ISSN: 0094-064X
Jrnl Code: PLR:
DOC. TYPE: Jrnl Pap. LANG.: Eng
AVAIL.: ABI/INFORM
SRI International (SRI), a tax-exempt, not-for-profit, applied-research organization incorporated in California, has been very successful since its 1946 founding without benefit of a formal, corporate strategic plan. However, several things convinced its leaders of the effectiveness and desirability of such planning: 1. the conviction that such planning would enhance the entrepreneurial environment which is one of the organization's main strengths, 2. an increasing need for SRI to move more quickly in the marketplace, 3. need for effective allocation of capital resources, and the need to provide for a diversity and balance of research skills. To accomodate the need for both top-down leadership and bottom-up flexibility, a double hierarchy of management is being evolved: a Decision Hierarchy, or line management structure, and a Strategy Hierarchy, a matrix management approach to market innovation. The strategic hierarchy has given top management greater sensitivity to market trends, has speeded response to the market environment, has provided long-term focus, and has aided professional growth.
DESC.: Case studies; Strategic; Planning; Hierarchies; Nonprofit organizations; Strategic management; Management styles; Corporate planning
CLASS. CODES: 9110 (CN=Company specific); 2300 (CN=Planning & strategy); 2500 (CN=Organizational behavior)

Y013015 114
80016855 
Profitability in the Nonprofit Environment
Ryan, Joseph E.
Jrnl of Systems Mgmt v31n8 PP: 6-10 Aug 1980 CODEN: JSYMA9
ISSN: 0022-4839
Jrnl Code: JSM
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
The most significant operational difference between the private and public sectors of the economy is that private companies are in business to make a profit and public organizations are not profit motivated. Activities occurring in the private sector may be translated into monetary terms and measured. Profit motivated organizations are successful when revenues exceed costs. Such a measurement of success and achievement is more difficult to make when an organization's major product is service, and a balance is sought between costs and revenues. Management control systems can be effective in evaluating nonprofit motivated performance. The line organization must be involved in its evolution, and the system must be of use in the actual management tasks to be performed. The system must be designed to assist in channeling the resources available towards accomplishment of the organizational goals. The system must be developed from an organizational perspective and not on a departmental basis. Table. Figure. References.
DESC.: Nonprofit organizations; Performance evaluation; Performance ; Measurement; Effectiveness; Management controls; Public sector; Control systems
CLASS. CODES: 6200 (CN=Training & development); 9550 (CN=Public sector)

Y013015 115
80015577 
Network Eases Service's Growing Pains by Augmenting Administrative Tools
Kenyon, Max F.
Computerworld v14n30 PP: SR/34-35 Jul 28, 1980 CODEN: CMPWAB
ISSN: 0010-4841
Jrnl Code: COW
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Wisconsin Physicians Service (WPS) is able to handle a growing work load with the aid of a distributed network of minicomputers tied into an IBM 3031. Among its many responsibilities, WPS is a fiscal intermetiary for Part B of Medicare in the state and is a Professional Standards and Review Organization (PSRO) contractor for 17 PSROs throughout the US. Both cost-effectiveness and the monitoring function must be taken into account with the volumes of data required for up to 300, 000 discharges/year for each PSRO.WPS selected a Wang VS system. A complete VS system is located at WPS headquarters, with 6 additional systems at various PSRO sites, and 19 more systems are to be added in the future. A year's worth of history on the VS is stored on-line at each location. WPS not only gathers data, it also aids the PSRO in assimilating the data, and it carries out comparative analyses to determine potential aberrancies in the patterns of both hospitals and physicians.
DESC.: Nonprofit organizations; Case studies; Distributed processing (DP); Minicomputers; Networks; Data processing
CLASS. CODES: 9110 (CN=Company specific); 5200 (CN=Communications & information management)

Y013015 116
80015450 
Comparing the Objectives: Trueblood and SFAC No. 1
Mintz, Steven M.
Woman CPA v42n3 PP: 15-21 Jul 1980 CODEN: WCPAAR
ISSN: 0043-7271
Jrnl Code: WCP
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Both the 1973 Trueblood Committee Report, ''Objectives of Financial Statements, '' and the 1978 Statement of Financial Accounting Concepts (SFAC) No. 1, ''Objectives of Financial Reporting by Business Enterprises, '' seek to establish objectives upon which the evaluation of present and proposed accounting principles can be made. Both see objectives as influenced by political, social, economic, and legal considerations and by the environment.Similarities between the include: 1. focusing first on the information needs of investors and creditors to provide information for making investment decisions and assessing prospective cash flows and 2. using accrual accounting in earnings measurement. The differences are that the study group deals with objectives of financial statements, while SFAC concentrates on broader financial reporting objectives. SFAC No. 1 also does not cover government and not-for-profit reporting, the use of current values in financial statements, financial forecasts, and social reporting. It shifts some of the burden for providing and using financial information for decision making onto management acting on behalf of users and onto users to educate themselves. Tables. References.
DESC.: FASB statements; Financial accounting standards; Financial reporting; ICPA; Financial statements; Studies; Accounting standards; Objectives
CLASS. CODES: 4100 (CN=Accounting)

Y013015 117
80015201 
Auditing and Accounting for Program Efficiency and Management Efficiency in Not-for-Profit Entities
Charnes, A.; Cooper, W. W.
Accounting, Organizations & Society (UK) v5n1 PP: 87-107 1980
Jrnl Code: AO
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Under ''comprehensive audit'', the auditor assumes responsibility for the aspect of management that is designed for audit and the way the audit is conducted, as well as third party groups to be serviced by the audit process. A measure of efficiency for not-for-profit entities is explained and illustrated by data from Program Follow Through, a large scale social experiment in US public school education.The Data Envelope Analysis (DEA) approach can help to supply part of the sustained pressure that is needed for efficiency in public organizations or not-for-profit entities when the market methods of competitive economics are not a really viable alternative. The procedures associated with DEA reverse the relations between statistics and substantative theory that are customary in most of the social sciences. Tables. Graphs. Equations. References.
DESC.: Nonprofit organizations; Accounting; Auditing; Efficiency; Accounting theory; Decision making; Models
CLASS. CODES: 4100 (CN=Accounting)

Y013015 118
80012746 
Board Power and Organizational Effectiveness Among Human Service Agencies
Provan, Keith G.
Academy of Mgmt Jrnl v23n2 PP: 221-236 Jun 1980 CODEN: AMJOD6
ISSN: 0001-4273
Jrnl Code: AMA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Recently, researchers have focused on the ways in which organizations adapt to and interact with their external environments. In this open system view, emphasis has been on a number of organizational components that act to buffer the organization from the uncertainties of its environment. The board of directors has been one such boundary spanning element that has caused significant interest. An examination is made of the importance of an externally powerful board of directors to the effectiveness of 46 human service agencies operating within the same community.An examination of the effectiveness of nonprofit human service agencies in terms of the capacity of their boards of director to influence sources in funding reveals that agencies have been able to attract important and influential members of the community and its power structure to serve on their boards. By having a ''powerful'' board of directors as defined by various prestige, size, and association measures, an agency will be effective in terms of its ability to obtain large amounts of funding if these amounts are consistent with that which was gained in recent years. One salient conclusion is that agencies currently receiving considerable funds need a powerful board to help maintain funding levels. Tables. References.
DESC.: Boards of directors; Power; Social services; Programs; Effectiveness; Studies; Prestige; Statistical analysis; Regression analysis ; Correlation analysis
CLASS. CODES: 2100 (CN=Administrative & management personnel); 1200 (CN=Social policy)

Y013015 119
80007512 
Accounting for Non-Profits-A Challenge to Educate
Archibald, Paul
Massachusetts CPA Review v54n1 PP: 24-25 Jan/Feb 1980 ISNN: 0025-4770
JRNL CODE: MCP
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Many directors or managers of non-profit organizations do not understand financial statements drawn up in accordance with generally accepted accounting principles. They are often confused by accrual-basis statements, and do not understand capitalization and depreciation of fixed assets, receivables, payables, and deferrals. Consideration of investments, often overlooked on non-profit balance sheets, can have a beneficial effect on an organization's effectiveness. Statements reflecting total revenue and expenses, including that on credit, can bring about a review of an organization's total activity and the measurement of its effectiveness during the period.Professionals who serve non-profit organizations as auditors, advisors, and accountants have a real challenge to educate the managers and directors of such organizations. The teachers will learn, and the communities, better served by institutions that are well run, will gain as well.
DESC.: Nonprofit organizations; Accounting; Financial statements; Education
CLASS. CODES: 4100 (CN=Accounting)

Y013015 120
80006277 
Productivity and Efficiency in Human Service Organizations as Related to Structure, Size and Age
Glisson, Charles A.; Martin, Patricia Yancey
Academy of Mgmt Jrnl v23n1 PP: 21-37 Mar 1980 CODEN: AMJOD6
ISSN: 0001-4273
Jrnl Code: AMA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Although much interest in and pressures for ''accountability'' in the public arena exist, little attention has been paid to the development and testing of models that explain variation in the performance of human service organizations. In organizations that do not have clear output indicators, such as sales volume or annual profits, it is difficult to pinpoint criteria that are useful or applicable in the measurement of performance. Regardless, a need for establishing performance criteria and for understanding the determinants of successful performance exists. The demands of decision makers for relevant and comparable data across organizations emphasizes this need.An Examination of the relationship of productivity and efficiency to the organization's structure, size, and age indicated that a highly centralized authority structure is the most powerful direct determinant of productivity and efficiency. Further, the findings suggest that average staff tenure is slightly more important than organizational age for understanding the origins of internal organizational structure. As was expected, the effects of size on structure proved to be curvilinear and, in relation to formalization, positive in addition. The results also underscore the dilemma in which human service administrators find themselves. Regarding, organizational well-being, they are advised to focus on productivity and efficiency. On the other hand, in relation to staff and client satisfaction, they are pressured to emphasize quality and effectiveness. References. Tables. Figures.
DESC.: Social services; Programs; Organizational; Structure; Size; Age; Productivity; Efficiency; Organizational plans; Centralized; Authority ; Studies; Models; Centralization; Statistical analysis
CLASS. CODES: 1200 (CN=Social policy); 2300 (CN=Planning & strategy)

