Comparative corporate governance of non-profit organizations / edited by Klaus J. Hopt and Thomas von Hippel

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 / Kateřina 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 -- The protection of members and creditors of non-profit organisations / Susanne Kalss -- Part V. Good Governance of Non-Profit Organizations: Internal Governance, Self-Regulation, Disclosure and Supervision: 13. Self-regulation: 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

著者

Hopt, Klaus J., 1940-、Hippel, Thomas von, 1972-

出版社

Cambridge University Press

発売日

2010年1月発売

価格

価格未定（税込・書誌情報提供：openBD）

ISBN

9780521761840

発売済み