Social and Behavioral Sciences Commons^™

Why Do Nonprofits Fail? A Quantitative Study Of Form 990 Information In The Years Preceding Closure, Mackenzie Arbogust

School of Public Service Theses & Dissertations

Nonprofit organizations are an important piece of the community and economy in the United States. Each year, nonprofit organizations close their doors and stop providing services to the community. While there are large amounts of literature around financial health and vulnerability and governance best practices of nonprofit organizations, few of the studies have ever looked specifically at failed organizations. In general, the end stages of the life cycle of nonprofit organizations have not been well studied and are not well understood. This study draws on resource dependency theory and institutional theory to identify financial and governance factors that may serve …

The Dynamics Of Financial Condition In The U.S. State, Local, And Territory Governments : Financial Reporting, Public Service Delivery, And Tax Policy, Youngsung Kim

Legacy Theses & Dissertations (2009 - 2024)

A large body of literature in public administration has demonstrated the importance of financial condition in managing government organizations. Scholars have found that financial condition affects many aspects of public management while governments actively respond to their financial conditions. Using data from varied levels of U.S. governments – states, localities, and territories – this dissertation examines the dynamic roles of financial condition in three important areas of public management: financial reporting, public service delivery, and tax policy. The first essay examines how financial condition affects the ways in which state governments communicate with stakeholders through official financial documents. It applies …

State Juvenile Justice Spending Decisions: The Effects Of Federal Aid, Race, Politics, And Other Socioeconomic Factors, Willie B. Coleman Smith

UNLV Theses, Dissertations, Professional Papers, and Capstones

Historically, juvenile justice in the United States has been the responsibility of state governments with limited federal support. There is a notable gap in the empirical literature on factors that affect funding policies for state juvenile justice programs. In this dissertation research, I used two theoretical perspectives to examine determinants of juvenile justice spending: economic theory on intergovernmental aid and tenets of the Politics of Social Order Framework, developed by Stucky, Heimer, and Lang (2007) to investigate corrections spending. Two research questions were considered: 1) What impact does federal aid have on state spending on juvenile justice programs? and 2) …

Fiscal Decentralization In Taiwan : A Case Study Of The Centrally-Allotted Tax Revenue Program And Local Financial Accountability, Nai-Ling Kuo

Legacy Theses & Dissertations (2009 - 2024)

Fiscal decentralization has generated enormous interest in the past two decades. Despite some remaining skepticism regarding fiscal decentralization, many countries have adopted various forms in an effort to improve public service quality. The primary objectives of this dissertation are to understand fiscal decentralization in unitary countries, to gain information about the role of the equalization program in local finances, and to investigate local financial accountability issues in a unitary country. Three independent but linked studies were conducted to achieve the above objectives. They employ case studies on Taiwan's equalization transfer program, the Centrally-Allotted Tax Revenue (CATR) program, and local financial …

An Economic Development Plan For Boulder City, Mel Barosay, Amber Z. Cunningham, Dollinda Fields, Silas Prince

UNLV Theses, Dissertations, Professional Papers, and Capstones

Boulder City is rich with natural resources such as abundant land, 50% of Hoover Dam's power generation at cheap rates, and a high priority right of Colorado River Water. In addition to low utility rates, Boulder City residents have the lowest property taxes by far compared to other cities in southern Nevada. Unfortunately due to needed infrastructure replacement and new expenses facing Boulder City, such as paying for a portion of the third intake at Lake Mead, revenue is no longer covering the city's expenses.

Through the previous group's (grad students of the Spring 2008 Semester) research, we combined both …