they re inserting sticks in the wheels
allina-pisano j. the post-soviet potemkin village. politics and property rights in the black earth. cambridge, 2008
Ngày tải lên :
04/06/2014, 17:42
... as to “correct” responses In the text, I have emphasized what my interlocutors said they thought they were doing Their statements are valuable not because they necessarily bear any intrinsic truth ... rather than depoliticizing economic activity.54 Here, the origin of these practices lies not in direct recapitulation of Soviet traditions (which they may resemble) but rather in their reminiscence ... of the evidence I was able to collect I conducted my research in Russia before I began my research in Ukraine, returning once again to Voronezh near the end of my field research in Kharkiv The interviews...
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Tài liệu Directors of Not-for-profit Organizations Should Ask about Governance pdf
Ngày tải lên :
21/02/2014, 17:20
... secretary to interpret for the minutes In many cases a group can develop or revise the wording of a motion in the course of discussion and ask the secretary to read the final version before the ... make sure it has the right people (staff and volunteers) and the money and other resources they need to their jobs You should also be prepared to take an active interest in budgeting, investing ... support the strategy of the organization; they enjoy the work; they like the social aspects of working with others; or they want the work experience The fulfillment of these expectations is the “pay”...
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PRIMER FOR DIRECTORS OF NOT-FOR-PROFIT CORPORATIONS pot
Ngày tải lên :
08/03/2014, 16:20
... ‘charities’, regardless of whether or not they are Agency or by meeting other criteria set out in the Act registered with the Canada Customs and Revenue In Ontario, although there is no distinction in ... have a role in protecting the public interest as tions, including their method of appointment As with well as the interests of their members These directors |6| Corporations & Directors are not members ... and in these rare without referring to discrete matters in every instance instances, legal responsibility must take precedence In The order of precedence, in both cases, would be other cases, the...
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Financial and accounting guide for not for profit organizations
Ngày tải lên :
13/03/2014, 23:41
... register and file information returns with state governments even if they are not resident in the state Reporting and filing requirements are complex; and the complexity is increased for ordinary ... 20X1, the effect on the accrual-basis income as compared to the cash-basis income is only the increase (or decrease) in the accrual at the end of the year In this example, since the cash-basis income ... PROBLEMS The treasurer is responsible for identifying financial trends and events The annual budget is a tool prepared by the treasurer as a planning roadmap A well-developed and carefully prepared...
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Not for profit accounting, formation & reporting
Ngày tải lên :
14/03/2014, 00:19
... that there are many different types of NFPs and, depending on the type, they have different reporting requirements and are eligible for different tax and other exemptions There are many different ... churches are also not required to file an annual information return (Form 990) They can, however, voluntarily file the form if they desire to show that they are being compliant with all required rules ... place? The president of JTN plans on running the organization out of her apartment initially, and performing the training in a rented school room The activities are planned to begin at the end of the...
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Not for profit accounting, tax, and reporting requirements 4e
Ngày tải lên :
14/03/2014, 00:24
... Wiley & Sons, Inc 10 Not-for-Profit Accounting, Tax, and Reporting Requirements Care Care requires board members to make prudent business decisions that are in the best interest of the organization ... Additionally, individuals are not required to reveal why they are making the request Which Records Must Be Made Available for Inspection? Records that must be made available for inspection include the ... the board approves the selection of the firm, make sure that this action is included in the minutes 12 Not-for-Profit Accounting, Tax, and Reporting Requirements Ensure that documents prepared...
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Not for profit budgeting and financial management 4e
Ngày tải lên :
14/03/2014, 00:32
... is increasing in value Capitalization Capitalization is treating a cash outlay as creating or increasing the value of an asset on the Statement of Financial Position rather than classifying the ... accounting revenues are recognized if the revenue has been earned and expenses are recorded if the expense has been incurred Also, accrual accounting states that there is a requirement that revenues ... the forms and procedures described herein for use in their own organizations—it is not a reference manual on taxes, depreciation, capitalization procedures, and other technical areas There are...
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Water for People Water for Life - The United Nations World Water Development Report pptx
Ngày tải lên :
23/03/2014, 00:20
... heralded the beginning of the still very slow evolution in water management practices Both of these conferences were seminal in that they placed water at the centre of the sustainable | Setting the ... And they coincide with the departmental responsibilities of many governments They are, of course, of recent origin as a structure for analyzing the water sector and they can be linked together ... thermal electricity generation, the greatest use of water is for cooling the turbines in power plants Thermal power plants are the most efficient users of cooling water (they re- use the cooling...
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The Cambridge MBA: Not-for-Profit sector pdf
Ngày tải lên :
23/03/2014, 17:21
... applicants must be committed to working in the NFP sector in the UK There are a number of other scholarships and bursaries available For information on any of these, please visit our website • ... with an interest in corporate social responsibility, the public sector or international organisations will also derive similar benefits from the Cambridge MBA “Through working together in a culturally ... team to create value and sustainable strategies for Leap Local, each of us has gained a better understanding of people dynamics and enhanced our skills in dealing with uncertainties in business”...
