agencies not for profit organizations andacademic institutions in the hudson river basin

Tài liệu Directors of Not-for-profit Organizations Should Ask about Governance pdf

Tài liệu Directors of Not-for-profit Organizations Should Ask about Governance pdf

Ngày tải lên : 21/02/2014, 17:20
... leasing It usually looks for improved program delivery rather than a payback in profit The costs of using and maintaining the assets should be included in the operating budget These include the ... of the biggest differences between for- profit and not- for- profit organizations is their view of costs Success for a business is defined as making a profit by maximizing revenues and minimizing ... material on governance, not- for- profit administration and the field in which the organization provides services Conferences, seminars and networking with others in the not- for- profit sector are also...
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Financial and accounting guide for not for profit organizations

Financial and accounting guide for not for profit organizations

Ngày tải lên : 13/03/2014, 23:41
... running through the chapters in the seventh edition is the need for greater accountability and transparency in financial reporting by notfor -profit organizations More than ever before, not- for- profit ... Most of not- for- profit accounting is no different from for- profit accounting The primary area which is different for not- for- profit organizations is accounting for contributions For- profit corporations ... FOR FISCAL MANAGEMENT 1.7 TEN KEY POINTS TO CONSIDER IN NOT- FOR- PROFIT FISCAL MANAGEMENT (a) Accounting Principles (i) Not- for- Profit Accounting Is Not Very Different from For- Profit Accounting...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt

Ngày tải lên : 20/06/2014, 20:20
... nonbusiness entities In its Statement of Financial Accounting Concepts No 4, the FASB identifies the information needs of the users of nonbusiness financial statements These include providing information ... performing arts organizations that are owned or controlled by governments Accounting and financial reporting standards for profit- seeking businesses and for nongovernmental not- for- profit organizations ... ACCOUNTING AND FINANCIAL REPORTING FOR GOVERNMENTAL AND NOT- FOR- PROFIT ORGANIZATIONS Generally Accepted Accounting Principles Objectives of Accounting and Financial Reporting Objectives of Accounting...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx

Ngày tải lên : 20/06/2014, 20:20
... Estimated other financing sources Other financing sources Transfers in Debt proceeds Estimated other financing uses Other financing uses Transfers out Encumbrances those resources are recognized in these ... resources Other Financing Sources include transfers in from other funds and the proceeds of long-term borrowing Revenues are defined as all other inflows and include taxes, charges for services, ... in the budget should be recorded in the subsidiary ledger accounts If the budget provided for other financing sources, such as transfers in, Entry would indicate a debit to Estimated Other Financing...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf

Ngày tải lên : 20/06/2014, 20:20
... 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 ... assets) installed in the administration building at a cost of $46,600 The systems were installed and the amount was paid Paid wages totaling $131,970, including the amount payable at the end ... remitted to the State by the 15th of the following month During 2012, the State received $1,150,000 in cash for licenses, which includes the amount accrued at the end of the previous year In addition,...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc

Ngày tải lên : 20/06/2014, 20:20
... recorded in the Supplies Fund accounts in the following manner.1 The corresponding entry in the General Fund is entry 22 in Chapter The corresponding entry in the Water Utility Fund is entry in the ... 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 account ... 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 of caring for the site for...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf

Ngày tải lên : 20/06/2014, 20:20
... From the previous information, prepare, in good form, a Statement of Activities for the City of Northern Pines for the year ended June 30, 2012 Northern Pines has no component units 8–9 The City ... fund financial statements to government-wide statements 8–7 The following information is available for the preparation of the governmentwide financial statements for the City of Southern Springs ... $4,321,000 was 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

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot

Ngày tải lên : 20/06/2014, 20:20
... contribution in the amount of $1,000,000 with the stipulation that the principal be invested permanently and that the income be used for research in biology The cash was invested Also during the year ... College for the year ended June 30, 2012 c Prepare, in good form, a Statement of Changes in Net Assets for St Ann’s College for the year ended June 30, 2012 The net assets at the beginning of the ... expenses by their functional classifications in the notes, if not provided in the Statement of Operations • As is true for other not- for- profits, property, plant, and equipment acquired with either...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx

