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

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.

Profits for nonprofits: find a corporate partner.

Science.gov (United States)

Andreasen, A R

1996-01-01

Here's a familiar story. A nonprofit organization joins forces with a corporation in a caused-related marketing campaign. It seems like a win-win deal, but the nonprofit--and the media--find out several weeks into the campaign that the corporation's business practices are antithetical to the nonprofit's mission. The nonprofit's credibility is severely damaged. Is the moral of the story that nonprofits should steer clear of alliances with for-profit organizations? Not at all, Alan Andreasen says. Nonprofit managers can help their organizations avoid many of the risks and reap the rewards of cause-related marketing alliances by thinking of themselves not as charities but as partners in the marketing effort. More than ever, nonprofits need what many companies can offer: crucial new sources of revenue. But nonprofits offer corporate partners a great deal in return: the opportunity to enhance their image--and increase the bottom line--by supporting a worthy cause. Consider the fruitful partnership between American Express and Share Our Strength, a hunger-relief organization. Through the Charge Against Hunger program, now in its fourth year, American Express has helped contribute more than +16 million to SOS. In return, American Express has seen an increase in transactions with the card and in the number of merchants carrying the card. How can nonprofit managers build a successful partnership? They can assess their organization to see how it can add value to a corporate partner. They can identify those companies that stand to gain the most from a cause-related marketing alliance. And they can take an active role in shaping the partnership and monitoring its progress.

7 CFR 1770.12 - Supplementary accounts.

Science.gov (United States)

2010-01-01

... AGRICULTURE (CONTINUED) ACCOUNTING REQUIREMENTS FOR RUS TELECOMMUNICATIONS BORROWERS Uniform System of... shall be changed to conform with the State's accounting system. (b) In addition to the accounts set forth in § 1770.15, cooperative or other nonprofit borrowers shall maintain the supplementary accounts...

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.

'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.

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.

Financial Ratio Analysis Comes to Nonprofits.

Science.gov (United States)

Chabotar, Kent John

1989-01-01

To evaluate their financial health, a growing number of colleges, universities, and other nonprofit organizations are using financial ratio analysis, a technique used in business. The strengths and weaknesses of ratio analysis are assessed and suggestions are made on how nonprofits can use it most effectively. (Author/MLW)

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.

Start-Up Funding Intentions Among Nascent Nonprofit Entrepreneurs: An Exploratory Investigation

Directory of Open Access Journals (Sweden)

Fredrik O. Andersson

2018-04-01

Full Text Available This paper explores the start-up funding intentions of nascent nonprofit entrepreneurs, i.e., individuals in the process of creating a new formal nonprofit organization. The main questions being examined are from which sources nascent nonprofit entrepreneurs anticipate to obtain start-up funding from, how much start-up funding nascent nonprofit entrepreneurs anticipate they will need to formally launch their new nonprofit, and if there are any differences in funding intentions among nascent nonprofit entrepreneurs with and without previous start-up experience. The results from a survey of 103 nascent nonprofit entrepreneurs in Kansas City are presented and contrasted with existing research on funding of new nonprofit organizations. The results show an apparent preference for start-up funding from philanthropic grants and private donations, along with personal contributions of the founder(s.

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...

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…

Nonprofit Management Education in MPA Programs: Lessons for Successful Track Building

Science.gov (United States)

Gerlach, John David

2016-01-01

As the American nonprofit sector continues to grow, so does interest in nonprofit management graduate education. MPA programs play a significant role in preparing students for work in the nonprofit field. This article examines nonprofit management as an area of graduate study, paying particular attention to how NASPAA-accredited MPA programs…

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.

Application of relationship marketing in non-profit organisations ...

African Journals Online (AJOL)

Application of relationship marketing in non-profit organisations involved in the provision of sport and recreational services. ... A variety of factors have over time contributed to a need for marketing in non-profit ... AJOL African Journals Online.

10 CFR 603.620 - Financial management standards for nonprofit participants.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Financial management standards for nonprofit participants... Financial Matters § 603.620 Financial management standards for nonprofit participants. So as not to force... organization, expenditure-based TIA requirements for the financial management system of any nonprofit...

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.

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.

Budgeting in Nonprofit Organizations.

