women ngos and the politics ofdifferentiation
allina-pisano j. the post-soviet potemkin village. politics and property rights in the black earth. cambridge, 2008
... area of the city named for its location on the road to the Soviet metropolis The group had gathered to demand land for garden plots The protesters had specific land in mind The land lay at the eastern ... laborers lost the means to extract value from the land.3 Few of these private owners came to have either access to or profit from their land: land privatization resulted in the individuation and transfer ... occurred twice during the twentieth century – first during the collectivization drives of the 1920s and 1930s that consolidated land holdings in collective and state farms, and then in the privatization...
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Tài liệu Directors of Not-for-profit Organizations Should Ask about Governance pdf
... people about the work they do, the services they offer and their need for financial and volunteer support They must also be prepared to answer questions from members, the media, the public and stakeholders ... not-for- profits They donate their time to the organization for one or more of a variety of reasons: they support the strategy of the organization; they enjoy the work; they like the social aspects ... with others; or they want the work experience The fulfillment of these expectations is the “pay” they get for their contribution Organizations should provide volunteers with the opportunities and...
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PRIMER FOR DIRECTORS OF NOT-FOR-PROFIT CORPORATIONS pot
... are, like the with guidance that both alerts them to their basic organizations they serve, a diverse lot Perhaps the legal rights and obligations and provides them with two characteristics they are ... outside the scope of the present text the management of their corporation Additionally, s “Charity” refers to either entities that have they face other obligations based on the scope and qualified ... directors and prospec- this mandate to determine its ongoing relevance and tive directors to understand the corporation’s mandate the organization’s commitment to it so that they can determine whether...
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Financial and accounting guide for not for profit organizations
... to study them? After studying them, will he or she have a good understanding of the overall financial activities for the year? If not, then the statements are not serving their purpose and should ... on the accrual basis Furthermore, the cash basis is often used when the nature of the organization’s activities is such that there is no material amounts owed to others, or vice versa, and so there ... FOR THE ORGANIZATION The treasurer is charged with the responsibility for the proper maintenance of the organization’s financial records If the organization is small, the treasurer may oversee the...
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Not for profit accounting, formation & reporting
... of the organization The author believes that this book will provide the reader with a fundamental understanding of how NFP organizations are formed, their structure, and the unique accounting and ... government and foundation grants, to meet restrictions imposed by donors, and, by way of transparency, to show their board and external parties that they are prudent with their funds and other assets ... 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 summer After writing the plan and...
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Not for profit accounting, tax, and reporting requirements 4e
... CPA, the board should have a member, typically the Treasurer, involved in the interview and the recommendation to the board on which firm to select Once the board approves the selection of the ... guidance and assurance in understanding and addressing their fiduciary obligations The accounting standards addressed herein are in accordance with applicable standards promulgated by the American ... financial management He has served as the controller of the national office of the Associated Builders and Contractors and as the finance and membership director of the American Correctional Association...
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Not for profit budgeting and financial management 4e
... property, a distinction of the value of the building and the land should be computed The value of the building is capitalized as well as the value of the land Only the value of the building will be ... depreciated (typically over 30 years) and the value of the land will not be depreciated, the theory being that the land will always exist It is also important to note that the building must be presented ... by the donor, meaning that the organization cannot use these funds and they hold the contribution in perpetuity The use of the earnings of a permanently restricted net asset is dictated by the...
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Water for People Water for Life - The United Nations World Water Development Report pptx
... of the poor and vulnerable Governing water wisely – involving the public and the interests of all stakeholders A further four challenges were added to the above seven to widen the scope of the ... magnitude of the present task of providing the huge expansion in basic water supply and sanitation services needed today and in the years to come The International Conference on Water and the Environment ... that these aims, which focus on poverty, education and health, cannot be achieved without adequate and equitable access to resources, and the most fundamental of these are water and energy The...
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The Cambridge MBA: Not-for-Profit sector pdf
... management practise and accounting and finance to successfully develop and improve your NFP organisation • Improve your business relationships Gain insight and understanding about how the private sector ... understanding and ongoing corporate sustainability projects in India • Capstone and Individual Projects You will have the opportunity to specialise in the NFP sector when you complete the Capstone ... 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 • Costs...
