einkaufsbüros mit deutschen einkäufern und ukrainischen lieferanten kommunikation nach außen
allina-pisano j. the post-soviet potemkin village. politics and property rights in the black earth. cambridge, 2008
... CUNY1075/Allina 978 521 87938 Glossary xxvi kulak mitingovshchina naturoplata oblast’ pai (also dolia) August 7, 2007 Rich peasant (lit fist), persecuted under Stalin in the 1930s Rule by demonstrations ... constraints limited rural people’s desire and capacity to convert paper rights into actual allocation of land in the fields Land privatization in the Black Earth is not a case of underfulfillment ... crop yields than the non-Black Earth regions of Russia and Ukraine,15 and the ground so readily coaxes life from underfoot that, in a mad hope of replicating the region’s fertility at home, Hitler...
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Tài liệu Directors of Not-for-profit Organizations Should Ask about Governance pdf
... director you need to know and understand: • The sources of the organization’s funds; • How the funds are used; and • The operating and capital budgets Sources of funds Funding typically comes from ... Executive Director and understand his or her role, responsibility and authority TT I understand the relationship between the board and the Executive Director TT I understand how and under what circumstances ... volunteers as an advisory committee or working group TT The board has committees with clear terms of reference and effective chairs TT he responsibilities of committee chairs include reporting...
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PRIMER FOR DIRECTORS OF NOT-FOR-PROFIT CORPORATIONS pot
... corporation’s fundraising program so that they are aware of the fundraising methods a public fundraising appeal for different charitable being employed by staff or professional fundraisers purposes ... fail to apply funds in accordance with donors’ restrictions or if they redirect funds given for one At common law, each donor restricted fund is purpose, for example, a building fund, and use them ... endowment fund in perpetuity, unless the donor has restricted funds authorized that encroachments can be made upon In Ontario, regulations have been enacted the capital of such a fund under the...
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Financial and accounting guide for not for profit organizations
... supports programs, fundraising, management, and general expense Under certain conditions the cost of a fundraising appeal may be shared between fundraising and program expense Under certain conditions, ... Fund Accounting and Internal Financial Reporting 4.1 4.2 Fund Accounting Defined Categories of Funds 15 15 16 21 23 23 27 29 31 31 33 35 37 Ⅲ xiii Ⅲ CONTENTS 4.3 4.4 4.5 4.6 4.7 Alternative Fund ... unrestricted amounts are in one fund, all endowment funds in another, all building funds in a third, and so forth Typically in reporting, an organization using fund accounting presents separate...
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Not for profit accounting, formation & reporting
... members) Fund-raising or events committees (assisting to raise support and coordinating fund-raising events) Programs committee (assisting with program development) Strategic planning committee ... deal with private foundation status Private foundation status is the default status All NFP organizations that complete and submit Form 1023 are classified as a private foundation unless they ... small group of individuals A public charity differs from a private foundation in that a foundation receives most of its funds from a small number of individuals or entities such as from one family...
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Not for profit accounting, tax, and reporting requirements 4e
... Noncomingling of funds If the organization has grant funds, temporarily restricted funds, permanently restricted funds, etc., the board should direct the staff that comingling of these funds with unrestricted ... Tax-Exempt Organizations Private Foundations There are two types of 501(c)(3) organizations: publicly supported organizations and private foundations Typically, private foundations are associated with ... in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the...
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Not for profit budgeting and financial management 4e
... organizations that are involved in raising funds must have a third function entitled “Fund Raising.” Fund-Raising Activities Fund-raising activities are activities undertaken to induce potential donors ... asset Board-Designated Funds There is a lot of confusion concerning such accounts While the Board of Directors can allocate the use of funds for a specific purpose, these funds are subject to creditor ... in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning, or otherwise, except as permitted under Section 107 or 108 of the...
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Water for People Water for Life - The United Nations World Water Development Report pptx
... Nations Funds and Programmes United Nations Centre for Human Settlements (HABITAT) United Nations Children’s Fund (UNICEF) United Nations Department of Economic and Social Affairs (UNDESA) United ... Challenges: Stewardship and Governance Challenge 7: Mitigating Risk and Coping with Uncertainty 23 Lead agency: WMO Collaborating agencies: UNDESA / UNESCO / WHO / UNEP / ISDR / CCD / CBD / Regional ... agency: UNDESA Collaborating agencies: UNECE and World Bank Challenge 10: Ensuring the Knowledge Base: a Collective Responsibility 28 Lead agencies: UNESCO and WMO Collaborating agencies: UNDESA...
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The Cambridge MBA: Not-for-Profit sector pdf
... Improve your business relationships Gain insight and understanding about how the private sector functions Build new networks to support your fundraising activities and broaden your international ... Foundation in Kenya and on Tata’s micro entrepreneurship programmes in rural India.” Sian Herschel MBA 2008 • Global Consulting Project You will work with multinational companies based around ... in the charitable or voluntary sectors There are around five awards, of up to £28,000, available each year Successful applicants must be committed to working in the NFP sector in the UK There...