Science.gov (United States)

Kelly, Lauren

1985-01-01

This description of the role of budgets in nonprofit organizations uses libraries as an example. Four types of budgets--legislative, management, cash, and capital--are critiqued in terms of cost effectiveness, implementation, and facilitation of organizational control and objectives. (CLB)

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

Science.gov (United States)

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

2013-01-01

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. PMID:23543882

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.

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...

Firms, nonprofits, and cooperatives : A theory of organizational choice

NARCIS (Netherlands)

Herbst, Patrick; Prüfer, Jens

We formalize the difference between profit-maximizing firms, nonprofits, and cooperatives and identify optimal organizational choice in a model of quality provision. Firms provide lowest and nonprofits highest levels of quality. Efficiency, however, depends on the competitive environment, the

Firms, Nonprofits, and Cooperatives : A Theory of Organizational Choice

NARCIS (Netherlands)

Herbst, P.; Prüfer, J.

2007-01-01

Abstract This paper formalizes the difference between firms, nonprofits, and cooperatives and identifies optimal organizational choice. In a model of quality provision, we find a clear ranking of quality produced: Firms provide lowest and nonprofits highest levels of quality. Efficiency, however,

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 for software lending by nonprofit libraries. (a) Definition. A Warning of Copyright for Software... packaging that contains the computer program which is lent by a nonprofit library for nonprofit purposes. (b...

Firms, Nonprofits, and Cooperatives : A Theory of Organizational Choice

NARCIS (Netherlands)

Herbst, P.; Prüfer, J.

2007-01-01

This paper formalizes the difference between firms, nonprofits, and cooperatives and identifies optimal organizational choice. In a model of quality provision, we find a clear ranking of quality produced: Firms provide lowest and nonprofits highest levels of quality. Efficiency, however, depends on

The Influence of Marketing Scholarship’s Legacy on Nonprofit Marketing

OpenAIRE

Wymer, Walter

2013-01-01

This inquiry contributes to the literature on the development of “nonprofit marketing thought” by describing how the field’s early period established a legacy effect on nonprofit marketing scholarship to the present day. This qualitative work uses a wide variety of sources from a protracted historical period in order to more fully inform a perspective on the relevant issues that have influenced the development of nonprofit marketing scholarship. The investigation suggests that, although the d...

Non-Profit Organizations in a Bureaucratic Environment

OpenAIRE

Grout, Paul; Schnedler, Wendelin

2008-01-01

How does the environment of an organization influence whether workers voluntarily provide effort? We study the power relationship between a non-profit unit (e.g. university department, NGO, health trust), where workers care about the result of their work, and a bu- reaucrat, who supplies some input to the non-profit unit, but has opportunity costs in doing so (e.g. Dean of faculty, corrupt representative, government agency). We find that marginal changes in the balance of power eventually hav...

34 CFR 75.51 - How to prove nonprofit status.

Science.gov (United States)

2010-07-01

... Education Office of the Secretary, Department of Education DIRECT GRANT PROGRAMS General Eligibility for A... a nonprofit organization. (See the definition of nonprofit in 34 CFR 77.1.) (b) An applicant may... Revenue Service currently recognizes the applicant as an organization to which contributions are tax...

Non-profit Drug Research and Development at a Crossroads.

Science.gov (United States)

Jarosławski, Szymon; Toumi, Mondher; Auquier, Pascal; Dussart, Claude

2018-02-07

In wealthy nations, non-profit drug R&D has been proposed to reduce the prices of medicines. We sought to review the ethical and economic issues concerning non-profit drug R&D companies, and the possible impact that their pricing strategy may have on the innovation efforts from for-profit companies targeting the same segment of the pharmaceutical market. There are two possible approaches to pricing drugs developed by non-profit R&D programs: pricing that maximises profits and "affordable" pricing that reflects the cost of manufacturing and distribution, plus a margin that ensures sustainability of the drug supply. Overall, the non-profits face ethical challenges - due to the lack of resources, they are unable to independently commercialize their products on a large scale; however, the antitrust law does not permit them to impose prices on potential licensees. Also, reduced prices for the innovative products may result in drying the for-profit R&D in the area.

Nonprofit to for-profit conversions by hospitals, health insurers, and health plans.