Y013015 121
80005621
'Invisible' Resource: Women for Boards
Schwartz, Felice N.
Harvard Business Review v58n2 PP: 6-14, 18 Mar/Apr 1980 CODEN: HABRAX
ISSN: 0017-8012
Jrnl Code: HBR
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
There has been an increased number of women on corporate boards in recent years, but only 1.8% of the directors of the to 1,300 boards are women. Practically without exception, these women have high visibility for their achievements in government, education, and nonprofit circles. However, there are hundreds of other high achievers who are not so visible. The problem for chairmen and nominating committees is twofold: 1. to identify and choose the best of this unknown but talented pool of candidates, and 2. defining and communicating their expectations for women.A positive feature of women's presence in the boardroom is that they desire to learn and their position as representatives of a new phenomenon have permitted them to ask questions more freely than men. For both men and women, the move from a functional position to the position of director requires a shift from a concern with management to a concern for policy. New members need guidance and encouragement from the chairman. In essence, the challenge of the chairman is to disregard gender and promote all the strengths women have which will assist them in expressing themselves in the boardroom. To assist corporations in assessing a comprehensive national collection of accomplished and distinguished women candidates for their boards, Catalyst was founded in 1977. Catalyst is a national nonprofit organization that promotes the use of women in corporations and the professions.
DESC.: Women; Directors; Boards of directors; Contributions; Manypeople
CLASS. CODES: 2100 (CN=Administrative & management personnel)

Y013015 122
80004652 
How Orchestras Measure Internal Performance
Hallbauer, Rosalie C.
Management Accounting v61n8 PP: 54-57 Feb 1980 CODEN: MGACBD
ISSN: 0025-1690
Jrnl Code: NAA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Even though nonprofit managements do not view their organizations as businesses, they do have the same problems as profit-making companies and can use the same tools. In a nonprofit enterprise, there are 3 sources of income: 1. earned, 2. contributed, and 3. investment revenue. To see if the relationships between revenue sources and expense types shown in the earlier studies were valid, a survey of orchestras was made. The survey was also designed to find out the types of financial statements that orchestras prepare as well as how they evaluate the efficiency of their operations. The survey showed that many problems occur because of the way reports are prepared and how they are used. Any variances between the budget and actual expenditures should be developed as soon after the end of the month as possible so that problems can be caught early and corrected. The use of performance margins would also be useful in determining which programs are strong and which have to be subsidized by them. Tables.
DESC.: Performing arts; Musicians; Nonprofit organizations; Internal; Performance; Measures; Performance evaluation; Surveys; Costs; Revenue; Budgets; Operating budgets; Financial management
CLASS. CODES: 6200 (CN=Training & development); 3100 (CN=Capital & debt management)

Y013015 123
80003912 
Organization Structure and Performance: A Critical Review
Dalton, Dan R.; Todor, William D.; Spendolini, Michael J.; Fielding, Gordon J.; Porter, Lyman W.
Academy of Mgmt Review v5n1 PP: 49-64 Jan 1980
ISSN: 0363-7425 JRNL CODE AMR
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Organization structure may be considered the anatomy of the organization, furnishing a foundation within which the organization functions. Organizational structure is believed to impact the actions of organization members. Organizational performance or effectiveness as a variable dependent on structure has been perceived and measured in a number of different ways. One technique is to depend heavily on ''hard'' performance criteria: sales, gross profit, production, commissions, and services rendered (non-profit organizations). Supervisor appraisals, self-perceptions, and similar measures are considered ''soft'' and less indicative of ''bottom line'' organizational performance. Knowledge of structure-performance relationships can be improved in the following ways: 1. More research is required bceause the associations between formalization/standardization and performance have been viewed at the subunit level in limited studies. 2. Hard measures of performance should be employed as dependent variables. 3. Attempts should be made to shift from a near-exclusive emphasis on managers and professionals to one that includes blue collar and nonprofessional employees, particularly in the category of ''structuring'' activities. 4. Longitudinal studies in the area of structure-performance relationships would permit responsible interpretations of causality in the associations between structure, performance, and other situational variables. References. Tables.
DESC.: Organizational; Structure; Performance; Models; Size; Strikes; Turnover; Employee turnover; Dimensions; Standardization; Centralization; Specialization; Management science
CLASS. CODES: 2300 (CN=Planning & strategy); 6300 (CN=Labor relations); 6100 (CN=Human resource planning); 2600 (CN=Management science/Operations research)

Y013015 124
80001989 
Instilling Activism in Trustees
Stern, Alfred R.
Harvard Business Review v58n1 PP: 24-26, 28, 32 Jan/Feb 1980 CODEN: HABRAX
ISSN: 0017-8012
Jrnl Code: HBR
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Although the profit motive is not part of the running of non-profit organizations, the demand for thoughtful budgeting, cost accounting, and financial skills still exists. Voluntary community hospitals especially need leadership, reciprocal education, and future planning. If these hospitals are to operate effectively, 3 elements are needed: 1. Responsible leadership must be identified and given incentive. 2. Trustees and institutional executives alike must be educated to the demands being made on them. 3. Future challenges must be assessed and prepared for ahead of time.The experience of the Mount Sinai Medical Center in New York City has led to significant movement toward 2 major goals within the Medical Center: 1. to develop a philosophy of change, and 2. to provide a catalyst for change. Members of the medical and management staffs have become more knowledgeable and aware of the planning process in all aspects of their work. The trustees have been encouraged to search for the finest talent available to fill openings on the board. New Board members are given a chance to actively participate on board committees. The chairman has established a policy of availability and has a commitment to a moral and social obligation to learn about the institution served.
DESC.: Nonprofit organizations; Hospitals; Trustees; Boards of trustees; Roles; Responsibilities; Leadership; Planning; Administration; Case studies
CLASS. CODES: 8320 (CN=Health care industry); 2100 (CN=Administrative & management personnel); 9110 (CN=Company specific)

Y013015 125
79020630 
An Aspect of the Profession's Social Commitment
Dalsimer, John Paul; Dascher, Paul E.; Benjamin, James J.
CPA Jrnl v49n11 PP: 13-17 Nov. 1979 CODEN: CPAABS
ISSN: 00?4-2049
Jrnl Code: CPA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Due to the lack of effectiveness of support programs because of poor coordination, inadequate publicity to attract applications for service, and a lack of follow-up or evaluation, Community Accountants was formed. Community Accountants was incorporated as a nonprofit organization of accountants. Community Accountants' services are provided without cast; therefore, specific screening criteria were established to insure that the organization's need was real, the ability to pay was missing, and potential for survival was viable. Community Accountants has made a special effort to help nonprofit organizations establish and install bookkeeping systems, train personnel, and prepare budget and financial reports. Last year, the service served slightly more than 200 new individuals or organizations of varying size and donated more than 4, 000 hours of volunteer time. In a survey conducted on the effectiveness of Community Accountants, it was found that one-third of the organizations polled had hired a professional accountant or contracted for accounting services since dealing with Community Accountants. Table. References.
DESC.: Accounting; Social responsibility; AICPA; Professional responsibilities; Organizational; Services; Performance evaluation; Studies
CLASS. CODES: 4100 (CN=Accounting); 2400 (CN=Public relations); 6200 (CN=Training & development)

Y013015 126
79018530 
Community Attitude Measurement: A Methodology for Social Applications of Marketing Research
La Placa, Peter J.; Laric, Michael V.
European Research (UK) v7n3 PP: 122-129 May 1979
ISSN: 0304-4297
Jrnl Code: EUR
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Long an important component of the business system, marketing has recently been expanded in scope to encompass nonprofit organizations and public-sector institutions. There is a rapidly growing body of knowledge emerging in the field comprised of diverse applications of marketing technology in the public sector. Some of these are marketing of: 1. political candidates, 2. rapid transit systems, 3. residential communities, and 4. health care systems. These are all examples of non-traditional applications. Marketing research techniques were used to provide information for public policy decision-making. The research focused on attitudes of community residents in an urban neighborhood towards several quality of life measures. The results show a gap between a priori and a posteriori perceptions of several publics who share the community. Findings were used to develop priorities by policy makers in allocating public funds. Chart. Tables. References.
DESC.: Market research; Social; Applications; Public policy; Policy making; Social research; Urban; Quality of life; Social planning; Community development; Case studies
CLASS. CODES: 7100 (CN=Market research); 1200 (CN=Social policy; 9110 (CN=Company specific)

Y013015 127
79016221 
Improving the Efficiency of Non-Profit Organizations
MacCrimmon, D. Scott
CA Magazine (Canada) v112n8 PP: 101-103 Aug. 1979 CODEN: CCHAA5
ISSN: 0317-6878
Jrnl Code: CCA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
In 1972, it was estimated that there were 35, 000 Canadian organizations providing health, education, welfare, and humanitarian services. Since most operate with restricted budgets, it is important that effective use be made of all the resources they possess. The achievements of non-profit associations are not measured in dollar terms, and the objectives are usually service-oriented, toward either the membership or some segment of the community. These bodies are usually headed by either volunteers or elected board members and administered by people who are technically trained for the field within which the organization operates. However, there is no guarantee that technical training and competence will translate into administrative ability. To keep problems to a minimum, there should be a balanced board of directors that include knowledgeable business and professional people. Adequate accounting procedures should be set up to ensure proper financial control. A formal organizational structure should be established, and there should be periodic reviews of the organization's aims and objectives.
DESC.: Administration; Efficiency; Improvements; Nonprofit organizations; Internal controls; Boards of directors; Financial management ; Structure; Objectives
CLASS. CODES: 4100 (CN=Accounting); 2100 (CN=Administrative & management personnel); 3100 (CN=Capital & debt management)

