WorldWideScience

Sample records for nonprofit accounting methods

  1. Through the Looking Glass: Educational Accountability Mirrors Nonprofit Accountability

    Science.gov (United States)

    Hoole, Emily R.

    2005-01-01

    The field of education has been shaken by announcements from prominent foundations (Annenberg Foundation, Pew Charitable Trusts, and Atlantic Philanthropies) that higher education will no longer be a high-priority funding area, due, in part, to a lack of measurable results (Marcy, 2003). Similarly, the nonprofit sector has been taken aback by an…

  2. 7 CFR 1770.16 - Supplementary accounts required of nonprofit organizations.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Supplementary accounts required of nonprofit organizations. 1770.16 Section 1770.16 Agriculture Regulations of the Department of Agriculture (Continued... TELECOMMUNICATIONS BORROWERS Uniform System of Accounts § 1770.16 Supplementary accounts required of...

  3. Enhancing the Understanding of Government and Nonprofit Accounting with THE PUZZLE GAME: A Pilot Study

    Science.gov (United States)

    Elson, Raymond J.; Ostapski, S. Andrew; O'Callaghan, Susanne; Walker, John P.

    2012-01-01

    Nontraditional teaching aids such as crossword puzzles have been successfully used in the classroom to enhance student learning. Government and nonprofit accounting is a confusing course for students since it has strange terminologies and contradicts the accounting concepts learned in other courses. As such, it is an ideal course for a…

  4. Evaluating Performance Measurement Systems in Nonprofit Agencies: The Program Accountability Quality Scale (PAQS).

    Science.gov (United States)

    Poole, Dennis L.; Nelson, Joan; Carnahan, Sharon; Chepenik, Nancy G.; Tubiak, Christine

    2000-01-01

    Developed and field tested the Performance Accountability Quality Scale (PAQS) on 191 program performance measurement systems developed by nonprofit agencies in central Florida. Preliminary findings indicate that the PAQS provides a structure for obtaining expert opinions based on a theory-driven model about the quality of proposed measurement…

  5. Reflection in the non-profit legal persons accounting of the grant-oriented operations

    Directory of Open Access Journals (Sweden)

    Nătăliţa-Mihaela Lesconi Frumuşanu

    2011-12-01

    Full Text Available In this paper we will analyse the legal stipulations regarding the reflection in accounting of the grant-oriented (structural funds operations within a non-profit organization. The suitability and importance of the paper is obvious, since the grants constitute an important source of funds for this category of entities. The paper indicates, in addition to the specific accounting notes, the main problems the grant beneficiaries have to face regarding the organization and management of the project accounting, thus the paper having a profound practical nature.

  6. 48 CFR 215.404-72 - Modified weighted guidelines method for nonprofit organizations other than FFRDCs.

    Science.gov (United States)

    2010-10-01

    ... METHODS AND CONTRACT TYPES CONTRACTING BY NEGOTIATION Contract Pricing 215.404-72 Modified weighted guidelines method for nonprofit organizations other than FFRDCs. (a) Definition. As used in this subpart,...

  7. Increased Public Accountability for Hospital Nonprofit Status: Potential Impacts on Residency Positions.

    Science.gov (United States)

    Raffoul, Melanie C; Phillips, Robert L

    2017-01-01

    The Institute of Medicine recently called for greater graduate medical education (GME) accountability for meeting the workforce needs of the nation. The Affordable Care Act expanded community health needs assessment (CHNA) requirements for nonprofit and tax-exempt hospitals to include community assessment, intervention, and evaluation every 3 years but did not specify details about workforce. Texas receives relatively little federal GME funding but has used Medicaid waivers to support GME expansion. The objective of this article was to examine Texas CHNAs and regional health partnership (RHP) plans to determine to what extent they identify community workforce need or include targeted GME changes or expansion since the enactment of the Affordable Care Act and the revised Internal Revenue Service requirements for CHNAs. Texas hospitals (n = 61) received federal GME dollars during the study period. Most of these hospitals completed a CHNA; nearly all hospitals receiving federal GME dollars but not mandated to complete a CHNA participated in similar state-based RHP plans. The 20 RHPs included assessments and intervention proposals under a 1115 Medicaid waiver. Every CHNA and RHP was reviewed for any mention of GME-related needs or interventions. The latest available CHNAs and RHPs were reviewed in 2015. All CHNA and RHP plans were dated 2011 to 2015. Of the 38 hospital CHNAs, 26 identified a workforce need in primary care, 34 in mental health, and 17 in subspecialty care. A total of 36 CHNAs included implementation plans, of which 3 planned to address the primary care workforce need through an increase in GME funding, 1 planned to do so for psychiatry training, and 1 for subspecialty training. Of the 20 RHPs, 18 identified workforce needs in primary care, 20 in mental health, and 15 in subspecialty training. Five RHPs proposed to increase GME funding for primary care, 3 for psychiatry, and 1 for subspecialty care. Hospital CHNAs and other regional health assessments

  8. Financial Statement Analysis for Nonprofit Organizations

    OpenAIRE

    Travaglini,Claudio

    2007-01-01

    A financial statement analysis framework for nonprofit organizations is proposed, based on Nonprofit Commission of Certified Public Accountants Association (Commissione Aziende Nonprofit Ordine Nazionale Dottori Commercialisti) for Italian Nonprofits.

  9. Do Accounting Students Have Realistic Expectations of Information Technology Usage in Nonprofit Organizations?

    Science.gov (United States)

    Foust, Karen M.; Kleen, Betty A.; Shell, L. Wayne

    Not-for-profit organizations employ 11% of all U.S. workers; these organizations are often the recipients of hand-me-down hardware and software. This study investigates accounting students expectations of the information technology available to and used by not-for-profit organizations. In this descriptive study, based on two different surveys,…

  10. Enterprising nonprofits.

    Science.gov (United States)

    Dees, J G

    1998-01-01

    Faced with rising costs, more competition for fewer donations and grants, and increased rivalry from for-profit companies entering the social sector, nonprofits are turning to the commercial arena to leverage or replace their traditional sources of funding. The drive to become more businesslike, however, holds many dangers for nonprofits. In the best of circumstances, nonprofits face operational and cultural challenges in the pursuit of commercial funding. In the worst, commercial operations can undercut an organization's social mission. To explore the new possibilities of commercialization and to avoid its perils, nonprofit leaders need to craft their strategies carefully. A framework-what the author calls the social enterprise spectrum--can help such leaders understand and assess their options. Nonprofits first must identify potential sources of earned income; then they should set clear and realistic financial objectives. Commercial programs don't need to be profitable to be worthwhile. They can instead improve the efficiency and the effectiveness of organizations by reducing the need for donated funds; by providing a more reliable, diversified funding base; and by enhancing the quality of programs by instilling market discipline. In the end, commercial operations will not--and should not--drive out philanthropic initiatives. But thoughtful innovation in the social sector is essential if organizations are to leverage limited philanthropic resources.

  11. Implementation Evaluation in a Private Nonprofit Setting: A Mixed-Methods Approach

    Science.gov (United States)

    Walker, Jacquelyn Ann

    2013-01-01

    Demand for quality service provision in the human services industry requires that private nonprofit organizations have the administrative and management capacities to ensure successful implementation and sustain staff development programs. Unfamiliarity with implementation challenges, and limited awareness of implementation strategies, can trigger…

  12. A mixed-methods approach to conducting Internal Revenue Service-compliant community health needs assessments: a case example for nonprofit hospital leaders

    Directory of Open Access Journals (Sweden)

    Oglesby WH

    2014-10-01

    Full Text Available Willie H Oglesby, Ken Slenkovich Department of Health Policy and Management, College of Public Health, Kent State University, Kent, OH, USA Background: The Patient Protection and Affordable Care Act created new requirements for nonprofit hospitals to conduct a Community Health Needs Assessment (CHNA at least once every 3 years, with a significant tax penalty for noncompliance. While some resources exist to help nonprofit hospital leaders conduct various aspects of a CHNA, few reflect the new Internal Revenue Service requirements. Methods: Many different models of CHNAs have emerged over the years. Although each has its unique features, the essential elements of a CHNA include engaging stakeholders, defining the community, gathering sufficient representative data, prioritizing information, and reporting results. In this paper, we expand upon this basic approach by offering a practical step-by-step guide to conducting CHNAs that meets new Internal Revenue Service regulations. Results: We developed and tested this methodology in partnership with several nonprofit hospital systems in Northeast Ohio, USA. In this paper, we discuss our use of the methodology and identify recommendations for other nonprofit hospital leaders. Conclusion: The methodology presented in this paper is a cost-effective approach to satisfying new CHNA requirements and nonprofit hospital leaders should consider using it or modifying it to fit their unique needs. Keywords: Affordable Care Act, CHNA, community benefit, community hospital

  13. Comparison of accounting methods for business combinations

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2012-01-01

    Full Text Available The revised accounting rules applicable to business combinations in force on July1st 2009, are the result of several years efforts the convergence of U.S. and International Committee of the Financial Accounting Standards. Following the harmonization of global accounting procedures are revised and implemented also Czech accounting regulations. In our research we wanted to see how changes can affect the strategy and timing of business combinations. Comparative analysis is mainly focused on the differences between U.S. and international accounting policies and Czech accounting regulations. Key areas of analysis and synthesis are the identification of business combination, accounting methods for business combinations and goodwill recognition. The result is to assess the impact of the identified differences in the reported financial position and profit or loss of company.

  14. Econometric Methods within Romanian Quarterly National Accounts

    Directory of Open Access Journals (Sweden)

    Livia Marineta Drăguşin

    2013-04-01

    Full Text Available The aim of the present paper is to synthesise the main econometric methods (including the mathematical and statistical ones used in the Romanian Quarterly National Accounts compilation, irrespectively of Quarterly Gross Domestic Product (QGDP. These methods are adapted for a fast manner to operatively provide information about the country macroeconomic evolution to interested users. In this context, the mathematical and econometric methods play an important role in obtaining quarterly accounts valued in current prices and in constant prices, in seasonal adjustments and flash estimates of QGDP.

  15. Analysis of Funding Sources and Methods of Non-profit Organization%非营利组织筹资渠道与方式探析

    Institute of Scientific and Technical Information of China (English)

    戚舟波

    2011-01-01

    Various non-profit organizations have become the important form of social organization. Expanding financing channels, flexibly using various means of financing, and improving their fund-raising capacity is the problem to be solved for non-profit organization. This paper summarizes and analyzes the status and problems of financing of non-profit organization, and proposed countermeasures to expand financing channels and methods for non-profit organizations.%各类非营利组织已成为重要的社会组织形式,拓展筹资渠道,灵活运用各种筹资方式,提高自身筹资能力,是目前大多数非营利组织急待解决的问题.本文在分析总结非营利组织筹资现状和问题的基础上,提出拓展非营利组织筹资渠道与方式的对策措施.

  16. CSR and Sustainability Report for Nonprofit Organizations. An Italian Best Practice

    Directory of Open Access Journals (Sweden)

    Patrizia GAZZOLA

    2017-09-01

    Full Text Available The purpose of this paper is to analyze the sustainability report for the communication of Corporate Social Responsibility (CSR in a nonprofit organization. To this aim, an Italian case study is analyzed: the Fondazione Renato Piatti Onlus, a nonprofit organization of Social Utility. In the first part, we analyze the CSR for nonprofit organizations and the sustainability report (also called ‘social balance’. In the second part, we present evidence from the case study. The research is exploratory in nature when considering the connection of corporate social responsibility efforts to the nonprofit sector, a qualitative methodology was chosen over quantitative methods. Specifically, the case study was used to show what strategy a nonprofit organization can develop. Nowadays CSR strategies received a growing attention from both businesses and nonprofit organizations but also from the EU which forced large public-interest entities to present a social balance. For nonprofit organizations, applying social responsibility is not a voluntary issue. Nonprofit organizations have an ethical obligation to their stakeholder and to the public to conduct their activities with accountability and transparency. Scholars have increasingly been studying the impact of corporate social responsibility as a business strategy in for-profit companies. However, there is still lack of researches on how nonprofit organizations implement CSR into the strategy. As a consequence of the above remarks, a large part of nonprofit organizations fails to correctly implement a successful long term CSR strategy. The Fondazione Renato Piatti Onlus belongs to that group that has been able to incorporate social responsibility within the organization, then expanding its content into a social report drawn up in accordance with the guidelines of the Italian Agency for the Third Sector.

  17. Are Nonprofits Obsolete?

    Directory of Open Access Journals (Sweden)

    Shiko Gathuo

    2015-11-01

    Full Text Available Can the nonprofit sector survive the barrage of government regulations, the fast changing environment, the changing priorities of donors and beneficiaries, the democratized nature of fundraising and a host of other internal and external factors? The nonprofit sector is threatened by its very nature, which is complex and seems to go against the established principles of successful organizations. At the same time the larger outer environment has continued to wreak havoc on a sector that is already internally weak. Can the nonprofit sector, as organized, continue to exist? This paper discusses the internal weaknesses inherent to the nonprofit sector including funding, legal organization, nature of nonprofit work, workers and clients, as well as the external threats to the sector including inter-sectoral competition, regulations and the changing global economic landscape. To stay relevant, nonprofits must adapt to the changing outer environment by evolving internally.

  18. 26 CFR 601.204 - Changes in accounting periods and in methods of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 20 2010-04-01 2010-04-01 false Changes in accounting periods and in methods of....204 Changes in accounting periods and in methods of accounting. (a) Accounting periods. A taxpayer who changes his accounting period shall, before using the new period for income tax purposes, comply with the...

  19. Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

    Science.gov (United States)

    Buckhaults, Jessica; Fisher, Diane

    2011-01-01

    In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

  20. Trends in Accounting Education: Decreasing Accounting Anxiety and Promoting New Methods

    Science.gov (United States)

    Buckhaults, Jessica; Fisher, Diane

    2011-01-01

    In this paper, authors (a) identified accounting anxiety for the educator and the student as a possible explanation for the decline in accounting education and (b) investigated new methods for teaching accounting at the secondary and postsecondary levels that will increase interest in accounting education as well as decrease educator and student…

  1. 26 CFR 1.6655-6 - Methods of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Methods of accounting. 1.6655-6 Section 1.6655... Methods of accounting. (a) In general. In computing any required installment, a corporation must use the methods of accounting used in computing taxable income for the taxable year for which estimated tax...

  2. 26 CFR 1.985-4 - Method of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Method of accounting. 1.985-4 Section 1.985-4...) INCOME TAXES Export Trade Corporations § 1.985-4 Method of accounting. (a) Adoption of election. The adoption of, or the election to use, a functional currency shall be treated as a method of accounting....

  3. 26 CFR 1.1502-17 - Methods of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Methods of accounting. 1.1502-17 Section 1.1502... (CONTINUED) INCOME TAXES Computation of Separate Taxable Income § 1.1502-17 Methods of accounting. (a) General rule. The method of accounting to be used by each member of the group shall be determined...

  4. APECTS REGARDING INTERNAL AUDIT PLANNING IN THE NONPROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    DANIELA VITAN

    2015-04-01

    Full Text Available Our study refers to the planning of internal audit within the nonprofit organizations. The starting point is the hypothesis that planning of internal audit in nonprofit organizations is printed by their specific features and we want to highlight the way this influence occurs, which are the specific objectives that have to be pursued within the internal audit. During our research, in order to test the hypothesis we studied the national legal regulations, the specific literature of the field and we realized a practical documentation by consulting the internal audit guides of a foreign nonprofit organization. Our study reveals that in this area the legislation in force refers only to the compulsiveness of developing the internal audit activity in some specific categories of nonprofit organizations, without referring to the specific rules of organizing this activity within the nonprofit organizations. The national literature of the field is poor, but at the international level, the authors have concerns regarding the internal audit within the nonprofits. From a practical point of view, we emphasized the specific aspects of nonprofit organizations followed while planning internal audit regarding the financial system, budgetary system, internal control system, financing sources and human resources. We concluded that each audited field is influenced by the specific features of non-profit organizations within them. These features must be taken into account when planning the audit and drawing up the specific procedures within the nonprofits in order to add value to the audited information within internal audit engagement.

  5. Evaluation Capacity and Nonprofit Organizations: Is the Glass Half-Empty or Half-Full?

    Science.gov (United States)

    Carman, Joanne G.; Fredericks, Kimberly A.

    2010-01-01

    In this article, we explore the evaluation capacity of today's nonprofit organizations. We report the findings of a cluster analysis that suggest that when it comes to evaluation, there are three types of nonprofit organizations. The first type of nonprofit organization is one that, by most accounts, is satisfied with their evaluation efforts.…

  6. How do nonprofit hospitals manage earnings?

    Science.gov (United States)

    Leone, Andrew J; Van Horn, R Lawrence

    2005-07-01

    We hypothesize that, unlike for-profit firms, nonprofit hospitals have incentives to manage earnings to a range just above zero. We consider two ways managers can achieve this. They can adjust discretionary spending [Hoerger, T.J., 1991. 'Profit' variability in for-profit and not-for-profit hospitals. Journal of Health Economics 10, 259-289.] and/or they can adjust accounting accruals using the flexibility inherent in Generally Accepted Accounting Principles (GAAP). To test our hypothesis we use regressions as well as tests of the distribution of earnings by Burgstahler and Dichev [Burgstahler, D., Dichev, I., 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24, 99-126.] on a sample of 1,204 hospitals and 8,179 hospital-year observations. Our tests support the use of discretionary spending and accounting accrual management. Like Hoerger (1991), we find evidence that nonprofit hospitals adjust discretionary spending to manage earnings. However, we also find significant use of discretionary accruals (e.g., adjustments to the third-party-allowance, and allowance for doubtful accounts) to meet earnings objectives. These findings have two important implications. First, the previous evidence by Hoerger that nonprofit hospitals show less variation in income may at least partly be explained by an accounting phenomenon. Second, our findings provide guidance to users of these financial statements in predicting the direction of likely bias in reported earnings.

  7. 'Nonprofits' need surplus too.

    Science.gov (United States)

    Young, D W

    1982-01-01

    By definition profit refers to the difference between revenue and expenses. In for-profit organizations profit or surplus gives a return to the owners of the company and serves as a source of financing for capital acquisitions and working capital. Nonprofit organizations, which are not allowed a surplus, don't suffer on the first count because they have no owners. But they do suffer on the second count because, if expected to grow, they need to finance asset replacement and growth. In these days when funds for long-term debt are becoming scarcer, this author asserts, the need for regulators to allow 'nonprofits' to keep a surplus is increasing. In this article, he argues for a surplus and then discusses how managers and regulators can determine how much a nonprofit organization should be allowed. He presents a combination of a modified version of the return-on-asset pricing model used in for-profit organizations and a model for assessing working capital needs associated with growth.

  8. Methods development for total organic carbon accountability

    Science.gov (United States)

    Benson, Brian L.; Kilgore, Melvin V., Jr.

    1991-01-01

    This report describes the efforts completed during the contract period beginning November 1, 1990 and ending April 30, 1991. Samples of product hygiene and potable water from WRT 3A were supplied by NASA/MSFC prior to contract award on July 24, 1990. Humidity condensate samples were supplied on August 3, 1990. During the course of this contract chemical analyses were performed on these samples to qualitatively determine specific components comprising, the measured organic carbon concentration. In addition, these samples and known standard solutions were used to identify and develop methodology useful to future comprehensive characterization of similar samples. Standard analyses including pH, conductivity, and total organic carbon (TOC) were conducted. Colorimetric and enzyme linked assays for total protein, bile acid, B-hydroxybutyric acid, methylene blue active substances (MBAS), urea nitrogen, ammonia, and glucose were also performed. Gas chromatographic procedures for non-volatile fatty acids and EPA priority pollutants were also performed. Liquid chromatography was used to screen for non-volatile, water soluble compounds not amenable to GC techniques. Methods development efforts were initiated to separate and quantitate certain chemical classes not classically analyzed in water and wastewater samples. These included carbohydrates, organic acids, and amino acids. Finally, efforts were initiated to identify useful concentration techniques to enhance detection limits and recovery of non-volatile, water soluble compounds.

  9. USING FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

    Science.gov (United States)

    The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...

  10. USING FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

    Science.gov (United States)

    The idea that the methods and models of accounting and bookkeeping might be useful in describing, understanding, and managing environmental systems is implicit in the title of H.T. Odum's book, Environmental Accounting: Emergy and Environmental Decision Making. In this paper, I ...

  11. A New Source of Nonprofit Neurosurgical Funding.

    Science.gov (United States)

    Fernando, Amali M; Nicholas, Joyce S; O'Brien, Peter; Shabani, Hamisi; Janabi, Mohamed; Kisenge, Peter; Ellegala, Dilantha B; Bass, R Daniel

    2017-02-01

    The purpose of this paper is to propose and qualify a novel funding mechanism for international neurosurgical nonprofits. The article first identifies and explains neurosurgeons' means for practicing in the developing world through a literature review. After this examination of the current funding methods for surgical care in low-income regions, the work transitions to an explanation of the applications and limitations of a new resource: the internal wealth of a developing country. This wealth may be leveraged by way of a for-profit hospital to create sustainable and domestic funding for nonprofit neurosurgical training. The applicability of the proposed mechanism extends beyond the field of neurosurgery to nonprofits in any health-related discipline. Factors influencing the viability of this mechanism (including local disease burden, economic trajectory, and political stability) are examined to create a baseline set of conditions for success.

  12. Competitive spillovers across non-profit and for-profit nursing homes.

    Science.gov (United States)

    Grabowski, David C; Hirth, Richard A

    2003-01-01

    The importance of non-profit institutions in the health care sector has generated a vast empirical literature examining quality differences between non-profit and for-profit nursing homes. Recent theoretical work has emphasized that much of this empirical literature is flawed in that previous studies rely solely on dummy variables to capture the effects of ownership rather than accounting for the share of non-profit nursing homes in the market. This analysis considers whether competitive spillovers from non-profits lead to higher quality in for-profit nursing homes. Using instrumental variables to account for the potential endogeneity of non-profit market share, this study finds that an increase in non-profit market share improves for-profit and overall nursing home quality. These findings are consistent with the hypothesis that non-profits serve as a quality signal for uninformed nursing home consumers.

  13. METHODS OF ACCOUNTING FOR THE EFFECTS OF INFLATION INDICATORS OF ACCOUNTING (FINANCIAL STATEMENTS

    Directory of Open Access Journals (Sweden)

    Roshchektayeva U. Y.

    2016-06-01

    Full Text Available The article deals with the qualitative characteristics of the accounting (financial statements in accordance with International Financial Reporting Standards: understandability, relevance, reliability and comparability. The article gives a definition of reliability of the accounting (financial statements as one of the most important quality characteristics that ensure the usefulness of accounting information for a wide range of users. We present main consequences of the lack of consideration of the impact of inflation on the performance of financial statements. We have studied the methods of adjustment of financial statements for inflation indicators that can identify and neutralize the effects of inflation on the performance of economic activities of commercial organizations

  14. 25 CFR 700.83 - Nonprofit organization.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 2 2010-04-01 2010-04-01 false Nonprofit organization. 700.83 Section 700.83 Indians THE... Policies and Instructions Definitions § 700.83 Nonprofit organization. The term nonprofit organization..., professional, or instructional activity on a nonprofit basis and that has established its nonprofit...

  15. Educational Accountability: A Qualitatively Driven Mixed-Methods Approach

    Science.gov (United States)

    Hall, Jori N.; Ryan, Katherine E.

    2011-01-01

    This article discusses the importance of mixed-methods research, in particular the value of qualitatively driven mixed-methods research for quantitatively driven domains like educational accountability. The article demonstrates the merits of qualitative thinking by describing a mixed-methods study that focuses on a middle school's system of…

  16. Service & non-profit marketing

    Directory of Open Access Journals (Sweden)

    Stanković Čedomir

    2002-01-01

    Full Text Available Services are dominantly untouchable products which cannot be physically owned. Services promotion is difficult for its untouchables. Personal sale is very powerful in service companies because customers must interact with employees. Price is very important for service's companies. It has psychological role, economic role and it creates attitude for goal achievement. Marketing goal for nonprofit organizations is to get an answer from target market Development of marketing strategies of nonprofit organizations consists of defining and analyzing target market and creating and maintaining marketing mix. In nonprofit organizations product is usually an idea or a service. Promotion in nonprofit organizations is very important. Personal sale, promotional sale, advertising and publicity are used for communicating an idea and informing people about services.

  17. The new landscape for nonprofits.

    Science.gov (United States)

    Ryan, W P

    1999-01-01

    For most of this century, society's caring functions have been the work of government and charities. But social services in the United States are in a period of transition. Today the U.S. government no longer considers nonprofits to be entitled--or even best qualified--to provide social services. Profit-seeking companies like Lockheed Martin are now winning contracts for such services. William Ryan describes how government outsourcing and a new business mind-set have changed the landscape of social services. The change raises fundamental questions about the mission and future of nonprofits. Ryan attributes the growth of for-profits in the social service industry to four factors: size, capital, mobility, and responsiveness. While those attributes give for-profits an advantage in acquiring new contracts, nonprofits have not yet lost their foothold. Ryan cites examples of organizations like the YWCA and Abraxas to demonstrate various ways that nonprofits are responding--from subcontracting to partnership to outright conversion to for-profit status. By playing in the new marketplace, nonprofits will be forced to reconfigure their operations and organizations in ways that could compromise their missions. Because nonprofits now find themselves sharing territory with for-profits, sometimes as collaborators and sometimes as competitors, the distinctions between these organizations will continue to blur. The point, Ryan argues, is not whether nonprofits can survive opposition from for-profits. Many have already adjusted to the new competitive environment. The real issue is whether nonprofits can adapt without compromising the qualities that distinguish them from for-profit organizations.

  18. Principles and methods of managerial cost-accounting systems.

    Science.gov (United States)

    Suver, J D; Cooper, J C

    1988-01-01

    An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.

  19. Impact of Changes in Methods of Teaching and Learning Accounting

    OpenAIRE

    Adriana Florina Popa; Oana Georgiana Stănilă; Andreea Gabriela Ponorîcă

    2012-01-01

    The present study will bring into discussion possible ways of changing the approach of teaching and learning in the current developing academic environment on a case of 1st year students. We are examining the appropriate ways of adapting and improving the teaching accounting methodology. This need for change emerges from several of reasons, among which: - increased demand of students, which are more involved and participative in classes; - changed methods of teaching; - changed educ...

  20. Accountancy, teaching methods, sex, and American College Test scores.

    Science.gov (United States)

    Heritage, J; Harper, B S; Harper, J P

    1990-10-01

    This study examines the significance of sex, methodology, academic preparation, and age as related to development of judgmental and problem-solving skills. Sex, American College Test (ACT) Mathematics scores, Composite ACT scores, grades in course work, grade point average (GPA), and age were used in studying the effects of teaching method on 96 students' ability to analyze data in financial statements. Results reflect positively on accounting students compared to the general college population and the women students in particular.

  1. Are religiously affiliated hospitals more than just nonprofits? A study on stereotypical patient perceptions and preferences.

    Science.gov (United States)

    Seemann, Ann-Kathrin; Drevs, Florian; Gebele, Christoph; Tscheulin, Dieter K

    2015-06-01

    Recent research on patients' perceptions of different hospitals predominantly concentrates on whether hospitals are nonprofit or for-profit. Nonprofit hospitals can be subdivided into hospitals that are affiliated with a religious denomination and those that are not. Referring to the stereotypic content model, this study analyzes patients' perceptions of religious hospitals based on the factors of warmth, competence, trustworthiness and Christianity. Using a survey of German citizens (N = 300) with a one-factorial between-subject design (for-profit vs. nonprofit vs. religious nonprofit), we found that religious affiliation increases the perceptions of hospitals' trustworthiness and attractiveness. The study indicated that patients' perceptions of nonprofit hospitals with a religious affiliation differ from patients' beliefs about nonprofit hospitals without a religious affiliation, implying that research into ownership-related differences must account for hospital subtypes. Furthermore, religious hospitals that communicate their ownership status may have competitive advantages over those with a different ownership status.

  2. Impact of Changes in Methods of Teaching and Learning Accounting

    Directory of Open Access Journals (Sweden)

    Adriana Florina Popa

    2012-12-01

    Full Text Available The present study will bring into discussion possible ways of changing the approach of teaching and learning in the current developing academic environment on a case of 1st year students. We are examining the appropriate ways of adapting and improving the teaching accounting methodology. This need for change emerges from several of reasons, among which: -\tincreased demand of students, which are more involved and participative in classes; -\tchanged methods of teaching; -\tchanged educational circumstances and a more competitive environment for teachers; -\tincreased amount of resources and materials available for teachers and students.

  3. Competition and Mergers among Nonprofits

    NARCIS (Netherlands)

    Prüfer, J.

    2007-01-01

    Should mergers among nonprofit organizations be regulated differently than mergers among for-profit firms? The relevant empirical literature is highly controversial, the theoretical literature is scarce. We analyze the question by modeling duopoly competition with quality-differentiated goods. We co

  4. Competition and Mergers among Nonprofits

    NARCIS (Netherlands)

    Prüfer, J.

    2007-01-01

    Should mergers among nonprofit organizations be regulated differently than mergers among for-profit firms? The relevant empirical literature is highly controversial, the theoretical literature is scarce. I analyze the question by modeling duopoly competition with quality-differentiated goods. I comp

  5. Defining the Nonprofit Sector: Denmark

    DEFF Research Database (Denmark)

    Ibsen, Bjarne; Habermann, Ulla

    Arbejdspapiret, som er en del af det danske bidrag til det internationale forskningsprojekt The Johns Hopkins Comparative Nonprofit Sector Project, redegør for den historiske udvikling af den frivillige sektor i Danmark. Dernæst beskrives forskellige måder af definere og afgrænse den frivillige s...

  6. Defining the Nonprofit Sector: Denmark

    DEFF Research Database (Denmark)

    Ibsen, Bjarne; Habermann, Ulla

    Arbejdspapiret, som er en del af det danske bidrag til det internationale forskningsprojekt The Johns Hopkins Comparative Nonprofit Sector Project, redegør for den historiske udvikling af den frivillige sektor i Danmark. Dernæst beskrives forskellige måder af definere og afgrænse den frivillige...

  7. METHODS OF ACCOUNTING FOR THE EFFECTS OF INFLATION INDICATORS OF ACCOUNTING (FINANCIAL) STATEMENTS

    OpenAIRE

    Roshchektayeva U. Y.

    2016-01-01

    The article deals with the qualitative characteristics of the accounting (financial) statements in accordance with International Financial Reporting Standards: understandability, relevance, reliability and comparability. The article gives a definition of reliability of the accounting (financial) statements as one of the most important quality characteristics that ensure the usefulness of accounting information for a wide range of users. We present main consequences of the lack of consideratio...

  8. CHAPTER 14: FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

    Science.gov (United States)

    Development of the concepts of emergy and transformity established a medium (emergy) for accounting that made it possible to express economic and environmental work of all kinds on a common basis as solar emjoules. Environmental accounting using emdollars, a combined emergy-monet...

  9. CHAPTER 14: FINANCIAL ACCOUNTING METHODS TO FURTHER DEVELOP AND COMMUNICATE ENVIRONMENTAL ACCOUNTING USING EMERGY

    Science.gov (United States)

    Development of the concepts of emergy and transformity established a medium (emergy) for accounting that made it possible to express economic and environmental work of all kinds on a common basis as solar emjoules. Environmental accounting using emdollars, a combined emergy-monet...

  10. 32 CFR 37.1315 - Nonprofit organization.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false Nonprofit organization. 37.1315 Section 37.1315... of the organization. (b) The term includes any nonprofit institution of higher education or nonprofit... REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Definitions of Terms Used in This Part § 37.1315...

  11. 22 CFR 228.32 - Nonprofit organizations.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Nonprofit organizations. 228.32 Section 228.32 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT RULES ON SOURCE, ORIGIN AND NATIONALITY FOR... USAID Financing § 228.32 Nonprofit organizations. (a) Nonprofit organizations, such as...

  12. Applying the prudence principle in non-profit organizations and financial institutions

    Directory of Open Access Journals (Sweden)

    Milena Otavová

    2011-01-01

    Full Text Available The paper describes in detail the accounting principle of prudence in non-profit organizations and financial institutions. It defines its application in such organizations and based on comparison it evaluates the practical use of the prudence principle and its reflection in the accounting books. The main focus is on differences in applying the prudence principle that result from differences in the purpose activities and methods of asset management in these organizations. The practical application of the prudence principle in accounting consists mainly in the creation and use of provisions and impairments. These methods are defined by the Implementing Regulation to the Accounting Act No. 563/1991. The paper also provides tables where the creation and use of impairments and provisions in the above-mentioned organizations is compared with how business companies proceed in creating impairments and provisions. The key legislation standardizing accounting in the Czech Republic is the Accounting Act No. 563/1991, as amended, which stipulates the general accounting principles, the so-called accounting philosophy. The accounting is built around the general accounting principles, which are perceived as the pillars of accounting. Even though they are not stipulated in any particular law, they are legally enforceable and their ignorance can be sanctioned. The general accounting principles represent a set of rules to be observed in keeping the accounting books, preparing the accounting reports and submitting the accounting reports to users. The keystone accounting principle is the principle of true and fair refl ection of facts the essential goal of which is to report in the fi nancial statement actual assets and the fi nancial position of the accounting unit with an essential focus on reporting events that occurred during the accounting period with respect to their content.

  13. 25 CFR 170.605 - When may BIA use force account methods in the IRR Program?

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false When may BIA use force account methods in the IRR Program... § 170.605 When may BIA use force account methods in the IRR Program? BIA may use force account methods... before using a force account under this situation. The applicable FAR and Federal law apply to BIA...

  14. Methods of Analyzing Companies’ Performance in Accounting using Expert Systems

    Directory of Open Access Journals (Sweden)

    Veronica Grosu

    2008-01-01

    Full Text Available The company’s performance reflects its capacity of generating future cash-flows, by using existent resources, and the efficiency level in using new resources.The capacity of generating future cash-flows assumes that the company would have to book revenues of its activity, and the use of the existent resources needs a detailed overview of the expenses of the period. The revenues and expenses are elements strictly tied to the evaluation process of the company’s performance. This paper seeks to emphasize the efficiency level in using resources dependent on the profit (when the revenues are higher than the expenses, or on the loss (when the expenses are higher than the revenues, their first-step evaluation in the accounting process, so that the next step would evaluate them through a professional specific processing system, in order to lay out the economic result by efficiently binding the two methods.The current paper will analyze only the recognition and evaluation of companies’ revenues, with the help of the two criteria, when the revenues are higher than the expenses and therefore one will carry out an evaluation and analysis of the company’s performance in this particular field.

  15. Business-nonprofit partnerships as a driver of internal marketing in nonprofit organizations. Consequences for nonprofit performance and moderators

    Directory of Open Access Journals (Sweden)

    Luis Ignacio Álvarez-González

    2017-04-01

    Full Text Available Nonprofit organizations (NPOs confront competitive pressures derived from complex economic and societal challenges. Their capacity to fulfil their mission increasingly depends on developing successful alliances with key external and internal stakeholders, including cooperative interorganizational relationships. In this context, the aim of this research is to analyze: (1 to which extent business-nonprofit partnerships (BNPPs foster the development of an internal marketing approach by NPOs; (2 the impact of this approach to human resource management on nonprofit performance; and (3 the possible moderating effect of the funding strategy of the nonprofit. This empirical research, based on a survey to a representative sample of Spanish NPOs, shows that cooperative relationships between nonprofit and business organizations are closely associated with a process of knowledge transfer, resulting in improved nonprofit performance; although these positive effects depend on the capacity of NPOs to generate income from commercial sources.

  16. Classifying and comparing fundraising performance for nonprofit hospitals.

    Science.gov (United States)

    Erwin, Cathleen O

    2013-01-01

    Charitable contributions are becoming increasingly important to nonprofit hospitals, yet fundraising can sometimes be one of the more troublesome aspects of management for nonprofit organizations. This study utilizes an organizational effectiveness and performance framework to identify groups of nonprofit organizations as a method of classifying organizations for performance evaluation and benchmarking that may be more informative than commonly used characteristics such as organizational age and size. Cluster analysis, ANOVA and chi-square analysis are used to study 401 organizations, which includes hospital foundations as well as nonprofit hospitals directly engaged in fundraising. Three distinct clusters of organizations are identified based on performance measures of productivity, efficiency, and complexity. A general profile is developed for each cluster based upon the cluster analysis variables and subsequent analysis of variance on measures of structure, maturity, and legitimacy as well as selected institutional characteristics. This is one of only a few studies to examine fundraising performance in hospitals and hospital foundations, and is the first to utilize data from an industry survey conducted by the leading general professional association for healthcare philanthropy. It has methodological implications for the study of fundraising as well as practical implications for the strategic management of fundraising for nonprofit hospital and hospital foundations.

  17. Organizational Characteristics Associated With Fundraising Performance of Nonprofit Hospitals.

    Science.gov (United States)

    Erwin, Cathleen Owens; Landry, Amy Yarbrough

    2015-01-01

    Fundraising has become increasingly important to nonprofit hospitals as access to capital has grown more difficult and reimbursement for services more complex. This study analyzes the variation in organizational characteristics and fundraising performance among nonprofit acute care hospitals in the United States to identify and measure critical factors related to one key fundraising performance indicator: public support. Results indicate that the presence of an endowment, along with its value, investments in fundraising, and the geographic location of the organization, account for approximately 46% of variance in public support among nonprofit hospitals. The use of a separate foundation for the fundraising operation is not necessarily associated with measures of fundraising success; however, a majority of hospitals do use a foundation, signaling a strategic choice that may be made for numerous reasons. The study results and limitations are discussed and recommendations are made for maximizing the effectiveness of the fundraising enterprise within nonprofit hospitals. Increasing awareness of challenges associated with fundraising success will enhance the strategic management of fundraising operations by hospital executives and board members.

  18. Cost Accounting Methods and Calculation Agricultural Products` Cost

    Directory of Open Access Journals (Sweden)

    Saule B. Spatayeva

    2015-04-01

    Full Text Available In the condition of the current market the effective manage of expenses and calculation accountancy of cost production in agriculture must be aimed to control for resources usage at any level of technology process and getting the accountancy database needed for gaining the management targets.The improving the technologies and set up aspects of business entity activity, taken place for the last decades, which caused a significant influence on condition and structure expenses but could not provide the increase of economic effectiveness in agriculture.

  19. Accounting for Heterogeneity in Hedging Behavior: Comparing & Evaluating Grouping Methods

    NARCIS (Netherlands)

    Pennings, J.M.E.; Garcia, P.; Irwin, S.H.

    2011-01-01

    Abstract Heterogeneity, i.e., the notion that individuals respond differently to economic stimuli, can have profound consequences for the interpretation of behavior and the formulation of agricultural policy. This paper compares and evaluates three grouping techniques that can be used to account for

  20. 24 CFR 200.195 - Removal of nonprofit organization from Nonprofit Organization Roster.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Removal of nonprofit organization from Nonprofit Organization Roster. 200.195 Section 200.195 Housing and Urban Development Regulations... Placement and Removal Procedures for Participation in FHA Programs Nonprofit Organization § 200.195...

  1. 24 CFR 200.194 - Placement of nonprofit organization on Nonprofit Organization Roster.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Placement of nonprofit organization on Nonprofit Organization Roster. 200.194 Section 200.194 Housing and Urban Development Regulations... Placement and Removal Procedures for Participation in FHA Programs Nonprofit Organization §...

  2. 26 CFR 1.381(c)(4)-1 - Method of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Method of accounting. 1.381(c)(4)-1 Section 1... TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(4)-1 Method of accounting. (a... section 381(a) applies, an acquiring corporation shall use the same method of accounting used by...

  3. 26 CFR 1.446-2 - Method of accounting for interest.

    Science.gov (United States)

    2010-04-01

    ..., compounded annually. Under § 1.483-2, the present value of the deferred payments is $1,000,000. Thus, the... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Method of accounting for interest. 1.446-2... TAX (CONTINUED) INCOME TAXES Methods of Accounting § 1.446-2 Method of accounting for interest....

  4. 7 CFR 1780.47 - Borrower accounting methods, management reporting and audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower accounting methods, management reporting and... Grant Application Processing § 1780.47 Borrower accounting methods, management reporting and audits. (a) Borrowers are required to provide RUS an annual audit or financial statements. (b) Method of accounting and...

  5. Methods of Verification, Accountability and Control of Special Nuclear Material

    Energy Technology Data Exchange (ETDEWEB)

    Stewart, J.E.

    1999-05-03

    This session demonstrates nondestructive assay (NDA) measurement, surveillance and analysis technology required to protect, control and account (MPC and A) for special nuclear materials (SNM) in sealed containers. These measurements, observations and analyses comprise state-of-the art, strengthened, SNM safeguards systems. Staff member specialists, actively involved in research, development, training and implementation worldwide, will present six NDA verification systems and two software tools for integration and analysis of facility MPC and A data.

  6. Faithful Strategies : How Religion Shapes Nonprofit Management

    NARCIS (Netherlands)

    Filistrucchi, L.; Prüfer, J.

    2013-01-01

    Abstract: This paper studies the strategies employed by Catholic and Protestant nonprofit hospitals in Germany and traces them back to the theological foundations of those religions, which shape managers' values. We find that Catholic nonprofit hospitals follow a strategy of horizontal diversificati

  7. CompassPoint Nonprofit Services: strengthening the capacities of nonprofits (1971-2008).

    Science.gov (United States)

    Eschman, Jessica R; Schwartz, Sara L; Austin, Michael J

    2011-01-01

    CompassPoint Nonprofit Services is a nonprofit organization that delivers cutting-edge research and support services to the nonprofit community. Over its 30-year history, CompassPoint has transitioned from a small management support agency into a nationally-recognized leader in nonprofit capacity building and nonprofit management research. Through its strong internal operations and external connections, the agency has been able to stay current on the multiple challenges facing the local and national nonprofit community. CompassPoint has been a valuable resource for the nonprofit sector as it has struggled to retain its identity over the past 30 years, in relation to political and economic changes that have altered the functioning of the sector as a whole.

  8. 48 CFR 31.108 - Contracts with nonprofit organizations.

    Science.gov (United States)

    2010-10-01

    ... with nonprofit organizations. Subpart 31.7 provides principles and standards for determining costs applicable to contracts with nonprofit organizations other than educational institutions, State and local governments, and those nonprofit organizations exempted under OMB Circular No. A-122....

  9. Economic and Financial Diagnosis - Fundamental Method in Management Accounting

    Directory of Open Access Journals (Sweden)

    Riana Iren RADU

    2012-11-01

    Full Text Available The purpose of the „financial analysis - financial diagnosis phrase is to characterize in a more relevant and more conservative manner the company situation, in order to develop, based on optimal decisions for the establishment and use of resources” . Analysis of company's financial position at a time, usually at the end of the year, permits to assess the size and development of heritage, and making judgments on how to achieve financial balance. In this paper an analysis is made based on diagnostic key economic and financial indicators, calculated using information from the balance sheet and profit and loss account in the period 2006-2011 to Navrom Company Galati, to can measurable effects of the economic crisis on the company.

  10. 26 CFR 1.446-1 - General rule for methods of accounting.

    Science.gov (United States)

    2010-04-01

    ... system of identifying or valuing items in inventory is a change in method of accounting. Also a change in... used a base stock system of accounting for inventories. Under this system a constant price is applied... in which it is necessary to use an inventory the accrual method of accounting must be used...

  11. Nonprofit organizations versus government agencies to reduce tobacco use.

    Science.gov (United States)

    Carver, Vivien; Reinert, Bonita; Range, Lillian M; Campbell, Catherine; Boyd, Nicole

    2003-01-01

    Tobacco settlement money can be allocated to nonprofit organizations or government agencies. Both have advantages and disadvantages. Nonprofit organizations may have relatively (a) more efficiency/flexibility, but less accountability; (b) narrower focus, but less experience; (c) more ability to advocate, but more obligations; (d) more independence from tobacco industry influence, but less funding; and, (e) more public trust, but less visibility. The present case study of the Partnership for a Healthy Mississippi focuses on six interconnected areas: education (school and community), raising awareness, advocacy, service, enforcement, and research. In 1999 and 2000, tobacco use declined in Mississippi, even compared to neighboring states. This unique partnership's multifaceted approach to social change probably facilitated this decline.

  12. CORRECTING ACCOUNTING RESULTS OF TENSIONS USING FEM BY HSS METHOD

    Directory of Open Access Journals (Sweden)

    D. O. Bannikov

    2011-05-01

    Full Text Available The usage of the Hot Spot Stress (HSS method by means of linear surface extrapolation (LSE approach was analyzed for the correction of results of the Finite-Element Method (FEM in case of singularity of stresses. The given examples of structures and testing examples were computed on the base of design-and-computation software SCAD for Windows (version 11.3.