Science.gov (United States)

Needleman, J

1999-01-01

Conversion of hospitals, health insurers, and health plans from nonprofit to for-profit ownership has become a focus of national debate. The author examines why nonprofit ownership has been dominant in the US health system and assesses the strength of the argument that nonprofits provide community benefits that would be threatened by for-profit conversion. The author concludes that many of the specific community benefits offered by nonprofits, such as care for the poor, could be maintained or replaced by adequate funding of public programs and that quality and fairness in treatment can be better assured through clear standards of care and adequate monitoring systems. As health care becomes increasingly commercialized, the most difficult parts of nonprofits' historic mission to preserve are the community orientation, leadership role, and innovation that nonprofit hospitals and health plans have provided out of their commitment to a community beyond those to whom they sell services.

Organizational restructuring, government control and loss of legitimacy following an organizational crisis: the case of Israel's nonprofit human services.

Science.gov (United States)

Mano, Rita; Rosenberg, Dennis

2014-01-01

The study explores organizational restructuring following the occurrence of a crisis. Restructuring activities following an intervention are considered here to be indicators of an organization's loss of legitimacy because they have lost their independent status, a basic characteristic of nonprofit human settings. The study shows that according to the Resource Based View of organization restructuring--experienced as downsizing, neglecting and abandoning of projects--organizations are affected by (a) government intervention in decision making; (b) higher demands for accountability; and (c) higher evaluations of performance gaps. On the basis of the study of a sample of 138 Nonprofit Human Services in Israel, the results show that the higher the level of restructuring, the higher the level of legitimacy. However, organization location in metropolitan areas moderates the link between restructuring and legitimacy loss. We conclude that Israel's nonprofit human services being overly dependent on goverhment funding are more prone to restructuring and losing legitimacy following organizational crisis.

The Role of Local Governmental Funding in Nonprofit Survival

Directory of Open Access Journals (Sweden)

Karl Besel

2001-05-01

Full Text Available Nonprofit social service organizations in America originally relied on private donations and charitable events to sustain their operations. As the number of nonprofit organizations has proliferated over the last few decades, so has nonprofit dependency on governmental and other sources of revenue. A case study design was used to examine factors that have impacted the survival of the original Indiana Youth Service Bureaus. This study highlights salient factors that influence survival and explores the characteristics and circumstances of selected organizations that enhance their sustainability. The findings suggest that social work administrators need to foster long-term relationships with local funders as a means of enhancing organizational survival.

Revenue Sources and Social Media Engagement Among Environmentally Focused Nonprofits

Directory of Open Access Journals (Sweden)

John R. McCaskill

2017-12-01

Full Text Available This study examines social media efforts among environmentally focused nonprofits. A survey of environmentally focused nonprofits revealed that more than half of these organizations receive government funding. Prior research demonstrates social media is an efficient medium in which to simultaneously communicate with multiple stakeholders. However, stakeholder engagement is likely tied with the need to raise funds. From that basis, we discuss social media use among nonprofits and develop hypotheses about differences in social media use among organizations receiving government funds and those not receiving government funds. Our hypotheses are rooted in resource dependency theory (RDT and dialogic communication theory (DCT. We test our hypotheses on data from environmentally focused nonprofits by comparing the levels of social media engagement with varying levels of their total funding provided by government grants to determine if there is a correlation with the level of public engagement via social media. We find the level of engagement on the social media site Facebook is lower for government-funded environmental nonprofits than privately funded ones. The findings of reduced social media engagement and the dependence upon government funding versus private funding supports the precepts of resource dependency theory.

The Influence of Marketing Scholarship’s Legacy on Nonprofit Marketing

Directory of Open Access Journals (Sweden)

Walter Wymer

2013-09-01

Full Text Available This inquiry contributes to the literature on the development of “nonprofit marketing thought” by describing how the field’s early period established a legacy effect on nonprofit marketing scholarship to the present day. This qualitative work uses a wide variety of sources from a protracted historical period in order to more fully inform a perspective on the relevant issues that have influenced the development of nonprofit marketing scholarship. The investigation suggests that, although the debate on whether or not marketing is a science was nominally resolved years ago, the origins of marketing scholarships as an applied business discipline remain influential. The effects on this influence is a body of research that is fragmented, conflicted, sometimes invalid, and has produced few general theories indicative of a social science. Recommendations are offered for improving the quality of nonprofit marketing scholarship.