Y013015 128
79012807 
Common Sense in the Broad Scope Audits of Government Agencies
Gibbs, Margaret; Gibbs, George
Jrnl of Business (W Paul Stillman School of Business) v17n2 PP: 9-19 May 1979
ISSN: 0021-9401
Jrnl Code: JBZ
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Throughout the world, inflation and unemployment continue to be issues of great concern. Analysis of the problem leads to a discussion of productivity because inflation results partly from a shortage of goods and services. Business, government, and not-for-profit organizations must make an effort to increase productivity. In an attempt to measure productivity and judge competence, the General Accounting Office (GAD) has developed a new concept, called the "Broad Scope Audit", which consists of 3 elements: 1. financial integrity and compliance with applicable laws, 2. standards of effectiveness, efficiency, and economy, and 3. achievement of goal standards. It is hoped that the Broad Scope Audit will become recognized and used as a management tool as the necessary criteria become adequately developed. References.
DESC.: GAO-US; Government; Auditing; Effectiveness; Audits; Productivity; Nonprofit organizations; Productivity measurement
CLASS. CODES: 4100 (CN=Accounting)

Y013015 129
79012090 
How Can Technology Be Matched with Users
Stone, Jack
Computerworld v13n26 PP: 17 June 25, 1979 CODEN: CMPWAB
ISSN: 0010-4841
Jrnl Code: COW
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
The measurement of the coefficient of technology absorption for a user population is complex. Ted Owens and Roy Lock of a nonprofit organization called Appropriate Technology International, Inc., Washington, D.C., offer their own guidelines: 1. Although occasional breakthroughs in technology occur which can be rapidly assimilated by vast numbers of users, most successes occur through incremental technology improvements. 2. Technology must be at a level craftspeople can understand, work with, and build upon. 3. A new technology must embrace the social and political circumstances of the individuals involved. 4. To be accepted, a new technology should represent a significant improvement in the current quality of living. Failure to meet these criteria is the reason that many systems proposed by the U.S. to underdeveloped nations have in the past failed. The U.S. failed to take into account the capabilities and resources of the local society to deal with the new technology.
DESC.: Technology; Technology transfer; LDCs; Appropriate technology
CLASS. CODES: 1100 (CN=Economics)

Y013015 130
79009268 
Farewell to the Volunteer Fireman
Goldsmith, Jeff C.
Harvard Business Review v57n3 PP: 1-18 May/June 1979 CODEN: HABRAX
ISSN: 0017-8012
Jrnl Code: HBR
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
A growing public concern is that of the high rate of failure of managers of nonprofit organizations. Often promoted from within, otherwise highly trained professionals do not do well in executive management positions. As a result, many public and quasi-public institutions are operating under fiscal constraints. Selection for leadership often stems from professional eminence, not managerial competence, and is often viewed by the selected professional as an intrusion on a rewarding professional life. It is now vital to recruit top executives with demonstrated administrative competence. A manager with a business background should be sensitive to professional concerns in the administration of a nonprofit enterprise without understanding all the nuances of professional practice. More important, controllers of the selection of top management should consider candidates' effectiveness in working with others and in communicating to the public the importance of the organization's social contribution. The era of fiscal plenty has given way to a time and need for business management.
DESC.: Nonprofit organizations; Management; Problems; Qualifications; Executives; Ability; Authority
CLASS. CODES: 2100 (CN=Administrative & management personnel)

Y013015 131
79009131 
Budget Cuts: Five Expensive Ways to Trim Your Budget
Lampton, William
Fund Raising Mgmt v10n2 PP: 44-45 May/June 1979
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Finance committees are constantly calling upon fund raisers to decrease their budgets. While smaller budgets remove some pressure from the development office by demanding less gift income, efficiency or effectiveness should not be sacrificed to save minimal amounts of money in the short term. Five budget areas which are extremely vulnerable to reduction should never be sacrificed as the total fund raising and public relations effort can be jeopardized. These areas are: 1. size and quality of staff, 2. appearance of facilities, 3. participation in social and civic events, 4. advertising, and 5. use of consultants and attendance at conferences. A decrease in any one of these areas could save a small amount of money at the risk of losing thousands.
DESC.: Nonprofit organizations; Budgets; Colleges & universities; Financial management; Finance committees; Staff; Image
CLASS. CODES: 3100 (CN=Capital & debt management); 2100 (CN=Administrative & management personnel)

Y013015 132
79006710 
Developing Ouantitative and Financial Performance Indicators in Non-Profit Organizations
Sizer, John
Management Accounting (UK) v57n3 PP: 20-24 March 1979 CODEN: MATGBA
ISSN: 0025-1682
Jrnl Code: MAC
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Non-profit organizations, including institutions of higher education, are increasingly required to account for their efficiency and effectiveness. The elusive concepts in higher education such as agreeing on objectives, identifying and measuring the component parts of the institutions, and evaluating performance and effectiveness suggest that only "partial" measures of performance are possible and that a proper balance has to be struck between qualitative and quantitative aspects. Unscambling the joint costs of research and teaching functions and the central services that support them is a major problem facing those who produce financial performance indicators for the research and teaching functions. An absorption costing approach is used to allocate or apportion all costs to cost centers. In higher education, a high proportion of the costs are fixed or period costs. Therefore, incremental costs of extra or fewer students are hard to determine. Table.
DESC.: Costs; Nonprofit organizations; Colleges & universities; Higher education; Cost analysis; Quantity; Quality; Fund accounting procedures (ACC); Performance standards; Objectives; Performance appraisal
CLASS. CODES: 3100 (CN=Capital & debt management); 4100 (CN=Accounting); 6200 (CN=Training & development)

Y013015 133
79005640 
How New Tax Laws Affect Charitable Gifts
Teitell, Conrad
Trusts & Estates v118n3 PP: 48-51 March 1979 CODEN: TRUSB9
ISSN: 0041-3682
Jrnl Code: TRE
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Under the Revenue Bill of 1978, effective Nov. 1, 1978, 60% of net long-term capital gains is deductible before applying the regular income tax rates. Effective Jan 1, 1979, capital gains are no longer a tax preference subject to the 15% add-on minimum tax. However, there has been added an alternative minimum tax to which a small percentage of taxpayers will be subject. The new 60% section deduction decreases adjusted gross income more than the prior 50% section, thus decreasing the measure of the allowable charitable deduction (20, 30, or 50% of a donor's adjusted gross income, depending on the type of gift and the nature of the charitable donee). The net investment income of private foundations is now subject to a 2% tax, retroactive to Sept. 30, 1977.
DESC.: Tax legislation; Taxation; Estate planning; Gifts; Capital gains; Taxes; Income taxes; Contributions; Donations; Charitable foundations; Nonprofit organizations; Tax deductions; Minimum income taxes
CLASS. CODES: 4200 (CN=Taxation); 4300 (CN=Law)

Y013015 134
79002359 
The Fiduciary Duties of Loyalty and Care Associated with the Directors and Trustees of Charitable Organizations
Virginia Law Review v64n3 PP: 449-465 April 1978 CODEN: VLIBAD
ISSN: 0042-6601
Jrnl Code: VLR
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: Virginia Law Review Assn., Univ. of Virginia, School of Law, Charlottesville, VA 22901
The duty of loyalty requires that a director or trustee of a charity put the interests of the charity ahead of any personal interest. The central issue involves benign self-dealing. The self-dealing rules under the trust standard prohibit a trustee or director from providing services to the trust or corporations for compensation. Many courts have adopted a de facto corporate standard of loyalty, which prohibits only harmful self-dealing. Wholesale adoption of the corporate standard, however, could ignore a significant difference between private corporations and charities-the absence of specific beneficiaries or stockholders to act as watchdogs of directors. A duty of loyalty allowing limited self-dealing where the transaction benefits the charity would be desirable. When considering the duty of care standard, it must be realized that an unrealistically high standard would discourage competent individuals from serving on the boards of charities and would possibly reduce the effectiveness of charities. A duty of care based on a negligence principle would strike a proper balance.
DESC.: Trustees; Directors; Nonprofit organizations; Fiduciary responsibility; Fiduciary liability; Court decisions; Due professional care ; Standards
CLASS. CODES: 2100 (CN=Administrative & management Personnel); 4300 (CN=Law)

Y013015 135
79001631 
The Value for Money Audit in Not-for-Profit Organizations
Lathe, S.
RIA Cost & Mgmt (Canada) v52n6 PP: 51-54 Nov/Dec. 1978 CODEN: CSTMA9
ISSN: 0010-9592
Jrnl Code: RIA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Auditors, in the past, have been mainly involved with quantitative information, but auditors of not-for-profit organizations should consider an extension of the audit to encompass the "value for money" concept. The value for money audit is an audit of the economy, efficiency, and effectiveness of an organization's operations. The objectives are: 1. improving economy in the acquisition of assets, 2. improving efficiency in their use and in the administraton of program expenditures, and 3. improving the effectiveness of the organization's programs in achieving their objectives. Management in not-for-profit organization, however, has difficulty in defining objectives, in deciding on the resources required to meet those objectives, and in measuring the efficiency and effectiveness of the organization's operations. Many obstacles must be overcome before meaningful results can be obtained in the audit of a not-for-profit organization as compared to a profit-oriented enterprise. References.
DESC.: Audits; Auditing; Management; Nonprofit organizations; Objectives; Efficiency; Operations; Financial management; Auditors; Financial accounting standards
CLASS. CODES: 4100 (CN=Accounting); 3100 (CN=Capital & debt management)

