Comparative Corporate Governance of Non-Profit Organizations

Herausgeber: Hippel, Thomas Von; Hopt, Klaus J.

• Gebundenes Buch

Produktbeschreibung

Experts and practitioners from the USA and Europe discuss various aspects of comparative corporate governance for non-profit organisations.

Produktdetails

• Verlag: Cambridge University Press
• Seitenzahl: 1048
• Erscheinungstermin: 29. Februar 2016
• Englisch
• Abmessung: 235mm x 157mm x 60mm
• Gewicht: 1637g
• ISBN-13: 9780521761840
• ISBN-10: 0521761840
• Artikelnr.: 26985776

Inhaltsangabe

Part I. Economic Findings and Theories on Non-Profit Organizations: 1. The
non-profit sector: introductory remarks; What kind of non-profit sector,
what kind of society? Comparative policy reflections Helmut K. Anheier; 2.
Good and not so good governance of non-profit organizations: factual
observations from the USA and Europe; Good and not so good governance of
non-profit organizations: factual observations from the USA John A. Edie;
Good and not so good governance of non-profit organizations: factual
observations from foundations in Germany Christoph Mecking; 3. Economic
theories of non-profit organizations; The economics of non-profit
organizations Henry Hansmann; principle-agent theory and non-profit
accountability Richard Steinberg; Part II. The Non-Profit Sector: Private
Law, Trust Law, Tax Law in Selected Countries: 4. Anglo-American countries;
Non-profit organizations in the United States James Fishman; Harmonising
non-profit law in the European Union: an English perspective and digest
Hubert Picarda; 5. Germanic countries; Non-profit organizations in Germany
Thomas von Hippel; Non-profit organizations in the Netherlands Tymen J. van
der Ploeg; 6. Romanic countries; Non-profit organizations in France Katrin
Deckert; 7. Transformation countries; Non-profit organizations in Hungary
Zoltán Csehi; Non-profit organizations in the Czech Republic Kate¿ina
Ronovská; Non-profit organizations in the People's Republic of China Thomas
Von Hippel and Knut B. Pißler; Part III. The Board of Non-Profit
Organizations: 8. The board of non-profit organizations: law and practice;
The board of non-profit organizations: puzzling through the gaps between
law and practice: a view from the United States Evelyn Brody; The board of
non-profit organizations: some corporate governance thoughts from Europe
Klaus J. Hopt; 9. The duty of obedience; Rediscovering the duty of
obedience: Toward a trinitarian theory of fiduciary duty Robert Atkinson;
Duty of obedience: the German perspective Rainer Hüttemann; Part IV. Good
Governance of Non-Profit Organizations: Activities and Regulatory Problems:
10. Fundraising; Regulation of fundraising by charities and voluntary
organisations in England and Wales Peter Luxton; Comparing regulation of
fundraising: self-regulation or governmental regulation? W. J. M. van Veen;
11. Asset management in non-profit organizations; asset management in
non-profit organizations Carsten Carstensen; Legal standards for capital
investments by foundations in hedge funds according to German and American
law Maximilian Haag and Andreas Richter; 12. Non-profit organizations and
economic activities/Enterprises; Non-profit organizations and economic
activities/enterprises Carl Hemström; Non-profit organizations and
enterprises: the Danish foundation law as an example Sören Friis Hansen;
Part V. Good Governance of Non-Profit Organizations: Internal Governance,
Self-Regulation, Disclosure and Supervision: 13. Internal governance and
self-regulation; The protection of members and creditors of non-profit
organisations Susanne Kalss; Foundation governance in Switzerland Thomas
Sprecher; 14. Disclosure, reporting, auditing; Financial reporting by
non-profit organizations: United States developments Stanley Siegel;
Charity commission regulation of the charity sector in England and Wales:
the key role of charity audit regulation Greyham Dawes; 15. Enforcement by
state supervision and tax authorities; The charity commission for England
and Wales Richard Fries; Internal revenue service and states revenue
department oversight of non-profit organizations in the United States John
D. Colombo; Tax law as an instrument to strengthen the corporate governance
of the non-profit sector Thomas von Hippel and Rainer Walz.