  13. THE INSUFFICIENCY OF FINANCIAL ANALYSIS FOR THE PERFORMANCE OF NON-PROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Delia Corina MIHĂLŢAN

    2015-07-01

    Full Text Available The paper work is based on the hypothesis that the financial analysis is insufficient when it comes to reflecting the performance of nonprofit organizations. Our main argument is the social purpose of non-profit organization, which is the reason why the analyst has to find optimal solutions for analyzing their performance while taking into account their social impact. Our research focused on the conceptualizations of the performance of non-profit organizations and the adequacy of the existing models for analyzing it. The research results refer to the limits of financial analysis regarding the performance of non-profit organizations because it can only offer relevant information regarding its effectiveness.

  14. Ambidexterity in non-profit, voluntary organizations

    DEFF Research Database (Denmark)

    Aagaard, Peter

    Artiklen forbinder organisatorisk læring med strategisk ledelse af nonprofit, frivillige organisationer. Den forklarer hvor de to forbundne strategiske udfordringer – frivilligt engagement og organisatorisk læring kan håndteres ved at anvende indsigt fra litteraturen om udforskning og udnyttelse og...... om ambidekstrale organisationer. Artiklen præsenterer tre cases om nonprofit, frivillige organisationer for at tydeliggøre forbindelserne mellem frivilligt engagement og organisatorisk læring. De strategiske implikationer er, at nonprofit frivillige organisationer bør have et ambidekstralt forhold...

  15. Taxation of Non-profit organization

    OpenAIRE

    BŘEHOVSKÝ, Miroslav

    2007-01-01

    Nowadays non-profit organizations are the integral parts of developed economics. They fill gap in the market, where exist market failures. Their main aim is not to reach profit but to offer services in which ``invisible hand of market{\\crqq} fail. But it doesn{\\crq}t mean, that they can{\\crq}t reach profit. Attention is on reasons why these non-profit organizations exist, potential profit or revenue are secondary aims. For these reasons there exist some differences in taxation of non-profit o...

  16. Nonprofits: check your attention to customers.

    Science.gov (United States)

    Andreasen, A R

    1982-01-01

    Nonprofit organizations chronically face financial difficulties. Now the situation has worsened because they are being squeezed between the uncertain economic climate and cutbacks in government support. While the managers of these institutions may think that they have already tried everything possible, more than ever they must be innovative in developing additional funding sources. As Mr. Andreasen argues, most nonprofits have failed to exploit marketing techniques which can build support from users or customers that leads to improved cash flow. The author contends that managers of nonprofit organizations focus too closely on their products or services; he admonishes them to give more attention to the needs and wants of their consumers.

  17. Adding a Time-Series Design Element to the Success Case Method to Improve Methodological Rigor: An Application for Nonprofit Program Evaluation

    Science.gov (United States)

    Coryn, Chris L. S.; Schroter, Daniela C.; Hanssen, Carl E.

    2009-01-01

    Brinkerhoff's Success Case Method (SCM) was developed with the specific purpose of assessing the impact of organizational interventions (e.g., training and coaching) on business goals by analyzing extreme groups using case study techniques and storytelling. As an efficient and cost-effective method of evaluative inquiry, SCM is attractive in other…

  18. Major Approaches to Music Education: An Account of Method.

    Science.gov (United States)

    Shehan, Patricia K.

    1986-01-01

    In a continuing effort to improve the music education of students in beginning stages, there is a need for the review of teaching techniques that motivate student learning behaviors. Historically, music methods actively engaged students in the music-making process. The approaches of Dalcroze, Orff, Suzuki, Kodaly, and Gordon continue that…

  19. Interactive teaching methods in teaching "practical (industrial training an accountant"

    Directory of Open Access Journals (Sweden)

    Vladimir Zaicev

    2014-04-01

    Full Text Available Practical teaching activities needed to develop the methodological level, focused on their actual implementation in the classroom when studying a particular academic discipline. Given that interactive teaching methods are quite new for many teachers category, consideration of their nature and possibilities of practical application the subject of this article.

  20. Extending the square root method to account for additive forecast noise in ensemble methods

    CERN Document Server

    Raanes, Patrick N; Bertino, Laurent

    2015-01-01

    A square root approach is considered for the problem of accounting for model noise in the forecast step of the ensemble Kalman filter (EnKF) and related algorithms. The primary aim is to replace the method of simulated, pseudo-random, additive noise so as to eliminate the associated sampling errors. The core method is based on the analysis step of ensemble square root filters, and consists in the deterministic computation of a transform matrix. The theoretical advantages regarding dynamical consistency are surveyed, applying equally well to the square root method in the analysis step. A fundamental problem due to the limited size of the ensemble subspace is discussed, and novel solutions that complement the core method are suggested and studied. Benchmarks from twin experiments with simple, low-order dynamics indicate improved performance over standard approaches such as additive, simulated noise and multiplicative inflation.

  1. An Assessment of the Effects of Teaching Methods on Academic Performance of Students in Accounting Courses

    Science.gov (United States)

    Hosal-Akman, Nazli; Simga-Mugan, Can

    2010-01-01

    This study explores the effect of teaching methods on the academic performance of students in accounting courses. The study was carried out over two semesters at a well-known university in Turkey in principles of financial accounting and managerial accounting courses. Students enrolled in the courses were assigned to treatment and control groups.…

  2. Organizational capacity of nonprofit social service agencies.

    Science.gov (United States)

    Paynter, Sharon; Berner, Marueen

    2014-01-01

    The U.S. social safety net is formed by governmental and nonprofit organizations, which are trying to respond to record levels of need. This is especially true for local level organizations, such as food pantries. The organizational capacity literature has not covered front-line, local, mostly volunteer and low resource organizations in the same depth as larger ones. This analysis is a consideration of whether grassroots nonprofit organizations have the ability to be a strong component of the social safety net. Based on the literature on organizational capacity, a model is developed to examine how service delivery at the local level is affected by organizational capacity. Surprisingly, we find few of the characteristics previously identified as important are statistically significant in this study. Even when so, the material effect is negligible. Current organizational capacity research may apply to larger nonprofits, but not to the tens of thousands of small community nonprofits, a significant limitation to the research to date.

  3. The use of interest rate swaps by nonprofit organizations: evidence from nonprofit health care providers.

    Science.gov (United States)

    Stewart, Louis J; Trussel, John

    2006-01-01

    Although the use of derivatives, particularly interest rate swaps, has grown explosively over the past decade, derivative financial instrument use by nonprofits has received only limited attention in the research literature. Because little is known about the risk management activities of nonprofits, the impact of these instruments on the ability of nonprofits to raise capital may have significant public policy implications. The primary motivation of this study is to determine the types of derivatives used by nonprofits and estimate the frequency of their use among these organizations. Our study also extends contemporary finance theory by an empirical examination of the motivation for interest rate swap usage among nonprofits. Our empirical data came from 193 large nonprofit health care providers that issued debt to the public between 2000 and 2003. We used a univariate analysis and a multivariate analysis relying on logistic regression models to test alternative explanations of interest rate swaps usage by nonprofits, finding that more than 45 percent of our sample, 88 organizations, used interest rate swaps with an aggregate notional value in excess of $8.3 billion. Our empirical tests indicate the primary motive for nonprofits to use interest rate derivatives is to hedge their exposure to interest rate risk. Although these derivatives are a useful risk management tool, under conditions of falling bond market interest rates these derivatives may also expose a nonprofit swap user to the risk of a material unscheduled termination payment. Finally, we found considerable diversity in the informativeness of footnote disclosure among sample organizations that used interest rate swaps. Many nonprofits did not disclose these risks in their financial statements. In conclusion, we find financial managers in large nonprofits commonly use derivative financial instruments as risk management tools, but the use of interest rate swaps by nonprofits may expose them to other risks

  4. Economics, mangement and development of non-profit making organization

    OpenAIRE

    Piskoř, Martin

    2009-01-01

    Non-profit making organization. Management analysis of non-profit making organization and its development. Utilization of rational action theory in management of non-profit making organization acting in dance. Example of an autarchic, flourishing and competitive non-profit making organization.

  5. Economics, mangement and development of non-profit making organization

    OpenAIRE

    Piskoř, Martin

    2009-01-01

    Non-profit making organization. Management analysis of non-profit making organization and its development. Utilization of rational action theory in management of non-profit making organization acting in dance. Example of an autarchic, flourishing and competitive non-profit making organization.

  6. 7 CFR 4279.71 - Public bodies and nonprofit corporations.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Public bodies and nonprofit corporations. 4279.71... § 4279.71 Public bodies and nonprofit corporations. Any public body or nonprofit corporation that... by a public body or nonprofit corporation in compliance with OMB Circulars A-128 or A-133 or...

  7. 7 CFR 1781.21 - Borrower accounting methods, management, reporting, and audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower accounting methods, management, reporting... DEVELOPMENT (RCD) LOANS AND WATERSHED (WS) LOANS AND ADVANCES § 1781.21 Borrower accounting methods, management, reporting, and audits. These activities will be handled in accordance with the provisions of...

  8. 7 CFR 1942.128 - Borrower accounting methods, management reports and audits.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 13 2010-01-01 2009-01-01 true Borrower accounting methods, management reports and audits. 1942.128 Section 1942.128 Agriculture Regulations of the Department of Agriculture (Continued... Rescue and Other Small Community Facilities Projects § 1942.128 Borrower accounting methods, management...

  9. THE INFLUENCE OF THE INTEGRATED MODEL OF SOCIAL STRATIFICATION STRUCTURE ON THE PUBLIC PARTICIPATING NON-PROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Yu-Tien Huang

    2013-01-01

    Full Text Available The main body of social stratification structure in Taiwan is transformed with social mobility. By transforming the social stratification structure, the function of non-profit organizations is operating steadily. How does people’s awareness of social strata directly or indirectly influence the operation of non-profit organizations? How do non-profit organizations and governments respond to the transformation of social stratum compositions? And how promotion and policy marketing could guide the general public to be attentive and participate in the operations of non-profit organizations? These questions require in-depth investigation. This study bases on the experiments and concepts of fairness measurement in information integration theory to comprehend the integrated model of social stratification in the public. By means of analyzing the awareness and orientation of the public to the constitution of social stratification which lead the public to identify themselves with the visions of non-profit organizations and the motion of participating non-profit matters to provide the interrelated recommendations of proceeding non-profit matters to non-profit organizations and the government. Comparing the cognitive algebraic functions of input information and outcome information of various groups in the social strata, the only difference is that if the input information is education background and the outcome information profession prestige. Empirically, non-profit organizations promoting and encouraging people to engage in occupational aid related activities could find different methods available.

  10. Leasehold: An Institutional Framework for Understanding Nonprofit Governance in a Civil Society Context

    Directory of Open Access Journals (Sweden)

    Martin M. Greller

    2015-09-01

    Full Text Available Nonprofit organizations play a role in the creation of a society that is civil, and it is an important one that neither the state nor for-profit organizations undertake. This raises the question of governance and accountability, which is often addressed by looking to agency-based models from the private sector. The acknowledged problem is that the agency’s notion of owners does not translate well to nonprofits. Adapting the concept of leasehold (wherein the managers and organization operate with broad autonomy, using resources supplied by supporters in exchange for the promise that specific societal value will be created, and are accountable for doing so allows for a more flexible and responsive arrangement. It also suggests a mechanism whereby many independent nonprofits taking multiple approaches help civil society evolve.

  11. 76 FR 45673 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations

    Science.gov (United States)

    2011-08-01

    ... the overall method of accounting (for example, the cash receipts and disbursements method of... Corporation operates an employment agency that uses the overall cash receipts and disbursements method of... section, the carryover method for the employment agency is the cash receipts and disbursements method...

  12. Development of Nonprofit-Sector in Albania

    Directory of Open Access Journals (Sweden)

    Xhiliola Agaraj (Shehu

    2012-12-01

    Full Text Available The purpose of this paper is to provide information on the development of non-profit organizations (NPOs in Albania. In Albania there were two political systems, communist system from 1945-1990 and democratic system after 1990. These systems have contributed to the development of non-profit sector in the country. Secondary sources are used to identify the development of non-profit sector in terms of number, field of activity, financial sources and primary sources are used to indicate which it is actually the situation of non-profit sector in Albania. Interviews and questionnaire distributed in the area of the north, south of Albania and Tirana (capital of Albania is used to provide information regarding the type of NPOs by location, field of ​​activity of NPOs in Albania by type and location, financial sources and sector development trends. Limitations of the paper are that in the study are taken non-profit organizations that are registered at Court of Tirana District as associations, foundations, and the center and not political parties or religious organizations. For data processing is used SPSS computer program.

  13. Why most private hospitals are nonprofit.

    Science.gov (United States)

    Bays, C W

    1983-01-01

    In recent decades, restrictions that have been imposed on hospitals organized for profit have served to restructure the industry, generating a constant trend toward nonprofit organizations. Small proprietary hospitals in particular have disappeared while corporate chains have come to dominate what is left of the for-profit hospital sector. The trend toward nonprofit hospitals is not explained by the failure of the health service markets and is not the result of a desire to serve the public interest more effectively. Although a number of arguments have been advanced to explain the shift, the hypothesis that seems most consistent with the existing evidence is that the nonprofit form of organization serves most effectively to strengthen the restrictive character of the market for physicians' services and thereby to serve the individual economic interests of the physicians.

  14. Improving Student Success in Principles of Accounting 211 with the Integration of Situational Leadership Methods.

    Science.gov (United States)

    Ewell, Paul L.

    2001-01-01

    Looks at the failure rate of students in Accounting 211 in the Virginia Community College System. States that rote teaching styles that do not incorporate interdisciplinary and other diverse methods, do not take into account developing learning skills, and do not encourage active learning are doomed to fail. Makes recommendations for new…

  15. Development Professionals at Religiously Based Nonprofit Organizations

    Directory of Open Access Journals (Sweden)

    Jim Pinder

    2012-09-01

    Full Text Available The study of why a fundraising professional would choose to leave his or her employer is critical to the ongoing success of religiously based nonprofit organizations as they work to achieve their mission. Without continuity in the donor relationship, donors will likely leave the organization or become disenfranchised. This study focuses on development professionals at Seventh-Day Adventist institutions across North America. The results of this study are applicable to other religiously based nonprofit organizations. The present article reveals the reasons affecting employee retention and proposes approaches to mitigate the loss of valuable employees. Data were gathered using a structured online survey and analyzed for its descriptive outcomes.

  16. Information system "Tax accounting": methods and tools for assessing total cost of ownership

    National Research Council Canada - National Science Library

    Rodina Olga Valerevna

    2013-01-01

    In this article the model of TCO a software product for automation tax accounting is developed, the methodical and instrumental providing of calculations the total cost of ownership the information...

  17. Nonprofit financial assessment and research service learning: Evaluating the performance of an animal welfare nonprofit organization

    Directory of Open Access Journals (Sweden)

    Karen A. Maguire

    2016-12-01

    Full Text Available The objective of this project is to evaluate the current financial and compliance status of an animal welfare nonprofit organization (NPO by: analysis of trends over time using information reported on tax filings (Form 990; vertical and horizontal analyses of financial statements; analysis of trends over time using information from financial statements; reconciliation of financial statements to Form 990; ratio analysis of Form 990 Information; and comparison of reported information to local analogs and national standards. This project is conducted in collaboration with The Chapin Foundation. This research serves as a research service learning project with the participation of Master of Accountancy graduate students at Coastal Carolina University. Once the results are presented, recommendations are given for improving operational efficiency and achieving best practices. These recommendations are presented in the form of both short-term items to be addressed immediately—defined in this study as within 60 days—and long-term items to be undertaken in the future. Resources for applicable standards and requirements are also provided.

  18. Control and Analysis of Costs Based On Results Account of the ABC method

    Directory of Open Access Journals (Sweden)

    Sorinel Capusneanu

    2011-10-01

    Full Text Available This paper presents a modality of control and cost analysis based on the results account of Activity-Based Costing method. The results account model and situations for determining deviations are presented based on the purpose, composition and classification in the existing literature. There are presented the statements for determining costs deviations resulting from their control and analysis in terms of pilot indicators, all highlighted by a case study application. The article ends with the authors' conclusions about the advantages of these syntheses accounting statements specific to ABC method and using it as a main source of rapid and accurate decision-making for the management at interentity level.

  19. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS

    OpenAIRE

    Leszek Michalczyk

    2013-01-01

    This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in...

  20. Organizational resilience: Nonprofit organizations' response to change.

    Science.gov (United States)

    Witmer, Hope; Mellinger, Marcela Sarmiento

    2016-05-24

    Organizational resilience refers to the ability to respond productively to significant disruptive change and transform challenges into opportunities. There is a gap in the literature about resilient nonprofit organizations and its application for identifying organizational conditions for successful adaption to external variables that threaten their existence. The aim of this study was to identify organizational characteristics that point to the resilience of nonprofit behavioral healthcare organizations as they successfully adapt to funding changes. A multiple case study of two behavioral health nonprofit organizations was conducted. Data was collected through interviews and focus groups, and analyzed through a qualitative content analysis. Using the framework of resilience, six themes that equipped these organizations to successfully adapt to funding changes were identified. They included: commitment to the mission, improvisation, community reciprocity, servant and transformational leadership, hope and optimism, and fiscal transparency. The findings suggest that incorporating these qualities into an organizational system equips it to systematically adapt to funding changes and other disruptive challenges. Using resilience as a process and not simply an outcome after recovery, nonprofit organizations can have the capacity to continuously respond to challenges and provide uninterrupted and valuable services to society.

  1. Student Empowerment in the Nonprofit Management Classroom

    Science.gov (United States)

    Purcell, Margaret A.

    2015-01-01

    In summer 2011, a course titled "Nonprofit Management" was offered as an undergraduate, junior-level course for nontraditional, adult, distance students at the University of Alabama (UA) who were enrolled in the New College LifeTrack (NCLT) program. This article discusses how the course was centered around a service-learning experience…

  2. The nonprofit sector in the Netherlands

    NARCIS (Netherlands)

    Ary Burger; Paul Dekker

    2001-01-01

    This paper aims to provide an analytical description of the nonprofit sector in the Netherlands. We will review its historical and legal background, examine its treatment and definition, and chart the sector's contributions to the Dutch economy and society. This working paper is the first version o

  3. Nonprofit Communications from a Corporate Communications Viewpoint

    Science.gov (United States)

    Cross, Ava

    2006-01-01

    Nonprofit organizations, such as social service agencies, charities, and hospitals, plan and prepare communications that are vital to their missions. Although not corporations, these organizations produce news releases, newsletters, and annual reports that are similar to those created in the corporate sector. In this research project for a course…

  4. Nonprofit Sector: Workforce Education Needs and Opportunities

    Science.gov (United States)

    Garvey, David

    2009-01-01

    When some people think of nonprofit organizations, they think of small charities that are short-staffed, often struggle financially, and provide basic human needs to the most vulnerable in the society. Others think of organizations that support the civic and social infrastructure of communities, states, and nation, and serve as a vital component…

  5. Gender, occupation, and promotion to management in the nonprofit sector

    NARCIS (Netherlands)

    Damman, M.; Heyse, L.; Mills, M.

    2014-01-01

    Although one can assume the work values within nonprofit organizations promote gender equality in promotion decisions, there is preliminary evidence that in the nonprofit sector women are underrepresented in higher management positions. Whereas the mechanisms resulting in underrepresentation of wome

  6. Gender, occupation, and promotion to management in the nonprofit sector

    NARCIS (Netherlands)

    Damman, M.; Heyse, L.; Mills, M.

    2014-01-01

    Although one can assume the work values within nonprofit organizations promote gender equality in promotion decisions, there is preliminary evidence that in the nonprofit sector women are underrepresented in higher management positions. Whereas the mechanisms resulting in underrepresentation of

  7. The nonprofit sector's $100 billion opportunity.

    Science.gov (United States)

    Bradley, Bill; Jansen, Paul; Silverman, Les

    2003-05-01

    Imagine what an extra $100 billion a year could do for philanthropic and other nonprofit institutions. According to a new study, the nonprofit sector could free that amount--maybe even more--by making five changes in the way it operates. The study asked two central questions: Does the sector's money flow from its source to its ultimate use as efficiently and effectively as possible? If not, where are the big opportunities to increase social benefit? According to former senator Bill Bradley and McKinsey's Paul Jansen and Les Silverman, nonprofits could save roughly $25 billion a year by changing the way they raise funds. By distributing funds more quickly, they could put an extra $30 billion to work. Organizations could generate more than $60 billion a year by streamlining and restructuring the way in which they provide services and by reducing administrative costs. And they could free up even more money--an amount impossible to estimate--by better allocating funds among service providers. The authors admit that making those changes won't be easy. The nonprofit world, historically seen as a collection of locally focused charities, has become an enormous sector, but it lacks the managerial processes and incentives that help keep the for-profit world on track. And when the baby boomers start to retire in less than a decade, public budgets will be squeezed even more than they are today. If the nonprofit sector is to help the nation cope with the stresses ahead, it must become more efficient and challenge its traditional concepts of stewardship.

  8. Modern concepts of cost accounting: A review of the ABC method specific features

    Directory of Open Access Journals (Sweden)

    Trklja Radmila

    2014-01-01

    Full Text Available New business conditions, in which the presence of turbulent changes in the environment are extremely obvious, demand, much more than before, relevant and reliable information which represent an essential support for the management in all the stages of decision making processes. In the countries with developed market and competitive economies, new approaches, philosophies, concepts and techniques in the field of expense accounting appear. The development of high technology businesses and the appearance of business globalisation raise the question of the quality of accounting information obtained using traditional methods of cost accounting and it is necessary to change the concept of establishing product costs. According to this, management accounting should ensure an informational support for managing businesses which are based on customers' demands, internal processes, continuous business improvement etc. It is only possible with the application of modern concepts of cost accounting, which will ensure efficient of cost management and business management in modern business conditions.

  9. Management trends: Internationalization of non-profit organizations

    Directory of Open Access Journals (Sweden)

    Inić Branimir P.

    2015-01-01

    Full Text Available Non-profit organizations are increasingly gaining importance in the modern economy with their development and their numbers increasing day by day. It is very important to note that non-profit organizations are often subject to various benefits that the for-profit companies are not. Thus, for example, preferential tax status of non-profit organizations is manifested primarily in the form of exemption from corporate income tax. In addition, private non-profit organizations enjoy various other state, local and federal taxes exemptions. Under certain conditions, these organizations are exempt from taxes on donations and membership fees. A feature that differentiates various non-profit organizations and profit-oriented companies is their source of income. Profit oriented companies depend on their income, obtained from sales of their goods or services to customers, who usually cover the price and cost of goods and services plus the profit. In contrast, nonprofit organizations are very dependent on membership fees, tax exemptions, members donations or depend on funds of the sponsoring agency which covers most of their costs, for example a federal government agency. Those non-profit organizations that have substantial operating costs beyond national borders and do not identify themselves as purely domestic in their mandate are International non-profit organizations. Most non-profit organizations remain in their national boundaries, on the territory of the country in which they were created, but a large number of non-profit organizations rapidly internationalize, and some larger non-profits have grown into important global actors. The paper includes the following sections: (1 introduction, (2 why is the 'non-profit' important, (3 the internationalization of non-profit organizations, (4 sources of income of non-profit organizations (4.1. causality of impact and of strategic decisions in cases pertaining to universities, (5 the limits of strategic

  10. Antitrust and hospital mergers: does the nonprofit form affect competitive substance?

    Science.gov (United States)

    Greaney, Thomas L

    2006-06-01

    Following a string of government losses in cases challenging hospital mergers in federal court, the Federal Trade Commission and the Department of Justice issued their report on competition in health care seeking to set the record straight on a number of issues that underlie the judiciary's resolution of these cases. One such issue is the import of nonprofit status for applying antitrust law. This essay describes antitrust's role in addressing the consolidation in the hospital sector and the subtle influence that the social function of the nonprofit hospital has had in merger litigation. Noting that the political and social context in which these institutions operate is never far from the surface, it takes issue with the proposal to cabin merger doctrine so as to deny the significance of nonprofit status in merger analysis. Given the dynamic change in the regulatory climate and heterogeneity of local health care markets, it advises courts not to accept the FTC's preemptive standard regarding the significance of hospitals' nonprofit status and keep open the possibility of fashioning new presumptive rules tailored to more complete economic accounts of nonprofit firm behavior.

  11. Improving the Methods for Accounting the Coverages of Payments to Employees

    Directory of Open Access Journals (Sweden)

    Zhurakovska Iryna V.

    2017-03-01

    Full Text Available The article is aimed at exploring the theoretical and practical problems of accounting the coverages of payments to employees and developing on this basis ways of addressing them. An analysis of both the international and the national accounting standards, practices of domestic enterprises, as well as scientific works of scientists, has helped to identify the problematic issues of accounting the coverages of payments to employees, including: ignoring the disclosure in accounting and reporting, absence of an adequate documentary support, complexity of the calculation methods, etc. The authors have suggested ways to improve accounting of payments to employees: documentation of coverages through the development of a Statement of the accrued coverages, simplification of calculation of payments to employees together with the related reflecting in the analytical accounting, disclosure in the accounting policy, and so forth. Such decisions would improve accounting the coverages of payments to employees, increase the frequency of applying such coverages in enterprises and their disclosure in the financial statements.

  12. 29 CFR 2.36 - Status of nonprofit organizations.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 1 2010-07-01 2010-07-01 true Status of nonprofit organizations. 2.36 Section 2.36 Labor... Beneficiaries § 2.36 Status of nonprofit organizations. (a) In general, DOL does not require that an... programs. Many such programs, however, do require an organization to be a “nonprofit organization” in...

  13. The non-profit sector and the market: opportunities & challenges.

    Science.gov (United States)

    2001-11-01

    By carefully examining the most important challenges and opportunities facing America's private non-profit organizations, the Non-profit Sector Strategy Group is working to stimulate a new consensus about the non-profit sector's roles and responsibilities, and offer practical recommendations to enhance policy, practice, research, and public education on this crucial set of institutions.

  14. Explaining Accounting Policy Choices of SME’s: An Empirical Research on the Evaluation Methods

    OpenAIRE

    Szilveszter FEKETE; Yau M. DAMAGUM; Razvan MUSTATA; Matis, Dumitru; POPA Ioan

    2010-01-01

    Analyzing accounting issues relative to small and medium sized entities (SMEs) we found the influence of taxation as the main leitmotif in the Romanian literature. However, weak empirical evidence is provided to sustain this argument. In this paper we investigate the accounting policy choices of SMEs, particularly those related to the evaluation methods. Our purpose is to find some “pattern” in these decisions and to identify the main factors that trigger them. Data for the study was collecte...

  15. Nonprofit brand strength’s moderational role

    OpenAIRE

    Walter Wymer

    2015-01-01

    The nature and characteristics of the nonprofit brand strength construct are conceptualized.  Brand strength is defined as a multidimensional construct, composed by brand familiarity, brand remarkability, and brand attitude.  Brand familiarity refers to the level of knowledge the target audience has about the brand object. Brand attitude refers to the degree to which a brand object is perceived favorably by a target group. Brand remarkability refers to the degree to which a brand object is pe...

  16. Use of Analytical Hierarchy Process (AHP to identify the preference of accounting experts regarding the company valuation method in accounting expertise

    Directory of Open Access Journals (Sweden)

    Claudio Roberto Caríssimo

    2016-03-01

    Full Text Available This article aimed to show the preferences of accounting experts as to the choice of the corporate valuation method in accounting expertise, as well as the main criteria, quantified on the basis of a multi-criterion method, called Analytic Hierarchy Process (AHP. In the theoretical framework, the relationship between forensic accounting and company valuation was assessed, in which the expert procedure is called inventory of assets. The main methods of business valuation and the Determination Report were presented, which is a particular procedure by the Brazilian judicial power that shows the assets at market value, liabilities at present value and goodwill. The use of AHP proved to be fit for the research, showing the preference of accounting experts for the Determination Report with Discounted Cash Flow (ABDFC, with 62.66%. Among the criteria for the choice of the corporate valuation method, continuity obtained the highest percentage with 46.13%.

  17. Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland) - First part: Theoretical aspects of analysis

    OpenAIRE

    Michalczyk, Leszek

    2013-01-01

    This article is one in a series of two publications concerning companies' detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounti...

  18. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – FIRST PART: THEOTHEORETICAL

    OpenAIRE

    Leszek Michalczyk

    2013-01-01

    This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounti...

  19. Factors associated with financial distress of nonprofit hospitals.

    Science.gov (United States)

    Kim, Tae Hyun

    2010-01-01

    Financial distress can have a detrimental influence on the performance of hospitals. Hospital management needs to monitor potential financial distress effectively and know how it will respond depending on the severity of the circumstances. This study examined the multiple factors that may explain the financial distress of nonprofit hospitals during 1998 to 2001 and discussed their importance. To obtain more robust results, financial distress was assessed in 2 ways: first, financial strength index was used to incorporate 4 financial dimensions including profitability, liquidity, leverage, and physical facilities; second, cash flow (CF) was used to address the issues of accrual-based accounting in hospitals. This study finds that decrease in occupancy rate and increase in Medicaid payer mix, health maintenance organization penetration, market competition, physician supply, and percentage of the elderly are associated with increased likelihood of financial distress of urban hospitals. Increases in both Medicare and Medicaid payer mix, however, are related to higher likelihood of financial distress of rural hospitals.

  20. Institutional Researchers' Use of Qualitative Research Methods for Institutional Accountability at Two Year Colleges in Texas

    Science.gov (United States)

    Sethna, Bishar M.

    2011-01-01

    This study examined institutional researchers' use of qualitative methods to document institutional accountability and effectiveness at two-year colleges in Texas. Participants were Institutional Research and Effectiveness personnel. Data were collected through a survey consisting of closed and open ended questions which was administered…

  1. Learning Financial Accounting in a Tertiary Institution of a Developing Country. An Investigation into Instructional Methods

    Science.gov (United States)

    Abeysekera, Indra

    2011-01-01

    This study examines three instructional methods (traditional, interactive, and group case-based study), and student opinions on their preference for learning financial accounting in large classes at a metropolitan university in Sri Lanka. It analyses the results of a survey questionnaire of students, using quantitative techniques to determine the…

  2. Institutional Researchers' Use of Qualitative Research Methods for Institutional Accountability at Two Year Colleges in Texas

    Science.gov (United States)

    Sethna, Bishar M.

    2011-01-01

    This study examined institutional researchers' use of qualitative methods to document institutional accountability and effectiveness at two-year colleges in Texas. Participants were Institutional Research and Effectiveness personnel. Data were collected through a survey consisting of closed and open ended questions which was administered…

  3. Accounting and methodical approaches to display law permanent and temprorary use of land assets

    Directory of Open Access Journals (Sweden)

    T.P. Ostapchuk

    2015-12-01

    Full Text Available The uniqueness of the land resources as an economic category determines the specific construction of the system of accounting which involves the accumulation, systematization, processing and analysis of economic information on quantitative, qualitative, money indicators and legal information about these objects. A large number of lands used by many entities on the rights of permanent or temporary use. Taking into account the need to use temporarily borrowed land resources by business entities, there is a need to develop general methods of displaying operations with limited real rights on accounts of both the land owners and their users. The article researches the question of theoretical and methodical aspects of accounting displaying permanent and temporary rights to use land assets in Ukraine. It examines the issue of economic and legal nature of these rights, the peculiarities of legal regulation of transactions with them. The paper deals with the procedure of their receiving and its impact on the accounting software. The author analyzes the existing approaches of other authors and proposes her own position.

  4. Method of accounting and approaches to tax optimization of income tax of entities

    Directory of Open Access Journals (Sweden)

    V.V. Sokolovska

    2016-12-01

    Full Text Available The article focuses on the organization and methodology of income tax accounting. It describes the documented operations related to the calculation and payment of income tax and it suggests the standard form of the original document to reduce the time for calculation of tax and facilitation in filling in the tax return. The author describes the accounts system designed for income tax cost accounting, and gives their analytical sections. The article discloses the need of management reports for this tax and suggests to implement the standard form of report for an enterprise for the efficiency of management of revenues, costs, and as a result, income tax. The author singles out the methods of tax optimization of income tax calculation base in the following four areas: the methods related to the fixed assets of the enterprise, inventory, accounts receivable, and the employee's salary. The algorithm of the tax optimization in enterprises is developed. This algorithm, due to the simplicity of its shape, will help management personnel and an accountant of an enterprise to identify possible ways of reducing the amounts payable for income tax under the current legislation.

  5. A new method of material resources management based on material flow cost accounting for industrial enterprises

    OpenAIRE

    Khaldin, K. S.

    2016-01-01

    In the article a new method of material resources management for industrial enterprises is introduced. The method is based on the concepts of sustainable development and the elements of environmental management theory, such as life cycle assessment and material flow cost accounting. Steps that have to be completed in order to improve material resources efficiency are outlined and discussed in detail. Two possible optimization routines are also introduced and reviewed, namely: search for a bet...

  6. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – FIRST PART: THEOTHEORETICAL

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-05-01

    Full Text Available This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems in the country, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

  7. USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS

    Directory of Open Access Journals (Sweden)

    Leszek Michalczyk

    2013-10-01

    Full Text Available This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.

  8. Economic and social pre-conditions for marketization of domestic non-profit sphere

    Directory of Open Access Journals (Sweden)

    T.M. Borysova

    2014-03-01

    segments of non-profit markets, appearance of other subjects, such as investors, public agencies, and mass-media; - competition is the important factor of forming and development of non-profit sector in Ukraine. The research allows finding major factors of competition, among which are increase of amount of NPOs, reduction of funds, reinforcement of competition for labour resources. Foreign researchers specify on strengthening of competition at the international non-profit market and growth of demand for civil society services, intensifying of competition for contracts with business enterprises, declining of volunteers support, diminishing of sponsorship from the governments. Conclusions and directions of further researches. Unfortunately, the economic aspect of activity of non-profit enterprises of Ukraine in compare with subjects of non-profit sector of developed countries is unrealized. Important reserves of growth of economic effect from activity of NPOs are an improvement of legal environment and introduction of progressive methods of management. The imperatives of development create conditions for marketization of non-profit sector as a powerful source of social effect. It will allow to support the level of satisfaction of target markets due to the best adaptation of supply to clients needs, to find out directions of improvement of services quality, to increase the efficiency of attracted resources and public funds, to use marketing facilities of organizations more optimal through growth and synchronization of resources flows, to produce a positive image of organization, to stimulate growth of social capital and introduction of innovations.

  9. Current status and trends, organizational methods accounting and analysis of innovative enterprises’ venture financing

    Directory of Open Access Journals (Sweden)

    S.V. Rudeychuk

    2016-09-01

    Full Text Available The article examines the specific features and tendencies of development of venture financing in Ukraine. It shows the role of venture capital in the further development of Ukraine economy, this role is in financing and development of innovation, distribution of new technologies and increase of employment of highly professional staff in the territory of Ukraine. The authors determine the influence of characteristics of such financing on the formation of organization and methods of accounting and economic analysis of operations with venture capital investments. The paper grounds the necessity of accounting development and analytical support of innovative enterprises’ venture financing management; the state is caused by the need to attract additional funding from venture investors to finance the production and release of innovative products and businesses. The authors determine the directions of solving problems in accounting organization and methods and economic analysis of innovative enterprises’ venture financing, respectively, for the needs of all entities doing business venture and taking into account the peculiarities of this type of investment capital.

  10. Nonprofits in Production: Race, Place, and the Politics of Care

    OpenAIRE

    Herrera, Juan Carlos

    2013-01-01

    In the contemporary United States, nonprofits serve as central conduits of urban reform and welfare provision including legal, health and job assistance for racialized neighborhoods. Despite the salience of nonprofit organizations in urban politics, few academic analyses investigate their crucial political work. My work critiques normative academic and popular understandings of nonprofit organizations as ahistorical and nonpolitical service providers fundamentally delinked from the state. In ...

  11. Partnerships and Perceived Organizational Effectiveness of Nonprofit Organizations

    Directory of Open Access Journals (Sweden)

    Naim Kapucu

    2016-01-01

    Full Text Available In recent years, interorganizational collaboration has become a prominent aspect of organizational functioning for many different types of organizations. Central Florida nonprofit organizations are catching on to this trend as they find increasing value in the empowerment of partnership. This study aims to contribute to the advancement of the current literature by investigating factors affecting nonprofit collaboration. The study demonstrates that nonprofits tend to collaborate when management perceive that collaboration is needed to accomplish the mission of the organization.

  12. Partnerships and Perceived Organizational Effectiveness of Nonprofit Organizations

    Directory of Open Access Journals (Sweden)

    Naim Kapucu

    2010-10-01

    Full Text Available In recent years, interorganizational collaboration has become a prominent aspect of organizational functioning for many different types of organizations. Central Florida nonprofit organizations are catching on to this trend as they find increasing value in the empowerment of partnership. This study aims to contribute to the advancement of the current literature by investigating factors affecting nonprofit collaboration. The study demonstrates that nonprofits tend to collaborate when management perceive that collaboration is needed to accomplish the mission of the organization.

  13. Marketing strategy of non-profit organisation Chance for Children

    OpenAIRE

    Holá, Kristýna

    2012-01-01

    The bachelor's thesis addresses the application of marketing in nonprofit organizations using "Chance for children" a civic association as an example. The main aim of this work is to define marketing strategies in nonprofit organizations, the greatest emphasis are placed on communication strategy and partly on product strategy. In the practical part I introduce the chosen nonprofit organization as such, outline the range of their products and their current marketing situation. Based on the re...

  14. A critical review of accounting and economic methods for estimating the costs of addiction treatment.

    Science.gov (United States)

    Cartwright, William S

    2008-04-01

    Researchers have been at the forefront of applying new costing methods to drug abuse treatment programs and innovations. The motivation for such work has been to improve costing accuracy. Recent work has seen applications initiated in establishing charts of account and cost accounting for service delivery. As a result, researchers now have available five methods to apply to the costing of drug abuse treatment programs. In all areas of costing, there is room for more research on costing concepts and measurement applications. Additional work would be useful in establishing studies with activity-based costing for both research and managerial purposes. Studies of economies of scope are particularly relevant because of the integration of social services and criminal justice in drug abuse treatment. In the long run, managerial initiatives to improve the administration and quality of drug abuse treatment will benefit directly from research with new information on costing techniques.

  15. From health services to medical markets: the commodity transformation of medical production and the nonprofit sector.

    Science.gov (United States)

    Imershein, A W; Estes, C L

    1996-01-01

    In recent years the language and logic of medical care have moved from providing medical services to marketing product lines. Analysis in this article examines this task transformation and its implications for transformation of the nonprofit sector and of the state. The authors argue that these transformations are essential explanatory elements to account for the origins of medical services in the nonprofit sector, the early exclusion of capitalist organizations from hospital care, and the changes that fostered corporate entry. To wit, medical care tasks have undergone a two-stage transformation. The first transformation changed open-ended, ill-defined services with uncertain funding into more highly organized and codified services with stable funding, attracting both capitalist enterprises and capitalist logic into the nonprofit sector. The second transformation standardized medical care tasks into product lines, a process that also challenged the status of the nonprofit organizations performing these tasks. In an analysis of the second transformation, the authors argue that this challenge is in the process of turning back upon itself, undermining the conditions that fostered capitalist entry into medical care delivery in the first place.

  16. Classification of Program Activities: How Nonprofits Create Social Value

    Directory of Open Access Journals (Sweden)

    William Brown

    2017-05-01

    Full Text Available This paper defines and describes a framework to classify program activities utilized by nonprofit organizations to achieve public benefit objectives. Drawing on theory and practice from strategy, nonprofit management, and program planning, the paper proposes five program activities differentiated by the value created. Several factors define and differentiate the approaches and serve as decision areas for nonprofit managers when developing program strategies. Classifying program activities facilitates further research as it provides a common language and framework to analyze strategic choices enacted in nonprofit organizations.

  17. A simple method to account for natural selection when predicting inbreeding depression.

    Science.gov (United States)

    García-Dorado, Aurora

    2008-11-01

    It has been widely appreciated that natural selection opposes the progress of inbreeding in small populations, thus limiting the actual inbreeding depression for fitness traits. However, no method to account for the consequences of this process has been given so far. I give a simple and intuitive method to predict inbreeding depression, taking into account the increase in selection efficiency against recessive alleles during inbreeding. It is based on the use of a "purged inbreeding coefficient" g(t) that accounts for the reduction of the probability of the deleterious homozygotes caused by the excess d of detrimental effect for deleterious alleles in the homozygous condition over its additive expectation. It is shown that the effect of purging can be important even for relatively small populations. For between-loci variable deleterious effects, accurate predictions can be obtained using the effective homozygous deleterious excess d(e), which can be estimated experimentally and is robust against variation of the ancestral effective population size. The method can be extended to any trait and it is used to predict the evolution of the mean viability or fecundity in a conservation program with equal or random family contributions.

  18. Community benefit activities of private, nonprofit hospitals.

    Science.gov (United States)

    Bazzoli, Gloria J; Clement, Jan P; Hsieh, Hui-Min

    2010-12-01

    The definition of hospital community benefits has been intensely debated for many years. Recently, consensus has developed about one group of activities being central to community benefits because of its focus on care for the poor and on needed community services for which any payments received are low relative to costs. Disagreements continue, however, about the treatment of bad debt expense and Medicare shortfalls. A recent revision of the Internal Revenue Service's Form 990 Schedule H, which is required of all nonprofit hospitals, highlights the agreed-on set of activities but does not dismiss the disputed items. Our study is the first to apply definitions used in the new IRS form to assess how conclusions about the adequacy of nonprofit hospital community benefits could be affected if bad debt expenses and Medicare shortfalls are included or excluded. Specifically, we examine 2005 financial data for California and Florida hospitals. Overall, we find that conclusions about community benefit adequacy are very different depending on which definition of community benefits is used. We provide thoughts on new directions for the current policy debate about the treatment of bad debts and Medicare shortfalls in light of these findings.

  19. A method to account for and estimate underreporting in crash frequency research.

    Science.gov (United States)

    Wood, Jonathan S; Donnell, Eric T; Fariss, Christopher J

    2016-10-01

    Underreporting is a well-known issue in crash frequency research. However, statistical methods that can account for underreporting have received little attention in the published literature. This paper compares results from underreporting models to models that account for unobserved heterogeneity. The difference in the elasticities between the negative binomial underreporting model and random parameters negative binomial models, which accounts for unobserved heterogeneity in crash frequency models, are used as the basis for comparison. The paper also includes a comparison of the predicted number of unreported PDO crashes based on the negative binomial underreporting model with crashes that were reported to police but were not considered reportable to PennDOT to assess the ability of the underreporting models to predict non-reportable crashes. The data used in this study included 21,340 segments of two-lane rural highways that are owned and maintained by PennDOT. Reported accident frequencies over an eight year period (2005-2012) were included in the sample, producing a total of 170,468 segment-years of data. The results indicate that if a variable impacts both the true accident frequency and the probability of accidents being reported, statistical modeling methods that ignore underreporting produce biased regression coefficients. The magnitude of the bias in the present study (based on elasticities) ranged from 0.00-16.79%. If the variable affects the true accident frequency, but not the probability of accidents being reported, the results from the negative binomial underreporting models are consistent with analysis methods that do not account for underreporting.

  20. ADVANTAGES AND DISADVANTAGES OF APPLYING EVOLVED METHODS IN MANAGEMENT ACCOUNTING PRACTICE

    Directory of Open Access Journals (Sweden)

    SABOU FELICIA

    2014-05-01

    Full Text Available The evolved methods of management accounting have been developed with the purpose of removing the disadvantages of the classical methods, they are methods adapted to the new market conditions, which provide much more useful cost-related information so that the management of the company is able to take certain strategic decisions. Out of the category of evolved methods, the most used is the one of standard-costs due to the advantages that it presents, being used widely in calculating the production costs in some developed countries. The main advantages of the standard-cost method are: in-advance knowledge of the production costs and the measures that ensure compliance to these; with the help of the deviations calculated from the standard costs, one manages a systematic control over the costs, thus allowing the making of decision in due time, in as far as the elimination of the deviations and the improvement of the activity are concerned and it is a method of analysis, control and cost forecast; Although the advantages of using standards are significant, there are a few disadvantages to the employment of the standard-cost method: sometimes there can appear difficulties in establishing the deviations from the standard costs, the method does not allow an accurate calculation of the fixed costs. As a result of the study, we can observe the fact that the evolved methods of management accounting, as compared to the classical ones, present a series of advantages linked to a better analysis, control, and foreseeing of costs, whereas the main disadvantage is related to the large amount of work necessary for these methods to be applied.