Y013015 136
780?8909 
Base Salary and Incentive Compensation Practices in Not-for-Profit Organizations
Hellwig, Henry
Compensation Review v10n4 PP: 34-38 Fourth Quarter 1978 CODEN: CPNRBB
ISSN: 0010-4248
Jrnl Code: CPR
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Seventy-six of the 83 not-for-profit organizations that responded to a 1977 survey reported that they do not have an incentive program for their employees, primarily because they think the use of incentives is inappropriate for a not-for-profit organization. Forty seven of the organizations use job evaluation systems for rating and slotting jobs into grades. Sixty-nine organizations base their decisions about salary ranges on the results of their own, commercially available, or association-provided salary surveys. Sixteen report that salaries are determined by negotiation or by top-management decision. Among reasons offered for the lack of incentive plans in most of these organizations are: 1. concerns about the political implications of such plans, 2. concerns about the IRS interpretation of such plans, and 3. concerns about administering the plan and making objective assessments of performance. None of the 7 organizations who do have incentive plans have had them cleared with the IRS. Charts.
DESC.: Nonprofit organizations; Compensation plans; Base pay; Wages & salaries; Incentive plans; Bonus plans; Market prices; Merit Increases; Trends; Surveys
CLASS. CODES: 6400 (CN=Employee benefits & compensation)

Y013015 137
7801829 
Engineering of Fund Raising: Constituency Analysis Primer
Conrad, Joseph E.
Fund Raising Mgmt v9n5 PP: 29-31 Nov/Dec. 1978
ISSN: 0016-268X JRNL CODE FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
By conducting a simple analysis of its constituents, an organization can improve its response rate. One such method, the self-help consumer analysis, can serve as an introductroy instrument. Use of color-coded gift envelopes can be the informational source for developing donor response graph charts concerning: 1. time delay between mainling and receipt, 2. magnitude of giving and duration of effectiveness, 3. monthly time periods. These data provide guidelines for setting a solicitation calender. Frequent constituent review can determine whether additional support can be generated from these sources and can redefine goals, schedules, and priorities attendant to major gift solicitation. Competition for the gift dollar is constantly increasing, and there are not exclusive rights-of-solicitation to any of the constituents. Consumer knowledge, coupled with an institution's cause and its case, provide the foundation upon which successful fund raising is structured.
DESC.: Fund raising; Nonprofit organizations; Constituents; Analysis; Direct mail campaigns; Returns
CLASS. CODES: 7200 (CN=Advertising)

Y013015 138
78017625 
Concept Evaluation & Market Segmentation
Moriarty, Mark; Venkatesan, M.
Jrnl of Marketing v42n3 PP: 82-86 July 1978 CODEN: JMKTAK
ISSN: 0022-2429
JRNL CODE: JMK
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Concept testing is a procedure to measure consumer reactions to a new concept, but such procedures can also be used in testing new services. This study concerns a large nonprofit education services organization interested in developing a set of services in the financial-aid management area for educational institutions which make financial aid available to students-colleges and universities, junior colleges, vocational-technical schools, and state commissions of higher education. The proposed financial-aid management services were: 1. data storage and retrieval, 2. applicant ranking, 3. needs matching, 4. financial aid correspondence, 5. aid dispersement, 6. aid profile, 7. special request report, and 8. custom survey. Concepts #3, #5, #6, and #7 received positive purchase intentions from the 4 market segments. The analysis made it clear that the other concepts should not be considered for introduction at the time. Exhibits. Charts. References.
DESC.: Marketing Studies; Market segmentation; Product acceptance Market planning; Market segments; Target markets (MKT); Questionnaires; Education; Services; Nonprofit organizations; Financial management; Services
CLASS. CODES: 7?00 (CN=Marketing); 3100 (CN=Capital & debt management)

Y013015 139
78014997 
Building Fund Campaign Success Built in 7 Phases
Fauriol, Sandie
Fund Raising Mgmt v9n4 PP: 28-33 Sept./Oct. 1978
ISSN: 0016-268X
Jrnl Code: FUN
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
The Planned Parenthood of Metro Washington (PPMW) conbined determination, faith, and commitment to assure success in raising over $800, 000. This money allowed the Planned Parenthood affiliate to move to new, permanent headquarters. There were 7 phases of the capital campaign plan. Phase one started in October, 1976, when a Building Fund Committee was established and a chairperson selected. Phase 2 was the writing of the Case Statement which identified PPMW leadership, their constituency, and whom they served and where, recorded the history, defined the mission, and revealed the future direction. Goals were established in Phase 3, and activities were started with Phase 4. Phase 5 involved the solicitation of major special gifts. Over 40, 000 pieces of direct mail were sent out during Phase 6. Phase 7 was reserved for analyzing the results of the campaign, acknowledging volunteer paticipation, and holding dedication activities. Charts. Illustrations.
DESC.: Case studies; Fund raising; Nonprofit organizations; Campaigns; Planning; Social services; Institutions
CLASS. CODES: 9110 (CN=Company specific); 1200 (CN=Social policy)

Y013015 140
78011429 
Beyond Philanthropy
Cheatham, Walter M.
Public Relations Jrnl v34n6 PP: 12-15 June 1978 CODEN: PREJAR
ISSN: 0033-3670
Jrnl Code: PRJ
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
Today's managers continue to apply a little over one percent of their gross to corporate giving. Tax laws permit a 5% maximum deductibility. There is a trend toward non-monetary assistance that needs assessment. Business seems obliged to cope up with an appropriate social response in respect to philanthropy. A system involving such elements as efforts toward social goals, promoting commitment in the best interest of all, and rekindling a spirit of voluntarism is necessary. Some businesses have taken steps toward valid, people-oriented courses of action. Washington has tried initiatives to get business involved in social goals. The message got across to the nonprofit organizations and to the federally assisted agencies, but few agencies answered the appeals. Means of assisting in the appeals for philanthropy are money, volunteer manpower, referrals, and voluntary application of management systems and techniques. A socio-economic operating statement can serve as a positive means of recognition for socially productive management initiatives.
DESC.: Social goals; Corporate responsibility; Statements; Accountability; Social responsibility; Social policy; Volunteers; Initiatives
CLASS. CODES: 1200 (CN=Social policy); 2400 (CN=Public relations)

Y013015 141
78008234 
Managing Not-for-Profit Enterprises
Wallender, Harvey W. III; Newman, William H.
Academy of Mgmt Review v3n1 PP: 24-31 January 1978
Jrnl Code: AMR
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
A study on whether management concepts for profit-oriented businesses can be successfully applied to not-for-organizations was performed. It found that the not-for-profit dichotomy represented too diverse a group to isolate any one common factor that would lead to management success. Some not-for-profit organizations were more similar in management operations to profit organizations than to other not-for-profit enterprises. There are certain constraining characteristics in not-for-profit organizations which complicate management: 1. weak customer influence, 2. intangible objectives, 3. reliance on a charismatic leader, etc. These characteristics have an impact on planning in not-for-profit organizations, such as goal conflict which impede rational planning. Organizing is also affected as in the circumstance of decentralization being made more complex. Last, special control problems arise, such as objectives which are hard to measure. Table. References.
DESC.: Management; Nonprofit organizations; Constraints; Nonprofit Enterprises; Studies; Characteristics; Planning
CLASS. CODES: 2300 (CN=Planning & strategy)

Y013015 142
77016236 
AN APPROACH TO PLANNING ORGANIZATIONAL TRANSITION
TODD, RICHARD; RAYMOND, JONATHAN; ET AL.
Public Administration Review V37 N5 PP: 534-538 SEPT./OCT. 1977 CODEN: PBARBM
ISSN: 0033-3352
Jrnl Code: PAR
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: American Society for Public Administration, 1225 Connecticut Ave. NW, Washington, DC 20036
THE STATE OF ARIZONA IS CURRENTLY PURSUING THE CONCEPT OF INTEGRATION OF BEHAVIORAL HEALTH SERVICES. INTEGRATION WOULD IDEALLY IMPROVE THE EFFICIENCY AND EFFECTIVENESS OF MENTAL HEALTH, DRUG ABUSE, AND ALCOHOLISM PROGRAMS AND MAKE THEM READILY AVAILABLE TO ALL RESIDENTS OF A HEALTH SERVICE AREA. THE COMMUNITY ORGANIZATION FOR DRUG ABUSE CONTROL (CODAC) WAS A NON-PROFIT UMBRELLA AGENCY FOR THE DELIVERY OF SEVERAL DRUG ABUSE SERVICES THROUGHOUT THE CITY OF PHOENIX AND MARICOPA COUNTY. THE SINGULAR FOCUS OF CODAC MADE ITS SURVIVAL DUBIOUS UNDER THE NEW INTEGRATION PLAN. CODAC FOUND ITSELF FACED WITH EITHER GOING OUT OF BUSINESS OR EMERGING AS A NEW REGIONAL BEHAVIORAL HEALTH AGENCY. PLANNING FOR THIS TRANSITION WAS UNDERTAKEN THROUGH A SYSTEMS APPROACH CALLED FORCE FIELD ANALYSIS. IT IS A WAY OF ANALYZING IN OBJECTIVE AND DEFINING AS ACCURATELY AS POSSIBLE THOSE FORCES FACILITATING OR INHIBITING ITS ATTAINMENT. TABLE.
DESC.: Planning; Organizational change; Case studies; State; Drug abuse; Health care; Arizona; Public administration
CLASS. CODES: 9550 (CN=Public sector); 9110 (CN=Company specific 2300 (CN=Planning & strategy); 2500 (CN=Organizational behavior)

