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[{"key": "dc.contributor.advisor", "value": "Virtanen, Aila", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Abramov, Dmitri", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-12-16T12:02:40Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-12-16T12:02:40Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2021", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/78999", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Suomessa on yli 100 000 aktiivisesti toimivaa rekister\u00f6ity\u00e4 yhdistyst\u00e4. N\u00e4ist\u00e4 yhdistyksist\u00e4 merkitt\u00e4v\u00e4 osa toimii Suomen Olympiakomitean ja valtakunnallisten lajiliittojen alaisuudessa, liikuntaa s\u00e4\u00e4nn\u00f6iss\u00e4\u00e4n edist\u00e4vien liikuntaseurojen asemassa. N\u00e4m\u00e4 yleishy\u00f6dylliset yhdistykset ovat p\u00e4\u00e4osin toiminnallaan voittoa tavoittelemattomia, mutta kirjanpito- ja tilintarkastusvelvollisuus koskee niit\u00e4 samalla tavalla kuin yrityksi\u00e4.\nT\u00e4ss\u00e4 haastattelututkimuksessa pyrittiin selvitt\u00e4m\u00e4\u00e4n Keski-Suomessa aktiivisesti toimivien liikuntaseurojen t\u00e4rkeimpi\u00e4 tulonl\u00e4hteit\u00e4 ja varainhankintakeinoja, taloushallinnon erityispiirteit\u00e4 sek\u00e4 vuoden 2020 koronapandemian vaikutuksia yhdistysten toimintaan.\nLopullinen tutkimusaineisto koostui nelj\u00e4st\u00e4 Keski-Suomessa toimivasta yleishy\u00f6dyllisest\u00e4 liikuntaseurasta. Yhdistysten toiminta poikkesi toisistaan lajin lis\u00e4ksi my\u00f6s j\u00e4senm\u00e4\u00e4rien osalta. Haastattelut toteutettiin puolistrukturoituina ja tutkimusaineiston analyysi induktiivisesti k\u00e4ytt\u00e4en sis\u00e4ll\u00f6nanalyysi\u00e4.\nTutkimuksen tulokset osoittivat, ett\u00e4 varsinaisen toiminnan tuotot sek\u00e4 yhdistystoiminnan kehitt\u00e4miseen my\u00f6nnetyt yleis- ja kohdeavustukset olivat haastateltavien yhdistysten t\u00e4rkeimpi\u00e4 tulonl\u00e4hteit\u00e4. Yleisesti t\u00e4rke\u00e4n\u00e4 yhdistystoiminnan tulona pidetty varainhankinta ei ollut t\u00e4rke\u00e4ss\u00e4 osassa aineiston liikuntaseurojen kohdalla. Kaikkien yhdistysten kohdalla kirjanpito, toiminnantarkastus ja tilintarkastus oli j\u00e4rjestetty esimerkillisesti, eik\u00e4 taloushallintoa koettu yhdistyksiss\u00e4 ongelmalliseksi osa-alueeksi.\nKoronapandemian taloudelliset vaikutukset seuroille olivat lyhyell\u00e4 t\u00e4ht\u00e4imell\u00e4 merkitt\u00e4vi\u00e4, sill\u00e4 suurin osa haastateltavista joutui vuonna 2020 keskeytt\u00e4m\u00e4\u00e4n varsinaisen toiminnan joko osittain tai kokonaan, lomauttamaan ty\u00f6ntekij\u00f6it\u00e4 ja hakemaan valtiolta avustuksia kiinteisiin ja muuttuviin kuluihin.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2021-12-16T12:02:40Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-12-16T12:02:40Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "52", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.title", "value": "Yleishy\u00f6dyllisen yhdistyksen tulonl\u00e4hteet ja taloushallinto", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-202112165984", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "COVID-19", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "avustukset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "haastattelututkimus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "sis\u00e4ll\u00f6nanalyysi", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "urheilu- ja liikuntaseurat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "kirjanpito", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "taloushallinto", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "yleishy\u00f6dylliset yhteis\u00f6t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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