  1. ADVANTAGES AND DISADVANTAGES OF APPLYING EVOLVED METHODS IN MANAGEMENT ACCOUNTING PRACTICE

    Directory of Open Access Journals (Sweden)

    SABOU FELICIA

    2014-05-01

    Full Text Available The evolved methods of management accounting have been developed with the purpose of removing the disadvantages of the classical methods, they are methods adapted to the new market conditions, which provide much more useful cost-related information so that the management of the company is able to take certain strategic decisions. Out of the category of evolved methods, the most used is the one of standard-costs due to the advantages that it presents, being used widely in calculating the production costs in some developed countries. The main advantages of the standard-cost method are: in-advance knowledge of the production costs and the measures that ensure compliance to these; with the help of the deviations calculated from the standard costs, one manages a systematic control over the costs, thus allowing the making of decision in due time, in as far as the elimination of the deviations and the improvement of the activity are concerned and it is a method of analysis, control and cost forecast; Although the advantages of using standards are significant, there are a few disadvantages to the employment of the standard-cost method: sometimes there can appear difficulties in establishing the deviations from the standard costs, the method does not allow an accurate calculation of the fixed costs. As a result of the study, we can observe the fact that the evolved methods of management accounting, as compared to the classical ones, present a series of advantages linked to a better analysis, control, and foreseeing of costs, whereas the main disadvantage is related to the large amount of work necessary for these methods to be applied

  2. The engagement and retention of non-profit employees in Belgium and South Africa

    Directory of Open Access Journals (Sweden)

    Michelle Renard

    2016-02-01

    Full Text Available Orientation: A lack of qualitative research exists that investigates work engagement and retention within Belgium and South Africa, particularly within the non-profit sector.Research purpose: The study aimed to gather in-depth qualitative data pertaining to the factors that promote work engagement and retention amongst non-profit employees working within these two countries.Motivation for the study: Because of scarce funding and resources, non-profit organisations are pressured to retain their talented employees, with high levels of turnover being a standard for low-paid, human-service positions. However, when individuals are engaged in their work, they display lower turnover intentions, suggesting the importance of work engagement in relation to retention.Research design, approach and method: Non-probability purposive and convenience sampling was used to organise in-depth interviews with 25 paid non-profit employees working on either a full-time or a part-time basis within Belgium and South Africa. Thematic analysis was used to analyse the qualitative data produced.Main findings: Participants were found to be absorbed in, dedicated to and energised by their work, and revealed numerous aspects promoting their retention including working towards a purpose, finding fulfilment in their tasks and working in a caring environment.Practical/managerial implications: Non-profit organisations should develop positive work environments for their employees to sustain their levels of work engagement, as well as place significance on intrinsic rewards in order to retain employees.Contribution: This study provides insights into the means by which non-profit employees across two nations demonstrate their enthusiasm, pride and involvement in the work that they perform. It moreover sheds light on the factors contributing to such employees intending to leave or stay within the employment of their organisations.

  3. Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC Method in the Romanian Entities

    Directory of Open Access Journals (Sweden)

    Sorinel CĂPUŞNEANU

    2011-09-01

    Full Text Available This article presents a way of organizing the management accounting and cost calculation through the Target Costing method. There are treated the development stages of Target Costing method, and the role of the management accountant in the development and implementation of this method. The causes behind the choice to adapt the principles of Target Costing method to the Romanian General Accounting Plan and the operation of accounts used in highlighting economic and financial operations at the entity leve have been analyzedl. There are treated theoretical and applied the methodological steps taken in the management accounting and cost calculation. The article ends with the conclusions of the authors about the possibility of adapting the principles of Target Costing method to the Romanian General Accounting Plan and the advantages offered by this method.

  4. A Method for Adaptive Mesh Generation Taking into Account the Continuity Requirements of Magnetic Field

    Science.gov (United States)

    Ishikawa, Takeo; Matsunami, Michio

    This paper proposes a method to generate adaptively 2D and 3D finite element meshes taking into account the continuity requirements of the magnetic field at the interface between two neighboring elements. First, this paper proposes a new error estimator that includes the Zienkiewicz and Zhu error norm estimator and the boundary rules in the electromagnetic field. Using a 2D simple model, this paper decides two parameters of the proposed estimator. Next, this paper presents a 3D mesh generation method based on the Voronoi-Delaunay theory, which ensures that the bounding surface of the domain is contained in the triangulation. The method has the capability to decrease the amount of information on the connectivity of boundary nodes by generating nodes not only in the interior of the domain but also on its surface. Two simple magnetostatic field problems are provided to illustrate the usefulness of the proposed method.

  5. 26 CFR 1.448-1 - Limitation on the use of the cash receipts and disbursements method of accounting.

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Limitation on the use of the cash receipts and... Limitation on the use of the cash receipts and disbursements method of accounting. (a)-(f) (g) Treatment of... the cash method, any taxpayer to whom section 448 applies must change its method of accounting...

  6. National health accounts in developing countries: appropriate methods and recent applications.

    Science.gov (United States)

    Berman, P A

    1997-01-01

    Better information on the financing of the health sector is an essential basis for wise policy change in the area of health sector reform. Analysis of health care financing should begin with sound estimates of national health expenditure--total spending, the contributions to spending from different sources and the claims on spending by different uses of the funds. The member countries of the OECD have successfully established such comparative health expenditure accounts in terms of standardized definitions of the uses of funds and breakdowns by public and private sector sources. This has resulted in important research on health system differences which could explain variations in the level and composition of financing. The United States has developed a more detailed approach called National Health Accounts, which expands the OECD method into a more disaggregated 'sources and uses' matrix. In the developing countries, analysis of health expenditures has been much less systematic, despite several decades of calls by international researchers for more attention. This paper reviews previous work done in developing countries and proposes renewed attention to national health expenditures, adapting the recent experience of the United States. Because most developing countries have more pluralistic health financing structures than are found in most industrialized countries, an enhanced and adapted version of the 'sources and uses' matrix method is proposed. This method should be modified to address the relevant categories of expenditures prevalent in the developing countries. Examples of recent applications of such 'national health accounts' from the Philippines, Egypt, India, Mexico, Colombia and Zambia are presented. Experience to date suggests that development of sound estimates using this method in low and middle income countries is feasible and affordable. National health accounts estimates can significantly influence policy. They provide decision makers with a

  7. Profiles of Nonprofit Education Management Organizations: 2008-2009

    Science.gov (United States)

    Miron, Gary; Urschel, Jessica

    2009-01-01

    This is the second "Profiles" report to examine nonprofit education management organizations (EMOs). This report is modeled after the 11 annual "Profiles" that cover for-profit EMOs. While the number of schools operated by for-profit EMOs grew rapidly in the 1990s and is now leveling off, the number of schools operated by nonprofit EMOs has been…

  8. Nonprofits' Expectations in PR Service-Learning Partnerships

    Science.gov (United States)

    Rogers, Cathy; Andrews, Valerie

    2016-01-01

    Little scholarly evidence exists about the communication needs of nonprofit community partners and what they think constitutes an ideal service-learning (SL) relationship. This study seeks to fill this gap by identifying SL projects and relationships that best serve nonprofit community partners with communication needs. The researchers conducted a…

  9. Rice University: Building an Academic Center for Nonprofit Education

    Science.gov (United States)

    Seaworth, Angela

    2012-01-01

    According to the author, the setting for their nonprofit education center was close to ideal: Support from a dean who cares deeply about nonprofit organizations; encouragement from the university and its renewed focus on reaching beyond its walls on the eve of its centennial; and a generous gift from alumni who have been affiliated with the…

  10. 7 CFR 3015.193 - Other non-profit organizations.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Other non-profit organizations. 3015.193 Section 3015.193 Agriculture Regulations of the Department of Agriculture (Continued) OFFICE OF THE CHIEF FINANCIAL... non-profit organizations. (a) OMB Circular No. A-122, including any subsequent amendments to...

  11. Doing Good in Challenging Times: How Nonprofits Can Profit.

    Science.gov (United States)

    Steckel, Richard

    1992-01-01

    Argues that the economic trends of the past decade have led to the entrepreneurial nonprofit organization, with strengthened management, redesigned financial systems, revenue-producing ventures, and partnerships with the corporate world. Successful strategies used to meet the challenges faced by nonprofit organizations, including libraries, are…

  12. Sustainability of Rural Nonprofit Organizations: Czech Republic and Beyond

    Directory of Open Access Journals (Sweden)

    Vladislav Valentinov

    2015-07-01

    Full Text Available Sustainability of nonprofit organizations is a key concern for today’s nonprofit scholars and practitioners. Building upon the nonprofit economics literature, the present paper introduces the distinction between the demand-side and supply-side determinants of nonprofit sustainability and makes the case for the discrepancy between them. This discrepancy presents not only a generic conceptual explanation of the nonprofit sustainability problems but is also applicable to the context of the European rural nonprofit sector. Three arguments are advanced. First, the notorious implementation problems of LEADER partnerships can be explained as a manifestation of the above discrepancy. Second, and related, the rural context implies the tendency of the supply-side determinants of nonprofit sustainability to undermine the demand-side ones. Third, recent empirical findings from the Czech Republic show that this tendency does not necessarily imply the possibility of a clear classification of the demand-side and supply-side sustainability determinants. Rather, those features of rural areas and communities that significantly affect the size of the local nonprofit sector exhibit a controversial entanglement of demand-side and supply-side identities.

  13. Nonprofits and Evaluation: Empirical Evidence from the Field

    Science.gov (United States)

    Carman, Joanne G.; Fredericks, Kimberly A.

    2008-01-01

    The authors explore what evaluation looks like, in practice, among today's nonprofit organizations on the basis of their survey results. The types of evaluation activities nonprofit organizations are engaging in on a regular basis, as well as the types of data they are collecting and how they are using these data, are described. How nonprofits…

  14. The Role of Nonprofits in Educational Technology Innovation

    Science.gov (United States)

    Zucker, Andrew A.

    2009-01-01

    For decades, nonprofit organizations have played a vital role in educational technology innovation. "Sesame Street," online high schools, probeware for science and mathematics teaching and learning, and many other innovations now widely used both in and outside schools were developed by nonprofits, including not only universities but also…

  15. A Framework for Assessing the Performance of Nonprofit Organizations

    Science.gov (United States)

    Lee, Chongmyoung; Nowell, Branda

    2015-01-01

    Performance measurement has gained increased importance in the nonprofit sector, and contemporary literature is populated with numerous performance measurement frameworks. In this article, we seek to accomplish two goals. First, we review contemporary models of nonprofit performance measurement to develop an integrated framework in order to…

  16. Nonprofit brand strength’s moderational role

    Directory of Open Access Journals (Sweden)

    Walter Wymer

    2015-03-01

    Full Text Available The nature and characteristics of the nonprofit brand strength construct are conceptualized. Brand strength is defined as a multidimensional construct, composed by brand familiarity, brand remarkability, and brand attitude. Brand familiarity refers to the level of knowledge the target audience has about the brand object. Brand attitude refers to the degree to which a brand object is perceived favorably by a target group. Brand remarkability refers to the degree to which a brand object is perceived by a target group to be extraordinary. In the brand management nomological net, brand strength acts as a moderator, influencing the strength of the relationship between marketing tactics (antecedents and marketing outcomes (consequents. Brand strength’s inter-dimensional relationships are conceptualized. A brand strength strategy grid is presented, which informs brand management strategy based on a brand’s current levels of brand familiarity and brand remarkability.

  17. The Walking Egg non-profit organisation.

    Science.gov (United States)

    Dhont, N

    2011-01-01

    The Walking Egg non-profit organisation (npo) was founded in 2010 by scientists and an artist to realise the Arusha Project which strives to implement accessible infertility programmes in resource-poor countries. Right from the start The Walking Egg has opted for a multidisciplinary and global approach towards the problem of infertility and in cooperation with the Special Task Force (STF) on "Developing countries and infertility" of the European Society of Human reproduction and Embryology (ESHRE) and the WHO, it gathers medical, social and economical scientists and experts along with artists to discuss and work together towards its goal. The project aims to raise awareness -surrounding childlessness in resource-poor countries and to make infertility care in all its aspects, including assisted reproductive technologies, available and accessible for a much larger part of the population.

  18. Democracy and non-profit housing

    DEFF Research Database (Denmark)

    Hansen, Anne Vorre; Langergaard, Luise Li

    2017-01-01

    Resident democracy as a special form of participatory democratic set-up is fundamental in the understanding, and self-understanding, of the non-profit housing sector in Denmark. Through a case study, the paper explores how resident democracy is perceived and narrated between residents and employees...... at a housing association. The study indicates that the meta-story of democracy is disconnected from practice and the lived lives of residents. Three analytical tensions structure the analysis, which relate to the conditions for realizing the democratic ideal embedded in the structure of the sector....... The tensions are related to representative versus participatory democracy; collectivity versus individuality; and service versus welfare. The tensions elucidate how resident democracy is squeezed between different logics, which result in an ambiguous setting for practising democracy. Based on the results...

  19. Exergy Accounting: A Quantitative Comparison of Methods and Implications for Energy-Economy Analysis

    Directory of Open Access Journals (Sweden)

    Jack Miller

    2016-11-01

    Full Text Available Assessments of the feasibility of decoupling energy consumption from economic growth could benefit from an improved understanding of the size, nature and value of different energy flows. This understanding may be enhanced by focusing upon so-called “useful exergy”—a measure of both the quantity and “quality” of energy (defined here as its thermodynamic ability to perform physical work at the “useful” stage of the energy conversion chain. Useful exergy flows within national economies are increasingly being quantified and their role in economic activity explored. However, this so-called “exergy economics” field currently lacks a consistent methodology. This paper contributes to the development of a more consistent approach. By constructing a “useful exergy account” for the United Kingdom covering the period 1960–2012, we explore how different methodological choices influence estimates of useful exergy for different categories of end-use as well as estimates of total national useful exergy consumption. Specifically, we evaluate the sensitivity of estimates to: (a the method of estimating the exergy efficiency of different end-uses; (b the boundaries between end-use categories; and (c the method of estimating the primary exergy associated with renewable electricity. We also improve upon the current method of accounting for industrial uses of heat. This leads to suggestions for best practice when constructing useful exergy accounts, and the identification of areas where further methodological development is required.

  20. Nonprofit, payload process improvement through lean management

    Science.gov (United States)

    Sampson, Melissa

    Organizations that are successful and competitive long-term have learned to efficiently utilize their resources, such as money, people, facilities, and time. Over the last half-century, there have been a variety of theories and techniques put forth on how to do this. One recent theory applied in the aerospace industry is Lean Management (LM), which emphasizes a customer focus and a rigorous elimination of activities that do not add value from the customer's perspective. LM has not, until now, been evaluated for small, nonprofit, one-off production organizations (NOPOs). Previous research on LM focused on for-profit companies and large-scale production organizations, producing relatively similar products repetitively (e.g. automobiles, commercial satellites, aircraft, and launch vehicles). One-off production organizations typically create one-of-a-kind products. The purpose of this research is to examine the applicability of LM to a NOPO. LM will improve resource utilization and thereby competitiveness, as well as exploring a new area of knowledge and research. The research methodology consists of conducting case studies, formal and informal interviews, observation and analysis in order to assess whether and how LM may be beneficial. The research focuses on one particular NOPO, BioServe Space Technologies (BST): a nonprofit, payload development organization. Additional NOPOs were interviewed in order to draw more generalized conclusions about LM benefits. The research demonstrates that LM is applicable to NOPOs, thus providing a tool to improve efficiency and competitiveness. Results from this research are guidelines for payload development organizations to implement LM, and highlighting potential LM weaknesses. A major conclusion is that LM needs some minor modifications to be applicable and useful to NOPOs, particularly in terms of value stream mapping. The LM implementation roadmap developed for NOPOs introduces customized metrics, as well as including standard

  1. A Hybrid Program Projects Selection Model for Nonprofit TV Stations

    Directory of Open Access Journals (Sweden)

    Kuei-Lun Chang

    2015-01-01

    Full Text Available This study develops a hybrid multiple criteria decision making (MCDM model to select program projects for nonprofit TV stations on the basis of managers’ perceptions. By the concept of balanced scorecard (BSC and corporate social responsibility (CSR, we collect criteria for selecting the best program project. Fuzzy Delphi method, which can lead to better criteria selection, is used to modify criteria. Next, considering the interdependence among the selection criteria, analytic network process (ANP is then used to obtain the weights of them. To avoid calculation and additional pairwise comparisons of ANP, technique for order preference by similarity to ideal solution (TOPSIS is used to rank the alternatives. A case study is presented to demonstrate the applicability of the proposed model.

  2. A new method for optimum dose distribution determination taking tumour mobility into account

    Science.gov (United States)

    Stavrev, P. V.; Stavreva, N. A.; Round, W. H.

    1996-09-01

    A method for determining the optimum dose distribution in the planning target volume is proposed when target volumes are deliberately enlarged to account for tumour mobility in external beam radiotherapy. The optimum dose distribution is a dose distribution that will result in an acceptable level of tumour control probability (TCP) in most of the arising cases of tumour dislocation. An assumption is made that the possible shifts of the tumour are subject to a Gaussian distribution with mean zero and known variance. The idea of a reduced (mean in ensemble) tumour cell density is introduced. On this basis, the target volume and dose distribution in it are determined. The tumour control probability as a function of the shift of the tumour has been calculated. The Monte Carlo method has been used to simulate TCP distributions corresponding to tumour mobility characterized by different variances. The obtained TCP distributions are independent of the variance of the mobility because the dose distribution in the planning target volume is prescribed so that the mobility variance is taken into account. For simplicity a one-dimensional model is used but three-dimensional generalization can be done.

  3. The Role of Work-Integrated Learning in Student Preferences of Instructional Methods in an Accounting Curriculum

    Science.gov (United States)

    Abeysekera, Indra

    2015-01-01

    The role of work-integrated learning in student preferences of instructional methods is largely unexplored across the accounting curriculum. This study conducted six experiments to explore student preferences of instructional methods for learning, in six courses of the accounting curriculum that differed in algorithmic rigor, in the context of a…

  4. Medical savings accounts - in search of an alternative method of health care financing in European countries

    Directory of Open Access Journals (Sweden)

    Marta Borda

    2011-09-01

    Full Text Available In times of increasing health care expenditure and insufficient cover provided by publicly financed health systems additional, alternative methods of health care financing become more and more considerable. The purpose of the paper is to present the concept of Medical Savings Accounts (MSAs and possibilities of their application in the health care systems of European countries. First, the author describes the idea of MSAs and reviews positive and negative findings about the effects of implementing this method into the health systems. Next, two main approaches to the application of MSAs in health care financing are considered. In the last part of the paper, the possibilities of introducing MSAs into health care systems in European countries are discussed. The author takes into consideration the existing health care financing conditions and other specific institutional, socio-economic and cultural factors as the main determinants for successful designing and implementation of the MSA scheme in a given country.

  5. Lights and Shadows of Business-Nonprofit Partnerships: The Role of Nonprofit Learning and Empowerment in this Ethical Puzzle

    Directory of Open Access Journals (Sweden)

    María José Sanzo

    2017-08-01

    Full Text Available Business-nonprofit partnerships have gained increased relevance in the context of the evolution of corporate social responsibility strategies and the existence of extremely complex societal and environmental challenges. However, these collaborations are also associated with important ethical concerns. Under such a scenario, this study attempts to shed light on the effects of high value-added partnerships—i.e., those characterized by a process of nonprofit empowerment—on two potential risks of business-nonprofit partnerships: co-optation and loss of personnel’s identification with the nonprofit’s social mission. Based on a two-step survey to a representative sample of Spanish nonprofits involved in social partnerships with firms, results reveal the existence of a mixed influence in both cases, positive and negative. Several implications for practitioners are drawn, specifically about how firms and nonprofits can reduce the negative ethical consequences of partnering.

  6. Person-Organization Commitment: Bonds of Internal Consumer in the Context of Non-profit Organizations

    Science.gov (United States)

    Juaneda-Ayensa, Emma; Clavel San Emeterio, Mónica; González-Menorca, Carlos

    2017-01-01

    From an Organizational Behavior perspective, it is important to recognize the links generated between individuals and the organization that encourage a desire for permanence. After more than a half century of research, Organizational Commitment remains one of the open questions in the Psychology of Organizations. It is considered an essential factor for explaining individual behavior in the organization such as satisfaction, turnover intention, or loyalty. In this paper, we analyze different contributions regarding the nature of the bond between the individual and the organization. Taking into account the peculiarities of Non-profit Organizations, we present different interpretation for later validation, comparing results from the Confirmatory Factor Analysis of the four models obtained using exploratory factor analysis, both conducted on a sample of 235 members of Non-profit Organizations. PMID:28775699

  7. Person-Organization Commitment: Bonds of Internal Consumer in the Context of Non-profit Organizations.

    Science.gov (United States)

    Juaneda-Ayensa, Emma; Clavel San Emeterio, Mónica; González-Menorca, Carlos

    2017-01-01

    From an Organizational Behavior perspective, it is important to recognize the links generated between individuals and the organization that encourage a desire for permanence. After more than a half century of research, Organizational Commitment remains one of the open questions in the Psychology of Organizations. It is considered an essential factor for explaining individual behavior in the organization such as satisfaction, turnover intention, or loyalty. In this paper, we analyze different contributions regarding the nature of the bond between the individual and the organization. Taking into account the peculiarities of Non-profit Organizations, we present different interpretation for later validation, comparing results from the Confirmatory Factor Analysis of the four models obtained using exploratory factor analysis, both conducted on a sample of 235 members of Non-profit Organizations.

  8. On Current Budget Accounting Method%现行预算会计核算方法相关问题的思考

    Institute of Scientific and Technical Information of China (English)

    朱荣

    2011-01-01

    China's current budget accounting system is composed of public finance budgetary accounting, accounting of governmental units and accounting for nonprofit organizations. Based on accounting on cash basis, aiming at meeting the requirement of budgetary management of government, it accounts the financial revenue, expenditure and balance. At the same time, it reveals the government's asset and liability. This paper analyzes the problems existing in the practical work, and puts forward the corresponding improvements.%我国现行的财政总预算会计、行政单位会计和事业单位会计共同构建的预算会计体系,是在收付实现制的基础上,以满足政府财政预算管理的目的,核算财政资金的收入、支出和结余情况,同时在一定程度上反映了政府的资产与负债等信息.本文就实务工作中所出现的几个问题进行了分析,并提出了相应的改进意见.

  9. Management Methods by Development of Objects of Energy Supply Taking into Account the Combined Risks

    Directory of Open Access Journals (Sweden)

    Kirillova Ariadna

    2016-01-01

    Full Text Available In the article the methods of choice of optimal administrative decisions are examined on the development of objects energy supplies of housing and communal services. That would take into account nascent risks related to investment-building activity of energy supplying enterprises. It is shown that the basic condition of housing and utilities on an energy supply is the building of objects with a subsequent production, distribution and realization of electric energy, that allows at their reproduction to provide quality and reliability of energy supply to the consumers. Also the questions of decline of risks and exposure of factors, influencing on the processes of management development of objects of energy supply in the field of housing and utilities, estimation of organizationally-economic reliability and combined risks, estimation of possibility of the use of innovative energy technologies, alternative sources of energy supply, are investigated in the article. It is fixed, that risk indexes must be appraised not only on the investment stage of building object, but also on his operating stage (after commissioning on the basis of account of the great number of risks characterizing the combined risk.

  10. THE CONSTITUTION, ORGANIZATION AND OPERATION OF NON-PROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    DUMITRU FRANCA

    2012-05-01

    Full Text Available Non-profit organizations are associations, foundations or federations which use their own assets and revenues in order to pursue activities of general, community or non-patrimonial purpose. According to these legal regulations, associations and foundations can be constituted by natural or legal persons with the purpose of undertaking such activities of general, community or non-patrimonial (non-profit purpose. The organization and operation of non-profit organizations presents a series of particularities in the case of associations as opposed to foundations, but there are also common elements.

  11. Comparative Corporate Governance of Non-Profit Organizations

    DEFF Research Database (Denmark)

    Thomsen, Steen

    2014-01-01

    Based on the impressive work of Hopt and von Hippel (2010), I review the comparative corporate governance of non-profit organizations and propose topics for future research. There is evidence of agency problems in non-profit as well as for-profit organizations, but the governance mechanisms...... employed to address them are by necessity different. In the absence of important governance mechanisms like monitoring by external owners or performance based pay, other mechanisms like regulation, reputation and transparency come to the foreground. However, we have little systematic knowledge of the costs...... and benefits of alternative governance arrangements in non-profits, which provides a range of opportunities for future research....

  12. The supporting behaviour of generations towards non-profit organisations in Gauteng

    Directory of Open Access Journals (Sweden)

    Laureane du Plessis

    2011-12-01

    Full Text Available Purpose and objective: The purpose of this paper is to provide a better understanding of different generations' supporting behaviour towards non-profit organisations (NPOs. It more specifically focuses on uncovering the different methods with which the generations support NPOs; how frequently they support NPOs; the type of NPOs that they prefer supporting; and the reasons why they support NPOs. Problem Investigated: Non-profit organisations (NPOs are facing greater challenges than ever before. They have to compete with a growing number of other NPOs for donations and volunteers. Their traditional support from Baby Boomers is declining as this generation grows older and supports NPOs to a lesser extent than before. NPOs are therefore compelled to pay more attention to younger generations as a possible donor base and source for volunteers. It is therefore critical for an NPO that wishes to survive and prosper to understand the supporting behaviour of the different generations in order to successfully target them to grow the donor and volunteer base. Methodology: A descriptive research design was followed. A self-administered questionnaire was fielded amongst a target population that included Baby Boomers, Generation X and Generation Y consumers residing in Gauteng who have supported an NPO in the previous year. Quota sampling was used to ensure that equal numbers of respondents from the different generations were included, while each quota was filled on the basis of convenience to collect 602 responses for analysis. Findings: The results reveal significant associations between the different generations and different supporting behaviours. Significant differences were also uncovered between the different generations and the reasons for supporting NPOs. The paper reveals a number of marketing strategies NPOs could follow to encourage supporting behaviour from the different generations. Value of the research: This research provides insights into the

  13. 会计电算化核算方法与传统手工会计核算方法比较%Comparison of Computerized Accounting Method and Traditional Manual Accounting Method

    Institute of Scientific and Technical Information of China (English)

    崔宝军

    2013-01-01

    By using Yongyou T3 informatization software as an example, the paper compares and discusses the manual accounting method and computerized accounting method, such as "establishing account books", "double-entry", "filling in and auditing certificate", "registrating books","cost accounting"and"preparation of accounting statements.%本文以用友T3信息化软件为例对会计电算化系统中“建立账簿”、“复式记账”、“填制和审核凭证”、“登记账簿”、“成本核算”和“编制会计报表”等会计核算方法与手工状态相应核算方法进行了比较和探讨。

  14. Teaching the Indirect Method of the Statement of Cash Flows in Introductory Financial Accounting: A Comprehensive, Problem-Based Approach

    Science.gov (United States)

    Brickner, Daniel R.; McCombs, Gary B.

    2004-01-01

    In this article, the authors provide an instructional resource for presenting the indirect method of the statement of cash flows (SCF) in an introductory financial accounting course. The authors focus primarily on presenting a comprehensive example that illustrates the "why" of SCF preparation and show how journal entries and T-accounts can be…

  15. Teaching the Indirect Method of the Statement of Cash Flows in Introductory Financial Accounting: A Comprehensive, Problem-Based Approach

    Science.gov (United States)

    Brickner, Daniel R.; McCombs, Gary B.

    2004-01-01

    In this article, the authors provide an instructional resource for presenting the indirect method of the statement of cash flows (SCF) in an introductory financial accounting course. The authors focus primarily on presenting a comprehensive example that illustrates the "why" of SCF preparation and show how journal entries and T-accounts can be…

  16. Running quickbooks in nonprofits the only comprehensive guide for nonprofits using quickbooks

    CERN Document Server

    Ivens, Kathy

    2011-01-01

    Updated to include additional topics and to cover all versions of the software, this guide provides the most vital information on using QuickBooks to track financial data in nonprofit organizations. Management of donors, grants, and pledges, and topics such as allocating expenses to programs, handling donor restrictions, and generating the reports needed for donors and tax returns are covered in detail. In addition to easy-to-follow instructions and many tips and workarounds, information on using QuickBooks for fundraising is provided.

  17. User-centric technology design for nonprofit and civic engagements

    CERN Document Server

    Saeed, Saqib

    2014-01-01

    Due to the increased global political importance of the nonprofit sector, its technological support and organizational characteristics have become important fields of research. In order to conduct effective work, nonprofits need to communicate and coordinate effectively. However, such settings are generally characterized by a lack of resources, an absence of formal hierarchical structures and differences in languages and culture among the activists. Modern technologies could help nonprofit networks in improving their working. In order to design appropriate technological support for such settings, it is important to understand their work practices, which widely differ from traditional business organizations. This book aims to strengthen the body of knowledge by providing user studies and concepts related to user centered technology design process for nonprofit settings. The examination of ethnographic studies and user centered evaluation of IT artifacts in practice will further the understanding of design requ...

  18. PARTICULARITIES OF THE FINANCIAL INFORMATION SYSTEM IN NONPROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Delia Corina MIHALȚAN

    2015-06-01

    Full Text Available Due to the crucial importance of financial information in the context of a knowledge society like ours, the present paper aims to highlight the typical aspects of the financial information system in nonprofit organizations, for the very reason that, inside it, the financial information is produced, which is so necessary to the decisional process. Starting from the hypothesis that the financial information system is influenced by the features specific of the nonprofit organizations, we have applied a methodological approach that has led us to the formulation of certain conclusions. We have studied the literature, the legislation in this domain and the practical realities of the nonprofit organizations analyzed. We concluded that the financial information system of the nonprofit organizations is structured according to the activities undertaken, the programs assumed, the type of funding, the type of target group, the budget-based activities and the presence of volunteers.

  19. GAMES OF INNOVATION: THE ROLES OF NONPROFIT ORGANISATIONS

    OpenAIRE

    MARGARET DALZIEL

    2007-01-01

    Games of innovation involve four types of organisational players: firms, governments, universities, and nonprofit organisations. Of the four, nonprofit organisations are the least well understood. To capture the contributions of all types of organisational players, I adopt the perspective of a focal firm and consider the roles that other organisations play with respect to its ability to innovate. I introduce the roles of institutional enabler and institutional balancer, in which another organ...

  20. Methods and Techniques of Enterprise Set-up Accounts%企业建账方法与技巧

    Institute of Scientific and Technical Information of China (English)

    卢恩平; 来臣军; 刘国华

    2015-01-01

    Set-up accounts methods and techniques are the basic business skills that every accountant should master. In this paper, different kinds of set-up accounts methods and techniques such as the initial establishment, combination, finishing the old account and separating a new account are discussed.%建账方法与技巧是每一名会计人员应掌握的基本业务技能,本文就企业初始设立、合并、年末结束旧账另立新账等不同情形的建账方法与技巧进行了探讨。

  1. Unforeseen consequences: Medicaid and the funding of nonprofit service organizations.

    Science.gov (United States)

    Allard, Scott W; Smith, Steven Rathgeb

    2014-12-01

    Medicaid reimbursements have become a key source of funding for nonprofit social service organizations operating outside the medical care sector, as well as an important tool for states seeking resources to fund social service programs within a devolving safety net. Drawing on unique survey data of more than one thousand nonprofit social service agencies in seven urban and rural communities, this article examines Medicaid funding of nonprofit social service organizations that target programs at working-age, nondisabled adults. We find that about one-quarter of nonprofit service organizations--mostly providers offering substance abuse and mental health treatment in conjunction with other services--report receiving Medicaid reimbursements, although very few are overly reliant on these funds. We also find Medicaid-funded social service nonprofits to be less accessible to residents of high-poverty neighborhoods or areas with concentrations of black or Hispanic residents than to residents of more affluent and white communities. We should expect that the role of Medicaid within the nonprofit social service sector will shift in the next few years, however, as states grapple with persistent budgetary pressures, rising Medicaid costs, and decisions to participate in the Medicaid expansion provisions contained within the 2010 Patient Protection and Affordable Care Act.

  2. Child center closures: Does nonprofit status provide a comparative advantage?

    Science.gov (United States)

    Lam, Marcus; Klein, Sacha; Freisthler, Bridget; Weiss, Robert E

    2013-03-01

    Reliable access to dependable, high quality childcare services is a vital concern for large numbers of American families. The childcare industry consists of private nonprofit, private for-profit, and governmental providers that differ along many dimensions, including quality, clientele served, and organizational stability. Nonprofit providers are theorized to provide higher quality services given comparative tax advantages, higher levels of consumer trust, and management by mission driven entrepreneurs. This study examines the influence of ownership structure, defined as nonprofit, for-profit sole proprietors, for-profit companies, and governmental centers, on organizational instability, defined as childcare center closures. Using a cross sectional data set of 15724 childcare licenses in California for 2007, we model the predicted closures of childcare centers as a function of ownership structure as well as center age and capacity. Findings indicate that for small centers (capacity of 30 or less) nonprofits are more likely to close, but for larger centers (capacity 30+) nonprofits are less likely to close. This suggests that the comparative advantages available for nonprofit organizations may be better utilized by larger centers than by small centers. We consider the implications of our findings for parents, practitioners, and social policy.

  3. Methods for detrending success metrics to account for inflationary and deflationary factors*

    Science.gov (United States)

    Petersen, A. M.; Penner, O.; Stanley, H. E.

    2011-01-01

    Time-dependent economic, technological, and social factors can artificially inflate or deflate quantitative measures for career success. Here we develop and test a statistical method for normalizing career success metrics across time dependent factors. In particular, this method addresses the long standing question: how do we compare the career achievements of professional athletes from different historical eras? Developing an objective approach will be of particular importance over the next decade as major league baseball (MLB) players from the "steroids era" become eligible for Hall of Fame induction. Some experts are calling for asterisks (*) to be placed next to the career statistics of athletes found guilty of using performance enhancing drugs (PED). Here we address this issue, as well as the general problem of comparing statistics from distinct eras, by detrending the seasonal statistics of professional baseball players. We detrend player statistics by normalizing achievements to seasonal averages, which accounts for changes in relative player ability resulting from a range of factors. Our methods are general, and can be extended to various arenas of competition where time-dependent factors play a key role. For five statistical categories, we compare the probability density function (pdf) of detrended career statistics to the pdf of raw career statistics calculated for all player careers in the 90-year period 1920-2009. We find that the functional form of these pdfs is stationary under detrending. This stationarity implies that the statistical regularity observed in the right-skewed distributions for longevity and success in professional sports arises from both the wide range of intrinsic talent among athletes and the underlying nature of competition. We fit the pdfs for career success by the Gamma distribution in order to calculate objective benchmarks based on extreme statistics which can be used for the identification of extraordinary careers.

  4. An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC Method

    Directory of Open Access Journals (Sweden)

    Irina-Alina Preda

    2008-11-01

    Full Text Available In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC method in Romania.

  5. 40 CFR 35.4011 - Do the general grant regulations for nonprofit organizations apply to TAGs?

    Science.gov (United States)

    2010-07-01

    ... nonprofit organizations apply to TAGs? 35.4011 Section 35.4011 Protection of Environment ENVIRONMENTAL... Assistance General § 35.4011 Do the general grant regulations for nonprofit organizations apply to TAGs? Yes... other nonprofit organizations. Because EPA awards TAGs to nonprofit organizations, 40 CFR part...

  6. 24 CFR 1006.335 - Use of nonprofit organizations and public-private partnerships.

    Science.gov (United States)

    2010-04-01

    ... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Use of nonprofit organizations and... Requirements § 1006.335 Use of nonprofit organizations and public-private partnerships. (a) Nonprofit organizations. The DHHL must, to the extent practicable, provide for private nonprofit organizations...

  7. 7 CFR 1260.113 - Established national nonprofit industry-governed organizations.

    Science.gov (United States)

    2010-01-01

    ... national nonprofit industry-governed organizations. Established national nonprofit industry-governed organizations means organizations which: (a) Are nonprofit organizations pursuant to sections 501(c) (3), (5) or... 7 Agriculture 10 2010-01-01 2010-01-01 false Established national nonprofit...

  8. 7 CFR 1220.114 - National nonprofit producer-governed organization.

    Science.gov (United States)

    2010-01-01

    ... Definitions § 1220.114 National nonprofit producer-governed organization. The term national nonprofit producer-governed organization means an organization that— (a) Is a nonprofit organization pursuant to section 501(c... 7 Agriculture 10 2010-01-01 2010-01-01 false National nonprofit producer-governed...

  9. 24 CFR 5.107 - Audit requirements for non-profit organizations.

    Science.gov (United States)

    2010-04-01

    ... Non-profit Organizations” (see 24 CFR 84.26). For HUD programs, a non-profit organization is the... 24 Housing and Urban Development 1 2010-04-01 2010-04-01 false Audit requirements for non-profit... Federal Requirements; Waivers § 5.107 Audit requirements for non-profit organizations....

  10. Keeping the Books for the Environment and Society: the Unification of Emergy and Financial Accounting Methods

    Science.gov (United States)

    Development of the concept of emergy established a medium for accounting that made it possible to express economic and environmental work of all kinds on a common basis as solar emjoules. Environmental accounting using emdollars, a combined emergy-monetary unit, can be used to pr...

  11. Keeping the Books for the Environment and Society: the Unification of Emergy and Financial Accounting Methods

    Science.gov (United States)

    Development of the concept of emergy established a medium for accounting that made it possible to express economic and environmental work of all kinds on a common basis as solar emjoules. Environmental accounting using emdollars, a combined emergy-monetary unit, can be used to pr...

  12. Strategic piggybacking--a self-subsidization strategy for nonprofit institutions.

    Science.gov (United States)

    Nielsen, R P

    1982-01-01

    Nonprofit institutions often find that their socially worthwhile primary missions generate deficits. The author proposes a strategy for funding these shortfalls that is a synthesis of the specialization and diversified portfolio strategies. Following the method of strategic piggybacking, an organization should acquire or develop a business that is new for the institution and that may be unrelated to the institution's primary mission. The purpose of this new activity is to subsidize, at least in part, the deficit-producing primary mission.

  13. Making sense of nonbusiness accounting.

    Science.gov (United States)

    Anthony, R N

    1980-01-01

    The nonbusiness world of municipalities, colleges and universities, hospitals, and other nonprofit organizations follows its own rules when it comes to financial statements, and these are often confusing to anyone who is accustomed to business accounting. According to this author, it was the concept of fund accounting that divided the two worlds of business and nonbusiness accounting and led to a situation where it is almost impossible to judge the financial performance of nonbusiness entities. He shows how financial statements of the business and nonbusiness worlds can use the same standards, with a few modifications for the unique features of nonbusiness organizations.

  14. Do Parents Recognize Autistic Deviant Behavior Long before Diagnosis? Taking into Account Interaction Using Computational Methods

    Science.gov (United States)

    Saint-Georges, Catherine; Mahdhaoui, Ammar; Chetouani, Mohamed; Cassel, Raquel S.; Laznik, Marie-Christine; Apicella, Fabio; Muratori, Pietro; Maestro, Sandra; Muratori, Filippo; Cohen, David

    2011-01-01

    Background To assess whether taking into account interaction synchrony would help to better differentiate autism (AD) from intellectual disability (ID) and typical development (TD) in family home movies of infants aged less than 18 months, we used computational methods. Methodology and Principal Findings First, we analyzed interactive sequences extracted from home movies of children with AD (N = 15), ID (N = 12), or TD (N = 15) through the Infant and Caregiver Behavior Scale (ICBS). Second, discrete behaviors between baby (BB) and Care Giver (CG) co-occurring in less than 3 seconds were selected as single interactive patterns (or dyadic events) for analysis of the two directions of interaction (CG→BB and BB→CG) by group and semester. To do so, we used a Markov assumption, a Generalized Linear Mixed Model, and non negative matrix factorization. Compared to TD children, BBs with AD exhibit a growing deviant development of interactive patterns whereas those with ID rather show an initial delay of development. Parents of AD and ID do not differ very much from parents of TD when responding to their child. However, when initiating interaction, parents use more touching and regulation up behaviors as early as the first semester. Conclusion When studying interactive patterns, deviant autistic behaviors appear before 18 months. Parents seem to feel the lack of interactive initiative and responsiveness of their babies and try to increasingly supply soliciting behaviors. Thus we stress that credence should be given to parents' intuition as they recognize, long before diagnosis, the pathological process through the interactive pattern with their child. PMID:21818320

  15. Do parents recognize autistic deviant behavior long before diagnosis? Taking into account interaction using computational methods.

    Directory of Open Access Journals (Sweden)

    Catherine Saint-Georges

    Full Text Available BACKGROUND: To assess whether taking into account interaction synchrony would help to better differentiate autism (AD from intellectual disability (ID and typical development (TD in family home movies of infants aged less than 18 months, we used computational methods. METHODOLOGY AND PRINCIPAL FINDINGS: First, we analyzed interactive sequences extracted from home movies of children with AD (N = 15, ID (N = 12, or TD (N = 15 through the Infant and Caregiver Behavior Scale (ICBS. Second, discrete behaviors between baby (BB and Care Giver (CG co-occurring in less than 3 seconds were selected as single interactive patterns (or dyadic events for analysis of the two directions of interaction (CG→BB and BB→CG by group and semester. To do so, we used a Markov assumption, a Generalized Linear Mixed Model, and non negative matrix factorization. Compared to TD children, BBs with AD exhibit a growing deviant development of interactive patterns whereas those with ID rather show an initial delay of development. Parents of AD and ID do not differ very much from parents of TD when responding to their child. However, when initiating interaction, parents use more touching and regulation up behaviors as early as the first semester. CONCLUSION: When studying interactive patterns, deviant autistic behaviors appear before 18 months. Parents seem to feel the lack of interactive initiative and responsiveness of their babies and try to increasingly supply soliciting behaviors. Thus we stress that credence should be given to parents' intuition as they recognize, long before diagnosis, the pathological process through the interactive pattern with their child.

  16. The Expanded Value Added Statement as Applied at a Non-Profit Organization

    Directory of Open Access Journals (Sweden)

    Sady Mazzioni

    2014-07-01

    Full Text Available his study poses to investigate the impact of entries of social nature as overlooked by traditional accounting when compiling expanded value added figures, before value added accounting. To this effect, an exploratory qualitative survey was conducted at a non-profit organization located in the State of Santa Catarina, Brazil. The study´s object was Indaial´s Women's Network Against Cancer (SC, an association of social and philanthropic purpose, deemed of both municipal and state public interest. Study results indicate that the value added statement -compiled as of financial information gathered at the researched institution– presents both employees and the government as being the prime beneficiaries of the wealth therein generated. Once both acknowledgement and measurement of volunteer service derived social entries are incorporated, compiled value added figures raise 82.92%. This disclosure approach extends the scope of beneficiaries of generated wealth beyond that of employees and government to include the organization itself - which receives social care program preparation and management services - and society as a whole, the ultimate addressee of services deployed by non-profit entities. One may come to the conclusion that social accounting concepts enable the understanding of both social and economic dynamics of this kind of organization.

  17. Engaging Stakeholders through Twitter: How Nonprofit Organizations are Getting More Out of 140 Characters or Less

    CERN Document Server

    Lovejoy, Kristen; Saxton, Gregory D

    2011-01-01

    140 characters seems like too small a space for any meaningful information to be exchanged, but Twitter users have found creative ways to get the most out of each Tweet by using different communication tools. This paper looks into how 73 nonprofit organizations use Twitter to engage stakeholders not only through their tweets, but also through other various communication methods. Specifically, it looks into the organizations' utilization of tweet frequency, following behavior, hyperlinks, hashtags, public messages, retweets, and multimedia files. After analyzing 4,655 tweets, the study found that the nation's largest nonprofits are not using Twitter to maximize stakeholder involvement. Instead, they continue to use social media as a one-way communication channel, as less than 20% of their total tweets demonstrate conversations and roughly 16% demonstrate indirect connections to specific users.