Y013015 143
77013410 
COST-OUTCOME AND COST-EFFECTIVENESS ANALYSIS - EMERGING NONPROFIT PERFORMANCE EVALUATION TECHNIQUES
SORENSEN, JAMES E.; GROVE, HUGH D.
Accounting Review V52 N3 PP: 658-675 JULY 1977 CODEN: ACRVAS
ISSN: 0001-4826
Jrnl Code: ACR
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
STARTING WITH THE INCREASED ROLE OF NONPROFIT ORGANIZATIONS AND MOUNTING PRESSURES FOR ACCOUNTABILITY, SEVERAL CONTEMPORARY APPROACHES USED TO ACHIEVE PERFORMANCE EVALUATION IN NONPROFIT SERVICE ORGANIZATIONS ARE REVIEWED. AN ANALYSIS OF THE DEFICIENCIES OF SOCIAL INDICATORS, PPB SYSTEMS, AND COST-BENEFIT ANALYSIS LEADS TO PROSPECTIVE COST-ANALYTIC SOLUTIONS FOCUSING UPON COSTS AND OUTCOMES OF SERVICE PROGRAMS. IN DEVELOPING THESE SOLUTIONS, COST-OUTCOME IS EMPHASIZED AS FUNDAMENTAL TO BUILDING VIABLE COST-EFFECTIVENESS ANALYSES FOR SERVICE PROGRAM EVALUATION AND ACCOUNTABILITY. A DETAILED MENTAL HEALTH EXAMPLE ILLUSTRATES THE APPLICATION OF THE COMBINED COST-OUTCOME AND COST-EFFECTIVENESS METHODOLOGY IN ASSESSING NONPROFIT PERFORMANCE FOR DECISION-MAKING PURPOSES. CHART. TABLES. REFERENCES.
DESC.: Performance evaluation; Cost analysis; Benefit cost analysis ; Nonprofit organizations
CLASS. CODES: 4100 (CN=Accounting)

Y013015 144
77012343 
THE TRUSTEE'S JOB IS TO MANAGE - IMPROVING THE WELFARE OF NON-PROFIT ORGANIZATIONS
GRAHAM, H. F. COLIN
CANADIAN CHARTERED ACCOUNTANT (CANADA) V110 N7 PP: 35-37 JULY 1977 CODEN CCHAA5
ISSN: 0317-6878
Jrnl Code: CCA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
THE MAJOR TRUSTEE FUNCTIONS ARE TO SET THE GOALS AND DEFINE THE CONCEPT OF THE INSTITUTION, TO ASSESS THE PERFORMANCE OF THE INSTITUTION AND ITS TOP-EXECUTIVES, TO APPOINT THE TOP OFFICERS, TO ASSIGN THE DUTIES, TO MOTIVATE ADMINISTRATORS, AND TO TAKE ACTION ON THE ABOVE ASSESSMENT. AN EFFECTIVE TRUSTEE MUST MAKE CONTINUING PERSONAL APPRAISAL OF THE ORGANIZATION, WHICH REQUIRES SPENDING TIME TO LEARN ITS ACTIVITIES, ITS PEOPLE, AND ITS ENVIRONMENT. QUESTIONING IS THE TRUSTEE'S MOST VALUABLE TECHNIQUE. IN RESPONSE TO THE QUESTIONINGS, AUDITORS ARE REVIEWING THEIR ROLE IN SUPPLYING TRUSTEES WITH APPROPRIATE INFORMATION THROUGH MANAGEMENT LETTERS AND DISCUSSION. THE TRUSTEE'S CHALLENGE IS TO SET THE TONE AND DIRECTION, AND DELEGATE TO OTHERS THE DAY-TO-DAY ADMINISTRATION. THE TRUSTEE MUST UNDERSTAND THE TRUE MEANING OF MANAGEMENT AND APPLY ITS PRINCIPLES IN SETTING PRIORITIES AND ALLOCATING RESOURCES FOR RESULTS.
DESC.: Trustees; Job requirements; Nonprofit organizations
CLASS. CODES: 4100 (CN=Accounting)

Y013015 145
77007905 
SHARED SERVICES - SURVIVAL FOR THE SMALL BUSINESS
DAVIS, JAMES R.
Management Accounting V58 N11 PP: 27-30 MAY 1977 CODEN: MGACBD
ISSN: 0025-1690
Jrnl Code: NAA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
THE BENEFITS OF A STRONG AND COHESIVE SHARED SERVICE GROUP ARE NUMEROUS, BUT THEY REMAIN NEVERTHELESS LITTLE KNOWN TO THE MAJORITY OF BUSINESSMEN. IN MOST SMALL BUSINESSES, IT IS THE ACCOUNTANT WHO IS PRIMARILY CONCERNED WITH COST SAVINGS. THEREFORE, IT IS HE WHO MUST BE AWARE OF THE DEVELOPMENTS BEING MADE IN THIS AREA. SHARED SERVICES MAY NOT BE FOR EVERY BUSINESS, BUT THE BENEFITS CANNOT BE IGNORED FOR THOSE INTERESTED IN IMPROVING THE EFFECTIVENESS AND EFFICIENCY OF THEIR ORGANIZATIONS. GROUP PURCHASING IS A CO OPERATIVE EFFORT AMONG A NUMBER OF BUSINESSES THAT FORMALLY ORGANIZE A NON PROFIT ASSOCIATION WHOSE OBJECTIVE IS TO SUPPLEMENT AND STRENGTHEN EACH MEMBER'S PROCUREMENT CAPABILITIES. ANOTHER AREA OF SHARED SERVICES, WHICH IS LESS KNOWN THAN GROUP PURCHASING, IS THAT OF SHARED MANAGEMENT. APPLYING THE CONCEPT OF SHARED SERVICES, SEVERAL GROUPS OF COMPANIES WILL FORM THEIR OWN COLLECTION AGENCY TEAMS.
DESC.: Small business; Shared; Service
CLASS. CODES: 4100 (CN=Accounting)

Y013015 146
77007555 
MAS FOR NOT FOR PROFIT ORGANIZATIONS
CPA Jrnl V47 N5 PP: 76-77 MAY 1977 CODEN: CPAABS
ISSN: 0094-2049
Jrnl Code: CPA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
CPA'S CAN RENDER IMPORTANT SERVICES TO NOT FOR PROFIT ORGANIZATIONS TO EVALUATE ECONOMY, EFFICIENCY AND PROGRAM RESPONSIVENESS. WHILE THE REVIEWS WOULD FOCUS MAINLY ON OUTLAYS, THEY SHOULD ALSO COVER CONTROLS OVER FUND RAISING IN PRIVATELY FINANCED ORGANIZATIONS AND CONTROLS OVER TAX AND ASSESSMENT COLLECTIONS IN PUBLICLY FUNDED ORGANIZATIONS. BOTH SHOULD ENCOMPASS CONTROLS OVER PROPERTY ACQUISITION, RETENTION AND DISPOSITION. FOR EVALUATION OF ECONOMY AND EFFICIENCY, COMPARISONS WITH BUDGETED AMOUNTS WOULD BE A FIRST STEP. A NEXT STEP WOULD BE THE DETAILED SCRUTINY OF THE LEVEL OF BUDGETED EXPENDITURES FOR APPLICABILITY AND RELEVANCE. WHILE EXPECTED AND ACTUAL RESULTS CANNOT BE QUANTIFIED AS READILY AS IN THE PRIVATE BUSINESS SECTOR, CPA'S SHOULD BE ABLE TO ASSIST IN DEVELOPING MORE ADEQUATE AND MEANINGFUL MEASUREMENT CRITERIA AND TECHNIQUES.
DESC.: Nonprofit organizations; Management consultants; CPAs
CLASS. CODES: 4100 (CN=Accounting); 2000 (CN=General management)

Y013015 147
77001207 
WHY DATA SYSTEMS IN NONPROFIT ORGANIZATIONS FAIL
HERZINGER, REGINA
Harvard Business Review V55N1 PP: 81-86 JAN/FEB 1977 CODEN: HABRAX
ISSN: 0017-8012
Jrnl Code: HBR
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
THE CHARACTERISTICS AND ATTITUDES OF EXECUTIVES OF NON PROFIT ORGANIZATIONS ARE RESPONSIBLE FOR THE POOR QUALITY OF MANAGEMENT INFORMATION SYSTEMS IN THEIR ORGANIZATIONS - WHICH IMPEDE THEIR MAKING CRUCIAL DECISIONS. THESE EXECUTIVES GENERALLY LACK THE TECHNICAL SKILLS NEEDED TO DESIGN AND USE A GOOD INFORMATION SYSTEM AND HAVE AN AVERSION TO MEASUREMENT. THE IDEAL SOLUTION TO THIS SITUATION IS TO COORDINATE THE AGENCIES FUNDING A PARTICULAR ORGANIZATIONAL BODY IN THE DESIGN OF THE DATA SYSTEMS THAT WILL MONITOR THEIR PROGRAMS. THIS IS UNLIKELY TO TAKE PLACE SOON. UNTIL THEN, THE FOLLOWING SUGGESTIONS WILL BE HELPFUL. MANAGEMENT MUST BECOME INVOLVED IN THE SYSTEM'S DESIGN TO INSURE THAT IT MEETS THEIR NEEDS. THE SYSTEM SHOULD BE ADEQUATELY PRETESTED AND DOCUMENTED. THE STAFF SHOULD BE TRAINED IN THE SYSTEM'S USE.
DESC.: MIS (MAN); Nonprofit organizations; Failure
CLASS. CODES: 5200 (CN=Communications & information management)