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Báo cáo hóa học: " Dual-task costs while walking increase in old age for some, but not for other tasks: an experimental study of healthy young and elderly persons" pdf
Ngày tải lên :
19/06/2014, 08:20
... when designing prevention and rehabilitation programs for the elderly http://www.jneuroengrehab.com/content/5/1/27 Competing interests The author declares that they have no competing interests Acknowledgements ... standing and gait: Are there changes in attentional requirements related to normal aging? Exp Aging Res 1996, 22:185-198 Sparrow W, Begg R, Parker S: Aging effects on visual reaction time in a single ... two steps in front of the first obstacle, and finished one step behind the last They walked at their preferred speed, and all succeeded in not touching the obstacles We quantified their performance...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt
Ngày tải lên :
20/06/2014, 20:20
... accounting determines when transactions and events are recognized in the accounting records The accrual basis of accounting recognizes revenues when they are earned (and are expected to be realized) ... using discrete presentation In discrete presentation, the financial information of the component is presented in a column, apart from the primary government and not included in the totals reported ... vastly different sets of users of accounting information Like businesses, governments have creditors who are interested in assessing the creditworthiness of the government Citizens and businesses,...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx
Ngày tải lên :
20/06/2014, 20:20
... many other revenues not involve exchange transactions, governments cannot determine the point at which these revenues are earned Therefore, revenue recognition occurs when the resulting resources ... Sources are sources (or inflows) of financial resources while Expenditures and Other Financing Uses represent uses (or outflows) of financial resources Other Financing Sources include transfers in ... those resources are recognized in these funds, the difference between assets and liabilities (fund balance) represents the net resources of the fund that are currently available for future spending...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf
Ngày tải lên :
20/06/2014, 20:20
... expenditures (expenses) but are classified as other financing sources (the debt service fund) and other financing uses (the General Fund) Interfund Reimbursements Interfund reimbursements represent repayments ... related to the prior year, that remain open at the beginning of 2012 Recording the Budget At the beginning of fiscal year 2012, it is necessary to record the budget (assuming that all legal requirements ... expectation they will be repaid Other Financing Uses— Transfers Out ….…… Dr Cash ………… ………… Cr Cash ……………… Dr Other Financing Sources— Transfers In …….… … Cr Interfund Reimbursement In an interfund reimbursement,...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc
Ngày tải lên :
20/06/2014, 20:20
... and liabilities: Increase in customer accounts receivable Increase in interfund receivables (Increase) decrease in inventory Increase (decrease) in accounts payable Increase in accrued liabilities ... cash flows Are they the same as shown in the text? Are interest receipts reported as cash flows from investing activities? Are interest payments shown as financing activities? Is the direct method ... that the revenue bonds were issued to acquire capital assets and there are no restricted assets.) Using the information provided in exercise 6–4, prepare the reconciliation of operating income...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf
Ngày tải lên :
20/06/2014, 20:20
... The only transaction in the internal service fund that is external to the government is interest revenue in the amount of $5,300 Exclusive of the interest revenue, the internal service fund reported ... purposes of the governmentwide statements in 2011 has been paid and is reflected in interest expenditure in 2012 • There are no bond discounts or premiums Deferred Revenues • Deferred revenues are comprised ... for buildings; the remainder was for improvements other than buildings The capital outlay expenditures outlined in (2) were completed at the end of the year (and will begin to be depreciated...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot
Ngày tải lên :
20/06/2014, 20:20
... by Operating Activities: Depreciation Net Unrealized Gains on Investments Decrease in Patient Accounts Receivable Increase in Contributions Receivable Increase in Supplies Increase in Accounts ... are unaffected, leave the column blank Operating Revenues Increase Ex1 Decrease Operating Expenses Increase Decrease Other Income Increase Decrease X Apago PDF Enhancer Ex2 Ex1: Recorded nursing ... Accounting—Private Institutions 357 the 2012 research and keep $30,000 of the original grant for future use in research (Hint: Follow the required procedure in this case.) During 2012, Carnegie reclassified...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx
Ngày tải lên :
20/06/2014, 20:20
... relate to information contained in the government-wide financial statements and the remaining three relate to information contained in the fund-basis financial statements The final category includes ... fund, aggregate component unit, and aggregate of all remaining fund information Audit reports are discussed in the next section Audit Reports Reporting requirements are a combination of requirements ... of the fiscal year Part of the reporting is done by the auditor and part by the audited organization The auditor is required to prepare up to five reports: A report containing an opinion on the...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc
Ngày tải lên :
20/06/2014, 20:20
... results in an increase in the government’s net position An expense is an outflow of or other decrease in assets, an increase in liabilities, or a combination of both that results in a decrease in the ... classification Grouping of expen- ditures on the basis of the fiscal periods they are presumed to benefit The three groupings are (1) current expenditures, presumed to benefit the current fiscal period; ... financial reporting, replacing the term expenses Deductions are reported on the accrual basis defeased In an advanced refunding (q.v.) where proceeds are placed in an escrow account pending the...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot
Ngày tải lên :
20/06/2014, 20:20
... and other criteria accounting, the shifting of resources from one category to another In fund reporting, the transfer of resources from one fund to another In government-wide reporting, the transfer ... accompany the balance sheet or other principal statements periodically prepared from the accounts segment information Note disclosures required in general-purpose financial statements to report the financial ... provider institution and promises to repay the cash plus interest in exchange for the same securities or for different securities Required Supplementary Information (RSI) Information required by...
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