  18. Exploring methods and practicalities of conducting sector-wide energy consumption accounting in the tourist accommodation industry

    Energy Technology Data Exchange (ETDEWEB)

    Warnken, Jan; Bradley, Melanie [School of Environmental and Applied Science, Griffith University, Gold Coast Campus, PMB 50 Gold Coast Mail Centre, Gold Coast, Qld 9726 (Australia); Guilding, Chris [Service Industry Research Centre and School of Accounting and Finance, Griffith University, Gold Coast Campus, Gold Coast, Qld (Australia)

    2004-01-01

    Sector-wide environmental accounting is an important mechanism for determining areas of poor environmental performance that need to be targeted to reduce resource consumption and the production of waste output. However, to date, little attention has been paid to the practicalities of conducting sector-wide environmental accounting in fragmented, service-oriented industry sectors that comprise a diversity of small to medium-sized enterprises (SMEs). This study explores such practicalities through a series of independent energy audits conducted in the Australian tourist accommodation industry. Three distinct energy consumption accounting techniques are reviewed in the light of findings made from 35 energy audits, and more than 200 telephone and face-to-face interviews held with various accommodation sector representatives. The three sector-wide energy consumption accounting methods reviewed are: the Floor Area Method, the Multiple Regression Method and the Mandatory Reporting Method. In light of different business structures, different in-house environmental accounting practices, and other major factors affecting resource consumption, mandatory reporting is found to be the most efficient and effective method.

  19. Energy efficiency in nonprofit agencies: Creating effective program models

    Energy Technology Data Exchange (ETDEWEB)

    Brown, M.A.; Prindle, B.; Scherr, M.I.; White, D.L.

    1990-08-01

    Nonprofit agencies are a critical component of the health and human services system in the US. It has been clearly demonstrated by programs that offer energy efficiency services to nonprofits that, with minimal investment, they can educe their energy consumption by ten to thirty percent. This energy conservation potential motivated the Department of Energy and Oak Ridge National Laboratory to conceive a project to help states develop energy efficiency programs for nonprofits. The purpose of the project was two-fold: (1) to analyze existing programs to determine which design and delivery mechanisms are particularly effective, and (2) to create model programs for states to follow in tailoring their own plans for helping nonprofits with energy efficiency programs. Twelve existing programs were reviewed, and three model programs were devised and put into operation. The model programs provide various forms of financial assistance to nonprofits and serve as a source of information on energy efficiency as well. After examining the results from the model programs (which are still on-going) and from the existing programs, several replicability factors'' were developed for use in the implementation of programs by other states. These factors -- some concrete and practical, others more generalized -- serve as guidelines for states devising program based on their own particular needs and resources.

  20. 12 CFR 330.10 - Revocable trust accounts.

    Science.gov (United States)

    2010-01-01

    ... includes a natural person as well as a charitable organization and other non-profit entity recognized as... with informal and formal testamentary revocable trusts. Such informal trusts are commonly referred to as payable-on-death accounts, in-trust-for accounts or Totten Trust accounts, and such formal...

  1. A method to account for the temperature sensitivity of TCCON total column measurements

    Science.gov (United States)

    Niebling, Sabrina G.; Wunch, Debra; Toon, Geoffrey C.; Wennberg, Paul O.; Feist, Dietrich G.

    2014-05-01

    The Total Carbon Column Observing Network (TCCON) consists of ground-based Fourier Transform Spectrometer (FTS) systems all around the world. It achieves better than 0.25% precision and accuracy for total column measurements of CO2 [Wunch et al. (2011)]. In recent years, the TCCON data processing and retrieval software (GGG) has been improved to achieve better and better results (e. g. ghost correction, improved a priori profiles, more accurate spectroscopy). However, a small error is also introduced by the insufficent knowledge of the true temperature profile in the atmosphere above the individual instruments. This knowledge is crucial to retrieve highly precise gas concentrations. In the current version of the retrieval software, we use six-hourly NCEP reanalysis data to produce one temperature profile at local noon for each measurement day. For sites in the mid latitudes which can have a large diurnal variation of the temperature in the lowermost kilometers of the atmosphere, this approach can lead to small errors in the final gas concentration of the total column. Here, we present and describe a method to account for the temperature sensitivity of the total column measurements. We exploit the fact that H2O is most abundant in the lowermost kilometers of the atmosphere where the largest diurnal temperature variations occur. We use single H2O absorption lines with different temperature sensitivities to gain information about the temperature variations over the course of the day. This information is used to apply a posteriori correction of the retrieved gas concentration of total column. In addition, we show that the a posteriori temperature correction is effective by applying it to data from Lamont, Oklahoma, USA (36,6°N and 97,5°W). We chose this site because regular radiosonde launches with a time resolution of six hours provide detailed information of the real temperature in the atmosphere and allow us to test the effectiveness of our correction. References

  2. Managing corporate governance risks in a nonprofit health care organization.

    Science.gov (United States)

    Troyer, Glenn T; Brashear, Andrea D; Green, Kelly J

    2005-01-01

    Triggered by corporate scandals, there is increased oversight by governmental bodies and in part by the Sarbanes-Oxley Act of 2002. Corporations are developing corporate governance compliance initiatives to respond to the scrutiny of regulators, legislators, the general public and constituency groups such as investors. Due to state attorney general initiatives, new legislation and heightened oversight from the Internal Revenue Service, nonprofit entities are starting to share the media spotlight with their for-profit counterparts. These developments are changing nonprofit health care organizations as well as the traditional role of the risk manager. No longer is the risk manager focused solely on patients' welfare and safe passage through a complex delivery system. The risk manager must be aware of corporate practices within the organization that could allow the personal objectives of a few individuals to override the greater good of the community in which the nonprofit organization serves.

  3. Survival of the fittest: capacity building for small nonprofit organizations.

    Science.gov (United States)

    Kapucu, Naim; Healy, Bridget F; Arslan, Tolga

    2011-08-01

    This paper discusses capacity building activities designed for small nonprofits who are members of the Second Harvest Food Bank of Central Florida's ADEPT program. The Second Harvest Food Bank of Central Florida (SHFBCF) is a nonprofit organization that collects, stores and distributes donated food to more than 450 nonprofit partners in Brevard, Lake, Orange, Osceola, Seminole and Volusia counties. This project sought to delineate, design, and implement the capacity building trainings desired by ADEPT member agencies. It also analyzed the relationship between the number of clients served, number of staff, number of volunteers, and the training needs. At the conclusion of the capacity building trainings, data was collected to gauge participants' perceptions of the capacity building trainings and their perceived impact on the effectiveness of the ADEPT Program and its member agencies. The generalizability and applicability of the research results to other small community-based organizations providing social and human services is also discussed.

  4. Information, Community, and Action: How Nonprofit Organizations Use Social Media

    CERN Document Server

    Lovejoy, Kristen; 10.1111/j.1083-6101.2012.01576.x

    2012-01-01

    The rapid diffusion of "microblogging" services such as Twitter is ushering in a new era of possibilities for organizations to communicate with and engage their core stakeholders and the general public. To enhance understanding of the communicative functions microblogging serves for organizations, this study examines the Twitter utilization practices of the 100 largest nonprofit organizations in the United States. The analysis reveals there are three key functions of microblogging updates-"information," "community," and "action." Though the informational use of microblogging is extensive, nonprofit organizations are better at using Twitter to strategically engage their stakeholders via dialogic and community-building practices than they have been with traditional websites. The adoption of social media appears to have engendered new paradigms of public engagement. Keywords: microblogging; Twitter; social media; stakeholder relations; organizational communication; organization-public relations; nonprofit organi...

  5. Nonprofit Organizations in Disaster Response and Management: A Network Analysis

    Directory of Open Access Journals (Sweden)

    Naim Kapucu

    2011-05-01

    Full Text Available This paper tracks changes in the national disaster management system with regard to the nonprofit sector by looking at the roles ascribed to nonprofit organizations in the Federal Response Plan (FRP, National Response Plan (NRP, and National Response Framework (NRF. Additionally, the data collected from news reports and organizational after action reports about the inter-organizational interactions of emergency management agencies during the September 11 th attacks and Hurricane Katrina are analyzed by using network analysis tools. The findings of the study indicate that there has been an increase in the interactions of the National Voluntary Organizations Active in Disasters (NVOAD network member organizations on par with policy changes in the NRP to involve nonprofit organizations in the national disaster planning process. In addition, those organizations close to the center of the network experienced enhanced communication and resource acquisition allowing them to successfully accomplish their missions, a finding that supports the development of strong network connections.

  6. New approach to safeguards accounting. [Kalman filter method for detecting continual small losses

    Energy Technology Data Exchange (ETDEWEB)

    Pike, D.H.; Morrison, G.W.

    1977-03-01

    In recent years there has been widespread concern over the problem of nuclear safeguards. Due to the proliferation of nuclear reactors throughout the world, the concern about the loss or diversion of nuclear materials at various points in the fuel cycle has greatly increased. To minimize the possibility of material loss, the nuclear industry relies on physical protection systems and materials accountability procedures at licensed facilities. Present techniques of material accountability rely on double-entry accounting systems. For various reasons, only noisy observations of on-hand inventory are available. Hence one is forced to use statistical techniques in an attempt to detect the existence of missing material. Current practice is to use control charts as the basis for detecting significant material losses. Control charts may aid in detecting large material losses but are insensitive to small quantities of material loss, even if these small losses occur repeatedly over a long period of time. The purpose of this research is to show the feasibility of using linear state estimation theory in nuclear material accountability. The Kalman Filter is used as the state estimation technique. The state vector which consists of on-hand inventory and material losses is estimated recursively.

  7. Methods for using microblogs for health communication with a pharmacist-based account.

    Science.gov (United States)

    Wang, Tiansheng; Wang, Fei; Xin, Xiaoxiong; Pleasants, Roy A; Shi, Luwen

    2016-08-01

    To implement and assess the effectiveness of using microblogging for health communication with a pharmacist-based account. We created a private and public "iPharmacist" account on the Weibo microblogging platform using the "Brief, Evidence-based, Ethical, and Plain-language (BEEP)" principle to post messages and to interact with patients. From November 2012 to November 2013, a content analysis was performed of the original microposts by iPharmacist, as well as original messages directed to iPharmacist by other accounts, and private messages received by iPharmacist. A total of 598 original messages were posted by iPharmacist, which were reposted 34442 times with 6013 comments received; while 310 messages were posted by other Weibo users directed to the iPharmacist alone with 131 private messages. The use of iPharmacist account allowed the provision of quality microposts to educate the Chinese public. The public messages were well disseminated. Microblogging could be an effective tool for patient education and health communication. Copyright © 2016 Elsevier Ireland Ltd. All rights reserved.

  8. 7 CFR Appendix to Subpart C of... - Accounting Methods and Procedures Required of All Borrowers

    Science.gov (United States)

    2010-01-01

    ... loan. B. The accounting journal entries required to record the transactions associated with a Rural... debt is used to calculate interest cost to be capitalized. If the project is not associated with a... 101Postretirement Benefits 102Rural Telephone Bank Stock 103Cushion of Credit Investments 104Rural Economic...

  9. Internal branding : Within a Swedish non-profit organization

    OpenAIRE

    Diep, Lisa; Stedt, Amanda

    2015-01-01

    The aid sector has received a lot of attention the recent years whereas the public has recognized the societal situation in developing countries. As many people has become more generous with their donations, an increasing number of non-profit organizations (NPO) has emerged which has created a competitive environment in the non-profit sector. As a result, many NPOs has started to adapt business-like qualities such as implementing a marketing strategy and building a brand. The purpose of this ...

  10. Internal branding : Within a Swedish non-profit organization

    OpenAIRE

    Diep, Lisa; Stedt, Amanda

    2015-01-01

    The aid sector has receive a lot of attention the recent years whereas the public has recognized the societal situation in developing countries. As many people has become more generous with their donations, an increasing number of non-profit organizations (NPO) has emerged which has created a competitive environment in the non-profit sector. As a result, many NPOs has started to adapt business-like qualities such as implementing a marketing strategy and building a brand. The purpose of this s...

  11. Can Management Practices Make a Difference? Nonprofit Organization Financial Performance during Times of Economic Stress

    Directory of Open Access Journals (Sweden)

    Qian Hu

    2016-02-01

    Full Text Available The economic crisis presented unprecedented challenges to nonprofit organizations to sustain their services. In this study, we examined both financial and management factors that influence the financial performance of nonprofit organizations during times of economic stress. In particular, we investigated whether strategic planning and plan implementation, revenue diversification, and board involvement help nonprofit organizations deal with financial uncertainty and strengthen financial performance. Despite the negative impacts that the economic downturn had on nonprofit organizations, we found that the implementation of strategic plans can help nonprofit organizations reduce financial vulnerability. Our findings call attention to key management factors that influence the financial performance of nonprofit organizations.

  12. Can Management Practices Make a Difference? Nonprofit Organization Financial Performance during Times of Economic Stress

    Directory of Open Access Journals (Sweden)

    Qian HU

    2015-05-01

    Full Text Available The economic crisis presented unprecedented challenges to nonprofit organizations to sustain their services. In this study, we examined both financial and management factors that influence the financial performance of nonprofit organizations during times of economic stress. In particular, we investigated whether strategic planning and plan implementation, revenue diversification, and board involvement help nonprofit organizations deal with financial uncertainty and strengthen financial performance. Despite the negative impacts that the economic downturn had on nonprofit organizations, we found that the implementation of strategic plans can help nonprofit organizations reduce financial vulnerability. Our findings call attention to key management factors that influence the financial performance of nonprofit organizations.

  13. Performance evaluation of public non-profit hospitals using a BP artificial neural network: the case of Hubei Province in China.

    Science.gov (United States)

    Li, Chunhui; Yu, Chuanhua

    2013-08-15

    To provide a reference for evaluating public non-profit hospitals in the new environment of medical reform, we established a performance evaluation system for public non-profit hospitals. The new "input-output" performance model for public non-profit hospitals is based on four primary indexes (input, process, output and effect) that include 11 sub-indexes and 41 items. The indicator weights were determined using the analytic hierarchy process (AHP) and entropy weight method. The BP neural network was applied to evaluate the performance of 14 level-3 public non-profit hospitals located in Hubei Province. The most stable BP neural network was produced by comparing different numbers of neurons in the hidden layer and using the "Leave-one-out" Cross Validation method. The performance evaluation system we established for public non-profit hospitals could reflect the basic goal of the new medical health system reform in China. Compared with PLSR, the result indicated that the BP neural network could be used effectively for evaluating the performance public non-profit hospitals.

  14. 26 CFR 1.263A-7 - Changing a method of accounting under section 263A.

    Science.gov (United States)

    2010-04-01

    ...) method to the first-in, first-out (FIFO) method, or vice versa, or a change from one inventory valuation..., is available only in certain situations to taxpayers using the FIFO inventory method or the specific... average method—(A) In general. A taxpayer using the FIFO method or the specific goods LIFO method...

  15. The EU Accession's Impact on the Hungarian Nonprofit Sector, The Nonprofit Organisations' Role in the Accession Process

    Directory of Open Access Journals (Sweden)

    György JENEI

    2006-02-01

    Full Text Available The paper gives an overview of the roles played by the Hungarian nonprofit organizations in the EU accession process. These roles are as follows:• To encourage and organize a dialogue and direct contacts between the “old” and “new” European citizens. • To assist people in becoming informed about and involved in European networks, to build solidarity and develop participative European citizenship. • To tackle the problems which constitute serious obstacles in the way of meeting European standards. The paper also tries to identify the very first impacts of the EU accession on the Hungarian nonprofit sector. The authors detect the implications of the regional approach for the co-operation between nonprofit organizations and analyze whether the Hungarian third sector and its governmental partner institutions are prepared for a prompt reaction to the accessibility of the EU structural funds.

  16. Forest carbon accounting methods and the consequences of forest bioenergy for national greenhouse gas emissions inventories

    OpenAIRE

    McKechnie, Jon; Colombo, Steve; Heather L. MacLean

    2014-01-01

    While bioenergy plays a key role in strategies for increasing renewable energy deployment, studies assessing greenhouse gas (GHG) emissions from forest bioenergy systems have identified a potential trade-off of the system with forest carbon stocks. Of particular importance to national GHG inventories is how trade-offs between forest carbon stocks and bioenergy production are accounted for within the Agriculture, Forestry and Other Land Use (AFOLU) sector under current and future international...

  17. Methodical bases of accounting and analytical support for the management of credit portfolio of the bank

    Directory of Open Access Journals (Sweden)

    A.M. Gerasimovich

    2015-03-01

    Full Text Available Solved how to optimize the system of accounting and analytical indicators to assess the level of risk and the effectiveness of the Bank's credit activity, on the basis of scale, scope and structure of the credit portfolio; the turnover of credit investments; the problematical character of the loan portfolio and the level of risk and security of the loan portfolio. Exploring the possibility of accounting on the basis of which analysis calculated metrics and evaluation of significance proposed, in contrast to the current Grad C system with more than 50 indicators, the most informative in the amount of 20–25, which allow daily operational way to assess the level of credit portfolio management of the Bank. This contributes to the daily detailed sub-accounts trial balance balance sheet, which consists of all banks and provide the National Bank of Ukraine. So, the most reasonable is the performance in terms of scale and structure – percentage changes; turnover rates – the rate in days; problem – percentage problems; credit risk – factor security loans; management effectiveness factors: the economy, profitability and efficiency.

  18. Accounting for Surface Concentrations Using a VOF Front Tracking Method in Multiphase Flow

    OpenAIRE

    Martin, David Warren

    2015-01-01

    In this dissertation, we present a numerical method for trackingsurfactants on an interface in multiphase flow, along withapplications of the method to two physical problems. We alsopresent an extension of our method to track charged droplets. Ourmethod combines a traditional volume of fluid (VOF) method withmarker tracking. After describing this method in detail, wepresent a series of tests we used to validate our method. Theapplications we consider are the coalescence of surfactant-ladendro...

  19. Institutional Researchers' Use of Qualitative Research Methods for Institutional Accountability at Two Year Colleges in Texas

    Science.gov (United States)

    Sethna, Bishar M.

    2011-01-01

    This study examined institutional researchers' use of qualitative methods to document institutional accountability and effectiveness at two-year colleges in Texas. Participants were Institutional Research and Effectiveness personnel. Data were collected through a survey consisting of closed and open ended questions which was administered…

  20. 76 FR 53819 - Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction

    Science.gov (United States)

    2011-08-30

    ... Internal Revenue Service 26 CFR Part 1 RIN 1545-BD81 Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction AGENCY: Internal Revenue Service (IRS), Treasury... corporations that acquire the assets of other corporations in certain corporate reorganizations and...

  1. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

    Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

  2. Analysis of potential self-guarantee tests for demonstrating financial assurance by non-profit colleges, universities, and hospitals and by business firms that do not issue bonds

    Energy Technology Data Exchange (ETDEWEB)

    Bailey, P.; Dean, C.; Collier, J.; Dasappa, V.; Goldberg, W. [ICF, Inc., Fairfax, VA (United States)

    1997-06-01

    The Nuclear Regulatory Commission (NRC) on December 29, 1993, promulgated self-guarantee requirements that materials licensees may use to demonstrate financial assurance for decommissioning costs. However, nonprofit colleges and universities, nonprofit hospitals, and for-profit firms that do not issue bonds are currently precluded, by their unique accounting and financial reporting systems, or by other features of their business practices, from using the financial tests for self-guarantors adopted by the NRC. This Report evaluates several alternative financial tests that might serve as the basis for self-guarantee by these three categories of licensees.

  3. Profiles of Nonprofit Education Management Organizations: 2009-2010

    Science.gov (United States)

    Miron, Gary; Urschel, Jessica L.

    2010-01-01

    This is the third Profiles report to examine nonprofit education management organizations (EMOs). This report is modeled after the 12 annual reports that cover for-profit EMOs. While the number of schools operated by for-profit EMOs grew rapidly in the 1990s and is now leveling off, the data contained in this report illustrate how the number of…

  4. A Foucauldian Reading of Learning in Feminist, Nonprofit Organizations

    Science.gov (United States)

    English, Leona M.

    2006-01-01

    This article reports on research with eight board members and eight directors of 10 feminist, nonprofit organizations. A Foucauldian poststructuralist reading of the data gives voice to undertheorized aspects of learning in feminist organizations and makes visible the power relationships. It explores women's learned practices of resistance and…

  5. Measurement of the effectiveness of non-profit organizations

    Directory of Open Access Journals (Sweden)

    Gudz Petro Vasilovych

    2015-10-01

    Full Text Available The necessity of implementing evaluation of effectiveness in non-profit organizations activity is grounded in this article. Shown adaptation EERL approach based on result monitoring. Analyzed one of the activity effectiveness on the example of the civil organization. Evaluation of effectiveness is important as for organizations to improve their services as to present the results for audience.

  6. Governance and Board Member Identity in an Emerging Nonprofit Organization

    Science.gov (United States)

    Aulgur, Jeffrey J.

    2016-01-01

    Organizational effectiveness is a term without a single definition about the nonprofit community; it is difficult to define, much less measure, due to the wide disparity in that community. Inconsistency in the sector leads to an array of hypotheses in the literature addressing organizational effectiveness. Through a comprehensive examination of a…

  7. Vocational Home Economics Education Classes as Non-Profit Businesses.

    Science.gov (United States)

    Morgan, Vesta C.

    1979-01-01

    Suggests organizing one or more vocational home economics classes by the entrepreneur system to operate the class as a nonprofit business. Lists activities for planning and implementing the operation, benefits for the students, and ideas to develop skills in professional sewing, food service production, and occupational homemaking. (MF)

  8. Nonprofit Groups Offer Genetic Testing for Jewish Students

    Science.gov (United States)

    Supiano, Beckie

    2008-01-01

    This article describes how nonprofit organizations like Hillel are offering free genetic testing for Jewish college students. A growing number of colleges, including Pittsburgh, Brandeis University, and Columbia University are offering students free or reduced-cost screenings for diseases common to Jewish population. Genetic diseases common to…

  9. CRM Implementation in Nonprofits: An Analysis of the Success Factors

    Science.gov (United States)

    Grattan, Kelly E.

    2012-01-01

    Constituent Relationship Management ("CRM") is defined as an organization-wide strategy designed to enable the organization to better manage, track and steward its constituents. CRM has benefited for-profit enterprises for nearly three decades. In the nonprofit sector, the concept of CRM is fairly new. Despite the increase in CRM…

  10. Micro-Level Interactions in Business-Nonprofit Partnerships

    NARCIS (Netherlands)

    Vock, M.; van Dolen, W.; Kolk, A.

    2014-01-01

    While most research on business-nonprofit partnerships has focused on macro and meso perspectives, this article pays attention to the micro level. Drawing on various theoretical perspectives from both marketing and management, this study conceptually relates the outcomes of active employee

  11. Transformative Learning in Nonprofit Organizations: A Feminist Interpretive Inquiry

    Science.gov (United States)

    English, Leona M.; Peters, Nancy

    2012-01-01

    This article reports on interpretive research, influenced by a feminist theoretical framework, with 8 women, in their 20s to 60s, who work or volunteer in feminist nonprofit organizations. Particular emphasis is placed on their experience of transformative learning in these organizations; the linkages with the theory of transformative learning;…

  12. 10 CFR 603.635 - Cost principles for nonprofit participants.

    Science.gov (United States)

    2010-01-01

    ... Section 603.635 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.635 Cost principles for nonprofit participants. So as not to force financial system changes for...

  13. A Study on the Performance Evaluation Indicator System of Non-profit Investment Project in Post-disaster Reconstruction ——Based on Delphi Method%灾后重建公益性投资项目绩效评估指标体系研究——基于德尔菲法

    Institute of Scientific and Technical Information of China (English)

    肖靖; 宋伟

    2012-01-01

    In order to explore the methods of the performance evaluation of non-profit project in post-disaster reconstruction,this paper puts forward nine dimensions of performance evaluation based on the mainstream thought of"4E" in the performance evaluation of public sector.And then a full and systematic description of the use of these dimensions is carried out by using Delphi method and SPSS,and the possible scope of the dimensions selection for performance evaluation is obtained by descriptive and correlation analysis.Finally,the above nine dimensions are classified into 4 dimensions: economy,efficiency,effectiveness and equality,and specific performance evaluation indicators are proposed for each demension.%为了探索灾后重建公益性项目绩效评价方法,在公共部门绩效评估的4E主流思想上,提出了灾后重建公益性项目绩效评估的九大维度。运用Delphi法和SPSS软件对这些维度的使用情况进行了全面系统的描述,通过数据整理进行描述性、相关性分析,得出了灾后重建公益性投资项目绩效评估维度选择的可能范围。最后,把上述的九大维度具体的划分到经济性、效率性、效益性、公平性等4个维度,并提出了每个维度下具体的绩效评估指标。

  14. Peer Assessment in Group Projects Accounting for Assessor Reliability by an Iterative Method

    Science.gov (United States)

    Ko, Sung-Seok

    2014-01-01

    This study proposes an advanced method to factor in the contributions of individual group members engaged in an integrated group project using peer assessment procedures. Conway et al. proposed the Individual Weight Factor (IWF) method for peer assessment which has been extensively developed over the years. However, most methods associated with…

  15. TAX FRAMEWORK AND SUSTAINABILITY OF NONPROFIT ORGANIZATIONS

    Directory of Open Access Journals (Sweden)

    Heloisa Candia Hollnagel

    2014-06-01

    Full Text Available The Third Sector entities are relevant to attend to social issues, but the advance on the application of information technology in the public sector and the convergence of databases have brought new requirements for accounting professionals. Particularly, the fiscal framework of the National Classification of Economic Activities (NACE or CNAE in Portuguese is a matter with insufficient academic approach or professional regulation. This article analyzes the impact of incorrect framework for the sustainability of social assistance entities, due to changes introduced by Law No. 12.101/2009. This exploratory study is based on literature, field research (questionnaires with 102 entities in São Paulo, analysis of the codes of NCEA National Register of Legal Entities (CNPJ and their registration in the municipal councils. Initial results indicate that most organizations have not yet found the need to registering themselves, which can make it difficult for obtaining resources and enrollment in public agencies, including negative financial impact. The theme is noteworthy to avoid risk penalty for incorrect tax reporting, therefore it is relevant for accountancy professionals of that type of organization.

  16. Physically active lifestyles for all Americans: a call to action for non-profit organizations.

    Science.gov (United States)

    Doyle, Colleen; Hutber, Adrian; McCarthy, William J

    2009-10-01

    Many nonprofit organizations and non-governmental organizations (NGOs) are strategically poised to encourage and facilitate healthier lifestyles. Non-profit organizations can play leadership roles in improving physical levels among all Americans.

  17. Mental health promotion and non-profit health organisations.

    Science.gov (United States)

    Boyle, Frances M; Donald, Maria; Dean, Julie H; Conrad, Sue; Mutch, Allyson J

    2007-11-01

    Health related non-profit organisations (NPOs) provide a potentially important but largely untapped role in mental health promotion in communities. This paper reports on a study investigating the activities and contributions made by NPOs to mental health and well-being. One hundred and eight NPOs based in the metropolitan area of Brisbane, Queensland, Australia, participated in a survey exploring agency activities that contribute to promoting mental well-being; factors that helped or hindered the organisation in engaging in mental health promotion activities and evaluation methods and processes. An index of key themes was developed and frequencies derived from categorical data. NPOs undertook five key types of activities to promote mental health and well-being: support provision (81%); service provision (59%); information sharing (52%); activities to promote well-being (24%); and advocacy (6%). Systematic evaluation of longer-term outcomes was rare, with most NPOs (72%) relying on informal feedback from clients. Human resources in the form of paid or volunteer workers were most frequently (58%) identified as contributing to the capacity of agencies to carry out mental health promotion activities. Training and education emerged as a substantive need (34%). NPOs are well placed to enhance resiliency in the context of ongoing health problems, disability or other adverse psychosocial circumstances that place people at risk of mental health problems. As such they constitute a significant resource for advancing mental health promotion goals. What is needed to extend the practice and evidence base in this area is training and skill development for NPO workers, along with larger-scale research conducted in collaboration with NPOs to assess the contributions and cost-effectiveness of the sector.

  18. Toward a Collaborative, Transformative Model of Non-Profit Leadership: Some Conceptual Building Blocks

    OpenAIRE

    Bramwell Osula; Eddie C. W. Ng

    2014-01-01

    In this paper, the authors propose extending the construct of non-profit leadership to accommodate collaborative and transformational themes. The suggestion is that the resultant broader definition accords with the modern context within which non-profits now operate and feeds into a more resilient model of non-profit leadership. The paper begins with a review of emergent trends in leadership theory and the changing context of the non-profit sector. The argument is made that the extraordinary...

  19. The management strategies of advocacy-oriented social service nonprofit organizations in Hong Kong

    OpenAIRE

    Wong, Hoi-lam; 王凱琳

    2014-01-01

    The political function of nonprofit organizations is widely recognized in the field of nonprofit management, but less practiced in the real world. The phenomenon has been attributed to neoliberal reforms in the welfare sector by some scholars, but aspirations of nonprofit organizations to be more engaged in the political arena have also been studied in other fields. This results in scattered insights concerning the topic of nonprofit advocacy, for which this thesis attempt to integrate under ...

  20. TOURISM SATELLITE ACCOUNT - STATISTICAL METHOD FOR DETERMINING THE ECONOMIC IMPACT OF TOURISM

    Directory of Open Access Journals (Sweden)

    OANA MARIA MILEA

    2012-05-01

    Full Text Available The permanent concerns of analysts to determine how accurately the real economic benefits of tourism, not stopping at only the direct costs of international and domestic visitors but to consider their indirect effects have made them believe that tourism statistics are not comprehensive enough.This is both because they fail to provide a concrete or in respect of costs incurred by tourists on their own and to some extent to those seeking semi-organized tourism and because the economic effects of spending tourist receipts go beyond statistics reported by service providers. As a result, the World Tourism Organization (UNWTO in collaboration with the World Travel and Tourism Council (WTTO, the European Union Statistical Office (EUROSTST and other regional statistical bodies initiated the Tourism Satellite Account system, UNWTO recommending its adoption by all countries.

  1. Development of concepts for human labour accounting in Emergy Assessment and other Environmental Sustainability Assessment methods

    DEFF Research Database (Denmark)

    Kamp, Andreas; Morandi, Fabiana; Østergård, Hanne

    2016-01-01

    Human labour is central to the functioning of any human-influenced process. Nevertheless, Environmental Sustainability Assessments (ESAs) do not systematically include human labour as an input. Systematic omission of labour inputs in ESAs may constitute an unfortunate, significant bias in favour...... of labour intensive processes and a systematic underestimation of environmental impacts has implications for decision-making. A brief review of the evaluation of human labour in ESAs reveals that only Emergy Assessment (EmA) accounts for labour as standard. Focussing on EmA, we find, however...... calculation approach is demonstrated using examples from the literature (USA, with allocation based on educational level; Ghana, with allocation based on income level; the World, with no allocation). We elaborate on how labour may be considered as endogenous or exogenous to the studied system, and how inputs...

  2. Effects of innovative teaching methods on students’ academic performance: An empirical study on financial accounting

    Directory of Open Access Journals (Sweden)

    Francisca TEJEDO ROMERO

    2015-07-01

    Full Text Available The implementation in Spain of the European Higher Education Area has involved a substantial change in traditional practices of university education, introducing important modifications both to the teaching methodology and the evaluation criteria.The objective of this work is to determine whether there is a relationship between the methodology and the evaluation scheme used and the results obtained by the students, differentiating academic years in which different methodologies were applied within the framework of the ECTS philosophy. To this aim this work focuses on the results achieved for the Financial Accounting subject, located in the first course of the Management and Business Administration degree. Firstly, a depiction of its electronic guide is undertaken, showing the teaching methodology followed for the subject. Afterwards, the results of the research are displayed, analyzing the relationships between the applied methodology and the marks achieved by the use of contingency tables and Pearson’s chi-square tests.

  3. Teamwork methods for accountable care: relational coordination and TeamSTEPPS®.

    Science.gov (United States)

    Gittell, Jody Hoffer; Beswick, Joanne; Goldmann, Don; Wallack, Stanley S

    2015-01-01

    To deliver greater value in the accountable care context, the Institute of Medicine argues for a culture of teamwork at multiple levels--across professional and organizational siloes and with patients and their families and communities. The logic of performance improvement is that data are needed to target interventions and to assess their impact. We argue that efforts to build teamwork will benefit from teamwork measures that provide diagnostic information regarding the current state and teamwork interventions that can respond to the opportunities identified in the current state. We identify teamwork measures and teamwork interventions that are validated and that can work across multiple levels of teamwork. We propose specific ways to combine them for optimal effectiveness. We review measures of teamwork documented by Valentine, Nembhard, and Edmondson and select those that they identified as satisfying the four criteria for psychometric validation and as being unbounded and therefore able to measure teamwork across multiple levels. We then consider teamwork interventions that are widely used in the U.S. health care context, are well validated based on their association with outcomes, and are capable of working at multiple levels of teamwork. We select the top candidate in each category and propose ways to combine them for optimal effectiveness. We find relational coordination is a validated multilevel teamwork measure and TeamSTEPPS® is a validated multilevel teamwork intervention and propose specific ways for the relational coordination measure to enhance the TeamSTEPPS intervention. Health care systems and change agents seeking to respond to the challenges of accountable care can use TeamSTEPPS as a validated multilevel teamwork intervention methodology, enhanced by relational coordination as a validated multilevel teamwork measure with diagnostic capacity to pinpoint opportunities for improving teamwork along specific dimensions (e.g., shared knowledge

  4. The Nonprofit Advantage: Producing Quality in Thick and Thin Child Care Markets

    Science.gov (United States)

    Cleveland, Gordon; Krashinsky, Michael

    2009-01-01

    Nonprofit child care centers are frequently observed to produce child care which is, on average, of higher quality than care provided in commercial child care centers. In part, this nonprofit advantage is due to different input choices made by nonprofit centers--lower child--staff ratios, better-educated staff and directors, higher rates of…

  5. 32 CFR 37.710 - What standards do I include for purchasing systems of nonprofit organizations?

    Science.gov (United States)

    2010-07-01

    ... systems of nonprofit organizations? 37.710 Section 37.710 National Defense Department of Defense OFFICE OF... standards do I include for purchasing systems of nonprofit organizations? (a) So as not to force system... governmental organization. (2) 32 CFR 32.40 through 32.49 if the participant is a nonprofit organization...

  6. 48 CFR 52.226-6 - Promoting excess food donation to nonprofit organizations.

    Science.gov (United States)

    2010-10-01

    ... donation to nonprofit organizations. 52.226-6 Section 52.226-6 Federal Acquisition Regulations System... Text of Provisions and Clauses 52.226-6 Promoting excess food donation to nonprofit organizations. As prescribed in 26.404, insert the following clause: PROMOTING EXCESS FOOD DONATION TO NONPROFIT...

  7. 7 CFR 3560.659 - Sale or transfer to nonprofit organizations and public bodies.

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 15 2010-01-01 2010-01-01 false Sale or transfer to nonprofit organizations and... Housing Preservation § 3560.659 Sale or transfer to nonprofit organizations and public bodies. (a) Sales... housing project to a nonprofit organization or public body, two independent appraisals will be...

  8. 48 CFR 731.770 - OMB Circular A-122, cost principles for nonprofit organizations; USAID implementation.

    Science.gov (United States)

    2010-10-01

    ... principles for nonprofit organizations; USAID implementation. 731.770 Section 731.770 Federal Acquisition... PRINCIPLES AND PROCEDURES Contracts With Nonprofit Organizations 731.770 OMB Circular A-122, cost principles for nonprofit organizations; USAID implementation. (a) Paragraph 6 of the transmittal letter for...

  9. 32 CFR 37.690 - How are nonprofit participants to manage real property and equipment?

    Science.gov (United States)

    2010-07-01

    ... governmental organizations. (b) 32 CFR 32.32 and 32.33, for other nonprofit participants, with the exception of nonprofit GOCOs and FFRDCs that are exempted from the definition of “recipient” in 32 CFR part 32. Although... institution of higher education or in a nonprofit organization whose primary purpose is conducting...

  10. 32 CFR 37.665 - Must I require nonprofit participants to have periodic audits?

    Science.gov (United States)

    2010-07-01

    ... nonprofit organizations. Note that those requirements also are appropriate for Government-owned, contractor... from the definition of “recipient” in 32 CFR part 32, because nonprofit GOCOs and FFRDCs are subject to... 32 National Defense 1 2010-07-01 2010-07-01 false Must I require nonprofit participants to...

  11. 20 CFR 416.1144 - If you live in a nonprofit retirement home or similar institution.

    Science.gov (United States)

    2010-04-01

    ....1144 If you live in a nonprofit retirement home or similar institution. (a) Definitions. For purposes of this section the following definitions apply: (1) Nonprofit retirement home or similar institution... private nonprofit organization and which does not provide you with— (i) Services which are (or could...

  12. Welcome to Our World: Bridging Youth Development Research in Nonprofit and Academic Communities

    Science.gov (United States)

    Bialeschki, M. Deborah; Conn, Michael

    2011-01-01

    This commentary discusses the emergence of youth development research and evaluation in the nonprofit arena over the past 10 to 15 years. Included in this discussion is the establishment of the context for youth development research in nonprofits, a brief description of key examples of research from three youth nonprofits that illustrate the…

  13. Welcome to Our World: Bridging Youth Development Research in Nonprofit and Academic Communities

    Science.gov (United States)

    Bialeschki, M. Deborah; Conn, Michael

    2011-01-01

    This commentary discusses the emergence of youth development research and evaluation in the nonprofit arena over the past 10 to 15 years. Included in this discussion is the establishment of the context for youth development research in nonprofits, a brief description of key examples of research from three youth nonprofits that illustrate the…

  14. 25 CFR 276.16 - Subgrants and subcontracts to non-profit organizations.

    Science.gov (United States)

    2010-04-01

    ... 25 Indians 1 2010-04-01 2010-04-01 false Subgrants and subcontracts to non-profit organizations... Subgrants and subcontracts to non-profit organizations. The uniform administrative requirements in this part... subgrants or subcontracts made to non-profit organizations....

  15. 13 CFR 120.820 - CDC non-profit status and good standing.

    Science.gov (United States)

    2010-01-01

    ... 13 Business Credit and Assistance 1 2010-01-01 2010-01-01 false CDC non-profit status and good... CDC non-profit status and good standing. A CDC must be a non-profit corporation, except that for-profit CDCs certified by SBA prior to January 1, 1987 may retain their certifications. An SBIC may...

  16. K-12 Education Nonprofit Employees' Perceptions of Strategies for Recruiting and Retaining Employees

    Science.gov (United States)

    Byrne, Tara Marie

    2013-01-01

    This qualitative study explored the key reasons individuals who work in K-12 education nonprofit organizations enter the field of K-12 nonprofit education and their motivations for doing so. The purpose of this study was to find new strategies for recruiting and retaining K-12 education nonprofit employees by examining the obstacles that exist to…

  17. 48 CFR 35.015 - Contracts for research with educational institutions and nonprofit organizations.

    Science.gov (United States)

    2010-10-01

    ... with educational institutions and nonprofit organizations. 35.015 Section 35.015 Federal Acquisition... CONTRACTING 35.015 Contracts for research with educational institutions and nonprofit organizations. (a... contracts with educational institutions and nonprofit organizations shall— (i) State that the...

  18. 28 CFR 58.15 - Qualifications for approval as a nonprofit budget and credit counseling agency.

    Science.gov (United States)

    2010-07-01

    ... nonprofit budget and credit counseling agency. 58.15 Section 58.15 Judicial Administration DEPARTMENT OF... Qualifications for approval as a nonprofit budget and credit counseling agency. (a) Definition of agency. As used in this section the term “agency” means nonprofit budget and credit counseling agency....

  19. The Nonprofit Clinic at the University of Pittsburgh: Preparing Students for Transition to Professional Settings

    Science.gov (United States)

    Kearns, Kevin P.

    2014-01-01

    The Nonprofit Clinic at the University of Pittsburgh gives graduate students the opportunity to serve as management consultants to nonprofit organizations. This article describes the learning objectives, logistics, and outcomes of the Nonprofit Clinic. Bloom's 1956 taxonomy of learning objectives is employed to assess learning outcomes.

  20. Vectors of marketing implementation into domestic practice of non-profit entities

    Directory of Open Access Journals (Sweden)

    T.M. Borysova

    2015-12-01

    Full Text Available Research results concerning problems of marketization of domestic non-profits in the context of financial paradigm are presented in the paper. The aim of our research is to analyze the dimensions of marketing implementation into non-profit organization activity. The methods of the research are written surveys of leading Ukrainian non-profit organizations, systematic and comparative analysis of scientific literature. The study of the works of native and foreign scientists, as well as our own empirical research allowed to identify the most important factors of intensification of the marketization of domestic non-profit sphere, including the growth in the number of NPOs at various levels of reduced funding on existing significant donor dependence, increased competition for labour resources, the growing importance of human capacity and marketing culture. Study allows to identify a number of areas of the marketization of domestic NPOs: delineation of consumer and producer of social services through creation of quasi-markets; a shift towards short term contracts on the basis of competition, collateral and tax credit; measurement of the effectiveness of projects and social audit that are more adaptable foundations for the evaluation of the results of NPOs; the focus on the measurability of results, on achieving a positive rate of return philanthropic investments, in attracting donors to ensure the effective management of the organization; strengthening adaptation practices and ideals of business management to the management of NPOs; social enterprise development. In general, the marketization of domestic non-profit sector has a positive impact on social capital in two directions at least. On the one hand, a non-profit organization will become less dependent on public funding or donors, diversifying sources of revenues and gaining some financial independence. The dominance of the financial paradigm in the NPOs will make effectively wasting all the

  1. Survival analysis in total joint replacement: an alternative method of accounting for the presence of competing risk.

    Science.gov (United States)

    Fennema, P; Lubsen, J

    2010-05-01

    Survival analysis is an important tool for assessing the outcome of total joint replacement. The Kaplan-Meier method is used to estimate the incidence of revision of a prosthesis over time, but does not account appropriately for competing events which preclude revision. In the presence of competing death, this method will lead to statistical bias and the curve will lose its interpretability. A valid comparison of survival results between studies using the method is impossible without accounting for different rates of competing events. An alternative and easily applicable approach, the cumulative incidence of competing risk, is proposed. Using three simulated data sets and realistic data from a cohort of 406 consecutive cementless total hip prostheses, followed up for a minimum of ten years, both approaches were compared and the magnitude of potential bias was highlighted. The Kaplan-Meier method overestimated the incidence of revision by almost 4% (60% relative difference) in the simulations and more than 1% (31.3% relative difference) in the realistic data set. The cumulative incidence of competing risk approach allows for appropriate accounting of competing risk and, as such, offers an improved ability to compare survival results across studies.

  2. Experimental methods in aquatic respirometry: the importance of mixing devices and accounting for background respiration.

    Science.gov (United States)

    Rodgers, G G; Tenzing, P; Clark, T D

    2016-01-01

    In light of an increasing trend in fish biology towards using static respirometry techniques without the inclusion of a mixing mechanism and without accurately accounting for the influence of microbial (background) respiration, this paper quantifies the effect of these approaches on the oxygen consumption rates (ṀO2 ) measured from juvenile barramundi Lates calcarifer (mean ± s.e. mass = 20·31 ± 0·81 g) and adult spiny chromis damselfish Acanthochromis polyacanthus (22·03 ± 2·53 g). Background respiration changed consistently and in a sigmoidal manner over time in the treatment with a mixing device (inline recirculation pump), whereas attempts to measure background respiration in the non-mixed treatment yielded highly variable estimates of ṀO2 that were probably artefacts due to the lack of water movement over the oxygen sensor during measurement periods. This had clear consequences when accounting for background respiration in the calculations of fish ṀO2 . Exclusion of a mixing device caused a significantly lower estimate of ṀO2 in both species and reduced the capacity to detect differences between individuals as well as differences within an individual over time. There was evidence to suggest that the magnitude of these effects was dependent on the spontaneous activity levels of the fish, as the difference between mixed and non-mixed treatments was more pronounced for L. calcarifer (sedentary) than for A. polyacanthus (more spontaneously active). It is clear that respirometry set-ups for sedentary species must contain a mixing device to prevent oxygen stratification inside the respirometer. While more active species may provide a higher level of water mixing during respirometry measurements and theoretically reduce the need for a mixing device, the level of mixing cannot be quantified and may change with diurnal cycles in activity. To ensure consistency across studies without relying on fish activity levels, and to enable accurate assessments of

  3. Conventional and modified hydrodistillation method for the extraction of glucosinolate hydrolytic products: a comparative account.

    Science.gov (United States)

    Arora, Rohit; Singh, Bikram; Vig, Adarsh Pal; Arora, Saroj

    2016-01-01

    Eruca sativa is extensively used as raw and its oil is also used for cooking due to its exceptional flavour. The volatile nature of the hydrolytic products of glucosinolates makes the extraction difficult. The hydrodistillation method used previously yield very less amount of the extract as well as the absence of stirring in the round bottom flask causes burning of both the crushed seeds and the flask. To overcome these drawbacks, a method has been developed using magnetic stirrer and hot plate. The yield and composition of hydrolytic products in the extract with the modified method was increased along with an increase in the amount of major hydrolytic products as seen by GC-MS. This method thus has immense potential in pharmaceutical industries, due to the ease of extraction and isolation.