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

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

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

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…

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.

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…

77 FR 67285 - Debris Removal: Eligibility of Force Account Labor Straight-Time Costs Under the Public...

Science.gov (United States)

2012-11-09

... more of its projects. The Appropriations Act did not authorize the participation of private non-profit... accelerate the nation's recovery by maximizing the use of force account labor. A 2011 Department of Homeland... States, Indian Tribal governments, local governments, as well as certain private non-profit organizations...

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.

Social media for non-profit organizations in Vietnam

OpenAIRE

Nguyen, Thy

2016-01-01

The thesis presents about social media in general and social media for non-profit organizations in Vietnam in particular. The writer wanted to explore the disadvantages that non-profits in Vietnam face when using social media and search for recommendations which helps them to use it more efficiently. In the theoretic part, core concepts related to social media were introduced, namely, definition of social media, its types, the popular platforms, situation of social media in Vietnam, pros...

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.

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

Directory of Open Access Journals (Sweden)

QIAN HU

2017-12-01

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.

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.

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…

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.

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.

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…

Comparing the Value of Nonprofit Hospitals' Tax Exemption to Their Community Benefits.

Science.gov (United States)

Herring, Bradley; Gaskin, Darrell; Zare, Hossein; Anderson, Gerard

2018-01-01

The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association's (AHA) Annual Survey to compare the value of community benefits with the tax exemption. We contrast nonprofit's total community benefits to what for-profits provide and distinguish between charity and other community benefits. We find that the value of the tax exemption averages 5.9% of total expenses, while total community benefits average 7.6% of expenses, incremental nonprofit community benefits beyond those provided by for-profits average 5.7% of expenses, and incremental charity alone average 1.7% of expenses. The incremental community benefit exceeds the tax exemption for only 62% of nonprofits. Policymakers should be aware that the tax exemption is a rather blunt instrument, with many nonprofits benefiting greatly from it while providing relatively few community benefits.

26 CFR 1.6655-6 - Methods of accounting.

Science.gov (United States)

2010-04-01

... of accounting method. Corporation ABC, a calendar year taxpayer, uses an accrual method of accounting... 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...

EPA for Businesses and Non-Profits

Science.gov (United States)

Information and links to EPA web pages that are meant to help businesses and non-profits adhere to EPA regulations and otherwise protect the environment, take advantage of opportunities to collaborate with the EPA, and find training EPA training programs.

State-Level Community Benefit Regulation and Nonprofit Hospitals' Provision of Community Benefits.

Science.gov (United States)

Singh, Simone R; Young, Gary J; Loomer, Lacey; Madison, Kristin

2018-04-01

Do nonprofit hospitals provide enough community benefits to justify their tax exemptions? States have sought to enhance nonprofit hospitals' accountability and oversight through regulation, including requirements to report community benefits, conduct community health needs assessments, provide minimum levels of community benefits, and adhere to minimum income eligibility standards for charity care. However, little research has assessed these regulations' impact on community benefits. Using 2009-11 Internal Revenue Service data on community benefit spending for more than eighteen hundred hospitals and the Hilltop Institute's data on community benefit regulation, we investigated the relationship between these four types of regulation and the level and types of hospital-provided community benefits. Our multivariate regression analyses showed that only community health needs assessments were consistently associated with greater community benefit spending. The results for reporting and minimum spending requirements were mixed, while minimum income eligibility standards for charity care were unrelated to community benefit spending. State adoption of multiple types of regulation was consistently associated with higher levels of hospital-provided community benefits, possibly because regulatory intensity conveys a strong signal to the hospital community that more spending is expected. This study can inform efforts to design regulations that will encourage hospitals to provide community benefits consistent with policy makers' goals. Copyright © 2018 by Duke University Press.

Factor analysis of financial and operational performance measures of non-profit hospitals.