Y013015 148
76012527 
MBO IN HOSPITALS - A STEP TOWARD ACCOUNTABILITY
LUTHANS, FRED; SELLINTIN, JERRY L.
Personnel Administrator V21 N7 PP: 42-45 OCT. 1976 CODEN: PEADAY
ISSN: 0031-5729
Jrnl Code: PAD
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
LIKE ALL OTHER NON-PROFIT ORGANIZATIONS, HOSPITALS ARE CURRENTLY UNDER PRESSURE TO BECOME MORE ACCOUNTABLE. THE USE OF MANAGEMENT-BY-OBJECTIVES ( MBO ) CAN HELP ATTAIN THIS ACCOUNTABILITY. TO DISCOVER THE PRESENT STATUS OF MBO IN HOSPITALS, A QUESTIONNAIRE WAS SENT TO 269 INSTITUTIONS. THE RESULTS OBTAINED INCLUDE - 1. RESPONDENTS INDICATE THAT MBO HAS CAUSED A SIGNIFICANT IMPROVEMENT ON PERFORMANCE EFFECTIVENESS AS RECOGNIZED BY THE HOSPITAL BOARDS. 2. ALTHOUGH PERFORMANCE IS HARD TO MEASURE IN THE CASE OF A HOSPITAL, RESPONDENTS FELT THAT OBJECTIVES ARE GENERALLY STATED IN TERMS OF RESULTS THAT CAN BE OBJECTIVELY MEASURED. THERE APPEARED TO BE GENERAL INTEREST AND ACCEPTANCE OF THE MBO CONCEPT AND PROCEDURES IN THE HOSPITALS SURVEYED. 4. THE HOSPITALS USING MBO INDICATED MORE ADVANTAGES THAN DISADVANTAGES. CHARTS.
DESC.: Hospitals; Management by objectives; Surveys
CLASS. CODES: 2600 (CN=Management science/Operations research); 8320 (CN=Health care industry)

Y013015 149
76008585 
MANTREAD - CAN IT HELP TRAINING DIRECTORS BE BETTER SOFTWARE BROKERS FOR THEIR ORGANIZATIONS
Training V13 N8 PP: 17 AUG. 1976 CODEN: TRNGB6
ISSN: 0095-5892 JRNL CODE TBI
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
BECAUSE TRAINING PROGRAMS, IN-HOUSE OR OUT, ARE EXPENSIVE AND TIME CONSUMING, MOST TRAINING DIRECTORS NEED RETURN-ON-INVESTMENT INFORMATION OF AN EVALUATIVE SORT. ONE SOURCE OF SUCH INFORMATION IS MANTREAD, A ST. PAUL BASED TRAINING INFORMATION AND EVALUATION EXCHANGE. IT IS A NON-PROFIT MEMBERSHIP-SUPPORTED CORPORATION DEDICATED TO PROVIDING RELIABLE DATA TO EXECUTIVE MEMBERS, TO HELP THEM MAKE BETTER DECISIONS AND SELECTIONS ON THE USE OF OUTSIDE TRAINING AND DEVELOPMENT RESOURCES. SOURCE OF INFORMATION IS MANTREAD'S 'NATIONAL REGISTRY', WHICH LISTS SEMINARS, WORKSHOPS, ETC., OFFERED ALL OVER THE COUNTRY. THERE IS ALSO A SUPPLEMENTAL SPEAKERS AND LEADERS FILE AVAILABLE, COMPLETE WITH EVALUATIONS OF EFFECTIVENESS OF EACH PERSON LISTED. EVALUATIONS ARE MADE BY MANTREAD MEMBERS. THIS SYSTEM APPEARS TO BE HEADED IN THE RIGHT DIRECTION FOR SOLUTION TO A VERY REAL PROBLEM. DIRECTIONS FOR OBTAINING MORE INFORMATION ARE INCLUDED.
DESC.: Training; Programs; Evaluation; Case studies
CLASS. CODES: 6200 (CN=Training & development); 9110 (CN=Company specific)

Y013015 150
76008072 
A MANAGERIAL DISCRETION THEORY OF THE NONPROFIT FIRM - AN ECONOMIC MODEL OF A CREDIT-UNION
KEATING, BARRY; KEATING, MARYANN
Jrnl of Business Research V3 N4 PP: 345-354 OCTOBER 1975
ISSN: 0038-4259
Jrnl Code: JBU
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
'MANAGERIAL DISCRETION THEORY' IMPLIES AN APPROACH TO THE THEORY OF PRODUCTION AND EXCHANGE WHICH IS CHARACTERIZED BY AN OPTIMIZATION MODEL DIFFERENT FROM THE CLASSICAL PROFIT-MAXIMIZATION MODEL. THE EFFECTIVENESS OF MANAGERIAL DISCRETION THEORY IS DEMONSTRATED IN EXPLAINING THE OPERATIONS OF NONPROFIT FIRMS - SPECIFICALLY, IN THE CONTEXT OF A CREDIT-UNION. THE MANAGERIAL DISCRETION MODEL CORRECTLY PREDICTED THAT NONPROFIT FIRMS PROVIDE A MANAGER WITH AN UNUSUAL OPPORTUNITY FOR INCREASING HIS NONPECUNIARY INCOME. THE APPROACH USED WAS ONE OF MAXIMIZING THE MANAGER'S UTILITY RATHER THAN THE TRADITIONAL APPROACH OF MAXIMIZING SOME FIRMWIDE GOAL. THE MODEL ACCOUNTED FOR SUCH FACTORS AS NONTAXABLE STATUS, NONAPPRECIATING CAPITAL-STOCK, VARIABLE DIVIDENDS, AND MANAGERIAL PREFERENCES. THE MODEL ALSO PREDICTED ACCURATELY THE SPENDING BEHAVIOR OF CREDIT-UNION MANAGERS ON PERQUISITES. CHARTS.
DESC.: Nonprofit organizations; Credit unions; Managers; Motivation ; Decision making; Income; Management
CLASS. CODES: 2600 (CN=Management science/Operations research)

Y013015 151
76008044 
CONTROL AND EFFECTIVENESS IN TWENTY-SEVEN SCANDINAVIAN VOLUNTARY ORGANIZATIONS
SORENSON, PETER F.
Jrnl of Mgmt Studies (UK) V13 N2 PP: 183-90 MAY 1976 CODEN: JMASB2
ISSN: 0022-2380
Jrnl Code: JMS
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
THIS STUDY USES CONTROL THEORY TO TEST THE FOLLOWING HYPOTHESES ON A GROUP OF SCANDINAVIAN ORGANIZATIONS - 1. ORGANIZATIONAL EFFECTIVENESS IS POSITIVELY RELATED TO TOTAL CONTROL, 2. ORGANIZATIONAL EFFECTIVENESS IS POSITIVELY RELATED TO DEMOCRATIC CONTROL, 3. ORGANIZATIONAL EFFECTIVENESS IS POSITIVELY RELATED TO AGREEMENT ON THE DISTRIBUTION AND TOTAL AMOUNTS OF CONTROL, AND 4. ORGANIZATIONAL EFFECTIVENESS IS MORE CLOSELY ASSOCIATED WITH THE COMBINATION OF HIGH TOTAL CONTROL, DEMOCRATIC DISTRIBUTION OF CONTROL, AND HIGH LEVEL OF AGREEMENT IN THE PERCEPTION OF CONTROL. STATISTICAL SUPPORT FOR THE FIRST THREE HYPOTHESES WAS MODEST AT BEST. HOWEVER, THERE WAS STRONG SUPPORT FOR THE FOURTH HYPOTHESIS. SIMULTANEOUS CONSIDERATION OF THE FOUR CONTROL VARIABLES USED 'DISTRIBUTION OF CONTROL, CONSENSUS-DISTRIBUTION, CONSENSUS-TOTAL, AND TOTAL CONTROL' SHOWED DISTRIBUTION OF CONTROL TO BE MOST IMPORTANT. CHARTS, GRAPHS.
DESC.: Scandinavia; Organization theory; Control theory; Effectiveness; Voluntary; Nonprofit organizations
CLASS. CODES: 2500 (CN=Organizational behavior)

Y013015 152
76002020 
PUBLIC SERVICE TELEVISION SPOTS - AVENUE FOR SOCIAL RESPONSIBILITY
KITAEFF, ADRIENNE
Public Relations Jrnl V31 N12 PP: 10-11, 20 DEC. 1975 CODEN: PREJAR
ISSN: 0033-3670
Jrnl Code: PRJ
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
PUBLIC-RELATIONS DIRECTORS SHOULD BE FAMILIAR WITH FEDERAL REQUIREMENTS THAT TELEVISION STATIONS, AS WELL AS RADIO, MUST DONATE A CERTAIN PERCENTAGE OF THEIR DAILY BROADCASTING TIME TO PUBLIC-SERVICE MESSAGES. THESE MESSAGES NEED NOT BE LIMITED TO NON-PROFIT SOCIAL SERVICE AGENCIES, AND MANY ARE BEING PRODUCED BY TRADE ASSOCIATIONS AND COMMERCIAL FIRMS. BUT AS MORE AND MORE DIVERSIFIED ORGANIZATIONS PLUNGE INTO THE PRODUCTION OF PUBLIC SERVICE ANNOUNCEMENTS FOR TELEVISION, PUBLIC RELATIONS DIRECTORS MUST CONSIDER QUALITY PRODUCTION TECHNIQUES, ENTERTAINING PRESENTATIONS, AND HIGHLY INFORMATIVE MESSAGE CONTENT THAT WILL TRULY CONTRIBUTE TO THE PUBLIC GOOD, IF THEY WANT PUBLIC SERVICE DIRECTORS TO SELECT THEIR ANNOUNCEMENTS FOR TELECASTING. COMPARED TO THE VARIOUS POSSIBILITIES TELEVISION OFFERS, THE PUBLIC SERVICE ANNOUNCEMENT REQUIRES THE LEAST BUDGETARY INVESTMENT WITH THE GREATEST SOCIAL EFFECTIVENESS.
DESC.: Public service advertising; Public relations; Messages
CLASS. CODES: 2400 (CN=Public relations); 7200 (CN=Advertising)