  4. A method for accounting for test fixture compliance when estimating proximal femur stiffness.

    Science.gov (United States)

    Rossman, Timothy; Dragomir-Daescu, Dan

    2016-09-06

    Fracture testing of cadaveric femora to obtain strength and stiffness information is an active area of research in developing tools for diagnostic prediction of bone strength. These measurements are often used in the estimation and validation of companion finite element models constructed from the femora CT scan data, therefore, the accuracy of the data is of paramount importance. However, experimental stiffness calculated from force-displacement data has largely been ignored by most researchers due to inherent error in the differential displacement measurement obtained when not accounting for testing apparatus compliance. However, having such information is necessary for validation of computational models. Even in the few cases when fixture compliance was considered the measurements showed large lab-to-lab variation due to lack of standardization in fixture design. We examined the compliance of our in-house designed cadaveric femur test fixture to determine the errors we could expect when calculating stiffness from the collected experimental force-displacement data and determined the stiffness of the test fixture to be more than 10 times the stiffness of the stiffest femur in a sample of 44 femora. When correcting the apparent femur stiffness derived from the original data, we found that the largest stiffness was underestimated by about 10%. The study confirmed that considering test fixture compliance is a necessary step in improving the accuracy of fracture test data for characterizing femur stiffness, and highlighted the need for test fixture design standardization for proximal femur fracture testing.

  5. Reactions to Reading 'Remaining Consistent with Method? An Analysis of Grounded Theory Research in Accounting': A Comment on Gurd

    OpenAIRE

    2008-01-01

    Purpose: This paper is a comment on Gurd's paper published in QRAM 5(2) on the use of grounded theory in interpretive accounting research. Methodology: Like Gurd, we conducted a bibliographic study on prior pieces of research claiming the use of grounded theory. Findings: We found a large diversity of ways of doing grounded theory. There are as many ways as articles. Consistent with the spirit of grounded theory, the field suggested the research questions, methods and verifiability criteria. ...

  6. Expanding the scope of fiduciary duties to fill a gap in the law: the role of nonprofit hospital directors to ensure patient safety.

    Science.gov (United States)

    Kaput, Sarah

    2005-01-01

    In the wake of the patient safety movement, there is a glaring disconnect between the increasing responsibilities placed on hospital board members and the limited accountability for those board members if they fail to meet their responsibilities. This Article discusses how the effectiveness of new patient safety laws is diminished by the lack of accountability of nonprofit board members. The Article suggests that an expanded notion of corporatefiduciary duties, enhanced by shifts in social norms, would contribute to patient safety reform.

  7. The effect of a consumption-based accounting method in national GHG inventories: a trilateral trade system application

    Directory of Open Access Journals (Sweden)

    Simone eBastianoni

    2014-01-01

    Full Text Available The allocation of emissions embodied in international trade is crucial to evaluate the real impact of countries in the climate change and their responsibility in greenhouse gas emissions. In this paper we apply a new theoretical framework that allocates the emissions embodied in international trade and computes the consequent carbon transferred across countries, according to a consumption-based accounting. The method uses the value of goods traded internationally and the respective carbon intensity as a average national emissions coefficient.. We analyze a trilateral trade system composed by Sweden, Italy and Poland during the period 2000-2008. We find that, with respect to the conventional greenhouse gas national inventory schemes, consumption-based accounting implies an increase of Italian and Swedish emission responsibility by 1.4% and 11.8%, respectively, and a decrease of Polish one by 2.81%. We also assess the relevance of this framework at the sectoral level by hypothesizing a shift of Italian imports of Machinery and Transport Equipment from Poland to Sweden. We deduce that, through appropriate policies, importer nations could be encouraged to find producers with the best environmental performances while exporter nations could be induced to reduce their carbon intensity to stimulate the international demand for their goods. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting. The analysis performed in the paper suggests that the consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

  8. An Analytical Autoethnographical Account of Using Inquiry-Based Learning in a Graduate Research Methods Course

    Science.gov (United States)

    Woolf, Jules

    2017-01-01

    Increased emphasis is being placed on integrating research and teaching in higher education because of the numerous benefits accrued by students. In accordance, research methods courses are ubiquitously contained in curricula, ostensibly to promote research training and the research-teaching nexus. Students may not appreciate the inclusion,…

  9. CURRENT STATE AND EVOLUTION PERSPECTIVES FOR MANAGEMENT ACCOUNTING IN THE ENERGY SECTOR BY IMPLEMENTING THE ABC METHOD

    Directory of Open Access Journals (Sweden)

    Rof Letitia Maria

    2011-07-01

    Full Text Available Based on a controversial issue, namely determining and controlling costs in the energy sector, the present study falls within the scope of management accounting and control. This scientific approach was initiated as a result of personal research concerns in the area of accounting, starting from the need to know and quantify costs in a sector of the economy that is less exploited. The main objective of this scientific approach is to address the evolution of the energy sector in a national and international context, in terms of economy and finances, with the aim to underline the need to organize and conduct management accounting in this sector. We will present a few particularities of the energy system, the current status of implementation of a medium and long term strategy aimed at developing the energy sector, as well as the need to adopt modern costing methods in this sector, which ensure operative cost control and performance growth of the entities that operate in this sector. Information on the reviewed topic was conducted by studying the national and international literature in the field, by analyzing the associated legislation, by consulting specialized web-sites and various articles in the database. The main research methods used in this scientific approach were analysis and synthesis, and qualitative research was the type of used research. The results of the research will materialize in providing the necessary conditions for designing an econometric model for implementing the ABC method, the conceptual and ideological delimitation of the ABC method, the deepening of the positive and negative aspects that the implementation of the Activity Based Costing involves. The major implication for the researched field is ensuring success for the implementation of a modern costing method in the energy sector, underlining the shortcomings of the traditional costing methods. The added value of the paper consists in conducting a rigorous study of the

  10. Primary and secondary battery consumption trends in Sweden 1996–2013: Method development and detailed accounting by battery type

    Energy Technology Data Exchange (ETDEWEB)

    Patrício, João, E-mail: joao.patricio@chalmers.se [Department of Civil and Environmental Engineering, Chalmers University of Technology, 412 96 Gothenburg (Sweden); Kalmykova, Yuliya; Berg, Per E.O.; Rosado, Leonardo [Department of Civil and Environmental Engineering, Chalmers University of Technology, 412 96 Gothenburg (Sweden); Åberg, Helena [The Faculty of Education, University of Gothenburg, 40530 Gothenburg (Sweden)

    2015-05-15

    Highlights: • Developed MFA method was validated by the national statistics. • Exponential increase of EEE sales leads to increase in integrated battery consumption. • Digital convergence is likely to be a cause for primary batteries consumption decline. • Factors for estimation of integrated batteries in EE are provided. • Sweden reached the collection rates defined by European Union. - Abstract: In this article, a new method based on Material Flow Accounting is proposed to study detailed material flows in battery consumption that can be replicated for other countries. The method uses regularly available statistics on import, industrial production and export of batteries and battery-containing electric and electronic equipment (EEE). To promote method use by other scholars with no access to such data, several empirically results and their trends over time, for different types of batteries occurrence among the EEE types are provided. The information provided by the method can be used to: identify drivers of battery consumption; study the dynamic behavior of battery flows – due to technology development, policies, consumers behavior and infrastructures. The method is exemplified by the study of battery flows in Sweden for years 1996–2013. The batteries were accounted, both in units and weight, as primary and secondary batteries; loose and integrated; by electrochemical composition and share of battery use between different types of EEE. Results show that, despite a fivefold increase in the consumption of rechargeable batteries, they account for only about 14% of total use of portable batteries. Recent increase in digital convergence has resulted in a sharp decline in the consumption of primary batteries, which has now stabilized at a fairly low level. Conversely, the consumption of integrated batteries has increased sharply. In 2013, 61% of the total weight of batteries sold in Sweden was collected, and for the particular case of alkaline manganese

  11. 基于作业成本法和会计法的成品油物流成本核算研究%Accounting Research of Product Oil Logistics Cost Based on the Operation Cost Method and Accounting Method

    Institute of Scientific and Technical Information of China (English)

    宋方文; 朱敏捷

    2012-01-01

    文章用成品油物流活动界定成品油物流成本范围,用会计和作业成本法相结合的方法进行成品油物流成本核算。以现有的成品油生产企业商品流通费用报表数据为基础,根据作业成本法的原则将成品油物流成本按运输、仓储等成品油物流功能活动进行成本分类,用会计核算法从基础数据中提取属于物流成本的部分,并补充报表中遗漏的属于计算范围的成品油物流成本。计算出的成品油物流成本也能够比较忠实地反映成品油物流活动的真实状态。%This article defined product oil logistics cost range with the product logistics activities. Accounting research of product oil logistics cost based on the operation cost method and accounting method. We study the logistics cost of product oil through existing product oil production enterprise commodity eireulation expense reports. Product oil logistics cost are classified according to the principle of operation cost method. Product oil logistics cost is divided into transportation cost, storage costs. We extract the logistics cost of parts using accounting method from based data and add statement of missing the product range calculation belong to the logistics cost. Calculated the product oil logistics costs can reflect faithfully the true state of product oil logistics ac- tivities.

  12. How can work be designed to be intrinsically rewarding? Qualitative insights from South African non-profit employees

    Directory of Open Access Journals (Sweden)

    Michelle Renard

    2016-04-01

    Full Text Available Orientation: Intrinsic rewards are personal, psychological responses to the work thatemployees perform, which stem from the manner in which their work is designed.Research purpose: This study sought to discover in what ways non-profit employees arepsychologically rewarded by the nature of their work tasks. The use of a qualitative approachto data collection and analysis ensured that in-depth responses from participants were gained.Motivation for the study: Intrinsic rewards are of particular importance to non-profitemployees, who tend to earn below-market salaries. This implies that their motivationoriginates predominantly from intrinsic as opposed to extrinsic rewards; yet, research into thisarea of rewards is lacking.Research approach, design and method: In-depth, semi-structured interviews were conductedusing a sample of 15 extrinsically rewarded non-profit employees working within South Africa.Thematic analysis was utilised in order to generate codes which led to the formation of fiveintrinsic rewards categories.Main findings: Intrinsic rewards were classified into five categories, namely (1 MeaningfulWork, (2 Flexible Work, (3 Challenging Work, (4 Varied Work and (5 Enjoyable Work.These rewards each comprise of various subcategories, which provide insight into why suchwork is rewarding to non-profit employees.Practical/managerial implications: Traditional performance management systems shouldbe re-evaluated in the non-profit sector to shift focus towards intrinsic rewards, asopposed to focusing only on the use of extrinsic rewards such as incentives to motivateemployees.Contribution/value-add: The study provides a qualitative understanding of how extrinsicallyrewarded non-profit employees perceive their work to be intrinsically rewarding, whichbridges the empirical gap pertaining to intrinsic rewards within this sector.

  13. A method to account for track overlap in CR-39 detectors.

    Science.gov (United States)

    Franci, Daniele; Aureli, Tommaso

    2014-01-01

    Solid-state nuclear track detectors are commonly used for the detection of indoor radon levels. However, despite numerous advantages, this technique still presents many unsolved problems. An important source of error is represented by the reduction in the detection efficiency due to overlapping tracks, which results in a sensible underestimation of the radon levels. This paper presents a new experimental procedure to address the effect of overlapping tracks by establishing a relationship between the detection efficiency and the number of detected tracks. Experimental data have been collected at the radon chamber of the Istituto Nazionale di Metrologia delle Radiazioni Ionizzanti (INMRI), at the ENEA centre in Casaccia, using CR-39 detectors provided by Radosys Ltd. It has been proved that the method, applied to the experimental settings of this study, gives reliable results up to 7607 kBq h m(-3). Finally, the method has been validated through a Monte Carlo simulation, exploring a wide range of radon exposure.

  14. Polish and Silesian Non-Profit Organizations Liquidity Strategies

    Directory of Open Access Journals (Sweden)

    Grzegorz Michalski

    2011-12-01

    Full Text Available The kind of realized mission inflows the sensitivity to risk. Among other factors, the risk results from decision about liquid assets investment level and liquid assets financing. The higher the risk exposure, the higher the level of liquid assets. If the specific risk exposure is smaller, the more aggressive could be the net liquid assets strategy. The organization choosing between various solutions in liquid assets needs to decide what level of risk is acceptable for her owners (or donors and / or capital suppliers. The paper shows how, in authors opinion, decisions, about liquid assets management strategy inflow the risk of the organizations and its economicalresults during realization of main mission. Comparison of theoretical model with empirical data for over 450 Silesian nonprofit organization results suggests that nonprofit organization managing teams choose more risky aggressive liquid assets solutions than for-profit firms.

  15. Effective Social Media Engagement for Nonprofits: What Matters?

    Directory of Open Access Journals (Sweden)

    Julia L Carboni

    2015-03-01

    Full Text Available We employ public management relationship theory to examine how nonprofits can effectively engage social media stakeholders in two-way communication. Though many nonprofit organizations have a social media presence, there is variance in how well organizations use social media to engage stakeholders. Simply having a social media presence is not enough to engage stakeholders.  We examine Facebook posts of a stratified random sample of youth development organizations to determine what predicts stakeholder engagement. We find the type of Facebook post is a significant predictor of stakeholder engagement.  Longer posts also significantly predict increased stakeholder engagement.  At the organizational level, having many posts is a significant negative predictor of stakeholder engagement, indicating that users may feel bombarded and are less likely to engage.  Increased organizational spending on advertising as a proportion of total budget is positively associated with stakeholder engagement. 

  16. Primary and secondary battery consumption trends in Sweden 1996-2013: method development and detailed accounting by battery type.

    Science.gov (United States)

    Patrício, João; Kalmykova, Yuliya; Berg, Per E O; Rosado, Leonardo; Åberg, Helena

    2015-05-01

    In this article, a new method based on Material Flow Accounting is proposed to study detailed material flows in battery consumption that can be replicated for other countries. The method uses regularly available statistics on import, industrial production and export of batteries and battery-containing electric and electronic equipment (EEE). To promote method use by other scholars with no access to such data, several empirically results and their trends over time, for different types of batteries occurrence among the EEE types are provided. The information provided by the method can be used to: identify drivers of battery consumption; study the dynamic behavior of battery flows - due to technology development, policies, consumers behavior and infrastructures. The method is exemplified by the study of battery flows in Sweden for years 1996-2013. The batteries were accounted, both in units and weight, as primary and secondary batteries; loose and integrated; by electrochemical composition and share of battery use between different types of EEE. Results show that, despite a fivefold increase in the consumption of rechargeable batteries, they account for only about 14% of total use of portable batteries. Recent increase in digital convergence has resulted in a sharp decline in the consumption of primary batteries, which has now stabilized at a fairly low level. Conversely, the consumption of integrated batteries has increased sharply. In 2013, 61% of the total weight of batteries sold in Sweden was collected, and for the particular case of alkaline manganese dioxide batteries, the value achieved 74%. Copyright © 2015 Elsevier Ltd. All rights reserved.

  17. Defining the non-profit sector: some lessons from history

    OpenAIRE

    Morris, Susannah

    2000-01-01

    This paper seeks to establish whether the structural-operational definition of the sector, used by the John Hopkins Comparative Non-profit Sector Project (JHCNSP), is universal in its applicability. Historical case studies of primary health care and social housing provision in nineteenth-century England demonstrate that the definition cannot accommodate the institutional diversity of earlier periods and does not produce meaningful sectoral distinctions. The structural-operational definition r...

  18. Information, Community, and Action: How Nonprofit Organizations Use Social Media

    OpenAIRE

    Lovejoy, Kristen; Saxton, Gregory D.

    2012-01-01

    The rapid diffusion of "microblogging" services such as Twitter is ushering in a new era of possibilities for organizations to communicate with and engage their core stakeholders and the general public. To enhance understanding of the communicative functions microblogging serves for organizations, this study examines the Twitter utilization practices of the 100 largest nonprofit organizations in the United States. The analysis reveals there are three key functions of microblogging updates-"in...

  19. Accounting support for employees' motivation as a method of increasing the effective activity of the enterprise

    Directory of Open Access Journals (Sweden)

    Samchuk K.I.

    2017-06-01

    Full Text Available The article analyzes the evolution of scientific perspectives on personnel motivation, defines the concept of "motivation" in economic and legal dictionaries and in educational and methodological literature. The theory of motivation and analytical models of motivation have been investigated, in order to reflect the multifaceted and non-standard nature of the process of motivation and to determine the need for an integrated approach to solving this complex problem. The article presents the grouped motivational types, their characteristics, and the possibilities of organizational support. The classification and content of methods of motivation and stimulation of labor at enterprises, namely: economic, administrative, organizational, production, moral, psychological, social, are given.

  20. Applying Grounded Theory to Investigating Change Management in the Nonprofit Sector

    Directory of Open Access Journals (Sweden)

    David Rosenbaum

    2016-11-01

    Full Text Available Grounded theory is well supported as a qualitative research method that historically responded to the epistemological challenges of defining knowledge and determining how it has been acquired. While its historical and unique methodological underpinnings remain consistent, its ongoing application and methods of execution continue to expand its use. The consideration of using grounded theory by researchers embodies the need to explore the methodology and thereafter seek to develop the method that reflects the researcher’s skills, the research setting, and the research aims. This article sets out a particular method of applying it to the study of change management using a rich single case study in the nonprofit sector. Key findings are that nonprofit specific change management models may need to incorporate a focus on formal reflection for change agents and change recipients, development of trust and confidence in the organization prior to the actual change, focusing on the individual experience of change, and recognizing the sequencing of events from a planning perspective.

  1. Bats from Fazenda Intervales, Southeastern Brazil: species account and comparison between different sampling methods

    Directory of Open Access Journals (Sweden)

    Christine V. Portfors

    2000-06-01

    Full Text Available Assessing the composition of an area's bat fauna is typically accomplished by using captures or by monitoring echolocation calls with bat detectors. The two methods may not provide the same data regarding species composition. Mist nets and harp traps may be biased towards sampling low flying species, and bat detectors biased towards detecting high intensity echolocators. A comparison of the bat fauna of Fazenda Intervales, southeastern Brazil, as revealed by mist nets and harp trap captures, checking roosts and by monitoring echolocation calls of flying bats illustrates this point. A total of 17 species of bats was sampled. Fourteen bat species were captured and the echolocation calls of 12 species were recorded, three of them not revealed by mist nets or harp traps. The different sampling methods provided different pictures of the bat fauna. Phyllostomid bats dominated the catches in mist nets, but in the field their echolocation calls were never detected. No single sampling approach provided a complete assessment of the bat fauna in the study area. In general, bats producing low intensity echolocation calls, such as phyllostomids, are more easily assessed by netting, and bats producing high intensity echolocation calls are better surveyed by bat detectors. The results demonstrate that a combined and varied approach to sampling is required for a complete assessment of the bat fauna of an area.

  2. Nonprofit Human Milk Banking in the United States.

    Science.gov (United States)

    Updegrove, Kimberly

    2013-01-01

    Human milk, widely understood to be beneficial for infants, can be lifesaving for preterm neonates, especially in reducing the risk of necrotizing enterocolitis. Donor human milk (DHM) is an option when mothers are unable to provide milk or have an inadequate supply for their infants. Nonprofit donor human milk banks are established to provide safe, processed human milk from milk donated by healthy lactating mothers who have undergone a rigorous screening process. These milk banks, operating under the auspices of the Human Milk Banking Association of North America, obtain, process, and dispense human milk under strict guidelines set by the association. Increasing the supply of donor human milk to meet a dramatic increase in demand poses a significant challenge for nonprofit milk banks. Efforts to increase supply nationwide include education of providers, use of social media to engage potential donors, and outreach to news media. In parallel, milk banks are establishing regional depots to collect donations, and additional milk banks are being developed. This article describes the current nonprofit milk bank industry in the United States, its challenges, and its future prospects. © 2013 by the American College of Nurse‐Midwives.

  3. Marketing the charitable image of the non-profit hospital.

    Science.gov (United States)

    Kolu, S; Parsons, R J

    1992-01-01

    Because of nonprofit hospitals' charitable contribution to communities, the great majority of these nonprofit hospitals deserve their tax-exempt status. In order for them to maintain this status, hospitals must promote their charitable image in the community. The hospital that is successful in promoting this image will benefit in several ways: 1. The citizens of the community will look on the hospital in a favorable light. 2. The local and state government officials will not feel compelled to vigorously pursue hospital tax dollars. 3. Those people in the community who need charity care will know of its availability. 4. New taxing legislation is less likely to be passed if the legislators know that their public is well educated on the benefits the hospitals provide. Over the years, the image of the hospital has become that of a business rather than that of a charitable service organization. The public has been inundated with information by the media on the business of healthcare rather than the social service role of the hospital. In order for nonprofit institutions to survive, they will need to communicate otherwise the public will remain ignorant, and the repercussions could be disastrous.

  4. Training toward Advanced 3D Seismic Methods for CO2 Monitoring, Verification, and Accounting

    Energy Technology Data Exchange (ETDEWEB)

    Christopher Liner

    2012-05-31

    The objective of our work is graduate and undergraduate student training related to improved 3D seismic technology that addresses key challenges related to monitoring movement and containment of CO{sub 2}, specifically better quantification and sensitivity for mapping of caprock integrity, fractures, and other potential leakage pathways. We utilize data and results developed through previous DOE-funded CO{sub 2} characterization project (DE-FG26-06NT42734) at the Dickman Field of Ness County, KS. Dickman is a type locality for the geology that will be encountered for CO{sub 2} sequestration projects from northern Oklahoma across the U.S. midcontinent to Indiana and Illinois. Since its discovery in 1962, the Dickman Field has produced about 1.7 million barrels of oil from porous Mississippian carbonates with a small structural closure at about 4400 ft drilling depth. Project data includes 3.3 square miles of 3D seismic data, 142 wells, with log, some core, and oil/water production data available. Only two wells penetrate the deep saline aquifer. In a previous DOE-funded project, geological and seismic data were integrated to create a geological property model and a flow simulation grid. We believe that sequestration of CO{sub 2} will largely occur in areas of relatively flat geology and simple near surface, similar to Dickman. The challenge is not complex geology, but development of improved, lower-cost methods for detecting natural fractures and subtle faults. Our project used numerical simulation to test methods of gathering multicomponent, full azimuth data ideal for this purpose. Our specific objectives were to apply advanced seismic methods to aide in quantifying reservoir properties and lateral continuity of CO{sub 2} sequestration targets. The purpose of the current project is graduate and undergraduate student training related to improved 3D seismic technology that addresses key challenges related to monitoring movement and containment of CO{sub 2

  5. Pore Network Modeling: Alternative Methods to Account for Trapping and Spatial Correlation

    KAUST Repository

    De La Garza Martinez, Pablo

    2016-05-01

    Pore network models have served as a predictive tool for soil and rock properties with a broad range of applications, particularly in oil recovery, geothermal energy from underground reservoirs, and pollutant transport in soils and aquifers [39]. They rely on the representation of the void space within porous materials as a network of interconnected pores with idealised geometries. Typically, a two-phase flow simulation of a drainage (or imbibition) process is employed, and by averaging the physical properties at the pore scale, macroscopic parameters such as capillary pressure and relative permeability can be estimated. One of the most demanding tasks in these models is to include the possibility of fluids to remain trapped inside the pore space. In this work I proposed a trapping rule which uses the information of neighboring pores instead of a search algorithm. This approximation reduces the simulation time significantly and does not perturb the accuracy of results. Additionally, I included spatial correlation to generate the pore sizes using a matrix decomposition method. Results show higher relative permeabilities and smaller values for irreducible saturation, which emphasizes the effects of ignoring the intrinsic correlation seen in pore sizes from actual porous media. Finally, I implemented the algorithm from Raoof et al. (2010) [38] to generate the topology of a Fontainebleau sandstone by solving an optimization problem using the steepest descent algorithm with a stochastic approximation for the gradient. A drainage simulation is performed on this representative network and relative permeability is compared with published results. The limitations of this algorithm are discussed and other methods are suggested to create a more faithful representation of the pore space.

  6. Taking dietary habits into account: A computational method for modeling food choices that goes beyond price.

    Science.gov (United States)

    Beheshti, Rahmatollah; Jones-Smith, Jessica C; Igusa, Takeru

    2017-01-01

    Computational models have gained popularity as a predictive tool for assessing proposed policy changes affecting dietary choice. Specifically, they have been used for modeling dietary changes in response to economic interventions, such as price and income changes. Herein, we present a novel addition to this type of model by incorporating habitual behaviors that drive individuals to maintain or conform to prior eating patterns. We examine our method in a simulated case study of food choice behaviors of low-income adults in the US. We use data from several national datasets, including the National Health and Nutrition Examination Survey (NHANES), the US Bureau of Labor Statistics and the USDA, to parameterize our model and develop predictive capabilities in 1) quantifying the influence of prior diet preferences when food budgets are increased and 2) simulating the income elasticities of demand for four food categories. Food budgets can increase because of greater affordability (due to food aid and other nutritional assistance programs), or because of higher income. Our model predictions indicate that low-income adults consume unhealthy diets when they have highly constrained budgets, but that even after budget constraints are relaxed, these unhealthy eating behaviors are maintained. Specifically, diets in this population, before and after changes in food budgets, are characterized by relatively low consumption of fruits and vegetables and high consumption of fat. The model results for income elasticities also show almost no change in consumption of fruit and fat in response to changes in income, which is in agreement with data from the World Bank's International Comparison Program (ICP). Hence, the proposed method can be used in assessing the influences of habitual dietary patterns on the effectiveness of food policies.

  7. Method for accounting for macroscopic heterogeneities in reactor material balance generation in fuel cycle simulations

    Energy Technology Data Exchange (ETDEWEB)

    Bagdatlioglu, Cem, E-mail: cemb@utexas.edu; Schneider, Erich

    2016-06-15

    Highlights: • Describes addition of spatially dependent power sharing to a previous methodology. • The methodology is used for calculating the input and output isotopics and burnup. • Generalizes to simulate reactors with strong spatial and flux heterogeneities. • Presents cases where the old approach would not have been sufficient. - Abstract: This paper describes the addition of spatially dependent power sharing to a methodology used for calculating the input and output isotopics and burnup of nuclear reactors within a nuclear fuel cycle simulator. Neutron balance and depletion calculations are carried out using pre-calculated fluence-based libraries. These libraries track the transmutation and neutron economy evolution of unit masses of nuclides available in input fuel. The work presented in the paper generalizes the method to simulate reactors that contain more than one type of fuel as well as strong spatial and flux heterogeneities, for instance breeders with a driver–blanket configuration. To achieve this, spatial flux calculations are used to determine the fluence-dependent relative average fluxes inside macroscopic spatial regions. These fluxes are then used to determine the average power of macroscopic spatial regions as well as to more accurately calculate region-specific transmutation rates. The paper presents several cases where the fluence based approach alone would not have been sufficient to determine results.

  8. Retrenchment: layoff procedures in a nonprofit organization.

    Science.gov (United States)

    Fuller, R; Jordan, C; Anderson, R

    1982-01-01

    One of the most unsettling experiences that human resources and other managers must face is a large-scale employee layoff. Authors Robert Fuller, national director of personnel, Cassandra Jordan, assistant director of personnel, and Robert Anderson, employment and training manager--all at the Legal Services Corporation--show how careful management planning, extensive staff involvement, and well-planned counseling and outplacement services helped employees of Legal Services Corporation wheather such a layoff. As the first step, the planning committee (personnel director, equal employment opportunity director, and general counsel) recommended that the corporation conduct staff education about layoffs for all employees, that a representative employee task force be established to develop specific details of the layoff plan, and that the corporation hire an experienced person to help staff members implement the plan. Members of the task force, who were elected by staff members (except for one additional member who was selected to ensure proper representation of minority groups and women), made specific recommendations on the way to determine seniority and bumping rights. The task force also dealt with such issues as method of notification, an appeals procedure, reemployment rights, the counseling and outplacement services. The task force also considered the issue of "willingness to leave".

  9. Legal environment of non-profit organizations in Iceland Réttarumhverfi félagasamtaka á Íslandi

    Directory of Open Access Journals (Sweden)

    Hrafn Bragason

    2011-12-01

    Full Text Available Despite a high number of non-profit organizations and their important social function a comprehensive legislation on their activities does not exist in Iceland, as is the case for most other operating entities. In the article existing rules on non-profit activities in Iceland are analyzed. In addition, the entity, non-profit organizations, is defined, and rules on their establishment, member participation, organization, accountability and obligations are described. The analysis will also focus on current regulation on fundraising, business activities, taxation and income from the government. A comparison of non-profit organizations and foundations is performed.Þrátt fyrir fjölda félagasamtaka og þýðingarmikið samfélagslegt hlutverk þeirra eru ekki í gildi heildarlög á Íslandi um starfsemi þeirra eins og um flest önnur félagaform. Í greininni er fjallað um þær reglur sem þó gilda um starfsemi félagasamtaka eða almennra félaga eins og þau eru nefnd í félagarétti. Auk skilgreiningar á félagaforminu er þeim reglum lýst sem gilda um stofnun þeirra, félagsaðild, skipulag, ábyrgð og skuldbindingar. Einnig er rætt um þá reglu um gjörð sem gildir um tekjuöflun félagasamtaka, atvinnustarfsemi, skattlagningu og fjárveitingar frá hinu opinbera. Gerður er samanburður á félagasamtökum og sjálfseignarstofnunum sem starfa á sambærilegum vettvangi.

  10. Do non-profits make a difference?: Evaluating non-profit vis-à-vis for-profit organisations in social

    NARCIS (Netherlands)

    Koning, P.; Noailly, J.; Visser, S.

    2006-01-01

    This CPB Document provides a framework for the evaluation of non-profit organisations. This framework addresses the question under which conditions, and, if so, in what way non-profits should be stimulated. Essentially, in order to answer these questions, three steps can be followed: (i)

  11. Do non-profits make a difference?: Evaluating non-profit vis-à-vis for-profit organisations in social

    NARCIS (Netherlands)

    Koning, P.; Noailly, J.; Visser, S.

    2006-01-01

    This CPB Document provides a framework for the evaluation of non-profit organisations. This framework addresses the question under which conditions, and, if so, in what way non-profits should be stimulated. Essentially, in order to answer these questions, three steps can be followed: (i) identifyin

  12. A method for improving predictive modeling by taking into account lag time: Example of selenium bioaccumulation in a flowing system

    Energy Technology Data Exchange (ETDEWEB)

    Beckon, William N., E-mail: William_Beckon@fws.gov

    2016-07-15

    Highlights: • A method for estimating response time in cause-effect relationships is demonstrated. • Predictive modeling is appreciably improved by taking into account this lag time. • Bioaccumulation lag is greater for organisms at higher trophic levels. • This methodology may be widely applicable in disparate disciplines. - Abstract: For bioaccumulative substances, efforts to predict concentrations in organisms at upper trophic levels, based on measurements of environmental exposure, have been confounded by the appreciable but hitherto unknown amount of time it may take for bioaccumulation to occur through various pathways and across several trophic transfers. The study summarized here demonstrates an objective method of estimating this lag time by testing a large array of potential lag times for selenium bioaccumulation, selecting the lag that provides the best regression between environmental exposure (concentration in ambient water) and concentration in the tissue of the target organism. Bioaccumulation lag is generally greater for organisms at higher trophic levels, reaching times of more than a year in piscivorous fish. Predictive modeling of bioaccumulation is improved appreciably by taking into account this lag. More generally, the method demonstrated here may improve the accuracy of predictive modeling in a wide variety of other cause-effect relationships in which lag time is substantial but inadequately known, in disciplines as diverse as climatology (e.g., the effect of greenhouse gases on sea levels) and economics (e.g., the effects of fiscal stimulus on employment).

  13. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  14. The Preparation of Trial Balance of the Account Balance with Catergorized Account Summerization Method%账户余额试算平衡表的编制--科目汇总法

    Institute of Scientific and Technical Information of China (English)

    乐长征

    2014-01-01

    与传统的总账记录法不同,科目汇总法是一种利用科目汇总表数据进行试算平衡、相对独立于账簿体系之外的账户余额试算平衡表编制方法。其编制程序是根据企业档案管理要求或经营管理需求,设计每册会计凭证的起、止编号及其适当的科目汇总表工作底稿,逐笔登记每张记账凭证中的会计科目发生额、加计和调整以及结转相关科目的本期借贷发生额并进行余额的试算平衡。手工账下,基于有效履行受托责任和减少会计风险的考量,运用科目汇总法来编制账户余额试算平衡表应是一种必要的会计程序。%Different from the traditional ledger recording method, categorized account summarization is a trial balance preparation method for account balance using data of account summary that is relatively independent of the books of account. According to the requirement of enterprise file and operation management, the process starts from designing the beginning and ending number of each accounting document and the appropriate working paper for account summary, registering the amount of accounts occurred of each accounting voucher, accumu-lating, adjusting and carrying over the amount of debit and credit in the current period of trial balancing the balance. If accounts are kept by hand, it is a necessary accounting procedure to prepare trial balance for the account balance with categorized account summarization, so as to perform accountability effectively and reduce accounting risks.

  15. Optimization of Non-Profit Projects’ Portfolio: Chosen Aspects and Assumptions

    Directory of Open Access Journals (Sweden)

    Jacek Woźniak

    2014-09-01

    Full Text Available The chosen aspects and assumptions of the author’s proposal of the optimization model of the non-profit projects’ portfolio are presented. The functional model of the non-profit sector (third sector, which is the base for the further analyses, is also characterized. The article also contains the quantification of fundamental conditions of portfolio optimization. There is developed the utility model for the management system in the non-profit portfolio, in the framework of which there are specified the scope of the model and relationships between four categories of the non-profit portfolio’s participants/stakeholders: non-profit organizations, donors, co-participants and customers (recipients of the basic benefits/values associated with the realization of the non-profit projects. The main optimality conditions and optimization algorithm of the non-profit portfolio are also given. The paper is concluded with exemplary analytical matrixes used for optimization of the non-profit portfolios and based on the evaluation of both the optimization utility conditions and added parameters. Only basic and chosen aspects of the optimization of the non-profit projects’ portfolio have been described here. [b]Keywords[/b]: Management, Organization, Non-Profit, Project, Portfolio, Optimization, Utility

  16. Collaboration Among Missouri Nonprofit Hospitals and Local Health Departments: Content Analysis of Community Health Needs Assessments

    Science.gov (United States)

    Wilson, Kristin D.; Ciecior, Amanda; Stringer, Lisa

    2015-01-01

    Objectives. We identified the levels of joint action that led to collaboration between hospitals and local health departments (LHDs) using the hospital’s community health needs assessments (CHNAs). Methods. In 2014, we conducted a content analysis of Missouri nonprofit hospitals (n = 34) CHNAs, and identified hospitals based on previously reported collaboration with LHDs. We coded the content according to the level of joint action. A comparison sample (n = 50) of Missouri nonprofit hospitals provided the basic comparative information on hospital characteristics. Results. Among the hospitals identified by LHDs, 20.6% were “networking,” 20.6% were “coordinating,” 38.2% were “cooperating,” and 2.9% were “collaborating.” Almost 18% of study hospitals had no identifiable level of joint action with LHDs based on their CHNAs. In addition, comparison hospitals were more often part of a larger system (74%) compared with study hospitals (52.9%). Conclusions. The results of our study helped develop a better understanding of levels of joint action from a hospital perspective. Our results might assist hospitals and LHDs in making more informed decisions about efficient deployment of resources for assessment processes and implementation plans. PMID:25689184

  17. The need for strategic tax planning among nonprofit hospitals.

    Science.gov (United States)

    Smith, Pamela C

    2005-01-01

    Strategic tax planning issues are important to the nonprofit health care sector, despite its philanthropic mission. The consolidation of the industry has led management to fight for resources and develop alternative strategies for raising money. When management evaluates alternative collaborative structures to increase efficiency, the impact on governance structures must also be considered. The increased governmental scrutiny of joint ventures within the health care sector warrants management's attention as well. The financial incentives must be considered, along with the various tax policy implications of cross-sector collaborations.

  18. Fiduciary duties of interlocking directors within a nonprofit health system.

    Science.gov (United States)

    Hershey, Nathan; Jarzab, Christine M

    2005-01-01

    In response to regulatory and financial pressures, entities participating in the healthcare industry have joined with others in order to maintain, even improve, their market positions. In the non-profit sector of the industry, partnerships, mergers, and acquisitions have included arrangements whereby some corporate partners have interlocking directors. After review of the fiduciary duties of care and loyalty owed by corporate board members, and their application to traditional performance and conflict of interest situations, the authors address two scenarios raising interlocking director issues.

  19. Accounting rigid support at the border in a mixed model the finite element method in problems of ice cover destruction

    Directory of Open Access Journals (Sweden)

    V. V. Knyazkov

    2014-01-01

    Full Text Available To evaluate the force to damage the ice covers is necessary for estimation of icebreaking capability of vessels, as well as of hull strength of icebreakers, and navigation of ships in ice conditions. On the other hand, the use of ice cover support to arrange construction works from the ice is also of practical interest.By the present moment a great deal of investigations of ice cover deformation have been carried out to result, usually, in approximate calculations formula which was obtained after making a variety of assumptions. Nevertheless, we believe that it is possible to make further improvement in calculations. Application numerical methods, and, for example, FEM, makes possible to avoid numerous drawbacks of analytical methods dealing with both complex boundaries and load application areas and other problem peculiarities.The article considers an application of mixed models of FEM for investigating ice cover deformation. A simple flexible triangle element of mixed type was taken to solve this problem. Vector of generalized coordinates of the element contains apices flexures and normal bending moments in the middle of its sides. Compared to other elements mixed models easily satisfy compatibility requirements on the boundary of adjacent elements and do not require numerical displacement differentiation to define bending moments, because bending moments are included in vector of element generalized coordinates.The method of account of rigid support plate is proposed. The resulting ratio, taking into account the "stiffening", reduces the number of resolving systems of equations by the number of elements on the plate contour.To evaluate further the results the numerical realization of ice cover stress-strained problem it becomes necessary and correct to check whether calculation results correspond to accurate solution. Using an example of circular plate the convergence of numerical solutions to analytical solutions is showed.The article

  20. Call for Papers – Special issue: Project Management in the Non-Profit Sector

    Directory of Open Access Journals (Sweden)

    Shankar Sankaran

    2015-04-01

    Full Text Available This journal special issue will explore diverse stakeholder perspectives and share examples of project management practices in the non-profit sector. Key objectives are to develop understandings of project management practice in the sector, to examine how cross-sectoral collaboration and learning can help non-profit organisations achieve their project and programme objectives, and to explore ways in which the wider project management community can learn from experiences in the non-profit sector.

  1. Applying the brand community concept in the nonprofit sector : the case of junior achievement Ireland

    OpenAIRE

    Thorsteinsson, Tomas Gunnar; Casalini, Giulia

    2015-01-01

    In this paper, we aim to investigate the benefits of the application of a brand community strategy into a nonprofit organization (NPO), as well as the strategies that the NPO could adopt in order to facilitate the creation of such a community. We review the challenges and opportunities of using marketing strategies in the nonprofit sector. With increased competition in the “third” sector, it has become ever more important for nonprofit organizations to engage in branding and ma...

  2. The Discussion of Accounting Method on Stock Option%股票期权会计问题的探讨

    Institute of Scientific and Technical Information of China (English)

    蒋静

    2012-01-01

    随着股权激励制度被越来越多的企业采用,我国于2006年颁布了《企业会计准则第儿号——股份支付》旨在规范股票期权的会计处理方式。本文通过理论分析,比较我国与SFAS123、IFILS2的差异,提出完善我国股票期权会计处理的建议,希望能给相关监管部门提供借鉴.并进一步完善股票期权激励作为企业长期发展推动剂的作用。%As equity incentive is adopted by more and more Chinese enterprises, China enacted the "Accounting Standards for Enterprises No. 11-Share-based Payment" (ASE-11) in 2006 aiming to regulate the accounting method about stock options. This paper analyzes and compares ASE-11 with IFRS2 and SFAS123 based on theoretical analysis, and makes suggestion on the improvement of ASE-11, hoping that it can provide reference for relevant regulation departments, and further promote the longterm role of stock options in enterprises development.

  3. Accounting: Accountants Need Verbal Skill Training

    Science.gov (United States)

    Whitaker, Bruce L.

    1978-01-01

    Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)

  4. Strategies and techniques of communication and public relations applied to non-profit sector

    Directory of Open Access Journals (Sweden)

    Ioana – Julieta Josan

    2010-05-01

    Full Text Available The aim of this paper is to summarize the strategies and techniques of communication and public relations applied to non-profit sector.The approach of the paper is to identify the most appropriate strategies and techniques that non-profit sector can use to accomplish its objectives, to highlight specific differences between the strategies and techniques of the profit and non-profit sectors and to identify potential communication and public relations actions in order to increase visibility among target audience, create brand awareness and to change into positive brand sentiment the target perception about the non-profit sector.

  5. Performance of non-profit organizations: Empirical contrasts between privately and publicly funded Croatian humanitarian organizations

    Directory of Open Access Journals (Sweden)

    Alfirević Nikša

    2014-01-01

    Full Text Available In this paper we contrast different aspects of non-profit organizations’ performance from the perspective of their funding sources. Based on previous empirical results indicating that sources of funding influence fundraising performance, we extend the existing research to the analysis of overall non-profit organizational performance. We use the social constructivist approach to non-profit performance to discuss contrasts between privately and publicly funded humanitarian organizations in Croatia. Some differences in growth- and development-oriented measures of nonprofit performance for these groups are identified and discussed in the context of future regional research.

  6. A Two-Step Method to Identify Positive Deviant Physician Organizations of Accountable Care Organizations with Robust Performance Management Systems.

    Science.gov (United States)

    Pimperl, Alexander F; Rodriguez, Hector P; Schmittdiel, Julie A; Shortell, Stephen M

    2017-04-06

    To identify positive deviant (PD) physician organizations of Accountable Care Organizations (ACOs) with robust performance management systems (PMSYS). Third National Survey of Physician Organizations (NSPO3, n = 1,398). Organizational and external factors from NSPO3 were analyzed. Linear regression estimated the association of internal and contextual factors on PMSYS. Two cutpoints (75th/90th percentiles) identified PDs with the largest residuals and highest PMSYS scores. A total of 65 and 41 PDs were identified using 75th and 90th percentiles cutpoints, respectively. The 90th percentile more strongly differentiated PDs from non-PDs. Having a high proportion of vulnerable patients appears to constrain PMSYS development. Our PD identification method increases the likelihood that PD organizations selected for in-depth inquiry are high-performing organizations that exceed expectations. © Health Research and Educational Trust.

  7. True versus false parasite interactions: a robust method to take risk factors into account and its application to feline viruses.

    Directory of Open Access Journals (Sweden)

    Eléonore Hellard

    Full Text Available BACKGROUND: Multiple infections are common in natural host populations and interspecific parasite interactions are therefore likely within a host individual. As they may seriously impact the circulation of certain parasites and the emergence and management of infectious diseases, their study is essential. In the field, detecting parasite interactions is rendered difficult by the fact that a large number of co-infected individuals may also be observed when two parasites share common risk factors. To correct for these "false interactions", methods accounting for parasite risk factors must be used. METHODOLOGY/PRINCIPAL FINDINGS: In the present paper we propose such a method for presence-absence data (i.e., serology. Our method enables the calculation of the expected frequencies of single and double infected individuals under the independence hypothesis, before comparing them to the observed ones using the chi-square statistic. The method is termed "the corrected chi-square." Its robustness was compared to a pre-existing method based on logistic regression and the corrected chi-square proved to be much more robust for small sample sizes. Since the logistic regression approach is easier to implement, we propose as a rule of thumb to use the latter when the ratio between the sample size and the number of parameters is above ten. Applied to serological data for four viruses infecting cats, the approach revealed pairwise interactions between the Feline Herpesvirus, Parvovirus and Calicivirus, whereas the infection by FIV, the feline equivalent of HIV, did not modify the risk of infection by any of these viruses. CONCLUSIONS/SIGNIFICANCE: This work therefore points out possible interactions that can be further investigated in experimental conditions and, by providing a user-friendly R program and a tutorial example, offers new opportunities for animal and human epidemiologists to detect interactions of interest in the field, a crucial step in the

  8. Evolution of public and non-profit funding for mental health research in France between 2007 and 2011.

    Science.gov (United States)

    Gandré, Coralie; Prigent, Amélie; Kemel, Marie-Louise; Leboyer, Marion; Chevreul, Karine

    2015-12-01

    Since 2007, actions have been undertaken in France to foster mental health research. Our objective was to assess their utility by estimating the evolution of public and non-profit funding for mental health research between 2007 and 2011, both in terms of total funding and the share of health research budgets. Public and non-profit funding was considered. Core funding from public research institutions was determined through a top-down approach by multiplying their total budget by the ratio of the number of psychiatry-related publications to the total number of publications focusing on health issues. A bottom-up method was used to estimate the amount of project-based grants and funding by non-profit organizations, which were directly contacted to obtain this information. Public and non-profit funding for mental health research increased by a factor of 3.4 between 2007 and 2011 reaching €84.8 million, while the share of health research funding allocated to mental health research nearly doubled from 2.2% to 4.1%. Public sources were the main contributors representing 94% of the total funding. Our results have important implications for policy makers, as they suggest that actions specifically aimed at prioritizing mental health research are effective in increasing research funding. There is therefore an urgent need to further undertake such actions as funding in France remains particularly low compared to the United Kingdom and the United States, despite the fact that the epidemiological and economic burden represented by mental disorders is expected to grow rapidly in the coming years.