Ngày tải lên : 20/06/2014, 20:20
... variety of not- for- profit organizations Now we will focus on the use of financial and nonfinancial information in evaluating the performance and financial position of not- for- profit organizations ... mission For this reason, many governments and not- for- profits report nonfinancial information in addition to their financial statements The framework for combining financial and nonfinancial information ... of not- for- profit organizations is the obtaining and preservation of tax-exempt status and the avoidance or minimization of unrelated business income tax During the initial organizing of a nonprofit,...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc

Ngày tải lên : 20/06/2014, 20:20
... representing the amount of interest to be paid, in contrast to the effective interest rate (q.v.) nonaudit services Under Government Au-diting Standards (q.v.), gathering, providing, or explaining information ... (governmental) The portion of net assets—permanently restricted (not- for- profit) Used in accounting for not- forprofit organizations indicating the amount of net assets whose use is permanently restricted ... restricted (governmental ) net assets—temporarily restricted (not- forprofit) Used in accounting for not- for- profit organizations indicating the amount of net assets whose use is temporarily restricted...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot

Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot

Ngày tải lên : 20/06/2014, 20:20
... (GASB), 17 Other Financing Sources, 61 accounts, elimination, 229 uses-transfers, 99 Other financing uses, classification, 61 Other Financing Uses, Transfers Out /In, 61 Other not- for- profit organizations, ... organizations Not- for- profit organizations formed for the purpose of performing voluntary services for various segments of society They are tax exempt, supported by the public, and operate on a not- for- profit ... (FASB Statement 164), 322 Not- for- profit environment, characteristics, Not- for- profit organizations accounting, See also Private not- for- profit organizations financial reporting, Apago PDF Enhancer...
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Báo cáo " Impacts of climate change on water resources in the Huong River basin and adaptation measures " pptx

Báo cáo " Impacts of climate change on water resources in the Huong River basin and adaptation measures " pptx

Ngày tải lên : 05/03/2014, 16:20
... Conclusions The study has provided a quantitative understanding of the impacts of climate change on water resources in the Huong River basin Climate change will result in an increase in precipitation in ... salinity intrusion during dry season in the Huong River basin due to a series of effect of sea level rise, water reduction and increasing demand of water users is expected to be more serious in ... reference baseline because of the availability of measured salinity data Results of salinity intrusion computation for A1FI scenario for some cross-sections in the mainstream are Table Salinity concentration...
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Biodiversity and Fisheries in the Mekong River basin

Biodiversity and Fisheries in the Mekong River basin

Ngày tải lên : 14/03/2014, 08:46
... households in the Lower Mekong Basin are involved in fisheries, both for their own consumption and for sale Women and children are very active in the fishery, in both catching and processing/marketing ... resource in the Mekong is not the fishery, nor rice, but the water itself Sustainable development of the Mekong River Basin, which encompasses sustaining the aquatic habitats and the biodiversity they ... farming is particularly prominent in the Thai part of the Mekong Basin, and in the delta in Viet Nam Not surprisingly, small-scale aquaculture tends to develop best in areas that are away from the...
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Water-Quality Data from Semipermeable-Membrane Devices and Polar Organic Chemical Integrative Samplers Deployed in the McKenzie River Basin, Oregon pptx

Water-Quality Data from Semipermeable-Membrane Devices and Polar Organic Chemical Integrative Samplers Deployed in the McKenzie River Basin, Oregon pptx

Ngày tải lên : 14/03/2014, 20:20
... Data‑Collection Sites The environmental setting of the McKenzie River basin and a discussion of sampling sites in the basin have been previously reported in McCarthy and others (2009) and Kelly and others (2012) ... (SPMD) and the polar organic chemical integrative sampler (POCIS)—are being used to collect data from the McKenzie River, Oregon The McKenzie River is the source of drinking water for the City ... Passive Samplers Deployed in the Mckenzie River Basin, Oregon, During 2007 .5 Appendix Data from Passive Samplers Deployed in the Mckenzie River Basin, Oregon, During 2010 ...
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Simulation of Ground-Water Flow and Evaluation of Water-Management Alternatives in the Assabet River Basin, Eastern Massachusetts pptx

Simulation of Ground-Water Flow and Evaluation of Water-Management Alternatives in the Assabet River Basin, Eastern Massachusetts pptx