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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
... non-walking task [31], and found ARD for only one of them This combination differed from the other ones in three respects: subjects had to walk on a treadmill rather than on solid ground, they had to avoid ... predictors, but rather underline the role of one particular training component Conclusion In an analysis of 13 combinations between a walking and a non-walking task, we found that dual-task performance ... statement before participating in this study, which was pre-approved by the author's Ethics committee Experiment A was designed to find out whether the use of a treadmill was essential for the...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_1 ppt
... fund types These fund types are organized into three categories: governmental funds, proprietary funds, and fiduciary funds Governmental Funds Five fund types are classified as governmental funds: ... Fund Debt service—City Hall Annex Debt Service Fund Debt service—City Hall Debt Service Fund Internal service—Stores and Services Fund Enterprise—Water and Sewer Fund Agency—Tax Collection Fund ... Funds 162 Enterprise Funds 162 Illustrative Case—Water Utility Fund 164 Proprietary Fund Financial Statements 168 Statement of Net Assets 170 Statement of Revenues, Expenses, and Changes in Fund...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_3 pptx
... assets under GASB 34 and nonspendable fund balance under GASB 54 Committed Fund Balances Committed fund balance (item 2b in the illustration) represents the net resources of a governmental fund ... Example of Fund Balance Reporting CITY OF SALEM Balance Sheet—Fund Balance Section Governmental Funds As of December 31, 2012 Special Revenue Fund Courthouse Debt Renovation Service Fund Fund Apago ... would typically represent commitment of the funds Assigned Fund Balances Assigned fund balance (item 2c in the illustration) represents the net resources of governmental funds that the government...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_4 pdf
... Interfund Reimbursement In an interfund reimbursement, one fund initially records a purchase that belongs in another fund The fund where the purchase correctly belongs reimburses the fund that ... to Other Fund ……… Cr If the loan is long-term, Advance from Other Funds is used in place of Due to Other Funds Interfund Services The most common examples are where a governmental fund purchases ... ILLUSTRATION –1 Interfund Transaction Summary of Interfund Transactions Description Example Journal Entry: Fund Making the Payment Example Journal Entry: Fund Receiving the Payment In an interfund loan,...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_6 doc
... when goods and services are used Two types of funds are classified as proprietary funds: internal service funds and enterprise funds Internal service funds provide, on a user charge basis, services ... Expenses, and Changes in Fund Net Assets; and a Statement of Cash Flows As is true for governmental funds, enterprise funds are reported by major fund, with nonmajor funds presented in a separate ... decides to use a single fund to accumulate funds and make payments for claims, it must use either the General Fund or an internal service fund Many use the internal service fund type When using internal...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_9 pdf
... Expenditures, and Changes in Fund Balances, General Fund transfers out included $500,000 to a debt service fund, $600,000 to a special revenue fund, and $900,000 to an enterprise fund 8–11 The City of ... other funds Deferred property taxes Total liabilities 74,600 10,200 50,000 134,800 Fund balances Reserved for: Encumbrances Debt service Unreserved, reported in: General Fund Other Funds Total fund ... bonds Transfers from other funds Transfers (to) other funds Excess of revenues and other sources over (under) expenditures and other uses Fund balance—beginning of year Fund balance—end of year 4,000,000...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_12 pot
... $65,000 of funds that had been given in 2011 to support unspecified activities in 2012 During 2011, Carnegie received $750,000 to renovate a dormitory During 2012, $620,000 of the funds were spent ... colleges and universities: a List the three net asset classes required under FASB Statement 117 b List the financial reports required under FASB Statement 117 c Distinguish between an endowment, a term ... with the depreciation schedule • Assets whose use is limited is an unrestricted balance sheet category used in health care reporting to show limitations on the use of assets due to bond covenant...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_13 potx
... government* Unreserved fund balance/revenues General Fund unreserved fund balance** General Fund total revenues** Governmental revenues per capita Total revenues: governmental funds** Population Interest ... enterprise fund The aggregate discretely presented component units The aggregate remaining fund information (i.e., the nonmajor governmental and enterprise funds, the internal service funds, and ... to funding agencies or oversight bodies in addition to the management of the organization under audit Frequently state and local governments and not-for-profit organizations receive funding under...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_14 doc
... appropriation fund equity Excess of fund assets and resources over fund liabilities A portion of the equity of a governmental fund may be reserved (q.v.) or designated (q.v.) fund financial statements Fund ... nonmajor funds All funds other than major Nonmajor funds are not required to be presented separately in the basic fund financial statements of governmental and enterprise funds See major funds nonreciprocal ... fiduciary funds, in the fund financial statements fiduciary funds Any fund held by a govern- mental unit in a fiduciary capacity, ordinarily as agent or trustee Also called trust and agency funds Four...
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Essentials of Accounting for Governmental and Not-for-Profit Organizations 10th Edition_15 pot
... capital projects fund, 129 debt service fund, 136 enterprise fund, 168 example, 284–286 general fund example, 103–105 internal service fund, 160 pension funds, 205 permanent fund, 140 private ... unassigned fund balance A classification of fund balance reported in governmental-type funds This is the residual fund balance category for the General Fund and is used to report negative fund balances ... 236–237 Interfund loans, 89 Interfund receivables/payables, elimination, 270 Interfund reimbursements, 89, 91 general fund example, 99 Interfund services provided/used, 89, 91 general fund example,...
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