  9. Internet Accounting

    NARCIS (Netherlands)

    Pras, Aiko; Beijnum, van Bert-Jan; Sprenkels, Ron; Párhonyi, Robert

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  10. A method for improving predictive modeling by taking into account lag time: Example of selenium bioaccumulation in a flowing system.

    Science.gov (United States)

    Beckon, William N

    2016-07-01

    For bioaccumulative substances, efforts to predict concentrations in organisms at upper trophic levels, based on measurements of environmental exposure, have been confounded by the appreciable but hitherto unknown amount of time it may take for bioaccumulation to occur through various pathways and across several trophic transfers. The study summarized here demonstrates an objective method of estimating this lag time by testing a large array of potential lag times for selenium bioaccumulation, selecting the lag that provides the best regression between environmental exposure (concentration in ambient water) and concentration in the tissue of the target organism. Bioaccumulation lag is generally greater for organisms at higher trophic levels, reaching times of more than a year in piscivorous fish. Predictive modeling of bioaccumulation is improved appreciably by taking into account this lag. More generally, the method demonstrated here may improve the accuracy of predictive modeling in a wide variety of other cause-effect relationships in which lag time is substantial but inadequately known, in disciplines as diverse as climatology (e.g., the effect of greenhouse gases on sea levels) and economics (e.g., the effects of fiscal stimulus on employment).

  11. Accounting Automation

    OpenAIRE

    Laynebaril1

    2017-01-01

    Accounting Automation   Click Link Below To Buy:   http://hwcampus.com/shop/accounting-automation/  Or Visit www.hwcampus.com Accounting Automation” Please respond to the following: Imagine you are a consultant hired to convert a manual accounting system to an automated system. Suggest the key advantages and disadvantages of automating a manual accounting system. Identify the most important step in the conversion process. Provide a rationale for your response. ...

  12. Assessing in financial account

    OpenAIRE

    VACKOVÁ, Lenka

    2011-01-01

    The aim of this thesis is to define possibilities of valuation and their impacts on the function of accounting. Furthermore the comparison of valuation methods within the czech accounting standards with international standards (IAS/IFRS). Valuation is metodical element which has huge influence on use value of information provided by accounting system. It affects the predicative capability of accounting information, mainly the items in accounting document. Monetary expression of company assets...

  13. 社区卫生服务成本核算方法再研究%Restudy on Accounting Method of Community Health Services Cost

    Institute of Scientific and Technical Information of China (English)

    线春艳; 蒋艳; 程薇

    2014-01-01

    In order to explore more reasonable and scientific accounting method of community health service costs, to improve the accounting method system of community health service cost. In the current existing community health services costing methods, based on the analysis of hospital cost accounting methods system, analyze and imitate the accounting method of hospital costs, establish a more scientific and implemented accounting method system of community health service costs: divide parts of clinics scientifically, redesign the center acollation method of indirect cost, confirm different cost accounting methods for different cost accounting objective and provide suggestion for the improvement of project cost accounting.%为了探索更合理、科学的社区卫生服务成本核算方法,进一步完善社区卫生服务成本核算方法体系,在目前现有的社区卫生服务成本核算方法基础上,分析和借鉴医院成本核算方法,构建了相对科学、完善的社区卫生服务成本核算方法体系:科学划分了部分科室,重新定位间接成本中心分摊方法,根据不同成本核算对象确定不同的成本核算方法,并对项目成本核算提出了改进建议。

  14. 32 CFR 37.620 - What financial management standards do I include for nonprofit participants?

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false What financial management standards do I include... financial management standards do I include for nonprofit participants? So as not to force system changes..., your expenditure-based TIA's requirements for the financial management system of any nonprofit...

  15. Boards of directors under fire: an examination of nonprofit board duties in the health care environment.

    Science.gov (United States)

    Ono, N

    1998-01-01

    Attorney Ono presents a detailed discussion of fiduciary duty principles as applied to the directors of nonprofit health care corporations in the current health care environment. The article reviews general corporate responsibilities, the implication of the taxpayer's Bill of Rights 2, the care of In re Caremark International Inc. Derivative Litigation and particular issues faced by boards in nonprofit conversions.

  16. 10 CFR 603.705 - Standards for purchasing systems of nonprofit organizations.

    Science.gov (United States)

    2010-01-01

    ... Purchasing § 603.705 Standards for purchasing systems of nonprofit organizations. So as not to force system... governmental organization. (b) 10 CFR 600.140 through 10 CFR 600.149, if the participant is a nonprofit... 10 Energy 4 2010-01-01 2010-01-01 false Standards for purchasing systems of...

  17. Impact of Sarbanes-Oxley and IRS Form 990 on Nonprofit Organizations in Pennsylvania

    Science.gov (United States)

    Kisow, Matthew R.

    2011-01-01

    The Sarbanes-Oxley Act, an attempt to reform publicly traded companies that suffered from a series of scandalous failures in the late 1990's, did not apply to nonprofit organizations. Several high-profile scandals which occurred in the nonprofit sector between 1996 and 2002 led lawmakers to make several unsuccessful attempts at mandating that the…

  18. Nonprofit Organizations and Outcome Measurement: From Tracking Program Activities to Focusing on Frontline Work

    Science.gov (United States)

    Benjamin, Lehn M.

    2012-01-01

    Why do we continue to see evidence that nonprofit staff feel like outcome measurement is missing important aspects of their work? Based on an analysis of over 1,000 pages of material in 10 outcome measurement guides and a focused literature review of frontline work in three types of nonprofit organizations, this article shows that existing outcome…

  19. 34 CFR 361.31 - Cooperative agreements with private nonprofit organizations.

    Science.gov (United States)

    2010-07-01

    ... Administration § 361.31 Cooperative agreements with private nonprofit organizations. The State plan must describe... 34 Education 2 2010-07-01 2010-07-01 false Cooperative agreements with private nonprofit organizations. 361.31 Section 361.31 Education Regulations of the Offices of the Department of...

  20. 48 CFR 942.705-5 - Nonprofit organizations other than educational and state and local governments.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Nonprofit organizations... Indirect Cost Rates 942.705-5 Nonprofit organizations other than educational and state and local... procurement organization, distributes to each CDO the rates established by the cognizant agency....

  1. 48 CFR 42.705-5 - Nonprofit organizations other than educational and state and local governments.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Nonprofit organizations other than educational and state and local governments. 42.705-5 Section 42.705-5 Federal Acquisition... SERVICES Indirect Cost Rates 42.705-5 Nonprofit organizations other than educational and state and...

  2. Toward a Collaborative, Transformative Model of Non-Profit Leadership: Some Conceptual Building Blocks

    Directory of Open Access Journals (Sweden)

    Bramwell Osula

    2014-04-01

    Full Text Available In this paper, the authors propose extending the construct of non-profit leadership to accommodate collaborative and transformational themes. The suggestion is that the resultant broader definition accords with the modern context within which non-profits now operate and feeds into a more resilient model of non-profit leadership. The paper begins with a review of emergent trends in leadership theory and the changing context of the non-profit sector. The argument is made that the extraordinary challenges facing the sector signal the need for fresh new perspectives in leadership. The authors then proceed to examine the significance of a nascent non-profit culture point to a re-alignment of the sector that is informed by transformational principles and a values-orientation. The result is said to be a new model of non-profit and public sector leadership that raises important methodological questions which the authors maintain can inform future analyses of the structure, role, and responsibilities of non-profit leadership. Finally, a world of new possibilities is envisioned, one in which non-profit organizations are strategically repositioned to take advantage of a new values-based ethic that is rooted in principles of integrity, increased self-awareness, a collaborative agenda, intentionality, emphasis of followership, cultural competence, and orientation toward the future.

  3. 22 CFR 228.53 - Suppliers of services-privately owned commercial suppliers and nonprofit organizations.

    Science.gov (United States)

    2010-04-01

    ... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Suppliers of services-privately owned commercial suppliers and nonprofit organizations. 228.53 Section 228.53 Foreign Relations AGENCY FOR... Waivers § 228.53 Suppliers of services—privately owned commercial suppliers and nonprofit...

  4. 37 CFR 201.24 - Warning of copyright for software lending by nonprofit libraries.

    Science.gov (United States)

    2010-07-01

    ... software lending by nonprofit libraries. 201.24 Section 201.24 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF CONGRESS COPYRIGHT OFFICE AND PROCEDURES GENERAL PROVISIONS § 201.24 Warning of copyright for software lending by nonprofit libraries. (a) Definition. A Warning of Copyright for...

  5. Training in Portuguese Non-Profit Organizations: The Quest towards Professionalization

    Science.gov (United States)

    Carvalho, Ana; Melo, Solange; Ferreira, Ana Paula

    2016-01-01

    The non-profit sector is increasingly important, both in terms of the services rendered to society and level of employment provided. As part of a move towards the professionalization of the sector, training is seen as a vital tool for capacity building. Although the training practices of non-profits are fairly well documented in countries like…

  6. Between state and market: Non-profit housing organisations in three national contexts

    NARCIS (Netherlands)

    Mullins, D.W.; Milligan, V.; Nieboer, N.E.T.

    2014-01-01

    This paper presents the results of an international collaborative study5 of non-profit housing involving researchers6 in three countries using a common methodology to engage the leaders of non-profit organisations themselves in the research process. The paper draws on earlier work on the

  7. 2 CFR Appendix C to Part 230 - Non-Profit Organizations Not Subject to This Part

    Science.gov (United States)

    2010-01-01

    ... 2 Grants and Agreements 1 2010-01-01 2010-01-01 false Non-Profit Organizations Not Subject to This... GUIDANCE Reserved COST PRINCIPLES FOR NON-PROFIT ORGANIZATIONS (OMB CIRCULAR A-122) Pt. 230, App. C Appendix C to Part 230—Non-Profit Organizations Not Subject to This Part 1. Advance Technology...

  8. 48 CFR 408.714 - Communications with the central nonprofit agencies and the Committee.

    Science.gov (United States)

    2010-10-01

    ... Communications with the central nonprofit agencies and the Committee. Any matter requiring referral to the... 48 Federal Acquisition Regulations System 4 2010-10-01 2010-10-01 false Communications with the central nonprofit agencies and the Committee. 408.714 Section 408.714 Federal Acquisition Regulations...

  9. 48 CFR 8.714 - Communications with the central nonprofit agencies and the Committee.

    Science.gov (United States)

    2010-10-01

    ... From Nonprofit Agencies Employing People Who Are Blind or Severely Disabled 8.714 Communications with... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Communications with the central nonprofit agencies and the Committee. 8.714 Section 8.714 Federal Acquisition Regulations System...

  10. Museums and Other Nonprofits in the Current Recession: A Story of Resilience, Innovation, and Survival

    Science.gov (United States)

    Geller, Stephanie Lessans; Salamon, Lester M.

    2010-01-01

    This article presents the results of a nationwide survey conducted in the spring of 2009 that examined the impacts of the current recession on nonprofit organizations, including museums. The survey identified a host of negative effects that nonprofits have been experiencing as a result of the recession, including reduced organizational revenues,…

  11. Cooperation between Non-Profit Fee-Based Information Services and For-Profit Brokers.

    Science.gov (United States)

    Ward, Suzanne M.

    1995-01-01

    Provides an overview of U.S. nonprofit fee-based information services with emphasis on Purdue University's Technical Information Service. Discusses how these services can benefit profit-making brokers by supplying them documents on a nonprofit basis and by referring clients to brokers for specialized information projects. (Author/AEF)

  12. Museums and Other Nonprofits in the Current Recession: A Story of Resilience, Innovation, and Survival

    Science.gov (United States)

    Geller, Stephanie Lessans; Salamon, Lester M.

    2010-01-01

    This article presents the results of a nationwide survey conducted in the spring of 2009 that examined the impacts of the current recession on nonprofit organizations, including museums. The survey identified a host of negative effects that nonprofits have been experiencing as a result of the recession, including reduced organizational revenues,…

  13. 10 CFR 603.620 - Financial management standards for nonprofit participants.

    Science.gov (United States)

    2010-01-01

    ... INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 603.620 Financial management standards for nonprofit participants. So as not to force... 10 Energy 4 2010-01-01 2010-01-01 false Financial management standards for nonprofit participants...

  14. Wolves in sheep's clothing: Is non-profit status used to signal quality?

    Science.gov (United States)

    Jones, Daniel B; Propper, Carol; Smith, Sarah

    2017-09-01

    Why do many firms in the healthcare sector adopt non-profit status? One argument is that non-profit status serves as a signal of quality when consumers are not well informed. A testable implication is that an increase in consumer information may lead to a reduction in the number of non-profits in a market. We test this idea empirically by exploiting an exogenous increase in consumer information in the US nursing home industry. We find that the information shock led to a reduction in the share of non-profit homes, driven by a combination of home closure and sector switching. The lowest quality non-profits were the most likely to exit. Our results have important implications for the effects of reforms to increase consumer provision in a number of public services. Copyright © 2017. Published by Elsevier B.V.

  15. Unknown age in health disorders: A method to account for its cumulative effect and an application to feline viruses interactions.

    Science.gov (United States)

    Hellard, Eléonore; Pontier, Dominique; Siberchicot, Aurélie; Sauvage, Frank; Fouchet, David

    2015-06-01

    Parasite interactions have been widely evidenced experimentally but field studies remain rare. Such studies are essential to detect interactions of interest and access (co)infection probabilities but face methodological obstacles. Confounding factors can create statistical associations, i.e. false parasite interactions. Among them, host age is a crucial covariate. It influences host exposition and susceptibility to many infections, and has a mechanical effect, older individuals being more at risk because of a longer exposure time. However, age is difficult to estimate in natural populations. Hence, one should be able to deal at least with its cumulative effect. Using a SI type dynamic model, we showed that the cumulative effect of age can generate false interactions theoretically (deterministic modeling) and with a real dataset of feline viruses (stochastic modeling). The risk to wrongly conclude to an association was maximal when parasites induced long-lasting antibodies and had similar forces of infection. We then proposed a method to correct for this effect (and for other potentially confounding shared risk factors) and made it available in a new R package, Interatrix. We also applied the correction to the feline viruses. It offers a way to account for an often neglected confounding factor and should help identifying parasite interactions in the field, a necessary step towards a better understanding of their mechanisms and consequences. Copyright © 2015 The Authors. Published by Elsevier B.V. All rights reserved.

  16. Developing a service user facilitated, interactive case study--a reflective and evaluative account of a teaching method.

    Science.gov (United States)

    Ward, Lisa J; Padgett, Kath

    2012-02-01

    This article describes the development and ongoing evaluation of a method of service user facilitated case study in health and social care education in a U.K. University. An action research approach (Norton 2009) has been used in which the aim of the work is to improve personal practice with the aim of enhancing the student experience. The paper is written from the perspective of the service user with support from an academic colleague. The paper describes how a narrative monologue, over time is developed into an interactive case study. In draws upon literature from service user involvement, case study and pedagogic action research. The research group are health and social care students both under and post-graduates. Analysis is via a session evaluation form. Thematic analysis draws out key themes. Firstly that first person accounts have a reasonance and interest with students. Secondly that the built in thinking time helps students to develop their reflection and critical thinking skills. Furthermore a theme emerges on how the technique supports students with their future careers. Finally the author reflects on how the approach enables the development of teaching practice and enhanced student learning.

  17. Educational Accountability

    Science.gov (United States)

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  18. 41 CFR 102-74.70 - Are commercial vendors and nonprofit organizations required to operate vending facilities by...

    Science.gov (United States)

    2010-07-01

    ... and nonprofit organizations required to operate vending facilities by permit or contractual... Management Concession Services § 102-74.70 Are commercial vendors and nonprofit organizations required to operate vending facilities by permit or contractual arrangement? Commercial vendors and...

  19. Accounting outsourcing

    OpenAIRE

    Richtáriková, Paulína

    2012-01-01

    The thesis deals with accounting outsourcing and provides a comprehensive explanation of the topic. At first the thesis defines basic concepts (outsourcing, insourcing, offshoring and outplacement) and describes differences between the accounting outsourcing and outsourcing of other business activities. The emphasis is put on a decision whether or not to implement the accounting outsourcing. Thus the thesis describes main reasons why to implement the accounting outsourcing and risks that are ...

  20. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2009-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  1. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed companie

  2. 34 CFR 675.22 - Employment provided by a Federal, State, or local public agency, or a private nonprofit...

    Science.gov (United States)

    2010-07-01

    ... public agency, or a private nonprofit organization. 675.22 Section 675.22 Education Regulations of the..., State, or local public agency, or a private nonprofit organization. (a) If a student is employed by a Federal, State, or local public agency, or a private nonprofit organization, the work that the...

  3. 75 FR 28815 - Application and Re-certification Packages for Approval of Nonprofit Organizations in FHA Activities

    Science.gov (United States)

    2010-05-24

    ... URBAN DEVELOPMENT Application and Re-certification Packages for Approval of Nonprofit Organizations in... public comments on the subject proposal. In general, a nonprofit organization must be HUD-approved and meet specific requirements to maintain approval and remain on the Nonprofit Organization Roster...

  4. 7 CFR 1955.119 - Sale of SFH inventory property to a public body or nonprofit organization.

    Science.gov (United States)

    2010-01-01

    ... nonprofit organization. 1955.119 Section 1955.119 Agriculture Regulations of the Department of Agriculture... to a public body or nonprofit organization. Notwithstanding the provisions of § 1955.111 through... public body or nonprofit organization to use for transitional housing for the homeless. A public body...

  5. 32 CFR 37.920 - What requirement for access to a nonprofit participant's records do I include in a TIA?

    Science.gov (United States)

    2010-07-01

    ... participant that is a nonprofit organization. The same requirement applies to any nonprofit GOCO or FFRDC, even though nonprofit GOCOs and FFRDCs are exempted from the definition of “recipient” in 32 CFR part... 32 National Defense 1 2010-07-01 2010-07-01 false What requirement for access to a...

  6. 48 CFR 915.404-4-70-5 - Special considerations-contracts with nonprofit organizations (other than educational institutions).

    Science.gov (United States)

    2010-10-01

    ...-contracts with nonprofit organizations (other than educational institutions). 915.404-4-70-5 Section 915.404... nonprofit organizations (other than educational institutions). (a) For purposes of identification, nonprofit..., scientific, or educational purposes, of which no part of the net earnings inure to the benefit of any...

  7. Assessment of a tool for measuring non-profit advocacy efforts in India, Uganda and Yemen.

    Science.gov (United States)

    Lalwani, Tanya; Rajaratnam, Julie Knoll; McOwen, Jordan; Gordis, Deborah J; Bowen, Lisa A; Bernson, Jeff

    2016-03-01

    To improve maternal and child health, the White Ribbon Alliance for Safe Motherhood (WRA) implemented an innovative policy advocacy project in India, Uganda and Yemen from 2009 to 2011. PATH assisted WRA in designing an approach to measure the short- and long-term results of WRA's advocacy efforts.Expert rating instruments have been widely used since 1970s to track country-level program efforts focusing on family planning, maternal and neonatal health, and HIV/AIDS. This article assesses and establishes the strength and applicability of an expert rating tool, the Maternal Health Policy Score (MHPS), in measuring and guiding a non-profit's advocacy efforts.The tool was assessed using five criteria: validity of results, reproducibility of results, acceptability to respondents, internal consistency and cost. The tool proved effective for measuring improvements in the policy environment at both the national and subnational levels that the non-profit intended to effect and useful for identifying strong and weak policy domains. The results are reproducible, though ensuring fidelity in implementation during different rounds of data collection may be difficult. The acceptability of the tool was high among respondents, and also among users of the information.MHPS provides a quick, low-cost method to measure overall changes in the policy environment, giving advocacy organizations and grant makers timely information to gauge the influence of their work and take corrective action. WRA demonstrated the use of MHPS at multiple points in the project: at the onset of a project to identify and strategize around policy domains that need attention, during and at the end of the project to monitor progress made and redirect efforts.

  8. Methods for definition of reference conditions for a repository site taking long-term environmental change into account

    Energy Technology Data Exchange (ETDEWEB)

    Ikonen, A.T.K. [Environmental Research and Assessment EnviroCase, Ltd. (Finland)

    2014-07-01

    In a few countries, programmes for disposal of spent nuclear fuel have proceeded into a site-specific phase, and the number of low- and intermediate-level nuclear waste repositories requiring updated state-of-the-art long-term safety assessments is considerable. In this contribution, the approach employed in the Finnish spent fuel disposal programme is analysed and used as an example for a more general methodology for defining reference surface conditions for a site, e.g. to guide selection of representative input data to safety assessments, using spatio-temporal analogues so that long-term environmental changes are taken into account. The contribution incorporates also elements from discussions in the IAEA EMRAS II and MODARIA working groups on addressing the environmental change in the assessments. The legacy of the earlier BIOMASS project is also recognised. Broadly, the methods to be presented include identification of similarity factors (e.g. geological, biological and climate regimes) upon which a reference area can be delineated. Within the reference area, characteristic lines of development and biotopes are identified and described, and these are then used to guide further research and application of literature data to iteratively accumulate adequate understanding of the site conditions and relevant processes at the present and in the future (by projecting further the past and present development lines and biotopes). In this iterative approach, also the intensity of research efforts can be adjusted with the stage of the repository programme, as will be discussed in the complete contribution. Document available in abstract form only. (authors)

  9. Traditions and Management Perspectives of Community and Non-Profit Organizations in Lithuania

    Directory of Open Access Journals (Sweden)

    Andrius Stasiukynas

    2015-02-01

    Full Text Available Purpose – To overview the traditions and management perspectives of community and non-profit organizations in Lithuania.Methodology – For the purpose of this research a literature analysis on community and non-profit organization case studies was conducted. The case studies describing stories of success were singled out and leaders of these organizations were interviewed.Findings – The research has showed the growth of the number of community and nonprofit organizations during the last twenty years and the difficulties of collecting the statistical data. This study presupposes the possibility to identify the tendencies of management in community and non-profit organizations, including the following: increasing use of the social networks for communication; proliferation of strategic planning; greater emphasis on educating and empowering new generation of leaders.Research implications – Prior studies in this area in Lithuania have not exhaustively analyzed the components of human resource management of non-profit organizations. An important follow up on this study would be to analyze the human resource management in community organizations.Practical implications – This study covered the management aspects important for the improvement of how community and non-profit organizations work.Originality/Value – This study expands the knowledge on Lithuanian community and non-profit organization development and management.Research type – literature review, research paper.

  10. A Comparative Study of the Effect of Three Methods of Instruction in Introduction to Accounting on Achievement, Attitude and Problem Solving Ability.

    Science.gov (United States)

    Bukowski, Joseph E.

    This study was designed to determine the effectiveness of two methods of individualized instruction compared to the traditional textbook-lecture method in teaching introductory accounting courses. The two experimental class sections and the control class section involved in the study enrolled a total of 71 students. In the first individualized…

  11. 26 CFR 1.987-1 - Profit and loss method of accounting for a qualified business unit of a taxpayer having a...

    Science.gov (United States)

    2010-04-01

    ... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Profit and loss method of accounting for a qualified business unit of a taxpayer having a different functional currency from the taxpayer. 1.987-1... TAX (CONTINUED) INCOME TAXES Export Trade Corporations § 1.987-1 Profit and loss method of...

  12. Working on nonprofit boards. Don't assume the shoe fits.

    Science.gov (United States)

    McFarlan, F W

    1999-01-01

    Contrary to popular perception, businesspeople can be benevolent. For instance, one recent study notes that four-fifths of all Harvard Business School graduates are involved with nonprofits, with more than half of those serving on boards. Most business professionals will spend some time on a nonprofit board. That's the good news, the author says. The bad news is that the involvement of businesspeople can easily backfire. That's because they often try to take what they have learned from business school and the corporate world and apply it to their duties in the nonprofit sector. On the surface, there are similarities between the for-profit and nonprofit sectors. Both have boards of directors, trustees and chairpeople, regular meetings, and so forth. But the governance of nonprofit organizations is very different from the governance of for-profit businesses in several critical areas, including missions, measurements, and board composition. For instance, the CEO in the nonprofit world must manage a relationship with a nonexecutive board chair. In the for-profit world, the CEO is the chair. Such significant differences make it difficult to transfer ideas and practices between the for-profit and nonprofit worlds. In this article, F. Warren McFarlan describes the main differences between serving on a for-profit board and serving on a nonprofit board. As he points out, understanding the differences will make it easier for businesspeople to move smoothly from one environment to the other and will therefore make their commitments more effective. Nonprofits need businesspeople, but only on the right terms.

  13. Study on Cost Accounting for Steel Logistics Based on TDABC and Accounting Method%基于TDABC和会计核算法的钢铁物流成本核算研究

    Institute of Scientific and Technical Information of China (English)

    孔祥鸿

    2013-01-01

    In this paper,we first analyzed the current cost accounting practice of steel logistics,then used TDABC and accounting method to analyze the practice,and with the empirical case of current steel-making enterprises as the data basis and relying on the logistics accounting method studied in this paper,classified the cost of steel logistics.%首先对目前的钢铁物流成本核算进行分析,用TDABC和会计核算法对其进行物流成本核算研究.然后通过现有的钢铁生产企业的实例作为数据基础,根据物流成本核算方法,对钢铁物流成本进行分类,从而计算出钢铁生产企业的物流成本,以期反映钢铁物流成本的真实状态.

  14. Role of Corporate Governance Application in Practice of Creative Accounting Methods-Applied Study on Listed Companies in Khartoum Exchange

    Directory of Open Access Journals (Sweden)

    Sayed A. Bala

    2013-12-01

    Full Text Available The purpose of the research is the definition of Corporate Governance and its principles, importance, objectives, and knowledge of its role in reducing the practice of Creative Accounting, as well as its role in raising the efficiency of companies’ performance and Quality of Accounting Information. In this regard, the researcher used a descriptive analytical approach and looked into the theoretical and field relevant studies of Arabs and foreigners with the induction and presentation of the most important results, and the development of what supports the development of Corporate Governance and it is use in raising the efficiency of companies’ performance, and reducing the practice of Creative Accounting, with a field Study on Listed Companies in Khartoum Stock Exchange. The research came up with several conclusions, such as the influential role of Corporate Governance in raising the efficiency of its financial and administrative performance. Besides, Corporate Governance has an effective role in determining the Quality of Accounting Information and reducing the practice of Creative Accounting.

  15. 45 CFR 263.20 - What definitions apply to Individual Development Accounts (IDAs)?

    Science.gov (United States)

    2010-10-01

    ... nonprofit, tax-exempt organization. Qualified expenditures means expenses entailed in a qualified plan... 45 Public Welfare 2 2010-10-01 2010-10-01 false What definitions apply to Individual Development... Development Accounts? § 263.20 What definitions apply to Individual Development Accounts (IDAs)? The...

  16. ACCOUNTING AUTOMATIONS RISKS

    OpenAIRE

    Муравський, В. В.; Хома, Н. Г.

    2015-01-01

    Accountant accepts active voice in organization of the automated account in the conditions of the informative systems introduction in enterprise activity. Effective accounting automation needs identification and warning of organizational risks. Authors researched, classified and generalized the risks of introduction of the informative accounting systems. The ways of liquidation of the organizational risks sources andminimization of their consequences are gives. The method of the effective con...

  17. Using Promotores Programs to Improve Latino Health Outcomes: Implementation Challenges for Community-based Nonprofit Organizations.

    Science.gov (United States)

    Twombly, Eric C; Holtz, Kristen D; Stringer, Kimberly

    2012-05-01

    Promotores are community lay health workers, who provide outreach and services to Latinos. Little research on the promotores programs exists and the focus of this article is to identify the challenges faced by community-based nonprofits when implementing promotores programs. To explore this type of program telephone interviews were conducted with ten promotores academic experts and nonprofit executives. The results suggest that implementation challenges fall into three major categories: the lack of standardized information on promotores programs, labor issues, and organizational costs. Future recommendations are made which highlight promotores recruitment and retention strategies, and the development of a clearinghouse of programmatic implementation information for community-based nonprofits.

  18. Nonprofit Organizations in Danish Welfare Provision – Explaining Differences Across Welfare Areas

    DEFF Research Database (Denmark)

    Thøgersen, Malene

    This paper describes and analyzes the large variation in the proportion of non-profit providers across different welfare areas in Denmark with specific focus on two selected areas: Primary schools and care homes for elderly. With inspiration from niche theory, the aim is to get a deeper insight...... knowledge on the varying conditions for non-profit welfare provision which in the end can help to understand and explan the large variations in the proportion of non-profit welfare provision and the recent development trends....

  19. Exploring Reasons for the Resistance to Sustainable Management within Non-Profit Organizations

    Directory of Open Access Journals (Sweden)

    Claus-Heinrich Daub

    2014-05-01

    Full Text Available The numerous empirical and conceptual studies that have been conducted over recent years concerning the social responsibility of enterprises and their contributions towards sustainable development have given very little consideration to non-profit organizations (NPOs. This is surprising, because NPOs are confronted with very similar challenges to profit-orientated enterprises regarding their evolution into sustainable organizations. This paper is a preliminary conceptual study and explores the question of why the corporate social responsibility, or corporate sustainability, of NPOs has to date been both neglected by research establishments and also extensively ignored by the NPOs during their day-to-day practical management. The example of church and pastoral institutions in Germany is used to demonstrate the extent to which they take account of ecological and social aspects in their management systems and processes and, thus, implement sustainable management within their day-to-day practice. The paper concludes with some proposals for further empirical and conceptual research projects, which are designed to analyze developments within NPOs with relation to the integration of sustainability into their management systems and processes.

  20. Health care reform and Connecticut's non-profit hospitals.

    Science.gov (United States)

    Cohen, Jeffrey R; Gerrish, William; Galvin, J Robert

    2010-01-01

    The recent federal Health Care Reform Act signed into law by President Obama is expected to lead to greater patient volumes at non-profit hospitals in Connecticut (and throughout the country). The financial implications for these hospitals depend on how the costs per patient are expected to change in response to the anticipated higher patient volumes. Using a regression analysis of costs with annual data on 30 Connecticut hospitals over the period 2006 to 2008, we find that there are considerable differences between outpatient and inpatient unit cost structures at these hospitals. Based on the results of our analysis, and assuming health care reform leads to an overall increase in the number of outpatients, we would expect Connecticut hospitals to experience lower costs per outpatient treated (economies of scale). On the other hand, an influx of additional inpatients would be expected to raise unit costs (diseconomies of scale). After controlling for other cost determinants, we find that the marginal cost of an inpatient is about $8,000 while the marginal cost of an outpatient is about $44. This disparity may provide an explanation for our finding that the effect of additional patient volumes overall (combining inpatient and outpatient) is an increase in hospitals' unit costs.

  1. SAP R/3账号权限管理方法及应用浅谈%SAP R/3 Account Authority Management Method and Application Overview

    Institute of Scientific and Technical Information of China (English)

    韩翔

    2013-01-01

    Introduction SAP R/3 system account authority control concept, implementation method: including ABAP program check authority object, account authority configuration. Involving combine role, single role, authority object profile, account pa-rameter,correlation between them. And a reasonable way to give account authority.%  介绍SAP R/3系统的账号权限控制概念,实现方法:包括ABAP程序检核“权限对象”,账号权限配置。涉及复合角色,单角色,权限对象,参数文件,账号参数之间的关系,以及合理赋予账号权限的方法。

  2. Comparison of NHSN-defined central venous catheter day counts with a method that accounts for concurrent catheters.

    Science.gov (United States)

    Talbot, Thomas R; Johnson, James G; Anders, Theodore; Hayes, Rachel M

    2015-01-01

    Central venous catheter (CVC) day definitions do not consider concurrent CVCs. We examined traditional CVC day counts and resultant central line-associated bloodstream infection (CLABSI) rates with a CVC day definition that included concurrent CVCs. Accounting for concurrent CVCs increased device day counts by 8.5% but only mildly impacted CLABSI rates.

  3. An Example of the Use of Research Methods and Findings as an Experiential Learning Exercise in an Accounting Theory Course

    Science.gov (United States)

    Bublitz, Bruce; Philipich, Kirk; Blatz, Robert

    2015-01-01

    The purpose of this teaching note is to describe an experiential learning exercise used in a master's level financial accounting theory course. The experiential exercise illustrates how order effects can affect user's judgments, a long-standing research finding. This experiential exercise was used in an attempt to make students more cognizant of…

  4. THE DEVELOPMENT OF ACCOUNTING EDUCATION AT UNIVERSITY OF INDONESIA

    Directory of Open Access Journals (Sweden)

    Mediaty -

    2013-07-01

    Full Text Available Lower levels of educational institutions from primary schools to the very top level that universities are the institutions that are oriented non-profit or public sector. Where the institution is also required to have adequate accounting systems in order to provide information about the activities of the entire organization to stakeholders. This paper aims to explore further, starting from the rules of what is used in the preparation of the accounting system of the institution, the purpose of reporting, sources of funding and educational characteristics of the accounting system until the review journals related to the accountability of higher education institutions.

  5. Who does it better? The corporate versus the nonprofit governance model.

    Science.gov (United States)

    Larson, Laurie

    2005-05-01

    Weighing the corporate against the nonprofit governance model, the answer may be "neither." Both systems can learn from each other, experts say, and best practices in public companies do not automatically translate to health care boards.

  6. Administrative Coordination in Non-Profit Human Service Delivery Networks: The Role of Competition and Trust.

    Science.gov (United States)

    Bunger, Alicia C

    2013-12-01

    Non-profit human service organizations operating within the same regional network are often faced with dual pressure to compete as well as coordinate administrative operations (by sharing funding, staff or space) to enhance efficiency. Emerging evidence has demonstrated that competing organizations coordinate, despite the risks. Trust, or perceived trustworthiness between two organizations may mitigate the negative influence of competition on coordination, however there have been few explicit tests of this hypothesis among non-profit organizations. Drawing on quantitative data collected from a network of 36 non-profit children's behavioral health organizations, this paper empirically tests how competition and perceived trustworthiness interact to influence administrative coordination. Results support the hypothesis that trustworthiness moderates the influence of competition on administrative coordination. Findings suggest that as competing non-profit leaders build trust, the more their agencies coordinate their administrative functions. This study highlights the importance of leaders' perceptions for organizational strategy.

  7. Nonprofit Health Insurers: The Story Wall Street Doesn't Tell

    National Research Council Canada - National Science Library

    Susan R. Johnson

    2003-01-01

    For several years, Wall Street investment firms have campaigned for conversion of nonprofit health insurers to investor ownership, arguing that an infusion of equity capital is critical to insurers' survival...

  8. "When doing good is just the start to being good": a possible tool to improve the organizational effectiveness of non-profit health care organizations.

    Science.gov (United States)

    Mueller, Jens

    2007-01-01

    Health care is an area where many non-profit organizations do good work, relieving governments and for-profit providers of workload. They contribute often specific knowledge and competence or provide better access to patients through their cultural and ethnic affiliations. Non-profit organizations, NPOs, are often dependent on one or more significant donors, sometimes governments, sometimes for-profit health providers and mostly private/corporate donors with an interest in specific medical areas, such as Alzheimers, or in unique communities, such as the Laotian neighborhoods in Southern California. In the media, high profile scandals involving financial irresponsibility have caused shock waves around the world. Concerns among some donors over the lack of a transparent performance measurement of non-profit entities have increased with the greater call for transparency and good governance in the corporate world. Not all the scandals have been in the commercial sector; some Not for Profit Organizations (NPOs) have been identified as having less than credible governance structures (Thomson, 2003). The watchdog organization SustainAbility reported that accountability and transparency are issues on which several NPOs are found wanting (Anon., 2003) and the New York Times reports that until recently NPOs were thought to be exempt from traditional oversight; their do-good nature and the commitment of their participants were thought to be sufficient to produce positive results (Christensen, 2004).

  9. A Project Portfolio Management model adapted to non-profit organizations

    Directory of Open Access Journals (Sweden)

    Fabrício Martins Lacerda

    2016-11-01

    Full Text Available As they strive towards greater professionalism in carrying out their activities, non-profit organizations (NPOs have begun paying attention to project management. The non-profit sector (NPS has also begun to adopt strategic planning techniques, thus making the acceptance of project portfolio management (PPM methodology a natural consequence. This article aims to propose a project portfolio management model adapted to the context of NPOs.

  10. A Critical Appraisal of the Concept of Non-profit Services Marketing

    OpenAIRE

    NOVATOROV, Edouard V.

    2010-01-01

    The author deconstructs the prevailing conceptualization of non-profit marketing and concludes it rests on three principles: voluntary exchange, an open system organization, and self-interest motivation. A review of the genesis of these principles revealed that alternative principles were ignored in the social science literature. Based on a qualitative analysis a revised conceptualization of non-profit marketing was suggested which incorporated the principles of reciprocity, the features of a...

  11. Charity and community: the role of nonprofit ownership in a managed health care system.

    Science.gov (United States)

    Schlesinger, M; Gray, B; Bradley, E

    1996-01-01

    As American medicine has been transformed by the growth of managed care, so too have questions about the appropriate role of nonprofit ownership in the health care system. The standards for community benefit that are increasingly applied to nonprofit hospitals are, at best, only partially relevant to expectations for nonprofit managed care plans. Can we expect nonprofit ownership to substantially affect the behavior of an increasingly competitive managed care industry dealing with insured populations? Drawing from historical interpretations of tax exemption in health care and from the theoretical literature on the implications of ownership for organizational behavior, we identify five forms of community benefit that might be associated with nonprofit forms of managed care. Using data from a national survey of firms providing third-party utilization review services in 1993, we test for ownership-related differences in these five dimensions. Nonprofit utilization review firms generally provide more public goods, such as information dissemination, and are more "community oriented" than proprietary firms, but they are not distinguishable from their for-profit counterparts in addressing the implications of medical quality or the cost of the review process. However, a subgroup of nonprofit review organizations with medical origins are more likely to address quality issues than are either for-profit firms or other nonprofit agencies. Evidence on responses to information asymmetries is mixed but suggests that some ownership related differences exist. The term "charitable" is thus capable of a definition far broader than merely the relief of the poor. While it is true that in the past Congress and the federal courts have conditioned the hospital's charitable status on the level of free or below cost care that it provided for indigents, there is no authority for the conclusion that the determination of "charitable" status was always so limited. Such an inflexible

  12. Method for determining the duration of construction basing on evolutionary modeling taking into account random organizational expectations

    Directory of Open Access Journals (Sweden)

    Alekseytsev Anatoliy Viktorovich

    2016-10-01

    Full Text Available One of the problems of construction planning is failure to meet time constraints and increase of workflow duration. In the recent years informational technologies are efficiently used to solve the problem of estimation of construction period. The issue of optimal estimate of the duration of construction, taking into account the possible organizational expectations is considered in the article. In order to solve this problem the iteration scheme of evolutionary modeling, in which random values of organizational expectations are used as variable parameters is developed. Adjustable genetic operators are used to improve the efficiency of the search for solutions. The reliability of the proposed approach is illustrated by an example of formation of construction schedules of monolithic foundations for buildings, taking into account possible disruptions of supply of concrete and reinforcement cages. Application of the presented methodology enables automated acquisition of several alternative scheduling of construction in accordance with standard or directive duration. Application of this computational procedure has the prospects of taking into account of construction downtime due to weather, accidents related to construction machinery breakdowns or local emergency collapses of the structures being erected.

  13. Does non-profit health insurance reduce financial burden? Evidence from the Vietnam Living Standards Survey Panel.

    Science.gov (United States)

    Sepehri, Ardeshir; Sarma, Sisira; Simpson, Wayne

    2006-06-01

    Many low-income countries are implementing non-profit medical insurance to increase access to health services, especially among low-income households, and to raise additional revenue for financing public health services. This paper estimates the effect of insurance on out-of-pocket health expenditures using the Vietnam Living Standards Surveys for 1993 and 1998 and appropriate models for panel data. Our findings suggest that health insurance reduces health expenditure when unobserved heterogeneity is accounted for. Failure to capture unobserved heterogeneity produces contrary results that are consistent with previous cross-sectional studies in the literature. Health insurance is found to reduce out-of-pocket expenditure between 16 and 18% and the reduction in expenditure is more pronounced for individuals with lower incomes. At mean income, the effect of health insurance is to reduce health expenditures between 28 and 35%.

  14. From Stories to Evidence: How Mining Data Can Promote Innovation in the Nonprofit Sector

    Directory of Open Access Journals (Sweden)

    Susan Phillips

    2012-07-01

    Full Text Available Being a director at a nonprofit organization often means making guesses instead of properly informed decisions. One source of the “information fog” is fragmented funding. Nonprofit organizations have multiple types of funders, most of whom are not their direct beneficiaries. Predicting funder behaviour is therefore more of an art than a science. Planning for the future, setting goals, and making decisions all suffer in the nonprofit sector because of a lack of timely and accurate information. This article examines the opportunities to use newly available digitized information to address this information deficit. It shows how the rich, variegated and fast-changing landscape of information available online can be collected, combined, and repurposed in order to deliver it in actionable forms to decision makers across the nonprofit sector. This information can significantly improve planning decisions and enhance the effectiveness of the sector. The article concludes that a cultural shift is required in order for the nonprofit sector to exploit the opportunities presented by digital information. Nonprofits and funders are enjoined to increase their numeracy and to find creative ways to use data as part of their evaluation, planning and decision making. Researchers need to be adventurous in their use of quantitative information and specifically should employ linked datasets in order to explore previously unanswerable research and policy questions. The producers of data need to collect and publish their information in ways that facilitate reuse. Finally, funders need to support a variety of projects that seek to exploit these new opportunities.

  15. Relevant factors to consider prior to an investor-owned acquisition of a nonprofit healthcare entity.

    Science.gov (United States)

    Ault, Kelvin; Childs, Brad; Wainright, Charles F; Young, Marilyn

    2011-01-01

    The purpose of this article is to explore the factors that affect the negotiations for an acquisition of a nonprofit system by an investor-owned entity. The recent economic downturn, accompanying credit crisis, and healthcare reform legislation will likely encourage and accelerate the pace of merger and acquisition (M&A) transactions between investor-owned entities and nonprofit hospitals. As many nonprofits are smaller, more financially vulnerable, and more limited in their access to capital than their investor-owned counterparts, nonprofits could be prime targets for investor-owned acquirers during the healthcare reform implementation period. In M&A transactions of this type, the investor-owned acquirer typically is motivated to pursue an acquisition when the deal promises an acceptable return on investment and decreased operating costs from economies of scale. Alternatively, the nonprofit target is typically seeking funding for upgrades to facilities and information technology systems as well as a continued commitment to charity care and managed-care contracting leverage. A successful acquisition of a nonprofit hospital by an investor-owned company requires a careful analysis of relevant tax, economic, and strategic factors prior to closing the deal. This article lists the most significant factors to consider in these deals and explains how these factors should influence the purchase price and postacquisition cash flow.

