Comparative Corporate Governance of Non-Profit Organizations (eBook, ePUB)

Redaktion: Hopt, Klaus J.

• Format: ePub

Produktbeschreibung

The economic importance of the non-profit sector is growing rapidly in the USA and Europe. However, the law has not kept abreast with its development. The European Court of Justice has extended certain freedoms of the EC Treaty to non-profit organisations, and more case law is expected to follow in the near future, but the observations, theories, solutions and legal and non-legal rules in this field are manifold. The chances of harmonising the law on a European level are slim. Despite these differences, a common core of international corporate governance problems and regulatory solutions can be seen. This volume of essays brings together a variety of international experts from both corporate governance and governance of non-profit organisations to compare the two areas and explore the lessons that can be learned regarding comparative corporate governance for non-profit organisations.

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Produktdetails

• Verlag: Cambridge University Press
• Erscheinungstermin: 22. April 2010
• Englisch
• ISBN-13: 9780511850127
• Artikelnr.: 52972415

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.