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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
... instructed to scan the paper from top to bottom, column by column, and to check off the grey box of the first pair, the while box of the second, the grey box of the third, the white box on the fourth, ... speed from the last footfall before the second obstacle until the first footfall after the last obstacle In task checkgw, subjects held a clipboard in their left, and a pen in their right hand A paper ... 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
... accounting and financial reporting standards to the principals the U.S Office of Management and Budget, the U.S Department of the Treasury, and the U.S Government Accountability Office The FASAB ... three standards-setting organizations the Federal Accounting Standards Advisory Board, the Financial Accounting Standards Board, and the Governmental Accounting Standards Board—take the position ... agencies; and state and local governments Because of the breadth of support and the lack of ties to any single organization or government, the GASB and the FASB are referred to as “independent standards-setting...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx
... standards, the heading of the statement should so indicate Standards further require that, either on the face of the budgetary comparison schedule or in a separate schedule, the amounts in the ... one of the basic statements rather than as a schedule The schedule (or statement) must provide the original budget; the final budget; and the actual amounts of revenues, expenditures, and other ... debt The General Fund would record the taxes as Tax Revenue and the amounts transferred to the debt service fund as Other Financing Uses—Transfers Out The debt service fund would record the receipt...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf
... is the transfer of the balances of the operating statement accounts and the balances of the budgetary accounts for the year to the Fund Balance account Note that the first closing entry has the ... records the additional interest as revenue of 2012; entry 8b records the collection of the delinquent taxes and the total interest and penalties owed on them Apago PDF Enhancer 8a Interest and Penalties ... Accounting for the General and Special Revenue Funds 95 Other Revenues At the time of sale, sales taxes are paid to retailers who then submit them to the state government Although the entire amount...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc
... allocate $100,000 to the land, $300,000 to improvements other than buildings (the pool), and $100,000 to the building There is a 10-year life for both the pool and the building, and depreciation ... waste landfills be responsible for the landfill after it closes Governments must assume the cost of closure, including the cost of equipment used, the cost of the landfill cover, and the cost ... the fund acquired land for its translator stations in the amount of $40,000 The remaining cash and the land are the only resources held by the fund at the beginning of 2012 Other than beginning...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf
... Revenues, Expenditures, and Changes in Fund Balances, the City reported proceeds from the sale of land in the amount of $600,000 The land originally cost $535,000 At the beginning of the year, general ... fund from the General Fund The outstanding balance of “due to other funds” was with the Enterprise Fund and is not capital related • The enterprise fund provided a long-term advance to the internal ... are land, buildings for academic and auxiliary enterprise purposes, research and other equipment, improvements other than buildings (infrastructure), library books, and collections and other...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot
... additional accounting and reporting requirements beyond those required by the FASB (Chapter 10) and the GASB (Chapter 6) standards As both the FASB and the GASB approved the Health Care Guide, ... establish this gift as a permanent investment and invested the funds By the end of the year, the investments mentioned in transaction earned $45,000 and the investments mentioned in transaction earned ... Fund Net Assets) These are provided in the first tab of the Excel file template Using the information above and the Excel template provided, prepare statements of cash flow assuming the college is:...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx
... the standards issued by the AICPA are known as GAAS (Generally Accepted Auditing Standards), and the standards issued by the GAO are known as GAGAS (Generally Accepted Government Auditing Standards) ... levels than in audits in the private sector because of the public accountability of the audited entity, the various legal and regulatory requirements, and the visibility and sensitivity of government ... and assigning the committee responsibility for the appointment, compensation, and oversight of the auditor • Requiring the chief executive and chief financial officers to publicly attest to the...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc
... authoritative but they identify user needs, the objectives of the financial reports, and definitions of the reporting entity and the elements of the financial statements The FASAB’s elements of the financial ... reports The Federal Accounting Standards Advisory Board (FASAB) establishes the accounting and reporting standards for the U.S government overall and for federal agencies and departments The AICPA’s ... the OMB, and Comptroller General (GAO) established the Federal Accounting Standards Advisory Board (FASAB) The purpose of the FASAB is to develop and issue federal accounting standards The Board...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot
... donor and a not-for-profit organization in which the donor (or beneficiary) and the organization “split” the income and/ or principal of the gift Examples are charitable lead trusts (q.v.) and charitable ... (q.v.) the sum of the balances of which is equal to the balance of the related control accounts This text illustrates the Revenues Ledger (q.v.) and the Appropriations, Expenditures, and Encumbrances ... official, to handle the collection of all property taxes within the county or other jurisdiction and the distribution of proceeds to all governments within the borders of that county or other jurisdiction...
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