coding scheme for focus group narratives
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
... and Haggard and Steven B Webb, eds Voting for Reform: The Political Economy of Adjustment in New Democracies Oxford: Oxford University Press, 1994 Efforts to establish private farming were marginally ... Without a robust private farming sector to compete with former collectives for land, former collectives could continue to pay a pittance for the use of land shares Rather than generating a new ... a former collective The range of options for making meaningful use of that ownership is narrow, and leasing land back to the former collective is often the only option available As payment for...
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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
... of board members’ For a full discussion of sources of liability for directors of not -for- profit organizations, see Chapter of Industry Canada’s Primer for Directors of Not -for- Profit Corporations ... should perform in consultation with other board members TT The board has processes for assessing its own performance and that of committees TT The board has processes for assessing the performance ... inconsistent performance Staff can be employed as the primary human resource of a not-forprofit or to perform specific tasks that volunteers are less equipped to perform The employees of not -for- profit...
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PRIMER FOR DIRECTORS OF NOT-FOR-PROFIT CORPORATIONS pot
Ngày tải lên :
08/03/2014, 16:20
... public benefit not -for- is used for the purpose for which it was given and profit corporation as defined in the Charities for no other purpose Accounting Act are monies given for a charitable If ... of the information in a separate section To avoid confusion, we generally not use the term “non-profit organi- This book focuses on incorporated not -for- profits zation” The term “not -for- profit” ... provincial governments rights and civil liberties groups It excludes, however, Many other organizations, with a not -for- profit the countless informal groups or associations, trusts, aspect, have been...
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Financial and accounting guide for not for profit organizations
Ngày tải lên :
13/03/2014, 23:41
... information on taxes for not -for- profit organizations Relevant information from former Chapter 29, “Principal Federal Tax Forms Filed,” has now been included in new Chapter 28 The actual tax forms ... pooled by the organization.4 For additional information on budgeting, see Chapter 20 For additional information on internal controls, see Chapter 23 For additional information on investment of ... audit For additional information on reporting and filing tax information, see Chapter 28 For additional information on federal audit requirements, see Chapter 29 Ⅲ Ⅲ 1.6 COMMUNICATING FISCAL INFORMATION...
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Not for profit accounting, formation & reporting
Ngày tải lên :
14/03/2014, 00:19
... prescribed by the IRS The two forms are Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, and Form 1024, Application for Recognition of Exemption ... eligible for an exemption they must submit either Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, or Form 1024, Application for Recognition ... the most current Form 1023 Below each figure you will find information related to questions on the form Some suggestions for appropriate answers are provided Part I, Line asks for the organization’s...
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Not for profit accounting, tax, and reporting requirements 4e
Ngày tải lên :
14/03/2014, 00:24
... Application for Recognition of Exemption Under Section 501(c)(3) of the IRS Code, for 501(c)(3) organizations ➢ Form 1024, Application for Recognition of Exemption, for all other not -for- profit ... Complete Set of Form 990, Form 990-EZ, and Form 990N? For the forms and related, as well as instructions, schedules, and attachments, go to the IRS web site, www.irs.ustreas.gov: Click “More Forms & ... on the home page Click “Forms & Instructions number (PDF)” on next screen Click pages and for various Form 990, etc information New Form 990-N (e-Postcard) Small not -for- profit organizations...
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Not for profit budgeting and financial management 4e
Ngày tải lên :
14/03/2014, 00:32
... maturity date Form 990 Form 990 is an information IRS filing It is open to public inspection Form 990-EZ Form 990-EZ is a shortened version of the Form 990 that is suitable for smaller not-forprofit-organizations ... Form 990-N Form 990-N is an electronic information IRS filing for very small not -for- profit organizations that not regularly have gross receipts over $25,000 Form 990-PF Form 990-PF is an information ... appointed faculty chair for finance for the United States Chamber of Commerce’s Institutes for Organization Management program McMillan has written several books on not -for- profit financial management...
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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
... lighting for study and business activities It provides power to pump water for domestic, agricultural and small industrial functions, and for water treatment It substitutes for solid fuels used for ... Competing water uses for main income groups of countries Industrial use of water increases with country income, going from 10 percent for low- and middle-income countries to 59 percent for high-income ... Water for People, Water for Life | Executive Summary To provide better water supplies, sanitation and flood management for cities, a range of actions is needed Competent water utilities are foremost...
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The Cambridge MBA: Not-for-Profit sector pdf
Ngày tải lên :
23/03/2014, 17:21
... There are a number of other scholarships and bursaries available For information on any of these, please visit our website • Costs For up to programme fees please visit our website www.cambridgemba.com ... with multinational companies based around the world in a live consultancy effort Sian Herschel’s team worked with Tata Group, which promotes international understanding and ongoing corporate sustainability ... Individual Project How we can support you • Financial support The Sainsbury Bursary Scheme is available specifically for candidates with experience in the charitable or voluntary sectors There are...