Science.gov (United States)

Das, Dhiman

2009-01-01

To understand the important dimensions of the financial and operational performance of non-profit hospitals. Secondary data for non-profit US hospitals between 1996 and 2004. I use iterative principal factor analysis of hospitals' financial and operational ratios for each year of the study. For factor interpretation, I use oblique rotation. Financial ratios were created using cost report data from HCRIS 2552-96 available from the Centers for Medicaid & Medicare Services (CMS). I identify five factors--capital structure, profitability, activity, liquidity, and an operational factor--that explain most of the variation in the performance of non-profit hospitals. I also find that capital structure is more important than profitability in determining the performance of these hospitals. The importance of capital structure highlights a significant shift in the organization of the non-profit hospitals' finances.

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.

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

International Nuclear Information System (INIS)

Bailey, P.; Dean, C.; Collier, J.; Dasappa, V.; Goldberg, W.

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

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 ...

Nonprofit Leadership Capacity Buildings : Sustainability in An Age of Uncertainties

OpenAIRE

Kapucu, Naim; Palabıyık, Hamit; Yuldashev, Ferhod

2008-01-01

Nonprofit organizations are experiencing challenging leadership problems. Especially in this era of highly accelerate baby boom retirement new leaders of the increasingly commercialized nonprofit sector are devoid of the leadership skills necessary to accomplish the mission of an organization. This paper analyzes the problem of leadership planning, training, and development and proposes the ways of mitigating the problem through effective transference of knowledge and skills...

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.

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…

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

OpenAIRE

Sankaran, Shankar

2015-01-01

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.

Spokespersons in media campaigns of non-profit organizations

Directory of Open Access Journals (Sweden)

Milovanović Dragana

2014-01-01

Full Text Available The subject of this research is how spokespersons can be used in campaigns of non-profit organizations, with a goal to increase their visibility and gain public support. Namely, many companies employ celebrities for their media campaigns as protagonists and promoters of brand values. With their appearance and engagement, celebrities transfer part of their image and credibility to the brand, which widens and enriches the field of associations which brands trigger in consumers' conscience. Non-profit organizations could get similar benefits out of these campaigns. In a society where there is a certain level of fascination with celebrities, i.e. celebrity culture, their influence can be used not only to attract attention to the goods, but also to ideas. The goal of the paper is to show how spokespersons can influence behavior and attitudes of the public by participating in media campaigns, and also the important aspects of choosing a spokesperson. The paper is supposed to be a starting point for practitioners,so they can design creative ideas based on this technique on the non-profit organizations market, especially in Serbia.

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.

Computerized accounting methods. Final report

International Nuclear Information System (INIS)

1994-01-01

This report summarizes the results of the research performed under the Task Order on computerized accounting methods in a period from 03 August to 31 December 1994. Computerized nuclear material accounting methods are analyzed and evaluated. Selected methods are implemented in a hardware-software complex developed as a prototype of the local network-based CONMIT system. This complex has been put into trial operation for test and evaluation of the selected methods at two selected ''Kurchatov Institute'' Russian Research Center (''KI'' RRC) nuclear facilities. Trial operation is carried out since the beginning of Initial Physical Inventory Taking in these facilities that was performed in November 1994. Operation of CONMIT prototype system was demonstrated in the middle of December 1994. Results of evaluation of CONMIT prototype system features and functioning under real operating conditions are considered. Conclusions are formulated on the ways of further development of computerized nuclear material accounting methods. The most important conclusion is a need to strengthen computer and information security features supported by the operating environment. Security provisions as well as other LANL Client/Server System approaches being developed by Los Alamos National Laboratory are recommended for selection of software and hardware components to be integrated into production version of CONMIT system for KI RRC

77 FR 19525 - National School Lunch Program: School Food Service Account Revenue Amendments Related to the...

Science.gov (United States)

2012-04-02

... National School Lunch Program: School Food Service Account Revenue Amendments Related to the Healthy... Food Service Account Revenue Amendments Related to the Healthy, Hunger-Free Kids Act of 2010'' on June... sold in a school and purchased with funds from the nonprofit school food service account, other than...

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.

Grants Management Guidance for Non-Profit Organizations

Science.gov (United States)

This guidance is intended to provide non-profit grant recipients with information to ensure that their organizations remain in compliance with the Code of Federal Regulations (CFR), Office of Management (OMB) cost principles, and the terms and conditions.

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.

Understanding the density of nonprofit organizations across Los Angeles neighborhoods: Does concentrated disadvantage and violent crime matter?