Ngày tải lên : 17/03/2014, 15:20
... Shrewsbury, a densely populated town in which all water used in the basin in 1997– 2001 originated in the adjacent Blackstone River Basin In the eight towns in the basin without public-water systems ... streamflow in September in the Assabet River about doubled at the outlet of the Main Stem Headwaters subbasin and increased by about percent at the outlet of the Main Stem Upper subbasin These increases ... practices in the upper part of the basin Description of the Study Area The Assabet River Basin (fig 1) encompasses an area of 177 mi2 within the Merrimack River Basin in eastern Massachusetts The study...
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cientific Evaluation of Biological Opinions on Endangered and Threatened Fishes in the Klamath River Basin ppt

cientific Evaluation of Biological Opinions on Endangered and Threatened Fishes in the Klamath River Basin ppt

Ngày tải lên : 30/03/2014, 15:20
... technical support for increased minimum flows in the Klamath River main stem Although the proposed higher flows are intended to increase the amount of habitat in the main stem, the increase in habitat ... Engineering in providing services to the government, the public, and the scientific and engineering communities The Council is administered jointly by both Academies and the Institute of Medicine ... users in the Upper Klamath Basin under contract with the USBR After the listing of suckers in 1988 and coho in 1997, the USBR was required to assess the potential impairment of these fishes in the...
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Understanding New Threats and Challenges from Hydropower Development toBiodiversity and Community Rights in the 3S River Basin

Understanding New Threats and Challenges from Hydropower Development toBiodiversity and Community Rights in the 3S River Basin

Ngày tải lên : 21/06/2014, 20:21
... being that the capacity for transmission of the power beyond the northeast is not yet in existence, and demand for power in the sparsely populated northeast of the country is far below what the ... Kra e is the next provincial town The Import-Export Bank of India is providing nancing of US$15 million for the strengthening of capacity of the transmission lines connec ng the provinces to ... of many of these planned projects to the Mekong River and the important role the 3S rivers play in maintaining the Mekong River s abundant sheries and nutrient rich sediment ows, the impacts...
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Population Growth and Natural-Resources Pressures in the Mekong River Basin pdf

Population Growth and Natural-Resources Pressures in the Mekong River Basin pdf

Ngày tải lên : 06/07/2014, 23:20
... determinant of agricultural land-use change, its form and the intensity of change in the Mekong River Basin in a particular locale are influenced by other factors, including land-tenure policies, international ... change in lifestyle would be minimal over the next 40 y, and that cereal products and rice will remain the major staple foods in the Mekong River Basin in the coming decades Some early Mekong River ... together with other major drivers, such as institutions and organizations, markets, and technology, will have a very strong bearing on the way in which the rich resources of the Mekong River Basin...
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Báo cáo khoa học: " Driving Forces of Forest Cover Dynamics in the Ca River Basin in Vietnam" ppt

Báo cáo khoa học: " Driving Forces of Forest Cover Dynamics in the Ca River Basin in Vietnam" ppt

Ngày tải lên : 06/08/2014, 19:20
... specifically, the objectives of the study are (i) to estimate the rates of forest cover changes in the upper Ca River Basin during the period 1998 - 2003 and (ii) to determine the main socio-economic ... reclassify the change detection maps into a new map that was set up with three major forest change types The rules are in Table Driving Forces of Forest Cover Dynamics in the Ca River Basin in Vietnam ... governing forest cover changes in the period 1998 - 2003 MATERIALS AND METHODS Study Site The main study site is located in the upper part of the Ca River Basin, which covers a vast area of the...
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FM11 Ch 30 Financial Management in Not-for-Profit Businesses

FM11 Ch 30 Financial Management in Not-for-Profit Businesses

Ngày tải lên : 06/04/2015, 19:41
... between the WACC formula for investor-owned firms and that for not- for- profit businesses?  Because not- for- profit firms pay no taxes, there are no tax effects associated with debt financing  A not- for- profit ... using debt as encountered by investor-owned firms 30 - 12 Is the asymmetric information theory applicable to not- for- profit businesses? The asymmetric information theory is not applicable to not- for- profit ... service in a financially sound manner 30 - Is the WACC relevant to not- for- profit businesses? Yes The WACC estimation for not- for- profit firms parallels that for investor-owned firms 30 - Is there...
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