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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
... summarized in the top part of Tab DTC was small for both constituent tasks of walko+memo (i.e., for walking as well as for memorizing), but was large for both constituent tasks of walko+checkgw Elderly ... illustrate mean DTC for the task combinations in our previous study [31] Taken together, Fig shows that mean DTC of both age groups was higher for some task combinations than for others In particular, ... variables To quantify subjects' ability for executing two tasks concurrently, we calculated for each subject and task the dualtask costs DTC according to the customary formula [32] DTC [%] = 100 * (single-task...
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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
... information: This is information that is useful (but not essential) for placing financial statement and note information in an appropriate context The GASB does not require supplementary information, ... cop2705X_FM_i-x.indd ix Not -for- Profit Health Care Entities 373 Financial Reporting for Governmental Health Care Entities 375 Financial Reporting for Commercial (For- Profit) Health Care Entities ... obstacles exist that prevent government involvement For example, the U.S Constitution provides for separation of church and state Therefore, any group that wishes to promote religious activities...
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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
... ledger for the police department for the month of July, in a format similar to Illustration 3–7 3–10 The Budgetary Comparison Schedule for the City of Vienna appears below Several items of information ... Comparison Statement, if that is used by your government) for the General Fund Is the budgetary format used, or is the schedule in the format used for the Statement of Revenues, Expenditures, and Changes ... licenses were $137,202 Expenditures were $499,200 for general government, $131,345 for parks and recreation, $91,600 for sanitation, and $157,333 for streets and sidewalks There are no outstanding...
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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
... Balance for the General Fund for the year ending 2012 Use Excel formulas to calculate the cells shaded in blue e Prepare a Balance Sheet for the General Fund as of December 31, 2012 Use Excel formulas ... grant before year-end a Prepare the journal entries for the above transactions Prepare Closing entries for year-end b Prepare a Statement of Revenues, Expenditures, and Changes in Fund Balance for ... available for 2012 expenditures, entry recognizes that amount as a revenue for 2012 (see entry 27 for the current year deferral): cop2705X_Ch04_087-121.indd 92 2/2/10 8:12:38 PM Accounting for the...
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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
... Illustration 2–11 for an example) A similar requirement exists for cash flow statements prepared for commercial businesses and private not -for- profit organizations Apago PDF Enhancer Accounting for Municipal ... 523,500 523,500 The Supplies Fund, accounts for its inventories on the perpetual inventory basis because the information is needed for proper performance of its primary function Accordingly, ... Statement of Cash Flows for the Year Ended December 31, 2012, for the City of Sandwich Swimming Pool Fund The Village of Parry reported the following for its Print Shop Fund for the year ended April...
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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
... restricted net assets total $554,000 for governmental activities and $215,000 for businesstype activities Include a Total column 8–8 The following information is available for the preparation of the governmentwide ... 700,000 13,222,000 22,333,000 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 ... 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 as of April 30, 2012:...
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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
... asset class for revenues and reclassifications b Prepare, in good form, a Statement of Unrestricted Revenues, Expenses, and Other Changes in Unrestricted Net Assets for St Ann’s College for the year ... Changes in Unrestricted Net Assets for Korner College for the fiscal year ended June 30, 2012 c Prepare a Statement of Changes in Net Assets for Korner College for the fiscal year ended June 30, ... categories Other differences exist in the format and title of the financial statements For example, privatesector organizations use the three-category FASB format for the Statement of Cash Flows, while...
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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
... code that provide exemption for certain types of not -for- profit organizations, discusses and illustrates the tax form that is used for many of these organizations (Form 990), and concludes by ... a 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 ... calculated from the Statement of Activities or from information reported in the Form 990 For example, the program expense ratio for the Performing Arts Organization in Illustration 10–1 is 67...
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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
... and Not -for- Profit Organizations Receiving Federal Awards Replaces former OMB Circular A–128 for state and local governments and A–133 for not -for- profit organizations Provides guidance for auditors ... provides for functional reporting of expenses for private-sector not -for- profit organizations functional classification Grouping of expen- ditures on the basis of the principal purposes for which ... transfers For presentation purposes, only one year of information is presented However, two years of information are required on all statements Additionally, some information has been condensed for...
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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
... flows Required basic state- ment for proprietary funds for governmental units and for public colleges and universities Also required statement for non-governmental not-forprofit organizations statement ... promises to repay the cash plus interest in exchange for the same securities or for different securities Required Supplementary Information (RSI) Information required by GASB to be risk-based approach ... which provides guidance for state and local governmental units statement of activities (not -for- profit accounting) One of the three statements required for Apago PDF not -for- profit organizations...
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