  16. THE RESEARCH ON NONPROFIT SPORTS ORGANIZATIONS NETWORK IN ANHUI PROVINCE%安徽省非营利体育组织网络体系研究

    Institute of Scientific and Technical Information of China (English)

    徐继超; 乔克满; 唐赵平

    2013-01-01

      Through using the method of literature review and logical analysis ,this paper puts forward the construction of nonprofit sports organizations network in Anhui Province based on the present situation of the nonprofit sports organizations and discusses the methods,which provides theoretical basis and the practical significance for the development of the Anhui Province in the national fitness cause.%  运用文献研究、逻辑分析等研究方法,对安徽省非营利体育组织的现状进行分析,提出非营利体育组织网络体系的构建,并对实施途径进行相关的探讨,进而为安徽省全民健身事业的发展提供理论基础与实践指导意义。

  17. Fourier space method for calculating the propagation of laser radiation in biaxial crystals taking into account the angle between the eigenpolarisations

    Energy Technology Data Exchange (ETDEWEB)

    Grechin, S G; Nikolaev, P P [N.E. Bauman Moscow State Technical University, Moscow (Russian Federation); Okhrimchuk, A G [Fiber Optics Research Center, Russian Academy of Sciences, Moscow (Russian Federation)

    2014-01-31

    We have proposed a technique for calculating the propagation of laser radiation in biaxial optical crystals in arbitrary directions. The technique is based on the use of the Fourier space method and takes into account both diffraction and angle beween the eigenpolarisations of the spatial spectrum components, phase shift differences for them with account for all orders of the spatial dispersion and also the features of the boundary conditions at the input and output facets. Using internal conical refraction as an example, we have compared the results of calculations with experimental data. (nonlinear optical phenomena)

  18. The Impacts of Adopting Active Methods in the Performance of Accounting Students at a Higher Education Institution in the State of Minas Gerais

    Directory of Open Access Journals (Sweden)

    Cicero Jose Oliveira Guerra

    2016-10-01

    Full Text Available The scientific community has discussed a reformulation in education in order to meet new goals in the learning processes. It is a challenge for universities to modify their social role by adding new teaching methods in their undergraduate programs to fit into this current context. The motivation of this study is to verify if the adoption of active teaching methods in the Accounting course at a private Higher Education Institution located in the region of the Zona da Mata, State of Minas Gerais, contributed to the performance of its students. In this research, performance is characterized at the improvement in students' grades. The active methods, in response to this educational reformulation, are concerned with preparing a critical student, capable of acting in the contemporary market, subject to constant changes. The study period covers the years between 2011 and 2014. We sought to answer the following question: Is there an impact on the performance of accounting students after the implementation of active methods at the HEI investigated? To test the proposed hypothesis, we used Student's T test and regression methods. The analyzed data were collected from documents provided by the institution's employees. The results show that there is evidence that the use of active methods in the accounting course contributed to the students' performance in the period studied.

  19. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  20. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  1. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  2. Lessons for the DoD from the Nonprofit Sector

    Science.gov (United States)

    2004-12-01

    important element in employee motivation . The more people share the values of the organization they serve, the greater sense of duty they have. Since one...the sectors: mission-orientation, financial management, employee motivation , public accountability, and a lack of a non-market product. 48 Chapter...specifically, areas of interest to the DoD would be employee motivation , recruitment, accountability, performance metrics, and public relations. Specific

  3. Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

    Directory of Open Access Journals (Sweden)

    Cleopatra Sendroiu

    2006-07-01

    Full Text Available The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants - global method and the method per orders - by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method.

  4. Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

    Directory of Open Access Journals (Sweden)

    Aureliana Geta Roman

    2006-09-01

    Full Text Available The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants – global method and the method per orders – by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method.

  5. 森林自然资本会计计量体系及方法%System and Method of Accounting Measurement for Forest Natural Capital

    Institute of Scientific and Technical Information of China (English)

    刘梅娟; 温作民

    2011-01-01

    Forest is a typical example of natural capital. The difficulty of its fair value measurement is the key of the forest natural capital accounting application. Based on analysing the problem of the accounting measurement for the forest natural capital, this paper discusses the reality and possibility of transforming the economic measurement of the forest natural capital into the accounting measurement. Furthermore, the measurement framework is constructed from an accounting standpoint. At the same time, it explores the accounting measurement of the forest natural capital from three aspects: physical measurement, monetary measurement and application of monetary measurement approach in financial accounting system. Currently, the value appraisal methods should take from those applied in current mature economics as reference. However, economic measurement method for forest natural capital valuation is different from its accounting measurement method. Afterwards, the valuation result would be considered as fair value only if it satisfied the definition and restriction of fair value.%针对森林自然资本价值会计计量中存在的问题,探索森林自然资本经济学计量问题向其会计学计量问题转变的现实性与可能性,从会计视角构建森林自然资本价值计量构架,以此为基础从微观层面对森林自然资本的实物计量、货币计量、货币计量方法在财务会计系统中的应用3个环节的计量理论及方法进行分析,并进一步指出森林自然资本公允价值计量应更多地借鉴现行成熟的经济学计量方法,但森林自然资本价值经济学计量方法有别于其会计学计量方法,只有符合公允价值定义和条件的评价结果才是其公允价值.

  6. Cumulative exergy extraction from the natural environment (CEENE): a comprehensive life cycle impact assessment method for resource accounting.

    Science.gov (United States)

    Dewulf, J; Bösch, M E; De Meester, B; Van der Vorst, G; Van Langenhove, H; Hellweg, S; Huijbregts, M A J

    2007-12-15

    The objective of the paper is to establish a comprehensive resource-based life cycle impact assessment (LCIA) method which is scientifically sound and that enables to assess all kinds of resources that are deprived from the natural ecosystem, all quantified on one single scale, free of weighting factors. The method is based on the exergy concept. Consistent exergy data on fossils, nuclear and metal ores, minerals, air, water, land occupation, and renewable energy sources were elaborated, with well defined system boundaries. Based on these data, the method quantifies the exergy "taken away" from natural ecosystems, and is thus called the cumulative exergy extraction from the natural environment (CEENE). The acquired data set was coupled with a state-of-the art life cycle inventory database, ecoinvent. In this way, the method is able to quantitatively distinguish eight categories of resources withdrawn from the natural environment: renewable resources, fossil fuels, nuclear energy, metal ores, minerals, water resources, land resources, and atmospheric resources. Third, the CEENE method is illustrated for a number of products that are available in ecoinvent, and results are compared with common resource oriented LCIA methods. The application to the materials in the ecoinvent database showed that fossil resources and land use are of particular importance with regard to the total CEENE score, although the other resource categories may also be significant.

  7. Primary Care Clinics and Accountable Care Organizations

    Directory of Open Access Journals (Sweden)

    Judith Ortiz PhD

    2015-10-01

    Full Text Available Background: The Accountable Care Organization (ACO is one of the new models of health care delivery in the United States. To date, little is known about the characteristics of health care organizations that have joined ACOs. We report on the findings of a survey of primary care clinics, the objective of which was to investigate the opinions of clinic management about participation in ACOs and the characteristics of clinic organizational structure that may contribute to joining ACOs or be willing to do so. Methods: A 27-item survey questionnaire was developed and distributed by mail in 3 annual waves to all Rural Health Clinics (RHCs in 9 states. Two dependent variables—participation in ACOs and willingness to join ACOs—were created and analyzed using a generalized estimating equation approach. Results: A total of 257 RHCs responded to the survey. A small percentage (5.2% of the respondent clinics reported that they were participating in ACOs. Rural Health Clinics in isolated areas were 78% less likely to be in ACOs (odds ratio = 0.22, P = .059. Nonprofit RHCs indicated a higher willingness to join an ACO than for-profit RHCs (B = 1.271, P = .054. There is a positive relationship between RHC size and willingness to join an ACO (B = 0.402, P = .010. Conclusion: At this early stage of ACO development, many RHC personnel are unfamiliar with the ACO model. Rural providers’ limited technological and human resources, and the lack of ACO development in rural areas, may delay or prevent their participation in ACOs.

  8. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  9. Problem of Methodology and Organization of Accounting and Financial Reporting of Nonprofit Organizations Проблемные положения методологии и организации бухгалтерского учета и финансовой отчетности неприбыльных организаций

    Directory of Open Access Journals (Sweden)

    Oliynik Yana V.

    2012-05-01

    Full Text Available The paper investigated the state of legal framework for the activities of nonprofit organizations in order to identify problematic aspects of the methodology of accounting and financial reporting.В статье проведено исследование состояния нормативно-правового обеспечения деятельности неприбыльных организаций с целью определения проблемных аспектов методологии их учета и финансовой отчетности.

  10. Applying Emotional Intelligence Skills to Leadership and Decision Making in Non-Profit Organizations

    Directory of Open Access Journals (Sweden)

    James D. Hess

    2013-11-01

    Full Text Available Non-profit organizations and leaders may benefit from the utilization of behaviors attributed to emotional intelligence. The consideration of emotional intelligence skills becomes a strategy for the development of the non-profit organizational leader’s ability to assess the impact and consequences of decisions, while simultaneously improving the quality and effectiveness of the decision-making process. The purpose of this paper is to identify how emotional intelligence skills can be applied to enhance the leadership decision-making processes within the non-profit organization. Goleman’s (2001 and Boyatzis’ et al. (2000 four essential elements of emotional intelligence and their associated 20 behavioral competencies are utilized to develop a methodology for the practical application of emotional intelligence skills to leadership decision-making within the non-profit organization. A checklist of questions and observations is provided to assist non-profit leaders in the improvement of emotional intelligence awareness, as well as the application of emotional intelligence skills to decisions and decision-making processes.

  11. NONPROFIT ORGANIZATION AS RESOURCE FOR SUPPORT OF A CHILD WITH DISABILITIES

    Directory of Open Access Journals (Sweden)

    Светлана Анатольевна Калашникова

    2013-09-01

    Full Text Available Nonprofit organization is represented as significant resource for support of children with disabilities which helps to resolve social integration problems efficiently. The characteristic of nonprofit foundation for support children and teenagers with developmental delay and also citizens in hard situation named “Psycholog” (eng. Psychologist, which conducts its activity in Chita City, Transbaikal region is considered. The problem of psychological resource of children with disabilities is denoted as the process and result of interaction in system “human- living environment” in the context of the systematic approach.The potential of nonprofit organization is examined as resource of social training of volunteers and of the formation of their social and professional competence. The theoretic and methodological principles defining the professional attitude of nonprofit organization employees and the content of implementable work programs with children with disabilities are revealed. The support of children with disabilities with the help of nonprofit organization specialists is defined as the efficient social-psychological mechanism, providing the adequate implementation of the idea of social integration.DOI: http://dx.doi.org/10.12731/2218-7405-2013-6-49

  12. Corporate reorganization: the last gasp or last clear chance for the tax-exempt, nonprofit hospital?

    Science.gov (United States)

    Horwitz, M

    1988-01-01

    The current revolution in health care organization and financing, increased competition, and a retrenching of industry from its commitments to expansion of health care benefits challenge the nonprofit hospital's existence as a viable entity. Hospital governing boards and administrators have turned to corporate reorganization in order to maintain their financial position and to continue to serve their communities. This Article examines the not-for-profit concept and the problems facing nonprofit hospitals. It reviews the pros and cons of reorganization and the for-profit/nonprofit controversy. It questions whether the hybridization of the hospital results in a stronger or weaker species and discusses the possible effects of the newly structured entity on the quality and delivery of health care. Finally, the Article suggests that the nonprofit hospital may survive only by a continued commitment to societal and communal values, to service rather than to profit; that this commitment is adequate justificaton for the preservation of the nonprofit system, and its preservation will reinforce and strengthen the concept.

  13. Managerial accounting in local authorities : An overview of the current/real situation

    OpenAIRE

    Letort, Frederique

    2016-01-01

    This thesis raises the question of the appropriate type of management accounting in local government. Thepurpose of this research is to study how local authorities have been using managerial accounting. Originally,managerial accounting was meant for companies and using it for non-profit organizations, which have differentpurposes, is problematic. Studying the literature on this topic shows that the use of this management tool bylocal authorities since the 1980s has not been smooth, as it orig...

  14. Tracking evolution of myoglobin stability in cetaceans using experimentally calibrated computational methods that account for generic protein relaxation

    DEFF Research Database (Denmark)

    Holm, Jeppe; Dasmeh, Pouria; Kepp, Kasper Planeta

    2016-01-01

    The evolution of cetaceans (whales, dolphins, and porpoises) from land to water is one of the most spectacular events in mammal evolution. It has been suggested that selection for higher myoglobin stability (ΔG of folding) allowed whales to conquer the deep-diving niche. The stability of multi...... that predicts multi-site ΔΔG as accurately as standard methods do for single-site mutations and reproduces trends in contemporary myoglobin stabilities. We then apply this new method to the study of the evolution of Mb stability in cetaceans: With both methods the main change in stability (about 1 kcal....../mol) occurred very early, and stability was later relaxed in dolphins and porpoises, but was further increased in the sperm whales. This suggests that single proteins can affect whole organism evolution and indicates a role of Mb stability in the evolution of cetaceans. Transition to the deep-diving niche...

  15. SOLUTION METHOD OF DYNAMIC ROUTING AND WAVE LENGTH ASSIGNMENT PROBLEM FOR WDM NETWORKS WITH TAKING INTO ACCOUNT FOUR-WAVE MIXING EFFECT

    Directory of Open Access Journals (Sweden)

    D. V. Ageyev

    2016-05-01

    Full Text Available The problem of dynamic route selection and wavelengths assignment in WDM networks is solved. This problem is important in WDM network management when requests are serviced for short-term connection installation and excess traffic is transferred. The proposed solution method is heuristic and is an improvement of the previously known method by taking into account the influence of four-wave mixing and using the new metric for finding the routes prospective for application. This makes it possible to reduce the probability of blocking calls during the connections at the average of 13% and the value of Q factor at 0.812.

  16. Hospital ownership and medical services: market mix, spillover effects, and nonprofit objectives.

    Science.gov (United States)

    Horwitz, Jill R; Nichols, Austin

    2009-09-01

    Hospitals operate in markets with varied demographic, competitive, and ownership characteristics, yet research on ownership tends to examine hospitals in isolation. Here we examine three hospital ownership types -- nonprofit, for-profit, and government -- and their spillover effects. We estimate the effects of for-profit market share in two ways, on the provision of medical services and on operating margins at the three types of hospitals. We find that nonprofit hospitals' medical service provision systematically varies by market mix. We find no significant effect of market mix on the operating margins of nonprofit hospitals, but find that for-profit hospitals have higher margins in markets with more for-profits. These results fit best with theories in which hospitals maximize their own output.

  17. A comparison of the capital structures of nonprofit and proprietary health care organizations.

    Science.gov (United States)

    Trussel, John

    2012-01-01

    The relative amount of debt used by an organization is an important determination of the organization's likelihood of financial problems and its cost of capital. This study addresses whether or not there are any differences between proprietary and nonprofit health care organizations in terms of capital structure. Controlling for profitability, risk, growth, and size, analysis of covariance is used to determine whether or not proprietary and nonprofit health care organizations use the same amount of leverage in their capital structures. The results indicate that there is no difference in the amount of leverage between the two institutional types. Although nonprofit and proprietary organizations have unique financing mechanisms, these differences do not impact the relative amount of debt and equity in their capital structures.

  18. Study of China's Non-profit Sectors Participating in Emergency Management

    Directory of Open Access Journals (Sweden)

    Shi-jun Wang

    2014-12-01

    Full Text Available How to confront public crisis actively and implement emergency management effectively?, this is a very question for governments in charge of supplying public service and public goods. However, government strength has been proved to be not able to match their own ambitions in emergency management any more. In contrast, the nonprofit sector has an advantage of rapid combined action, extensive social participation, and strong social mobilization over the public and the private sector. Therefore, it is necessary to bring into full play its role in this respect. This paper devotes to give some suggestion for China’s nonprofit sector so as to actively participate in emergency management through analyzing the theoretical basis and present predicament of China’s nonprofit sector participating in emergency management.

  19. A lack of response of the financial behaviors of biodiversity conservation nonprofits to changing economic conditions.

    Science.gov (United States)

    Larson, Eric R; Boyer, Alison G; Armsworth, Paul R

    2014-12-01

    The effectiveness of conservation organizations is determined in part by how they adapt to changing conditions. Over the previous decade, economic conditions in the United States (US) showed marked variation including a period of rapid growth followed by a major recession. We examine how biodiversity conservation nonprofits in the US responded to these changes through their financial behaviors, focusing on a sample of 90 biodiversity conservation nonprofits and the largest individual organization (The Nature Conservancy; TNC). For the 90 sampled organizations, an analysis of financial ratios derived from tax return data revealed little response to economic conditions. Similarly, more detailed examination of conservation expenditures and land acquisition practices of TNC revealed only one significant relationship with economic conditions: TNC accepted a greater proportion of conservation easements as donated in more difficult economic conditions. Our results suggest that the financial behaviors of US biodiversity conservation nonprofits are unresponsive to economic conditions.

  20. For profit versus non-profit: does economic sector make a difference in child-care?

    Science.gov (United States)

    Gelles, E

    1999-01-01

    The child-care industry in a large, southeastern community serves as this study's vehicle for comparing non-profit with for profit dependent care in areas not easily observable to clients. The cross-sectional analysis compares child-care centers on marketed and actual staff-to-child ratio; staff salary; consistency in the child's group environment; staff stability; and extent of parental involvement. Findings are based on self-reports of directors and support hypotheses derived from the theory that for profit day care centers will use their discretionary authority to vary the care environment to achieve profit goals despite the potential effect on the quality of the child's environment. Further, despite potential cost economies and enhanced quality of care achievable as a non-profit entity, few for profit center directors consider becoming non-profit centers.

  1. Guest Editorial: Reinvigorating Project Management Research and Practice: Perspectives from the Non-Profit Sector

    Directory of Open Access Journals (Sweden)

    John Lannon

    2016-11-01

    Full Text Available The genesis of this Special Issue was a conference on “Delivering Social Good: Managing Projects in the Non-Profit Sector” held at the University of Limerick in October 2014.  The diversity that exists within the broad non-profit sector became apparent at this event, as did its increasing projectification and the variety of organizational forms and models resulting from this trend. Tools, techniques, processes and practices inherited from the business world were described, as were methodologies adopted, adapted and specifically designed for work in areas like international development, humanitarian work and community settings. Insights into the lived experiences of project managers in the non-profit sector were also shared, as were a number of diverse conceptualisations of temporary organisations.

  2. Pricing behaviour of nonprofit insurers in a weakly competitive social health insurance market.

    Science.gov (United States)

    Douven, Rudy C H M; Schut, Frederik T

    2011-03-01

    In this paper we examine the pricing behaviour of nonprofit health insurers in the Dutch social health insurance market. Since for-profit insurers were not allowed in this market, potential spillover effects from the presence of for-profit insurers on the behaviour of nonprofit insurers were absent. Using a panel data set for all health insurers operating in the Dutch social health insurance market over the period 1996-2004, we estimate a premium model to determine which factors explain the price setting behaviour of nonprofit health insurers. We find that financial stability rather than profit maximisation offers the best explanation for health plan pricing behaviour. In the presence of weak price competition, health insurers did not set premiums to maximize profits. Nevertheless, our findings suggest that regulations on financial reserves are needed to restrict premiums. Copyright © 2011 Elsevier B.V. All rights reserved.

  3. Tracking evolution of myoglobin stability in cetaceans using experimentally calibrated computational methods that account for generic protein relaxation.

    Science.gov (United States)

    Holm, Jeppe; Dasmeh, Pouria; Kepp, Kasper P

    2016-07-01

    The evolution of cetaceans (whales, dolphins, and porpoises) from land to water is one of the most spectacular events in mammal evolution. It has been suggested that selection for higher myoglobin stability (∆G of folding) allowed whales to conquer the deep-diving niche. The stability of multi-site protein variants, including ancient proteins, is however hard to describe theoretically. From a compilation of experimental ∆∆G vs. ∆G we first find that protein substitutions are subject to large generic protein relaxation effects. Using this discovery, we develop a simple two-parameter model that predicts multi-site ∆∆G as accurately as standard methods do for single-site mutations and reproduces trends in contemporary myoglobin stabilities. We then apply this new method to the study of the evolution of Mb stability in cetaceans: With both methods the main change in stability (about 1kcal/mol) occurred very early, and stability was later relaxed in dolphins and porpoises, but was further increased in the sperm whales. This suggests that single proteins can affect whole organism evolution and indicates a role of Mb stability in the evolution of cetaceans. Transition to the deep-diving niche probably occurred already in the ancestor of contemporary baleen and toothed whales. In summary, we have discovered generic stability relaxation effects in proteins that, when incorporated into a simple model, improves the description of multi-site protein variants.

  4. Numerical method for calculation of 3D viscous turbomachine flow taking into account stator/rotor unsteady interaction

    Energy Technology Data Exchange (ETDEWEB)

    Rusanov, A.V.; Yershov, S.V. [Institute of Mechanical Engineering Problems of National Academy of Sciences of Ukraine Kharkov (Ukraine)

    1997-12-31

    The numerical method is suggested for the calculation of the 3D periodically unsteady viscous cascade flow evoked by the aerodynamics interaction of blade rows. Such flow is described by the thin-layer Reynolds-averaged unsteady Navier-Stokes equations. The turbulent effects are simulated with the modified Baldwin-Lomax turbulence model. The problem statement allows to consider an unsteady flow through either a single turbo-machine stage or a multi stage turbomachine. The sliding mesh techniques and the time-space non-oscillatory square interpolation are used in axial spacings to calculate the flow in a computational domain that contains the reciprocally moving elements. The gasdynamical equations are integrated numerically with the implicit quasi-monotonous Godunov`s type ENO scheme of the second or third order of accuracy. The suggested numerical method is incorporated in the FlowER code developed by authors for calculations of the 3D viscous compressible flows through multi stage turbomachines. The numerical results are presented for unsteady turbine stage throughflows. The method suggested is shown to simulate qualitatively properly the main unsteady cascade effects in particular the periodically blade loadings, the propagation of stator wakes through rotor blade passage and the unsteady temperature flowfields for stages with cooled stator blades. (author) 21 refs.

  5. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  6. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  7. A Clustered Multiclass Likelihood-Ratio Ensemble Method for Family-Based Association Analysis Accounting for Phenotypic Heterogeneity.

    Science.gov (United States)

    Wen, Yalu; Lu, Qing

    2016-09-01

    Although compelling evidence suggests that the genetic etiology of complex diseases could be heterogeneous in subphenotype groups, little attention has been paid to phenotypic heterogeneity in genetic association analysis of complex diseases. Simply ignoring phenotypic heterogeneity in association analysis could result in attenuated estimates of genetic effects and low power of association tests if subphenotypes with similar clinical manifestations have heterogeneous underlying genetic etiologies. To facilitate the family-based association analysis allowing for phenotypic heterogeneity, we propose a clustered multiclass likelihood-ratio ensemble (CMLRE) method. The proposed method provides an alternative way to model the complex relationship between disease outcomes and genetic variants. It allows for heterogeneous genetic causes of disease subphenotypes and can be applied to various pedigree structures. Through simulations, we found CMLRE outperformed the commonly adopted strategies in a variety of underlying disease scenarios. We further applied CMLRE to a family-based dataset from the International Consortium to Identify Genes and Interactions Controlling Oral Clefts (ICOC) to investigate the genetic variants and interactions predisposing to subphenotypes of oral clefts. The analysis suggested that two subphenotypes, nonsyndromic cleft lip without palate (CL) and cleft lip with palate (CLP), shared similar genetic etiologies, while cleft palate only (CP) had its own genetic mechanism. The analysis further revealed that rs10863790 (IRF6), rs7017252 (8q24), and rs7078160 (VAX1) were jointly associated with CL/CLP, while rs7969932 (TBK1), rs227731 (17q22), and rs2141765 (TBK1) jointly contributed to CP.

  8. Creating Your Strategic Plan A Workbook for Public and Nonprofit Organizations

    CERN Document Server

    Bryson, John M

    2011-01-01

    Creating Your Strategic Plan is the best-selling companion workbook to Bryson's landmark book, Strategic Planning for Public and Nonprofit Organizations. Whether used with the main text or by itself, this thoroughly revised third edition provides a step-by-step guide to putting strategic planning to work in public and nonprofit organizations. The workbook contains new and revised worksheets and additional material on readiness assessment, teamwork, stakeholder analysis, visioning, strategic issue identification, and implementation. Creating Your Strategic Plan covers each of the ten key steps

  9. Maximizing Return on Investment (ROI of Enterprise Resource Planning Systems (ERP for Nonprofit Organizations: Proposed Model

    Directory of Open Access Journals (Sweden)

    Hussain A.H. Awad

    2013-08-01

    Full Text Available ERP are the core business application for many companies; and it’s very apparent that organization spending on those systems is in a continuous rise, on the other hand this also raised the issue of how can ERP systems pay those spending; and when that investment can reach ROI point. In this study the researcher will attempt to propose a model that contains guide line phases for nonprofit organizations in order to speed up the stage in which ERP system can reach ROI, the researcher opted for universities since they are one of the main nonprofit organizations that employ ERP in their processes.

  10. Lifting the veil of secrecy from industry funding of nonprofit health organizations.

    Science.gov (United States)

    Jacobson, Michael F

    2005-01-01

    Those who provide information about scientific issues and science policy normally present themselves as being objective and "scientific." This article describes a range of health charities, professional associations, nonprofit advocacy organizations, and industry-created organizations that receive significant funding from industry. In some cases, industry appears either to influence an organization's positions or to limit an organization's freedom to speak out on matters of interest to the funders. Nonprofit organizations need to consider the potential influence on their independence if they accept funding from interested companies and trade associations.

  11. Mitigating Concerns and Maximizing Returns: Social Media Strategies for Injury Prevention Non-profits

    Directory of Open Access Journals (Sweden)

    Tressie McMillan-Cottom

    2014-08-01

    Full Text Available Injury prevention programs can use social media to disseminate information and recruit participants. Non-profit organizations have also used social media for fundraising and donor relationship management. Non-profit organizations (NPOs with injury prevention missions often serve vulnerable populations. Social media platforms have varied levels of access and control of shared content. This variability can present privacy and outreach challenges that are of particular concern for injury prevention NPOs. This case report of social media workshops for injury prevention NPOs presents concerns and strategies for successfully implementing social media campaigns.

  12. An ounce of prevention on a budget: a nonprofit approach to developing vaccines against neglected diseases.

    Science.gov (United States)

    Bottazzi, Maria Elena; Miles, Aaron P; Diemert, David; Hotez, Peter J

    2006-04-01

    This article provides a perspective on vaccine development for neglected tropical diseases in the nonprofit setting, with particular emphasis on recombinant protein vaccines. The Human Hookworm Vaccine Initiative is discussed as a model product development public-private partnership, and the major challenges are covered that accompany antigen selection, gene cloning, fermentation and purification process development, assay development, vaccine formulation and testing and clinical evaluation for those developing vaccines, especially against neglected tropical diseases, in the nonprofit sector. Throughout this perspective, special emphasis is placed on the growing promise that product development public-private partnerships hold for developing vaccines for the world's poorest people.

  13. Mitigating concerns and maximizing returns: social media strategies for injury prevention non-profits.

    Science.gov (United States)

    McMillan-Cottom, Tressie

    2014-08-01

    Injury prevention programs can use social media to disseminate information and recruit participants. Non-profit organizations have also used social media for fundraising and donor relationship management. Non-profit organizations (NPOs) with injury prevention missions often serve vulnerable populations. Social media platforms have varied levels of access and control of shared content. This variability can present privacy and outreach challenges that are of particular concern for injury prevention NPOs. This case report of social media workshops for injury prevention NPOs presents concerns and strategies for successfully implementing social media campaigns.

  14. Synthesis of budgeting and accounting standard method for «responsibility centers» as information engineering base of operating activities of enterprise

    Directory of Open Access Journals (Sweden)

    I.A. Herasymovych

    2016-07-01

    Full Text Available Market conditions have caused the necessity of introduction at Ukrainian enterprises such a new economic mechanism as financial engineering based on the new approach of synthesis budgeting, «responsibility centers» and managerial accounting by the statutory method in the option of «Direct-costing» (direct costs. The new register «Report of the responsibility center about the work of the pair» which is created in direct costs, is offered for controlling of indexes of the proven budgets about their actual implementation. The main results of the research are: the clear definition of «centers of responsibility» and liability of managers for each item of estimates (budget; the creation of the accounting data signal system about the deviations from standards and changing of the budget norms; the development of operational, accounting records for daily cost accounting; the development of the graphs of document flow on each «responsibility center», which will provide the drafting of internal reporting for implementation of informational indicators, which give an opportunity to evaluate and to control, to predict and to plan the «responsibility centers» activity of an enterprise and also of some of its managers. Scientific novelty and practical value lie in the capacity of «Direct-costing» in terms of financial engineering: 1 it provides rapid determination of budget implementation and the actual cost of production; 2 it allows to determine the «break-even point» which enables to regulate it by options for varying the direct costs or volume and price for selling; 3 according to this method there is no necessity to allocate managerial fixed costs for types of products, as we cannot include them into the results of an enterprise activity.

  15. Patient accounts of diagnostic testing for familial hypercholesterolaemia: comparing responses to genetic and non-genetic testing methods

    Directory of Open Access Journals (Sweden)

    Hollands Gareth J

    2012-09-01

    Full Text Available Abstract Background Continuing developments in genetic testing technology together with research revealing gene-disease associations have brought closer the potential for genetic screening of populations. A major concern, as with any screening programme, is the response of the patient to the findings of screening, whether the outcome is positive or negative. Such concern is heightened for genetic testing, which it is feared may elicit stronger reactions than non-genetic testing. Methods This paper draws on thematic analysis of 113 semi-structured interviews with 39 patients being tested for familial hypercholesterolaemia (FH, an inherited predisposition to early-onset heart disease. It examines the impact of disease risk assessments based on both genetic and non-genetic information, or solely non-genetic information. Results The impact of diagnostic testing did not seem to vary according to whether or not genetic information was used. More generally, being given a positive or negative diagnosis of FH had minimal discernible impact on people's lives as they maintained the continuity of their beliefs and behaviour. Conclusions The results suggest that concerns about the use of genetic testing in this context are unfounded, a conclusion that echoes findings from studies in this and other health contexts.

  16. A Non-Profit University and a For-Profit Consulting Company Partner to a Offer a New Master's Degree

    Science.gov (United States)

    Whitney, Gary; Dalton, Thomas M.

    2008-01-01

    The University of San Diego, School of Business Administration (non-profit university) and the Ken Blanchard Companies (for profit management consulting company) teamed to create the Master of Science in Executive Leadership at USD. Fusing a traditional non-profit university faculty and staff with a for-profit consulting company created a plethora…

  17. Seeking Policies for Cultural Democracy: Examining the Past, Present, and Future of U.S. Nonprofit Arts

    Science.gov (United States)

    Lewis, Lillian; McKay, Sara Wilson

    2008-01-01

    Against a backdrop exploring the relationships between cultural democracy and nonprofit arts funding policies, this article describes the impact of unwritten arts funding policies that are manifest in tax breaks for individuals, foundations, and corporations as well as federal contributions to nonprofit arts organizations in the United States. We…

  18. 20 CFR 404.112 - When we consider certain employees of private nonprofit organizations to be fully insured.

    Science.gov (United States)

    2010-04-01

    ... nonprofit organizations to be fully insured. 404.112 Section 404.112 Employees' Benefits SOCIAL SECURITY... Coverage Fully Insured Status § 404.112 When we consider certain employees of private nonprofit organizations to be fully insured. If you are age 55 or over on January 1, 1984, and are on that date...

  19. 14 CFR 91.146 - Passenger-carrying flights for the benefit of a charitable, nonprofit, or community event.

    Science.gov (United States)

    2010-01-01

    ... benefit of a charitable, nonprofit, or community event. (a) Definitions. For purposes of this section, the following definitions apply: Charitable event means an event that raises funds for the benefit of a... of a charitable, nonprofit, or community event. 91.146 Section 91.146 Aeronautics and Space...

  20. Between state and market: The relationship between non-profit housing organisations and the state in three national contexts

    NARCIS (Netherlands)

    Mullins, D.W.; Milligan, V.; Nieboer, N.E.T.

    2014-01-01

    This paper presents the results of an international collaborative study5 of non-profit housing; one of the main alternatives to public housing developed in many countries. The study involved researchers6 in three countries using a common methodology to engage the leaders of non-profit organisations

  1. An empirical investigation of for-profit and tax-exempt nonprofit hospitals engaged in joint ventures.

    Science.gov (United States)

    Smith, Pamela C

    2004-01-01

    Joint ventures between nonprofit and for-profit hospitals offer opportunities for collaboration to increase efficiency. These transactions have attracted the attention of the Internal Revenue Service, which may threaten tax-exempt status. This article analyzes inherent financial characteristics of nonprofit hospitals that joint venture with for-profit hospitals and those that choose not to joint venture.

  2. 33 CFR 263.25 - Authority for emergency streambank and shoreline protection of public works and nonprofit public...

    Science.gov (United States)

    2010-07-01

    ... streambank and shoreline protection of public works and nonprofit public services (Section 14). 263.25... and shoreline protection of public works and nonprofit public services (Section 14). (a) Legislative... year, for the construction, repair, restoration, and modification of emergency streambank and...

  3. Organizational Structure and Behaviour in Day Care: Differences between Non-Profit and For-Profit Centres.

    Science.gov (United States)

    Canning, Patricia M.; Lyon, Mary E.; Kienapple, Kim; Young, Jeffrey

    2002-01-01

    Examined how Canadian day care centers are operated and managed, to identify differences in organizational structure and behavior between non-profit and for-profit centers and characteristics of structure and management linked with high quality care. Found that non-profit centers were more complex, more formalized, and less centralized than…

  4. 29 CFR 780.407 - System must be nonprofit or operated on a share-crop basis.

    Science.gov (United States)

    2010-07-01

    ... 29 Labor 3 2010-07-01 2010-07-01 false System must be nonprofit or operated on a share-crop basis... Requirements Under Section 13(b)(12) The Irrigation Exemption § 780.407 System must be nonprofit or operated on... on facilities of any irrigation system unless the ditches, canals, reservoirs, or waterways in...

  5. 48 CFR 52.249-5 - Termination for Convenience of the Government (Educational and Other Nonprofit Institutions).

    Science.gov (United States)

    2010-10-01

    ... Convenience of the Government (Educational and Other Nonprofit Institutions). 52.249-5 Section 52.249-5... Convenience of the Government (Educational and Other Nonprofit Institutions). As prescribed in 49.502(d), insert the following clause: Termination for Convenience of the Government (Educational and...

  6. Methods for Estimation of Radiation Risk in Epidemiological Studies Accounting for Classical and Berkson Errors in Doses

    KAUST Repository

    Kukush, Alexander

    2011-01-16

    With a binary response Y, the dose-response model under consideration is logistic in flavor with pr(Y=1 | D) = R (1+R)(-1), R = λ(0) + EAR D, where λ(0) is the baseline incidence rate and EAR is the excess absolute risk per gray. The calculated thyroid dose of a person i is expressed as Dimes=fiQi(mes)/Mi(mes). Here, Qi(mes) is the measured content of radioiodine in the thyroid gland of person i at time t(mes), Mi(mes) is the estimate of the thyroid mass, and f(i) is the normalizing multiplier. The Q(i) and M(i) are measured with multiplicative errors Vi(Q) and ViM, so that Qi(mes)=Qi(tr)Vi(Q) (this is classical measurement error model) and Mi(tr)=Mi(mes)Vi(M) (this is Berkson measurement error model). Here, Qi(tr) is the true content of radioactivity in the thyroid gland, and Mi(tr) is the true value of the thyroid mass. The error in f(i) is much smaller than the errors in ( Qi(mes), Mi(mes)) and ignored in the analysis. By means of Parametric Full Maximum Likelihood and Regression Calibration (under the assumption that the data set of true doses has lognormal distribution), Nonparametric Full Maximum Likelihood, Nonparametric Regression Calibration, and by properly tuned SIMEX method we study the influence of measurement errors in thyroid dose on the estimates of λ(0) and EAR. The simulation study is presented based on a real sample from the epidemiological studies. The doses were reconstructed in the framework of the Ukrainian-American project on the investigation of Post-Chernobyl thyroid cancers in Ukraine, and the underlying subpolulation was artificially enlarged in order to increase the statistical power. The true risk parameters were given by the values to earlier epidemiological studies, and then the binary response was simulated according to the dose-response model.

  7. 城市工业用水总量核算方法探讨%Study on city gross industrial water consumption accounting method

    Institute of Scientific and Technical Information of China (English)

    阿依古丽·艾科拜尔; 束龙仓; 鲁程鹏; 张刚; 李伟

    2015-01-01

    To solve the problems which is found during the water consumption account assess under the strictest Chinese water resource management standard, we explored suitable ways of gross industrial water comsumption accounting method, based on analyzing industrial water consumption of Jining City.We took typical enterprises, which are selected according to the result of cluster analysis, as the example to reckon the gross industrial water consumption.By comparing the accounting data with measured data, we evaluated the applicability of the accounting method.The result shows that the relative error between the acconnting value and the actual value of the gross industrial water consumption of Jining City is 4.66%, and using typical enterprise as an example to account industrial gross water consumption is reasonable.%针对我国最严格水资源管理制度下用水总量考核中存在的问题,在分析济宁市工业用水规律的基础上,探索核算工业用水总量的方法。针对大样本工业用水户的情况,基于聚类分析的结果选取典型样本企业,以典型样本企业的用水指标推算工业用水总量。通过核算数据与实测数据的对比,给出核算结果,评价核算方法的适用性。结果表明:2011年济宁市工业用水总量核算值与实际值相对误差为4.66%,以典型样本企业核算工业用水总量的过程更符合实际情况。

  8. How to Apply the Critical Thinking Teaching Method in Accounting Teaching%会计教学中如何应用批判思考教学法

    Institute of Scientific and Technical Information of China (English)

    张得心

    2014-01-01

    以往会计教学欠缺提高学生思辨、批判思考能力。为了让学生能够培养批判思考、带着走的能力,将批判思考教学应用于会计教学,让理论与实际结合。批判思考教学法并非新的教学方法,而是在现有的教学法上改变心态,强调以学生为主的教学方式。以常见的问答法、讨论法为教学主轴,降低一般教师对批判思考教学法的疑虑,培养批判思考能力并非空谈。%The previous accounting teaching did not focus on improving the critical thinking skills of students.In order to cultivate the autonomous critical thinking skills of students,the teaching of critical thinking is applied to accounting teaching to integrate theory with practice.The critical thinking teaching method is not new.It changes the mentality on the basis of existing teaching methods and emphasizes the student-oriented teaching methods.It takes the common question and answer method and discussion method as the main teaching shaft to lower the common doubt of teachers against the critical thinking teaching method.It is not an empty talk to cultivate the critical thinking skill.

  9. From corporate governance to hospital governance. Authority, transparency and accountability of Belgian non-profit hospitals' board and management.

    Science.gov (United States)

    Eeckloo, Kristof; Van Herck, Gustaaf; Van Hulle, Cynthia; Vleugels, Arthur

    2004-04-01

    As a result of multiple developments in health care and health care policy, hospital administrators, policy makers and researchers are increasingly challenged to reflect on the meaning of good hospital governance and how they can implement it in the hospital organisations. The question arises whether and to what extent governance models that have been developed within the corporate world can be valuable for these reflections. Due to the unique societal position of hospitals--which involves a large diversity of stakeholders--the claim for autonomy of various highly professional groups and the lack of clear business objectives, principles of corporate governance cannot be translated into the hospital sector without specific adjustments. However, irrespective of these contextual differences, corporate governance can provide for a comprehensive 'frame of reference', to which the hospital sector will have to give its own interpretation. A multidisciplinary research unit of the university of Leuven has taken the initiative to develop a governance model for Belgian hospitals. As part of the preliminary research work a survey has been performed among 82 hospitals of the Flemish Community on their governance structure, the composition of the governance entities, the partition of competencies and the relationship between management and medical staff.

  10. Financial Management for Nonprofit Organizations: Uses and Applications in a Social Entrepreneurship Curriculum

    Science.gov (United States)

    Broom, Lowell S.; Thornton, Jeremy P.; Carson, Charles M.

    2013-01-01

    Social Entrepreneurship (SE) programs have been expanding over the past decade. The emergence of this new discipline can be attributed to two overlapping factors. Students (particularly business students) have expressed an increased desire to blend values, ethics and social causes into their own vocations. At the same time, the nonprofit and…

  11. The social media participation framework: studying the effects of social media on nonprofit communities

    NARCIS (Netherlands)

    Effing, Robin

    2014-01-01

    Social media could help nonprofit communities to organize their communication with their members in new and innovative ways. This could contribute to sustaining or improving the participation of members within these communities. Yet little is known of how to measure and understand the offline commun

  12. 34 CFR Appendix B to Subpart L of... - Ratio Methodology for Private Non-Profit Institutions

    Science.gov (United States)

    2010-07-01

    ... 34 Education 3 2010-07-01 2010-07-01 false Ratio Methodology for Private Non-Profit Institutions B Appendix B to Subpart L of Part 668 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL...

  13. Examining the Experiences, Perceptions, and Challenges of Women Leaders in Private, Nonprofit Universities

    Science.gov (United States)

    Cox, Barbara Jean

    2014-01-01

    Purpose: The purpose of this study was to interview women presidents and leaders in private, nonprofit universities regarding commonalities of perceptions and experiences in the leadership role, to examine the meaning of reactive behavior in the perceptions about their role, how they react or behave in their role, and if they perceived gender…

  14. Primary care teams: New Zealand's experience with community-governed non-profit primary care.

    Science.gov (United States)

    Crampton, Peter; Davis, Peter; Lay-Yee, Roy

    2005-05-01

    Community-governed non-profit primary care organisations started developing in New Zealand in the late 1980s with the aim to reduce financial, cultural and geographical barriers to access. New Zealand's new primary health care strategy aims to co-ordinate primary care and public health strategies with the overall objective of improving population health and reducing health inequalities. The purpose of this study is to carry out a detailed examination of the composition and characteristics of primary care teams in community-governed non-profit practices and compare them with more traditional primary care organisations, with the aim of drawing conclusions about the capacity of the different structures to carry out population-based primary care. The study used data from a representative national cross-sectional survey of general practitioners in New Zealand (2001/2002). Primary care teams were largest and most heterogeneous in community-governed non-profit practices, which employed about 3% of the county's general practitioners. Next most heterogeneous in terms of their primary care teams were practices that belonged to an Independent Practitioner Association, which employed the majority of the country's general practitioners (71.7%). Even though in absolute and relative terms the community-governed non-profit primary care sector is small, by providing a much needed element of professional and organisational pluralism and by experimenting with more diverse staffing arrangements, it is likely to continue to have an influence on primary care policy development in New Zealand.

  15. Auditing Government-nonprofit Relations in the Brazilian Post-reformist Context

    Directory of Open Access Journals (Sweden)

    Alketa Peci

    2012-10-01

    Full Text Available Recent decades have been marked by a rising interaction between the State and nonprofits in order to addressincreasingly complex public issues. Government-nonprofit relations were guided by a complex and diverse legal framework, that transformed not only the implementation of public policies, but also the auditing practices and control of such relations. Previous studies have shown the influence of NPM reforms in auditing practices and institutions, of particular interest to this research is the Theory of the Audit Explosion (TEA. This paper analyzes the control of government-nonprofits relations, under the perspective of the TEA, specifically trying to comprehend if there is a causal relationship between the growth of government-nonprofit relations and the audit explosion in the Brazilian context, as predicted by the theory. A field research, based on documentary data and interviews, was undertaken in three Brazilian SAIs. The conclusions highlight the limitations of the explanatory capacity of TEA in Brazil. Although a formal audit explosion was observed, as predicted by TEA, there are substantive barriers to the audit explosion. This is mainly due to the organizational and institutional aspects related to governmental fund transfer entities. Such problems reflect the poor quality of the partnerships themselves and might be a consequence of political variables such as the spurious relationships of some parliamentary members or public employees with partner NGOs.