Y013015 153 
75007999 
PRODUCING ADDITIONAL SALES THROUGH MEANS OF DIRECT-MAIL
MCLEAN, ED
Direct Marketing V38 N3 PP: 48-50 JULY 1975
ISSN: 0012-3188
Jrnl Code: DIM
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
DIRECT-MAIL CAN STIMULATE SALES BY YOUR DEALERS AND YOUR SALES AGENTS VIA MAILINGS TO PROSPECTS AND CUSTOMERS WHICH INVITE OR OTHERWISE CAUSE THEM TO MAKE A PERSONAL VISIT TO THE DEALER'S SHOWROOM OR TO THE HOME OR OFFICE OF THE SALES AGENT. DIRECT MAIL CAN PRODUCE SALES DIRECTLY FROM PROSPECTS FOR A DIFFERENT BRAND OR DIFFERENT PRICE CATEGORY, USUALLY LOWER, OF THE PRODUCT OR PRODUCT LINE YOUR SALES-FORCE NOW SELLS - OR EVEN PRODUCE SALES DIRECTLY FROM AN ENTIRELY DIFFERENT MARKET. IT CAN PRODUCE SALES DIRECTLY FROM PROSPECTS AND CUSTOMERS THAT ARE TOO SMALL OR TOO FAR AWAY FOR YOUR PEOPLE TO CALL ON PROFITABLY. IT CAN PRODUCE SALES DIRECTLY FROM CUSTOMERS FOR SUPPLIES AND REPLACEMENT PARTS THAT MAY NOT PROVIDE ENOUGH PROFIT OR SALES COMMISSION TO JUSTIFY REGULAR CALLS OR VISTIS BY A SALESPERSON.
DESC.: Marketing; Direct mail campaigns; Sales; Effectiveness
CLASS. CODES: 7100 (CN=Market research); 7300 (CN=Sales & selling)

Y013015 154 
75007234 
UNIFORM FINANCIAL REPORTING BY PHILANTHROPIC ORGANIZATIONS
GROSS, MALVERN J.
CPA Jrnl V 45 N 6 PP: 25-29 JUNE 1975 CODEN: CPAABS
ISSN: 0094-2049
JRNL CODE: CPA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
THE ACCOUNTING ADVISORY COMMITTEE REPORT TO THE COMMISSION OF PRIVATE PHILANTHROPY AND PUBLIC NEEDS RECOMMENDED THAT SUBSTANTIAL IMPROVEMENTS BE MADE IN THE FINANCIAL-REPORTING OF PHILANTHROPIES. IT WAS ADVISED THAT A SINGLE, UNIFORM SET OF ACCOUNTING PRINCIPLES BE ADOPTED BY ALL PHILANTHROPIC ORGANIZATIONS. TO SATISFY FEDERAL, STATE AND LOCAL GOVERNMENT REPORTING REQUIREMENTS, AN ANNUAL, UNIFORM FINANCIAL REPORT SHOULD BE USED. THE COMMITTEE FOUND FINANCIAL-STATEMENTS FOR PHILANTHROPIC ORGANIZATIONS TO BE DIFFICULT TO UNDERSTAND. THESE STATEMENTS SHOULD BE REVISED AND WRITTEN WITH THE OBJECTIVE BEING TO PROVIDE INFORMATION USEFUL IN EVALUATING THE EFFECTIVENESS OF MANAGEMENT OF RESOURCES IN REACHING THE ORGANIZATION'S GOAL. THE COMMITTEE RECOMMENDED ACCOUNTING PRINCIPLES AND REPORTING PRACTICES THAT WOULD BE A HELP TO NON-PROFIT ORGANIZATIONS.
DESC.: Nonprofit organizations; Financial reporting; Uniform; Financial statements; Accounting policies
CLASS. CODES: 4100 (CN=Accounting)

Y013015 155 
75004612 
THE EVALUATION OF RESOURCE USAGE IN THE NOT-FOR-PROFIT ENVIRONMENT
ELLIS, LOUDEL O.
Woman CPA V 37 N 2 PP: 6-8 APRIL, 1975 CODEN: WCPAAR
ISSN: 0043-7271
JRNL CODE: WCP
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
EVALUATION OF THE EFFECTIVENESS OF RESOURCE USAGE IN THE NOT-FOR-PROFIT ENVIRONMENT FOCUSES ON WHAT ARE CONSIDERED 'MANAGEMENT CONTROLS' WITHIN THE FRAMEWORK OF OVERALL INTERNAL CONTROL. OBJECTIVES SHOULD BE CLEARLY STATED, A PLAN OF ACTION SHOULD BE DEVISED, PROCEDURES SHOULD BE DEVELOPED, AND CONTROL SHOULD BE EXERCISED THROUGH PERIODIC REVIEW AND ASSESSMENT OF ACCOMPLISHMENTS AGAINST OBJECTIVES A FIRST STEP NECESSARY FOR PROGRAM EVALUATION IS IDENTIFICATION OF THE CHURCH'S OVER-ALL PURPOSE FOR EXISTENCE. AFTER IDENTIFYING ITS OVERALL PURPOSE, A CHURCH SHOULD IDENTIFY AREAS OF CONCERN, SUCH AS WORSHIP, EDUCATION, AND MINISTRY, AND SHOULD DEFINE SPECIFIC PURPOSES FOR EACH AREA. AFTER IDENTIFYING CONCERNS AND PURPOSES, THE CHURCH NORMALLY SHOULD ESTABLISH PROGRAMS FOR THE CONDUCT OF ACTIVITIES, AND STATE LONG-RANGE OBJECTIVES.
DESC.: Evaluation; Resources; Nonprofit organizations; Techniques
CLASS. CODES: 2500 (CN=Organizational behavior)

Y013015 156 
75003659 
WHERE THE GREAT SOCIETY STUMBLED ON ITS WAY TO UTOPIA
LINOWES, DAVID
Perspective V 1 N 1 PP: 2-7 SPRING 1975
Jrnl Code: LKH
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
MANAGEMENT PRINCIPLES FOR PROFIT-SHARING ORGANIZATIONS MAY BE MODIFIED AND APPLIED TO NON-PROFIT ORGANIZATIONS TO MEASURE AND INCREASE THEIR EFFECTIVENESS. FIRST, THE NEEDS OF THE AREA UNDER CONSIDERATION NEED TO BE IDENTIFIED AND GOALS SET UP TO FULFILL THEM. FUNDS SHOULD BE ALLOCATED TO PROGRAMS ON THE BASIS OF HOW SUCCESSFUL THEY ARE IN ACHIEVING THEIR GOAL. COMPREHENSIVE PLANNING SHOULD BE DONE ON THESE PROGRAMS WITH SPECIALISTS FROM VARIOUS DISCIPLINES ACTING AS CONSULTANTS. SOCIO-ECONOMIC AUDITS SHOULD EVALUATE THE ORGANIZATION'S PERFORMANCE, PURPOSE, MANAGERIAL EFFECTIVENESS AND ACCOMPLISHMENTS. ORGANIZATIONS MUST PRUNE EXCESS EMPLOYEES AND RESTRUCTURE PROGRAMS AS NEEDED. NEW INNOVATIONS SHOULD BE TRIED TO OPTIMIZE PRODUCTIVITY. SOCIAL COMPETITION SHOULD BE CREATED BETWEEN ALTERNATIVE PROGRAMS WITH THOSE THAT SUCCEED BEST RECEIVING FUNDS.
DESC.: Nonprofit organizations; Management; Effectiveness; Guidelines
CLASS. CODES: 2300 (CN=Planning & strategy)

Y013015 157 
75002271 
PRACTICAL APPROACHES TO SOCIAL ACCOUNTING
DILLEY, STEVEN C.
CPA Jrnl V 45 N 2 PP: 17-21 FEB. 1975 CODEN: CPAABS
ISSN: 0094-2049
JRNL CODE: CPA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
AVAIL.: ABI/INFORM
SOCIAL ACCOUNTING CAN BE ROUGHLY DIVIDED INTO FIVE GENERAL AREAS. THESE ARE 1. NATIONAL SOCIAL INCOME ACCOUNTING, 2. SOCIAL AUDITING, 3. FINANCIAL-MANAGERIAL SOCIAL ACCOUNTING FOR NONPROFIT ENTITIES, 4. FINANCIAL SOCIAL ACCOUNTING, 5. MANAGERIAL SOCIAL ACCOUNTING. USE OF THE GROSS NATIONAL PRODUCT AS A GENERAL INDICATOR OF PROGRESS IN NATIONAL WELLBEING CAN BE A GROSS DISTORTION OF GENUINE PROGRESS IN TERMS OF THE QUALITY OF LIFE FOR INDIVIDUALS. FORMS OF SOCIAL AUDITING AND MEASUREMENT USUALLY EXAMINE THE SUCCESS OF SPECIFIC PROGRAMS IN MEETING STATED OBJECTIVES. IN CORPORATE SOCIAL ACCOUNTING THE IMPACT OF DECISIONS CAN BE MEASURED IN TERMS OF HUMAN-RESOURCES, I.E., ATTITUDES AND SATISFACTIONS OF EMPLOYEES CAN BE CONSIDERED AS ASSETS OR LIABILITIES. MANAGERIAL SOCIAL-RESPONSIBILITY ACCOUNTING IS AN AREA NEEDING FURTHER DEVELOPMENT. TABLES.
DESC.: Social accounting; Social audit; Quality of life; Social responsibility
CLASS. CODES: 2400 (CN=Public relations)