Science.gov (United States)

Wo, James C

2018-03-01

Although some urban sociology perspectives suggest how certain sociodeomgraphic characteristics influence nonprofit development, there is a dearth of empirical research to assess neighborhood differences in nonprofit organizations. The goal of the current study is to build upon the extant literature by examining how both concentrated disadvantage and violent crime impact nonprofit density across neighborhoods. Using data from Los Angeles census tracts from 2010 to 2012, I test for linear and nonlinear influences that these two neighborhood factors might exert on nonprofit density. Poisson regression models show that concentrated disadvantage has a nonlinear (U-shaped) effect on all forms of nonprofit density, whereas violent crime has a linear and deleterious effect on all forms of nonprofit density. These results provide important new insights for urban sociology and policy; most importantly, the extent to which neighborhoods with ongoing social problems can later respond to such problems via access to nonprofit organizations. Copyright © 2018 Elsevier Inc. All rights reserved.

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

Micro-Level Interactions in Business-Nonprofit Partnerships

NARCIS (Netherlands)

M. Vock (Marlene); W.M. van Dolen (Willemijn); A. Kolk (Ans)

2013-01-01

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

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 in...

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. The...

Institutional complexity and the construction of collective action in nonprofit fields

OpenAIRE

Healy, John A.

2015-01-01

This dissertation contributes to our understanding of how institutional complexity within fields influences efforts to construct interorganisational collective action. Five cases of efforts to construct collective action in two nonprofit fields are studied. One field is in the Republic of Ireland and the other in South Africa. The institutional logics salient in each field are derived using inductive methods and the processes of how these institutional logics influence the five efforts to con...

Comparing the Value of Nonprofit Hospitals’ Tax Exemption to Their Community Benefits

Science.gov (United States)

Herring, Bradley; Gaskin, Darrell; Zare, Hossein; Anderson, Gerard

2018-01-01

The tax-exempt status of nonprofit hospitals has received increased attention from policymakers interested in examining the value they provide instead of paying taxes. We use 2012 data from the Internal Revenue Service (IRS) Form 990, Centers for Medicare and Medicaid Services (CMS) Hospital Cost Reports, and American Hospital Association’s (AHA) Annual Survey to compare the value of community benefits with the tax exemption. We contrast nonprofit’s total community benefits to what for-profits provide and distinguish between charity and other community benefits. We find that the value of the tax exemption averages 5.9% of total expenses, while total community benefits average 7.6% of expenses, incremental nonprofit community benefits beyond those provided by for-profits average 5.7% of expenses, and incremental charity alone average 1.7% of expenses. The incremental community benefit exceeds the tax exemption for only 62% of nonprofits. Policymakers should be aware that the tax exemption is a rather blunt instrument, with many nonprofits benefiting greatly from it while providing relatively few community benefits. PMID:29436247

Profitable Nonprofits? Reward-Based Crowdfunding in the Czech Republic

Directory of Open Access Journals (Sweden)

Makýšová Lucia

2017-12-01

Full Text Available This paper deals with crowdfunding as a new and alternative mechanism of nonprofit funding which has thus far attracted little scholarly attention in the Czech context. It focuses on the factors that affect a campaign’s overfunding rate and determines whether these factors are consistent among different forms of project creators. A comprehensive analysis of reward-based crowdfunding in the Czech Republic was conducted based on the data from 617 projects using the Czech crowdfunding platform Hithit that were categorized according to the status of the project creator. Using binary logistic regression, a statistic estimation on an overall sample and on a sample of purely nonprofit projects was executed in order to observe if the outcomes diff er. Th e key empirical finding is that NGOs tend to raise fewer additional funds than other forms of project creators. Except for certain specific factors, the effects of the examined factors were consistent across all samples. Th is new and innovative approach to resource insufficiency by using alternative funding sources presents an important and unexplored research gap in the (post- transitive context of nonprofit sector studies, enabling a view of policy implications for Czech NGOs.

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

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

Science.gov (United States)

2010-04-01

... account by a taxpayer under the taxpayer's regular method of accounting (e.g., an accrual method or 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. (a...

Pricing objectives in nonprofit hospitals.