  16. Profiles of For-Profit and Nonprofit Education Management Organizations: Thirteenth Annual Report, 2010-2011

    Science.gov (United States)

    Miron, Gary; Urschel, Jessica L.; Yat Aguilar, Mayra A.; Dailey, Breanna

    2012-01-01

    While past annual "Profiles" reports have focused on either for-profit EMOs (education management organizations) or nonprofit EMOs, this is the first annual "Profiles" report to cover both categories in a single report which allows for easier comparisons. The 2010-2011 school year marked another year of relatively slow growth in the for-profit…

  17. Describing an Academic and Nonprofit Organization Partnership to Educate At-Risk Adolescents about Cardiovascular Health

    Science.gov (United States)

    Palazzo, Steven J.; Skager, Cherie; Kraiger, Anneliese

    2014-01-01

    There is emerging evidence to suggest community-based interventions can change community-wide behaviors and attitudes toward cardiovascular health. This article describes a partnership between an academic institution and a community nonprofit organization to develop and implement a cardiovascular health promotion program targeting at risk high…

  18. Institutional and Noninstitutional Influences on Information and Communication Technology Adoption and Use among Nonprofit Organizations

    Science.gov (United States)

    Zorn, Theodore E.; Flanagin, Andrew J.; Shoham, Mirit Devorah

    2011-01-01

    In this study, nonprofit organizations (NPOs) in New Zealand were surveyed to explore influences on adoption and use of information and communication technologies (ICTs). We sought to extend existing research by considering "institutional" influences alongside organizational and environmental features and by examining how institutional…

  19. Nonprofit Organizations and Innovation: A Model of Neighborhood-Based Collaboration to Prevent Child Maltreatment.

    Science.gov (United States)

    Mulroy, Elizabeth A.; Shay, Sharon

    1997-01-01

    Outlines a theoretical and conceptual framework for neighborhood-based collaboration by nonprofit organizations. Analyzes the main concepts of innovation in the design and implementation of a collaboration to prevent child maltreatment in an undervalued neighborhood and draws implications for social policy, social work practice, and social work…

  20. The Effect of Gendered Communication on Women's Behavioral Intentions Regarding Nonprofit and For-Profit Entrepreneurship

    Science.gov (United States)

    Iffert, Audrey

    2014-01-01

    The purpose of this study was to measure the effect of gendered communication on women's behavioral intentions regarding nonprofit and for-profit entrepreneurship. Women represent half of the U.S. workforce, but only about one third of all American entrepreneurs are women. Feminists have argued that because entrepreneurship is largely understood…

  1. Resistance towards persuasion: differences between non-profit and commercial advertising

    NARCIS (Netherlands)

    Boogaard, C.R.; Fransen, M.L.; Eisend, M.; Langner, T.

    2011-01-01

    In the present research we examined a variety of strategies that consumers may use to resist persuasion towards non-profit and commercial advertising. Based on research by Jacks and Cameron (2003), we investigated seven strategies (i.e., attitude bolstering, counter arguing, negative affect, selecti

  2. 26 CFR 48.4041-17 - Tax-free retail sales to certain nonprofit educational organizations.

    Science.gov (United States)

    2010-04-01

    ... used exclusively by the school. (b) Definition of nonprofit educational organization. For purposes of... curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where... 501 (a), provided such school normally maintains a regular faculty and curriculum and normally has a...

  3. Examining the Experiences, Perceptions, and Challenges of Women Leaders in Private, Nonprofit Universities

    Science.gov (United States)

    Cox, Barbara Jean

    2014-01-01

    Purpose: The purpose of this study was to interview women presidents and leaders in private, nonprofit universities regarding commonalities of perceptions and experiences in the leadership role, to examine the meaning of reactive behavior in the perceptions about their role, how they react or behave in their role, and if they perceived gender…

  4. Changing behaviour through business-nonprofit collaboration? Consumer responses to social alliances

    NARCIS (Netherlands)

    Vock, M.; van Dolen, W.; Kolk, A.

    2013-01-01

    Purpose - The purpose of this paper is to explore consumers' responses to social alliances, a specific type of corporate social marketing in which companies cooperate with non-profit organizations. This paper extends previous studies that suggested that a social marketing effort may be a

  5. The social media participation framework: studying the effects of social media on nonprofit communities

    NARCIS (Netherlands)

    Effing, Robin

    2014-01-01

    Social media could help nonprofit communities to organize their communication with their members in new and innovative ways. This could contribute to sustaining or improving the participation of members within these communities. Yet little is known of how to measure and understand the offline commun

  6. Analysis of capital spending and capital financing among large US nonprofit health systems.

    Science.gov (United States)

    Stewart, Louis J

    2012-01-01

    This article examines the recent trends (2006 to 2009) in capital spending among 25 of the largest nonprofit health systems in the United States and analyzes the financing sources that these large nonprofit health care systems used to fund their capital spending. Total capital spending for these 25 nonprofit health entities exceeded $41 billion for the four-year period of this study. Less than 3 percent of total capital spending resulted in mergers and acquisition activities. Total annual capital spending grew at an average annual rate of 17.6 percent during the first three year of this study's period of analysis. Annual capital spending for 2009 fell by more than 22 percent over prior year's level due to the impact of widespread disruption in US tax-exempt variable rate debt markets. While cash inflow from long-term debt issues was a significant source of capital financing, this study's primary finding was that operating cash flow was the predominant source of capital spending funding. Key words: nonprofit, mergers and acquisitions (M&A), capital spending, capital financing.

  7. A Guide to Community Shared Solar: Utility, Private, and Non-Profit Project Development (Book)

    Energy Technology Data Exchange (ETDEWEB)

    Coughlin, J.; Grove, J.; Irvine, L.; Jacobs, J. F.; Johnson Phillips, S.; Sawyer, A.; Wiedman, J.

    2012-05-01

    This guide is organized around three sponsorship models: utility-sponsored projects, projects sponsored by special purpose entities - businesses formed for the purpose of producing community solar power, and non-profit sponsored projects. The guide addresses issues common to all project models, as well as issues unique to each model.

  8. Nonprofit Governance: Exploring Leadership Practices and Demographics of Local Education Foundation Boards

    Science.gov (United States)

    Berry, Marva L.

    2012-01-01

    Expectations for nonprofit organizations (NPOs) continue to increase. Additionally, it is difficult to successfully carry out the mission of organizations while dealing with decreased funding and reduced staffing. NPOs need to be operationally consistent and precise to achieve pre-defined measures of success. Many factors impact…

  9. The Homogenized Imagery of Non-Profit Organizations on the Internet

    Science.gov (United States)

    Kenix, Linda Jean

    2007-01-01

    This research evaluates websites from 200 "non-deviant" and 200 "deviant" non-profit organizations to better understand the relationship between the type of advocacy group and the visual imagery used for self-representation. Seventeen of 21 variables measured for this study found no difference between non-deviant and deviant non-profit…

  10. An Examination of Adjunct Faculty Characteristics: Comparison between Non-Profit and For-Profit Institutions

    Science.gov (United States)

    Starcher, Keith; Mandernach, B. Jean

    2016-01-01

    Institutions must understand the unique characteristics and motivations of adjunct faculty teaching online to more effectively support a diverse faculty population. The current study examines faculty characteristics and motivations to explore differences in the types of adjunct faculty teaching at non-profit or for-profit institutions. A survey of…

  11. Developing a Theoretical Framework of Responsiveness in Educational Institutions and Non-Profit Organizations

    Science.gov (United States)

    Bheda, Divya Narendra

    2013-01-01

    A number of education institutions and non-profit organizations seek to be responsive toward the stakeholders they serve. They engage in numerous organizational and evaluative processes to be perceived as responsive. They consider evaluating and improving responsiveness, important to their practice. Unfortunately, such efforts are often impeded…

  12. An Examination of Childcare Teachers in For-Profit and Non-Profit Childcare Centers

    Science.gov (United States)

    Cornille, Thomas A.; Mullis, Ronald L.; Mullis, Ann K.; Shriner, Michael

    2006-01-01

    Perceptions of childcare teachers in for-profit and non-profit centers were examined. Previous research indicates that childcare teachers earn consistently low wages, have little employee benefits and are dissatisfied with their work environments. This study further explores the employment issues and work environments that childcare teachers…

  13. Embedding energy saving policies in the Dutch non-profit housing sector

    NARCIS (Netherlands)

    Nieboer, N.; Kroese, R.; Straub, A.

    2011-01-01

    Many studies on policy implementation have emphasized the difficulties of putting policies into practice. The paper presents several ways in which Dutch non-profit housing providers incorporate their energy saving policies in their ‘regular’ housing management regarding the existing stock, such as

  14. Changing behaviour through business-nonprofit collaboration? Consumer responses to social alliances

    NARCIS (Netherlands)

    Vock, M.; van Dolen, W.; Kolk, A.

    2013-01-01

    Purpose - The purpose of this paper is to explore consumers' responses to social alliances, a specific type of corporate social marketing in which companies cooperate with non-profit organizations. This paper extends previous studies that suggested that a social marketing effort may be a "double-edg

  15. Mind the Gap: A Case Study of Values-Based Decision Making in a Nonprofit Organization

    Science.gov (United States)

    Craft, Jana L.

    2013-01-01

    Using an exploratory case study approach, this research examined the consistency between espoused and enacted values within a large nonprofit organization known as an ethical leader in the human services industry. This research explored ethical business culture, ethical decision making, deontological and utilitarian moral paradigms and learning…

  16. Validation of the Wood's Job Satisfaction Questionnaire among Taiwanese Nonprofit Sport Organization Workers

    Science.gov (United States)

    Chen, Mei-Yen

    2009-01-01

    The purpose of this study was to examine the psychometric properties of Wood's Job Satisfaction Questionnaire (JSQ) among Taiwanese workers. The participants were 341 nonprofit sport organization workers (M[subscript age] = 35.89, SD = 9.23) who completed the job satisfaction questionnaire, turnover intention scale, and organizational commitment.…

  17. The Effect of Gendered Communication on Women's Behavioral Intentions Regarding Nonprofit and For-Profit Entrepreneurship

    Science.gov (United States)

    Iffert, Audrey

    2014-01-01

    The purpose of this study was to measure the effect of gendered communication on women's behavioral intentions regarding nonprofit and for-profit entrepreneurship. Women represent half of the U.S. workforce, but only about one third of all American entrepreneurs are women. Feminists have argued that because entrepreneurship is largely understood…

  18. 32 CFR 37.635 - What cost principles do I require a nonprofit participant to use?

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 1 2010-07-01 2010-07-01 false What cost principles do I require a nonprofit... DEFENSE DoD GRANT AND AGREEMENT REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.635 What cost principles do...

  19. The social media participation framework: studying the effects of social media on nonprofit communities

    NARCIS (Netherlands)

    Effing, Robin

    2014-01-01

    Social media could help nonprofit communities to organize their communication with their members in new and innovative ways. This could contribute to sustaining or improving the participation of members within these communities. Yet little is known of how to measure and understand the offline

  20. Evaluating Outsourcing Information Technology and Assurance Expertise by Small Non-Profit Organizations

    Science.gov (United States)

    Guinn, Fillmore

    2013-01-01

    Small non-profit organizations outsource at least one information technology or information assurance process. Outsourcing information technology and information assurance processes has increased every year. The study was to determine the key reasons behind the choice to outsource information technology and information assurance processes. Using…

  1. Evaluating Outsourcing Information Technology and Assurance Expertise by Small Non-Profit Organizations

    Science.gov (United States)

    Guinn, Fillmore

    2013-01-01

    Small non-profit organizations outsource at least one information technology or information assurance process. Outsourcing information technology and information assurance processes has increased every year. The study was to determine the key reasons behind the choice to outsource information technology and information assurance processes. Using…

  2. From "Charity" to "Social Enterprise": Managing Volunteers in Public-Serving Nonprofits.

    Science.gov (United States)

    Zappala, Gianni

    2001-01-01

    The changing environment has shifted the model of nonprofit organizations from charity to social enterprise, which emphasizes partnerships with business and government. Approaches to volunteer management, recruitment, retention, and recognition are different in social enterprises, and a move beyond human resource management practices is required.…

  3. Staffing of the Systems Development Life Cycle: An Empirical Study of Charitable Nonprofit Organizations.

    Science.gov (United States)

    Pick, James B.

    1992-01-01

    Explains the Systems Development Life Cycle (SDLC) construct, which is used for development of management information systems, and analyzes the staffing composition of SDLC steps for nonprofit arts organizations including art museums and symphony orchestras. The use of outside help, in-house personnel, and volunteers is examined; and the influence…

  4. 8 CFR 319.6 - United States nonprofit organizations engaged abroad in disseminating information which...

    Science.gov (United States)

    2010-01-01

    ... organizations engaged abroad in disseminating information which significantly promotes U.S. interests. The... 8 Aliens and Nationality 1 2010-01-01 2010-01-01 false United States nonprofit organizations engaged abroad in disseminating information which significantly promotes U.S. interests. 319.6 Section 319...

  5. Policy commercializing nonprofits in health: the history of a paradox from the 19th century to the ACA.

    Science.gov (United States)

    Fox, Daniel M

    2015-03-01

    POLICY POINTS: Health policy in the United States has, for more than a century, simultaneously and paradoxically incentivized the growth as well as the commercialization of nonprofit organizations in the health sector. This policy paradox persists during the implementation of the Affordable Care Act of 2010. For more than a century, policy in the United States has incentivized both expansion in the number and size of tax-exempt nonprofit organizations in the health sector and their commercialization. The implementation of the Affordable Care Act of 2010 (ACA) began yet another chapter in the history of this policy paradox. This article explores the origin and persistence of the paradox using what many scholars call "interpretive social science." This methodology prioritizes history and contingency over formal theory and methods in order to present coherent and plausible narratives of events and explanations for them. These narratives are grounded in documents generated by participants in particular events, as well as conversations with them, observing them in action, and analysis of pertinent secondary sources. The methodology achieves validity and reliability by gathering information from multiple sources and making disciplined judgments about its coherence and correspondence with reality. A paradox with deep historical roots persists as a result of consensus about its value for both population health and the revenue of individuals and organizations in the health sector. Participants in this consensus include leaders of governance who have disagreed about many other issues. The paradox persists because of assumptions about the burden of disease and how to address it, as well as about the effects of biomedical science that is translated into professional education, practice, and the organization of services for the prevention, diagnosis, treatment, and management of illness. The policy paradox that has incentivized the growth and commercialization of nonprofits in

  6. Introduction to the corporate governance model of a Portuguese organization of the Ancient Regime, with particular reference to its accounting: the Royal College of Nobles (1766

    Directory of Open Access Journals (Sweden)

    Miguel Ângelo Caçoilo Gonçalves

    2017-05-01

    Full Text Available This article explores, in an introductory approach, a former Portuguese educational institution: the Royal College of Nobles. This institution, founded in Lisbon in 1761 and opened in 1766, was an entity that made part of the public education reform undertaken by the Marquis of Pombal in the reign of D. José. The work expands the traditional boundaries of the definition of non-profits organizations in order to extend it to an old Portuguese educational entity. Our main objective is to present the main features of the organization, management and school administration of the Royal College of Nobles, in the light of the modern discourse applied to the understanding of phenomena assigned to the areas of education and management of non-profit entities. We also seek to present insights on the interrelation between accounting and this institution. We used a qualitative methodology and, to collect information, the method of analysis of texts and documents, especially primary sources. The main conclusion is that this entity, the Royal College of Nobles, used double entry bookkeeping in its system of accounting and, despite having corporate governance models, both executive and financial, absolutely innovative for the time, has failed in aspects of pedagogy, such as the inadequacy of curricula and the ineffective control of students’ disruptive behavior.

  7. Gender, Occupation, and Promotion to Management in the Nonprofit Sector : The critical case of Médecins sans Frontières Holland

    NARCIS (Netherlands)

    Damman, Marleen; Heyse, Liesbet; Mills, Melinda

    2014-01-01

    Although one can assume the work values within nonprofit organizations promote gender equality in promotion decisions, there is preliminary evidence that in the nonprofit sector women are underrepresented in higher management positions. Whereas the mechanisms resulting in underrepresentation of

  8. Gender, Occupation, and Promotion to Management in the Nonprofit Sector : The critical case of Médecins sans Frontières Holland

    NARCIS (Netherlands)

    Damman, Marleen; Heyse, Liesbet; Mills, Melinda

    2014-01-01

    Although one can assume the work values within nonprofit organizations promote gender equality in promotion decisions, there is preliminary evidence that in the nonprofit sector women are underrepresented in higher management positions. Whereas the mechanisms resulting in underrepresentation of wome

  9. 浅论企业探矿权经营会计核算方法%A discussion on Enterprise Exploration Right Management Accounting Method

    Institute of Scientific and Technical Information of China (English)

    罗仁武

    2012-01-01

    In allusion to the accounting issues existed in the documents of "Accounting System of Geological Exploration Units", " Notification on Print and Distribution of Enterprises and Geological Exploration Units Exploration Right Accounting Treatment Specifications" issued before 2000, combined with the "Accounting Standards for Enterprises" and "Uniform Accounting System of China National Administration of Coal Geology" newly introduced in 2006, discussed accounting methods in each link of enterprise and state joint contribution carried out follow up developing exploration right operation process. The discussion considered that the initial measurement of enterprise exploration right can only regard as "invisible assets" when geological results obtained, otherwise should carry out accounting as "research and development expenditure". It is advised that during the exploration right prospecting stage, the "research and development expenditure" can be included into "other long-term assets" in balance sheet No amortization invisible assets formed in exploration right, but can depreciate annually. The mining right external transfer and investment can carry out corresponding accounting treatment in term of proportion to the enterprise and state.%针对2000年以前颁布的《地质勘查单位会计制度》、《关于印发企业和地质勘查单位探矿权、采矿权会计处理规定的通知》等文件在探矿权方面存在的会计核算问题,结合2006年新出台的《企业会计准则》与《中国煤炭地质总局统一会计制度》,对由企业和国家共同出资进行后续开发的探矿权运作过程各环节的会计核算方法进行了讨论,认为企业探矿权初始计量只有在获得地质成果时才能视为“无形资产”,否则应作为“研发支出”科目进行核算;并建议在探矿权勘探阶段,可将“研发支出”计入资产负债表的“其他长期资产”项目;对探矿权形成的无形资产

  10. [Mental health, vulnerability and general practice: a study of non-profit health centers in Grenoble].

    Science.gov (United States)

    Dubois-Fabing, Delphine; Pichon, Philippe; Arnevielhe, Alizée; Suscillon, Marie-Paule; Caron, Bruno; Saillard, Fabienne; François, Patrice

    2011-01-01

    Very little research has been conducted on the role of general practitioners (GPs) in mental health care among socioeconomically disadvantaged populations in France. The non-profit community health care centers in Grenoble provide populations living in sensitive urban zones with high quality primary health care that includes a medico-social and prevention dimension. The aim of this study was to measure the prevalence of mental health issues diagnosed by GPs in health care centers, to identify the factors associated with these issues and to describe treatment characteristics. This cross-sectional study focused on general practice consultations in the AGECSA Grenoble health care centers over the course of one week. At the end of each consultation, the GP collected information about the patient, including personal data, psychological disorders, vulnerability, and patient health management. Among the 451 patients included in the study, GPs found that 45.2% of patients were in vulnerable situations and 43% of patients suffered from a mental disorder, including 29% of cases of anxiety and 20% of cases of depression. 44% of patients suffered from a psychological disorder (mental disorder and/or psychological suffering). For these patients, 52.8% of the consultations lasted more than 20 minutes. Their treatment generally included a mental health care follow-up (in 76% of cases), including psychological support (59%) and treatment of functional somatic disorders (46%). The study shows the high prevalence of psychological disorders diagnosed in the patients treated by GPs working in health care centers in disadvantaged urban areas. Research shows that GPs play an important and specific role in mental health care and prevention. An analysis of the organizational methods used in health care centers is highly relevant.

  11. 医疗机构自制制剂成本核算方法分析%Cost Accounting Method of Self-Made Preparations in Medical Institutions

    Institute of Scientific and Technical Information of China (English)

    石嫱; 刘海涛; 庆格乐

    2015-01-01

    目的:为制订合理的医院自制制剂定价方法提供参考。方法将影响当前医院制剂价格的各项成本费用归入直接材料费用、直接工资费用和制造费用3个主要因素,直接材料按实际费用计入成本,直接工资和制造费用按单品种制剂上一年年产值占全年产值的比例分摊,建立制剂价格的计算方法。结果该核算方法比较全面、合理地反映了制剂成本的构成要素。结论制订科学、合理、全面地反映医院制剂价格构成要素的制剂成本核算体系,对于优化资源配置、提高医院制剂为临床服务的能力、保证医院制剂健康和可持续发展具有重要的现实意义。%Objective To provide reference for making the reasonable hospital preparation pricing method. Methods The various costs affecting current hospital preparation price were classified into 3 main factors including direct material cost,direct salary cost and man-ufacturing cost. The direct materials were brought into the costs,the direct salary and manufacturing expenses were performed the prorate distribution according to the proportion of last year annual output value of single preparation accounting for the annual output value to establish the calculation method of preparation price. Results The established accounting method comprehensively and rationally reflect-ed the component elements of preparation costs. Conclusion Formulating a hospital preparation cost accounting system that can scientif-ically,reasonably and comprehensively reflect the component elements of preparation price has an important significance for optimizing the resource configuration,increasing the ability of hospital preparation service for clinic and ensuring healthy and sustainable develop-ment preparations of hospital.

  12. [COMPUTER TECHNOLOGY FOR ACCOUNTING OF CONFOUNDERS IN THE RISK ASSESSMENT IN COMPARATIVE STUDIES ON THE BASE OF THE METHOD OF STANDARDIZATION].

    Science.gov (United States)

    Shalaumova, Yu V; Varaksin, A N; Panov, V G

    2016-01-01

    There was performed an analysis of the accounting of the impact of concomitant variables (confounders), introducing a systematic error in the assessment of the impact of risk factors on the resulting variable. The analysis showed that standardization is an effective method for the reduction of the shift of risk assessment. In the work there is suggested an algorithm implementing the method of standardization based on stratification, providing for the minimization of the difference of distributions of confounders in groups on risk factors. To automate the standardization procedures there was developed a software available on the website of the Institute of Industrial Ecology, UB RAS. With the help of the developed software by numerically modeling there were determined conditions of the applicability of the method of standardization on the basis of stratification for the case of the normal distribution on the response and confounder and linear relationship between them. Comparison ofresults obtained with the help of the standardization with statistical methods (logistic regression and analysis of covariance) in solving the problem of human ecology, has shown that obtaining close results is possible if there will be met exactly conditions for the applicability of statistical methods. Standardization is less sensitive to violations of conditions of applicability.

  13. 41 CFR 102-75.575 - Who notifies non-profit organizations that surplus real property and related personal property to...

    Science.gov (United States)

    2010-07-01

    ... 41 Public Contracts and Property Management 3 2010-07-01 2010-07-01 false Who notifies non-profit... Or Housing Assistance § 102-75.575 Who notifies non-profit organizations that surplus real property... available? HUD notifies eligible non-profit organizations, following guidance in the GSA Customer Guide...

  14. Keeping Public Officials Accountable through Dialogue: Resolving the Accountability Paradox.

    Science.gov (United States)

    Roberts, Nancy C.

    2002-01-01

    Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)

  15. Applying the input-output method to account for water footprint and virtual water trade in the Haihe River basin in China.

    Science.gov (United States)

    Zhao, Xu; Yang, Hong; Yang, Zhifeng; Chen, Bin; Qin, Yan

    2010-12-01

    The virtual water strategy which advocates importing water intensive products and exporting products with low water intensity is gradually accepted as one of the options for solving water crisis in severely water scarce regions. However, if we count the virtual water embodied in imported products as the water saved for a region, we might overestimate the saving by including the virtual water that is later re-exported in association with the proceeded products made from the originally imported products. This problem can be avoided by accounting for the saved water through calculating water footprint (WF) in domestic final consumptive products. In this paper, an input-output analysis (IOA) based on the water footprint accounting framework is built to account for WF and virtual water trade of final consumptive products in the water stressed Haihe River basin in China for the year 1997, 2000, and 2002. The input-output transaction tables of the three years are constructed. The results show WF of 46.57, 44.52, and 42.71 billion m(3) for the three years, respectively. These volumes are higher than the water used directly in the corresponding years in the basin. A WF intensity (WFI) indicator is then used to assess if the economic activities in the basin are consistent with the virtual water strategy. The temporal change of the WFI is also decomposed by the index number analysis method. The results showed that the basin was silently importing virtual water through the trade of raw and processed food commodities under the background of the whole economic circulation.

  16. Consequences of Accounting Standards

    Institute of Scientific and Technical Information of China (English)

    Cai Mingyue

    2009-01-01

    The first part of this article consists in attempting to highlight the importance of concerning about the economic consequences and introducing the foundation of economic consequence theory, proposing that the accounting standard is not only a kind of technical standard, it also has the economic consequences, so it becomes the object which all quarters special interest group gambles to get latent profit. After general characterization of the economic consequences in the second part, the article gives a description of the influences the change of accounting standards bring to the government, the ordinary investors and creditors, the auditors, and the enterprise, establishing a framework that how those groups react as the economic consequences in the third part. The fourth section compare technical theory and accounting standards theory, links the basic norms of accounting such as conservatism, relevance and reliability to the methods of escaping the harm of economic consequences, then proposes some specific methods in the formuhtion of accounting standard. Finally, the article utilizes the methods to settle the problems appearing in Chinese market.

  17. Income tax application into the accounting of sports clubs in the Czech republic

    Directory of Open Access Journals (Sweden)

    Radmila Herzánová

    2010-06-01

    Full Text Available Sports clubs are non-profit organizations the mission of which is mainly concerned with sports activities, but often supplemented by other activities such as provision of sports and educational trainings or of social events promoting healthy life style. To gain income, sports clubs often do business in the fields somehow related to sports, as is tourism, outdoor management training, provision of assessment centres, etc. All activities of such organisations have to be accounted in the right way according to their nature in order to satisfy the Income Tax regulations. Non-profit organisations lack quality and up-to-date expert literature on this topic which would help them to reveal frequent mistakes in their accounting and tax reporting. Moreover, the management of sports clubs often underestimates the importance of precise accounting and tax management. Nowadays the accounting of non-profit sports organisations has been gaining more interest by tax administrators and sports clubs may have to reassess some of their accounting procedures. This article deals with ambiguous statements in the Act on Income Tax and with difficult employment of such regulations into the accounting of sports clubs.

  18. 论通货膨胀会计对传统会计基本理论和方法的推动和发展%The Promotion and Development of Inflation Accounting on Traditional Accounting Basic Theory and Method

    Institute of Scientific and Technical Information of China (English)

    刘振伟

    2014-01-01

    通货膨胀直接干扰了人们对企业经济活动的正确判断。2007年美国次贷危机爆发以来,我国也面临着巨大的通货膨胀压力。运用通货膨胀会计可以提高会计信息的质量。一直以来,我们国家人民币形成了外升内贬的奇怪情况,持续上涨的物价水平严重困扰着政府的决策者和企业的经营发展。越来越多的企业开始研究和探讨通货膨胀会计。我国通货膨胀会计模式的研究应未雨绸缪,而西方发达国家通货膨胀会计研究和实施经验对我国也有积极的借鉴意义。%The inflation directly interferes with the people to judge the economic activities of enterprises. Since the outbreak of the subprime mortgage crisis in 2007 America, China also faces enormous pressure of inflation. Using inflation accounting can improve the quality of accounting information. All along, we formed a strange circumstances or internal devaluation of national currency, the continuing rise in the price level seriously troubled government policymakers and business development. Research and discussion of inflation accounting began in more and more enterprises. Research on inflation accounting models in China should save, while inflation accounting research and practice experience of the western developed countries also has a positive significance to China.

  19. Unwanted horses: The role of nonprofit equine rescue and sanctuary organizations.

    Science.gov (United States)

    Holcomb, K E; Stull, C L; Kass, P H

    2010-12-01

    Closure of US equine slaughter facilities in 2007 along with the concomitant economic recession have contributed to a sharp increase in the number of unwanted horses throughout the United States, with estimates totaling 100,000 horses per year. The objective of the study was to obtain comprehensive data regarding nonprofit organizations caring for unwanted horses, along with the characteristics and outcome of horses relinquished to these organizations. Nonprofit organizations that accept relinquished equines were contacted to participate in a 90-question survey. Responding organizations (144 of 326 eligible) in 37 states provided information on 280 cases representative of the 7,990 horses relinquished between 2007 and 2009. Data collected characterized these organizations as being in existence for 6 yr, financially supported through donations and personal funds, dedicated to the care of only 10 to 20 horses on a property of just over 30 acres, and reliant on volunteers for help. Funding was the greatest challenge to continued operation of nonprofit equine organizations, with maintenance costs for the care of a relinquished horse averaging $3,648 per year. Financial hardship, physical inability, or lack of time to care for the horses by owners were the most common reasons for relinquishment, followed by seizure through law enforcement agencies for alleged neglect or abuse. Relinquished horses consisted of mostly light horse breeds (79.3%), with Thoroughbreds and Quarter Horses as the most represented breeds. The age of relinquished horses ranged from 3 d to 42 yr old (12.4 ± 0.5 yr). About one-half of the horses entered in the survey were considered unhealthy due to illness, injury, lameness, or poor body condition. For every 4 horses relinquished to a nonprofit organization, only 3 horses were adopted or sold between 2006 and 2009, and many organizations had refused to accept additional horses for lack of resources. The estimated maximum capacity for the 326

  20. THE CHANGING ROLE OF PRIVATE, NONPROFIT ORGANIZATIONS IN THE DEVELOPMENT AND DELIVERY OF HUMAN SERVICES IN THE UNITED STATES.

    Science.gov (United States)

    Norris-Tirrell, Dorothy

    2014-01-01

    With diverse missions and multiple service provision strategies, nonprofit human services organizations have worked individually and collaboratively to create responses to social problems throughout the history of United States. This article highlights the important historic roots of the sector in understanding the scope and breadth of nonprofit human service organizations today. Challenges influencing this set of organizations, including the competing values of contracting out versus collaboration and the push-pull of grassroots or community-based versus professionalized orientations, are discussed. The article closes with important questions for nonprofit leaders and policymakers about the role of government in the human services arena.

  1. An empirical comparison between the board's strategic role in nonprofit hospitals and in for-profit industrial firms.

    Science.gov (United States)

    Judge, W Q; Zeithaml, C P

    1992-04-01

    As the health care environment becomes more competitive, nonprofit hospitals are under pressure to adopt for-profit business practices. Based on an extensive field study, this research examines the central issue of organizational governance by comparing the strategic roles of nonprofit hospital boards with for-profit industrial boards. The results show that nonprofit hospital boards are generally more involved in the strategic decision process than their for-profit counterparts. If this governance activity is seen as desirable, hospital boards should exercise caution in emulating for-profit board practices.

  2. Analysis of methods for evaluating environmental costs: a view from environmental accounting research. case: construction of highway, vía al mar Cartagena-Barranquilla section 1

    Directory of Open Access Journals (Sweden)

    José Julio Vergara Arrieta

    2016-11-01

    Full Text Available This document is the first breakthrough in the research project entitled “Measurement and assessment of social and environmental costs of Dual Carriageway Vía al Mar Cartagena- Barranquilla section 1 Barrio Crespo – Entrance Villages Tierra Baja and Puerto Rey” funded by the University of San Buenaventura Cartagena. In it the conclusions of the search and theoretical-critical analysis of the different methods, methodologies or techniques that address the issue of valuation of environmental quality in order to develop the first approaches to valuation exercise environmental costs are collected. The position for the present analysis is adopted from an investigative standpoint of accounting field, based on performing and / or environmental reality heterodox approaches.

  3. 碳足迹的概念和核算方法研究进展%Review of Carbon Footprint: Definitions and Accounting Methods

    Institute of Scientific and Technical Information of China (English)

    计军平; 马晓明

    2011-01-01

    The concept of carbon footprint provides new perspective on impact of human activities on climate change. In this paper we investigate the definitions and accounting methods of carbon footprint by reviewing related studies. A widely accepted definition of carbon footprint does not exist. After analyzing units, scope of emissions and system boundaries about carbon footprint in existing literatures, we propose a definition. A widely accepted method for accounting carbon footprint does not exist either. Instead, three methods are frequently used to calculate carbon footprint separately, that is input-output analysis, life cycle assessment, and hybrid LCA. We analyze theories, scopes of application, advantages and disadvantages, and applications of these three methods. Finally, we suggest some research areas of carbon footprint, which are related to methods, applications and uncertainty.%碳足迹提供了分析人类活动对气候变化影响的新视角.从概念和核算方法两个方面对有关碳足迹的研究进行了分析:(1)概念上,碳足迹目前无统一的定义.在分析度量单位、温室气体种类及系统边界的基础上,文章提出了碳足迹的建议定义.(2)方法上,碳足迹目前无统一的核算方法.投入产出分析、生命周期评价及混合生命周期评价是三种主要的核算方法.文章对这三种方法的原理、适用范围、优缺点及应用情况进行了分析.最后,从方法、应用和不确定性三个方面对碳足迹研究作了展望.

  4. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

    Full Text Available The article is focused on the issues of efficient use of different methods of tax accounting for the optimization of income tax expenses and their consolidation in corporate accounting policy. The article makes reasoned conclusions, concerning optimal selection of depreciation methods for tax and bookkeeping accounting and their consolidation in corporate accounting policy and consolidation of optimal methods of cost recovery in production, considering business environment. The impact of the selected methods on corporate income tax rates and corporate property tax rates was traced and tax recovery was estimated.

  5. ACCOUNTING CONVERGENCE ON ECONOMIC CRISIS

    Directory of Open Access Journals (Sweden)

    HOLBAN ONCIOIU IONICA

    2010-12-01

    Full Text Available If normalization accounting is the process of harmonizing the presentation of financial statements, accounting methods and terminology, accounting convergence is the process by which accounting standards are developed in a way that is able to lead to the same fact or purpose, by highlighting the similarity of national - regional - international. This paper put in light the importance of the normalization and harmonization process, what its done in and what we have to do for that in Romania.

  6. Accounting fraud detection and prevention

    OpenAIRE

    DICHTLOVÁ, Anna

    2009-01-01

    The purpose, of my thesis, was to extend results of my previous thesis concerning ethics in accounting. Mainly in the field of accounting fraud detection and prevention. First, I referred to ethics in accounting, financial fraud, risks resulting from its insufficient sentencing and specific types of fraud. Secondly, I described methods of accounting fraud detection and prevention. Among others internal audit, whistleblowing, software, preventive controls, confirmation of work history and educ...

  7. Issues Of Managerial Accounting Methodology

    Directory of Open Access Journals (Sweden)

    Barulina E.V

    2012-03-01

    Full Text Available This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

  8. INTERPRETATION, COPING & ACCOUNTABILITY IN SOCIAL ACCOUNTING

    OpenAIRE

    Lehman, Glen

    2013-01-01

    Many accountants and accounting theorists believe that objective accounts of the external world are possible. This paper critiques such arguments via an examination of the ethical assumptions underpinning social and environmental accounting. In the early 1990s, David Solomons and Tony Tinker debated the idea that accounting was a fair, just and neutral means to represent reality. On the one hand, Tinker argued that accounting reports are simply artificial constructions and are not objectiv...

  9. Leading, Following or Complementing in Economic Crisis: A Conceptual Model Illustrating Nonprofit Relationships with Public Schools

    Directory of Open Access Journals (Sweden)

    Laurie Paarlberg

    2014-05-01

    Full Text Available Public and nonprofit organizations, entwined in the delivery of public goods and services, are in the midst of challenging economic times. In these circumstances, sound collaborative leadership may help bridge budget and program service delivery shortfalls. In this paper, we examine the administrative dynamics of mutual reliance between two prominent public and nonprofit organizations: public schools and parent-teacher groups (PTGs. We conclude that the partnership is changing as a result of external, economic forces. In essence, we are seeing a threat-rigidity response. The economic crisis may be responsible for causing PTGs to narrow their range of activities away from broader strategic issues that can be addressed through their confrontation activities and advocacy mission towards a narrower focus on classroom activities that protect core school operations, namely instruction.

  10. ‘Value for Whom, by Whom’: Investigating Value Constructs in Non-Profit Project Portfolios

    Directory of Open Access Journals (Sweden)

    Karyne Cheng Siew Ang

    2016-11-01

    Full Text Available In most non-profit organisations (NPOs, there are multiple programs, projects or initiatives running simultaneously. The management of multiple projects in organisations can be coined as project portfolio management (PPM (Archer & Ghasemzadeh 1999; Pennypacker & Dye 2002.  In any project-based organisation, it is critical that selected projects align with and deliver the organisation’s strategy or mission. Decisions about project funding are strategic decisions, particularly when there are resource limitations. In PPM decision making, the allocation of resources to projects requires a clear judgement of value across multiple perspectives. Value has often been expressed in financial terms, however increasingly research indicates that non-financial considerations are equally important in evaluating value. A key task in project portfolio management is to maximise value across the portfolio.  However, value can be a subjective notion, as each person may have different expectations of what is valuable. The involvement of diverse stakeholder interests could create complexities in decision making in non-profit organisations due to value being interpreted in different ways by the stakeholders. Furthermore in order to achieve its purpose, non-profits depend heavily on donors, patrons and sponsors - stakeholders who contribute to the portfolio but are often not the direct recipients of the services provided by the non-profit organisation (Kaplan 2012. Non-profit portfolios often compete with other initiatives for resources and attention from the same donors and sponsors, and may need to constantly justify the value they provide to these stakeholders. Most research about value in PPM has been conducted in the ‘for-profit’ sector. Recent value-based studies in the project portfolio field stress the importance of considering both commercial and non-commercial value in portfolio decision making (Killen, du Plessis & Young 2012; Kopman 2013; Martinsuo

  11. Social Media and the Social Good: How Nonprofits Use Facebook to Communicate with the Public

    CERN Document Server

    Saxton, Gregory D; Chiu, I-Hsuan; Feng, Bo

    2012-01-01

    In this study, we examine the social networking practices of the 100 largest nonprofit organizations in the United States. More specifically, we develop a comprehensive classification scheme to delineate these organizations' use of Facebook as a stakeholder engagement tool. We find that there are 5 primary categories of Facebook "statuses", which can be aggregated into three key dimensions - "information", "community", and "action". Our analysis reveals that, though the "informational" use of Facebook is still significant, nonprofit organizations are better at using Facebook to strategically engage their stakeholders via "dialogic" and "community-building" practices than they have been with traditional websites. The adoption of social media seems to have engendered new paradigms of public engagement.

  12. In for the long haul: knowledge translation between academic and nonprofit organizations.

    Science.gov (United States)

    Jansson, S Mikael; Benoit, Cecilia; Casey, Lauren; Phillips, Rachel; Burns, David

    2010-01-01

    Although scientists are continually refining existing knowledge and producing new evidence to improve health care and health care delivery, far too little scientific output finds its way into the tool kits of practitioners. Likewise, the questions that clinicians would like to be answered all too rarely get taken up by researchers. In this article we focus on knowledge translation challenges accompanying a longitudinal research program with nonprofit organizations providing direct and indirect health and social services to disadvantaged groups in one region of Canada. Three essential factors influencing authentic and reciprocal knowledge transfer and utilization between nonprofit service providers and researchers are discussed: strong institutional partnerships, the use of skilled knowledge brokers, and the meaningful involvement of frontline personnel.

  13. State power and elite autonomy: The board interlock network of Chinese non-profits

    CERN Document Server

    Ma, Ji

    2016-01-01

    In response to failures of central planning, the Chinese government has experimented not only with free-market trade zones, but with allowing non-profit foundations to operate in a decentralized fashion. A network study shows how these foundations have connected together by sharing board members, in a structural parallel to what is seen in corporations in the United States. This board interlock leads to the emergence of an elite group with privileged network positions. While the presence of government officials on non-profit boards is widespread, state officials are much less common in a subgroup of foundations that control just over half of all revenue in the network. This subgroup, associated with business elites, not only enjoys higher levels of within-elite links, but even preferentially excludes government officials from the nodes with higher degree. The emergence of this structurally autonomous sphere is associated with major political and social events in the state-society relationship.

  14. Give Me a Like: How HIV/AIDS Nonprofit Organizations Can Engage Their Audience on Facebook.

    Science.gov (United States)

    Huang, Yu-Chao; Lin, Yi-Pin; Saxton, Gregory D

    2016-12-01

    With the rapid proliferation and adoption of social media among healthcare professionals and organizations, social media-based HIV/AIDS intervention programs have become increasingly popular. However, the question of the effectiveness of the HIV/AIDS messages disseminated on social media has received scant attention in the literature. The current study applies content analysis to examine the relationship between Facebook messaging strategies employed by 110 HIV/AIDS nonprofit organizations and audience reactions in the form of liking, commenting, and sharing behavior. The results reveal that HIV/AIDS nonprofit organizations often use informational messages as one-way communication with their audience instead of dialogic interactions. Some specific types of messages, such as medication-focused messages, engender better audience engagement; in contrast, event-related messages and call-to-action messages appear to translate into lower corresponding audience reactions. The findings provide guidance to HIV/AIDS organizations in developing effective social media communication strategies.

  15. Implementing New Methods of Laser Marking of Items in the Nuclear Material Control and Accountability System at SSC RF-IPPE: An Automated Laser Marking System

    Energy Technology Data Exchange (ETDEWEB)

    Regoushevsky, V I; Tambovtsev, S D; Dvukhsherstnov, V G; Efimenko, V F; Ilyantsev, A I; Russ III, G P

    2009-05-18

    For over ten years SSC RF-IPPE, together with the US DOE National Laboratories, has been working on implementing automated control and accountability methods for nuclear materials and other items. Initial efforts to use adhesive bar codes or ones printed (painted) onto metal revealed that these methods were inconvenient and lacked durability under operational conditions. For NM disk applications in critical stands, there is the additional requirement that labels not affect the neutron characteristics of the critical assembly. This is particularly true for the many stainless-steel clad disks containing highly enriched uranium (HEU) and plutonium that are used at SSC RF-IPPE for modeling nuclear power reactors. In search of an alternate method for labeling these disks, we tested several technological options, including laser marking and two-dimensional codes. As a result, the method of laser coloring was chosen in combination with Data Matrix ECC200 symbology. To implement laser marking procedures for the HEU disks and meet all the nuclear material (NM) handling standards and rules, IPPE staff, with U.S. technical and financial support, implemented an automated laser marking system; there are also specially developed procedures for NM movements during laser marking. For the laser marking station, a Zenith 10F system by Telesis Technologies (10 watt Ytterbium Fiber Laser and Merlin software) is used. The presentation includes a flowchart for the automated system and a list of specially developed procedures with comments. Among other things, approaches are discussed for human-factor considerations. To date, markings have been applied to numerous steel-clad HEU disks, and the work continues. In the future this method is expected to be applied to other MC&A items.

  16. Regulation of executive compensation at nonprofit health care organizations: coming changes?

    Science.gov (United States)

    Bjork, David Albert

    2010-01-01

    Executive compensation in health care organizations, particularly tax-exempt organizations, has come under increasing scrutiny in recent years. This paper identifies the implications for tax-exempt health care organizations of recent efforts to regulate executive pay, as well as some changes that the boards of nonprofit health care providers and insurers should consider to minimize the case for further scrutiny and regulation of their executive pay practices.

  17. Strategic communication management in the non-profit sector:  a simplified model

    OpenAIRE

    11714166 - Wiggill, Magrita Nicolene

    2011-01-01

    A model for strategic communication management was developed in South Africa on the basis of the excellence study and relationship management theories. This normative, theoretical model has been applied as part of a project in non-profit organisations (NPOs), government institutions and small-to-medium sized companies. However, the operational reality of organisations' communication practices has not been measured against the model. It was therefore the objective of this article to comprehend...

  18. Designing and implementing a balanced scorecard: lessons learned in nonprofit implementation.

    Science.gov (United States)

    Gumbus, Andra; Wilson, Tom

    2004-01-01

    The balanced scorecard has been referred to as the management innovation of the century, and extensive articles have been written using case studies of organizations that use this performance measurement system. This article addresses the key issues of design and implementation with a step-by-step guide to how to design a balanced scorecard and lessons to avoid implementation problems in government and nonprofit settings.

  19. Ethical climates in for-profit, nonprofit, and government skilled nursing facilities: managerial implications for partnerships.

    Science.gov (United States)

    Filipova, Anna A

    2011-01-01

    This study investigates ethical climates in government, nonprofit, and for-profit nursing homes and determines their similarities and differences. Surveys were collected from 656 (21.4%) licensed nurses who worked in 100 skilled nursing facilities in one Midwestern state. Shared law and code and caring ethical climates were identified across the 3 sector nursing homes. Those climates were also polarized. Important implications were drawn for consideration of ethical perceptions of each sector during negotiations and contract management.

  20. Strategic planning models in public and non-profit sport organizations

    Directory of Open Access Journals (Sweden)

    ELENA THEAKOU

    2007-01-01

    Full Text Available Strategic planning is widely used by organisations, as itis an integral part of strategy. The present study tackles thetopic of strategic planning as it is developed by public andnon-profit organizations and provides an extensive review ofliterature in the area of the development and role of strategic planning within strategic management and the way it is adopted by public and non-profit organizations. For the purposes of this paper, five models of strategic planning have been discussed with the belief that they describe better the models that can be approached and developed by public and non-profit organizations in the area of sport. This article aims at partly contributing to the theoretical discussion concerning the ability of organizations to integrate and deploy strategic planning. For this study we examined a non-profitsport organization in British Columbia, Canada. The authorspropose that public and non-profit sport organizations shoulddevelop their own model of strategic planning, which mayhelp them to think and act strategically.