Y013015 158 
74010188 
DIFFERENCES IN PROFIT AND NONPROFIT ORGANIZATIONS - A STUDY OF EFFECTIVENESS AND EFFICIENCY IN GENERAL SHORT-STAY HOSPITALS
RUSHING, WILLIAM
Administrative Science Qtrly V 19 N 4 PP: 474-484 DEC. 1974 CODEN: ASCQAG
ISSN: 0001-8392
Jrnl Code: ASQ
DOC. TYPE: Jrnl Pap. LANG.: Eng.
RESULTS OF A STUDY OF SMALL SHORT-STAY PROFIT AND NONPROFIT HOSPITALS SHOW SIGNIFICANT DIFFERENCES IN ORGANIZATIONAL RELATIONSHIPS. THE PROPORTIONATE NUMBER OF MANAGEMENT AND SUPPORT PERSONNEL IS NEGATIVELY ASSOCIATED WITH THE OCCUPANCY RATE AND THE PROPORTIONATE NUMBER OF PRODUCTION PERSONNEL IS MORE POSITIVELY ASSOCIATED WITH OCCUPANCY RATE IN PROFIT HOSPITALS BUT NOT IN NONPROFIT HOSPITALS. AVERAGE DAILY CHARGES ARE ASSOCIATED WITH COMMUNITY WEALTH FOR PROFIT HOSPITALS, BUT NOT FOR NONPROFIT HOSPITALS. IT IS SUGGESTED THAT THE PROFIT-MAKING ORIENTATION OF HOSPITALS IS A SIGNIFICANT CONTEXTUAL PROPERTY WHICH INFLUENCES THE RELATIONSHIPS OF HOSPITAL STRUCTURE AND COMMUNITY WEALTH TO HOSPITAL EFFICIENCY AND EFFECTIVENESS. TABLES, REFERENCES.
DESC.: Nonprofit hospitals; Hospitals; Efficiency; Studies
CLASS. CODES: 8320 (CN=Health care industry); 2300 (CN=Planning & strategy)

Y013015 159 
74008827 
SOCIAL DESIRABILITY AS AN INTERVENING VARIABLE IN INTERPRETING OD EFFECTS
GOLEMBIEWSKI, ROBERT R.; MUNZENRIDER, ROBERT F.
Academy of Mgmt Jrnl PROCEEDINGS PP: 334-542 AUG 1973
ISSN: 0001-4273
Jrnl Code: MA
DOC. TYPE: Jrnl Pap. LANG.: Eng.
THIS REPORT DETERMINES WHETHER THE PATTERN OF CHANGE- SCORES IS MEDIATED IN MEANINGFUL WAYS BY INDIVIDUAL DIFFERENCES ON THE CROWNE-MARLOWE SOCIAL DESIRABILITY - SD - SCALE. THE SD SCALE SEEKS TO DIFFERENTIATE INDIVIDUALS IN TERMS OF THEIR TENDENCY TO DESCRIBE WORLDS IN SOCIALLY- DESIRABLE TERMS SO AS TO GAIN THE APPROVAL OF OTHERS. THE SD FOCUS IS ON A MORE OR LESS ABIDING FEATURE OF THE SELF, THEN, AS OPPOSED TO A SPECIFIC ACT OF CONFORMITY TO SOME SOCIALLY ACCEPTABLE STANDARD OR NORM. LIKE MOST SIMILAR SCALES, SD RESTS ON MIXED THEORETICAL, METHODOLOGICAL AND EXPERIMENTAL FOUNDATIONS. A COMPREHENSIVE REVIEW OF THE LITERATURE SHOWS THAT VARIOUS USES OF THE SD SCALE GENERATED EXPECTED RESULTS. AND THE VALIDITY OF THE SCALE HAS BEEN SUPPORTED EXPERIMENTALLY.
DESC.: Organizational; Development; Social indicators; Measurement Impacts
CLASS. CODES: 2600 (CN=Management science/Operations research)

Y013015 160 
74004666 
A CUSTOMER AUDIT OF A NON-PROFIT ORGANIZATION
HAY, ROBERT D.
Arkansas Business & Economic Review V7N4 PP: 28-31 WINTER 1973 CODEN: ABRVBM
ISSN: 0004-1742
Jrnl Code: ARK
DOC. TYPE: Jrnl Pap. LANG.: Eng.
A MAJOR PROBLEM ARISES IN THE EVALUATION OF A NON-PROFIT, PUBLIC-SERVICE ORGANIZATION SINCE SUCH AN AGENCY IS NOT SUBJECT TO THE SAME KINDS OF FEEDBACK MECHANISMS WHICH GOVERN THE OPERATIONS OF A PROFIT-SEEKING BUSINESS. IN ADDITION, THE BUSINESS FIRM MAY SEEM TO BE SHOWING AN ACCEPTABLE LEVEL OF PROFITS WHEN, IF THE FULL POTENTIAL OF CUSTOMER- SATISFACTION COULD BE REALIZED, THE LEVEL OF PROFITS MIGHT ACTUALLY RISE SUBSTANTIALLY. THE PROBLEM, THEN, IS TO DEVISE SOME SORT OF MECHANISM WHEREBY OTHER INDICATORS OF AN ORGANIZATION'S OPERATIONS, IN ADDITION TO THE PROFIT INDICATORS, MAY POINT OUT PREVIOUSLY UNSEEN SHORTCOMINGS OF THE ORGANIZATION WITH RESPECT TO BOTH EFFECTIVENESS AND EFFICIENCY. IT IS BELIEVED THAT THE TECHNIQUES USED IN THE STUDY OF A NON-PROFIT ORGANIZATION MAY PROVIDE THE BASIS FOR THE DEVELOPMENT OF ADDITIONAL MEASURES OF AN ORGANIZATION'S SUCCESS IN DEALING WITH ITS CUSTOMERS.
DESC.: Nonprofit; Companies; Customer feedback
CLASS. CODES: 2400 (CN=Public relations)

Y013015 161 
73000742 
MBO GOES TO WORK IN THE PUBLIC SECTOR
BRADY, RODNEY H.
Harvard Business Review V51N2 PP: 65-74 MAR/APR 73 CODEN: HABRAX
ISSN: 0017-8012
Jrnl Code: HBR
DOC. TYPE: Jrnl Pap. LANG.: Eng.
LACKING EASILY DEFINABLE GOALS SUCH AS ROI, CONCRETE COST-BENEFIT MEASURES, AND LONG OPERATING CYCLES, NONPROFIT ORGANIZATIONS FIND IT DIFFICULT TO IMPLEMENT MANAGEMENT-BY-OBJECTIVES PROGRAMS. BUT ONE HAS BEEN WORKING MORE THAN TWO YEARS AT HEW, AND HERE THE AGENCYS ERSTWHILE CHIEF ADMINISTRATIVE OFFICER TELLS HOW.
DESC.: Management by objectives; HEW; Public sector; Nonprofit organizations; Case studies
CLASS. CODES: 2500 (CN=Organizational behavior); 9550 (CN=Public sector)

Y013015 162 
73000712 
MANAGING THE MONEY OF A NONPROFIT ORGANIZATION
GROSS, MALVERN J.
Price Waterhouse Review V 17 N 3 PP: 36-39 WINTER 1972 CODEN: PWTRBQ
ISSN: 0032-8170
Jrnl Code: PWR
DOC. TYPE: Jrnl Pap. LANG.: Eng.
THE BUSY EXECUTIVE WHO FINDS HIMSELF HELPING GUIDE THE FINANCIAL AFFAIRS OF A NONPROFIT ORGANIZATION SOON FINDS HIMSELF DEALING WITH UNFAMILIAR ACCOUNTING AND REPORTING PRINCIPLES. HE SOON DISCOVERS THAT WHILE A COMMERCIAL ORGANIZATION IS INTERESTED IN MATCHING REVENUES AND COSTS IN ORDER TO MEASURE PROFITABILITY, A NONPROFIT ORGANIZATION IS GENERALLY MORE CONCERNED ON THE ACCOUNTABILITY OF ITS FUNDS. FIVE BASIC DIFFERENCES IN CONCEPT ARE DISCUSSED IN THE ART. WHICH SHOULD MAKE HIM BETTER ABLE TO GUIDE THE AFFAIRS OF HIS ORGANIZATION.
DESC.: Nonprofit organizations; Accounting policies; Financial management; Business; Comparative studies
CLASS. CODES: 4100 (CN=Accounting); 3100 (CN=Capital & debt management)

Y013015 163 
73000332 
DETERMINING THE RESULTS IN THE GENEROSITY BUSINESS
DUBIN, ROBERT J.
Management Review V 62 N 1 PP: 17-27 JAN 73
ISSN: 002?-1895
Jrnl Code: MRV
DOC. TYPE: Jrnl Pap. LANG.: Eng.
THIS ART. SUCCESSFULLY DEMONSTRATES THAT COMMERCIAL MARKETING-RESEARCH METHODS CAN BE ADAPTED TO NONPROFIT PROGRAMS WHOSE RESULTS HERETOFORE HAVE DEFIED QUANTITATIVE MEASUREMENT. MOREOVER, THESE METHODS RESULT IN HARD DATA ON THE EFFECTIVENESS OF SUCH PROGRAMS AND ENABLE DONOR AND RECIPIENT INSTITUTIONS TO MAKE MORE PRECISE DECISIONS ABOUT WHAT PROGRAMS TO FUND AND HOW TO SPEND THAT MONEY ONCE IT IS GIVEN. COMMERCIAL MARKETING STRATEGIES CAN BE APPLIED TO PROGRAMS AT THE PROPOSAL STAGE, BEFORE FUNDS HAVE BEEN GRANTED. NONPROFIT MONEY MANAGERS CAN DETERMINE WHICH CHARITABLE PROGRAMS ARE WORTHY OF FUNDING IN ADVANCE.
DESC.: Market research; Nonprofit organizations; Charities; Project evaluation
CLASS. CODES: 2400 (CN=Public relations); 7100 (CN=Market research)