OpenAIRE

Bauerschmidt, A D; Jacobs, P

1985-01-01

This article reports on a survey of 60 financial managers of nonprofit hospitals in the eastern United States relating to the importance of a number of factors which influence their pricing decisions and the pricing objectives which they pursue. Among the results uncovered by the responses: that trustees are the single most important body in the price-setting process (doctors play a relatively unimportant role); that hospital pricing goals are more related to target net revenue than profit ma...

Mobbing in a Non-Profit Organisation

Directory of Open Access Journals (Sweden)

Kovacic Andrej

2017-05-01

Full Text Available Purpose: The aim of this paper is to analyse mobbing in a large, non-profit, state-owned organization in order to find out to what extent mobbing is present and in what way it takes place. In addition, the purpose of the research is to analyse whether the extent of mobbing is connected to employee’s age, gender and position.

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

2016-07-01

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.

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.

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.

Message content of alcohol moderation TV commercials: impact of corporate versus nonprofit sponsorship.

Science.gov (United States)

Lavack, A M

1999-01-01

This content analysis examines a sample of 203 alcohol-related North American TV commercials dealing with alcohol moderation and driving under the influence (DUI), in order to determine whether the type of ad sponsor has an impact on the message content. Corporate sponsors, such as breweries and distillers, are compared to nonprofit sponsors such as governments and nonprofit organizations. Findings show that ads from corporate sponsors are less likely to make mention of threats or negative consequences, and are also less likely to use fear arousal. However, DUI/alcohol moderation ads from corporate sponsors and nonprofit sponsors do not differ in the degree to which they use humor or positive approaches.

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…

The Quiet Crisis: The Impact of the Economic Downturn on the Nonprofit Sector

Science.gov (United States)

Bridgeland, John M.; McNaught, Mary; Reed, Bruce; Dunkelman, Marc

2009-01-01

This report was written to shine a spotlight on the under-reported plight of America's nonprofit organizations and to make recommendations for how the nation can respond. In the wake of the economic downturn, hospitals, nursing homes, nursery schools, senior centers, soup kitchens, and other nonprofit organizations have been hit by a triple…

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

Science.gov (United States)

2010-07-01

... SECRETARY OF DEFENSE DoD GRANT AND AGREEMENT REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Property § 37.690 How are nonprofit... institution of higher education or in a nonprofit organization whose primary purpose is conducting scientific...

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…

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…

7 CFR Exhibit B to Subpart L of... - Section 515 Nonprofit Set Aside (NPSA)

Science.gov (United States)

2010-01-01

... with or controlled by a for-profit organization; and E. May be a consumer cooperative, Indian tribe or... rating/ranking lists. F. Provisions for providing preference to loan requests from nonprofit... qualify for nonprofit preference. VIII. Exception authority. The Administrator, or his/her designee, may...

Digital Technologies as Tools of Engagement and Dissent from the Perspective of Nonprofit Sector

Institute of Scientific and Technical Information of China (English)

LIN Ziying

2017-01-01

The widely spread of the digital technologies, such as laptop and the Internet, have brought out profound changes in the economy as wel as in political and social life and intensified the interactions and communication between the state, civil society, and market. For the time being, it offered opportunities for the nonprofit sector to initiate a brand-new stage. This article aims to explore how the technology connects nonprofit sector to government and civil society and assess the impact of technology in nonprofit sector perspective by taking The Red Cross of Society of China as an example.

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...

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

The Supply of Charity Services by Nonprofit Hospitals: Motives and Market Structure

OpenAIRE

Richard G. Frank; David S. Salkever

1991-01-01

This article studies provision of charity care by private, nonprofit hospitals. We demonstrate that in the absence of large positive income effects on charity care supply, convex preferences for the nonprofit hospital imply crowding out by other private or government hospitals. Extending our model to include impure altruism (rivalry) provides a possible explanation for the previously reported empirical result that both crowding out and income effects on indigent care supply are often weak or ...

Bridging cultures: Nonprofit, church, and emergency management agency collaboration after the May 2013 Oklahoma tornado outbreak.

Science.gov (United States)

Murphy, Haley; Pudlo, Jason

Community-based organizations, such as nonprofit organizations (NPOs) and churches, play an important role in helping individuals and communities bounce back after a disaster. The nature of disasters requires organizations across sectors to partner together to provide recovery services; however, collaboration is difficult even in times of stability and requires trust and communication to be built through prior collaborative relationships. These prior relationships rarely exist between the majority of the nonprofit sector, churches, and existing emergency management structures. Furthermore, these organizations often have very different cultures, values, and norms that can further hinder successful postdisaster collaboration. The authors use data collected from interviews with nonprofit and church leaders involved in recovery efforts after a series of devastating storms impacted central Oklahoma in 2013 to understand how well nonprofit and church leaders perceive their organizations collaborated with each other and with government and emergency management agencies in response and recovery efforts. Interview data suggest that NPOs and churches without a primary or secondary mission of disaster response and recovery have a difficult time collaborating with organizations involved in existing emergency management structures. The authors suggest that nonprofits with a primary or secondary purpose in disaster response are a potential bridge between other nonprofits and emergency management agencies.

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.

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. 

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.

Helping Charity Work: Paid Jobs in Charitable Nonprofits.

Science.gov (United States)

Crosby, Olivia

2001-01-01

Describes five behind-the-scenes occupations found in almost every type of charitable nonprofit organization: manager, fundraisers, foundation program officers, communications directors, and executive directors. Lists the training, employment, and earnings characteristics of people-to-people, food-related, advocacy, and trade occupations in the…

Employee motivation in a non-profit organisation: Case Study: Blå Kors

OpenAIRE

Rodrigues, Amanda Deborah Norma; Passos Ruvald, Carolina; Svetleva, Stanimira Nikolaeva

2017-01-01

Non-Profit Organisations are characterised by their dependence on their workforce. The functioning of such organisation commonly leans towards the service sector and so the employees play a vital part in the core function of fundraising, which in turn enables the organisation in furthering its cause. This feature, as well as the popular trait of non-profit organisation’s dependence on voluntary labour, also brings us to the importance of job satisfaction or employee motivation and commitment ...

Public and nonprofit funding for research on mental disorders in France, the United Kingdom, and the United States.

Science.gov (United States)

Chevreul, Karine; McDaid, David; Farmer, Carrie M; Prigent, Amélie; Park, A-La; Leboyer, Marion; Kupfer, David J; Durand-Zaleski, Isabelle

2012-07-01

To document the investments made in research on mental disorders by both government and nonprofit nongovernmental organizations in France, the United Kingdom, and the United States. An exhaustive survey was conducted of primary sources of public and nonprofit organization funding for mental health research for the year 2007 in France and the United Kingdom and for fiscal year 2007-2008 in the United States, augmented with an examination of relevant Web sites and publications. In France, all universities and research institutions were identified using the Public Finance Act. In the United Kingdom, we scrutinized Web sites and hand searched annual reports and grant lists for the public sector and nonprofit charitable medical research awarding bodies. In the United States, we included the following sources: the National Institutes of Health, other administrative entities within the Department of Health and Human Services (eg, Centers for Disease Control and Prevention), the Department of Education, the Department of Veterans Affairs, the Department of Defense, and the National Science Foundation and, for nonprofit funding, The Foundation Center. We included research on all mental disorders and substance-related disorders using the same keywords. We excluded research on mental retardation and dementia and on the promotion of mental well-being. We used the same algorithm in each country to obtain data for only mental health funding in situations in which funding had a broader scope. France spent $27.6 million (2%) of its health research budget on mental disorders, the United Kingdom spent $172.6 million (7%), and the United States spent $5.2 billion (16%). Nongovernmental funding ranged from 1% of total funding for mental health research in France and the United States to 14% in the United Kingdom. Funding for research on mental disorders accounts for low proportions of research budgets compared with funding levels for research on other major health problems, whereas

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...... in the characteristics of the institutional framework in the two areas. The main argument of the paper is that non-profit welfare providers cannot be lumped together. It is necessary to take a closer look at both the differences and similarities across areas, but also across non-profit providers and their public...... counterparts within the same niche. In the preliminary results a number of explanatory factors are identified and analyzed: Regulative rules, funding issues, norms and expectations and the degree of competition. The analysis show that an indepth analysis of the two selected welfare areas can provide useful...

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.

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 ...

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...

STARTING DETERMINANTS OF STRATEGIC APPROACH TO MARKETING OF NON-PROFIT ORGANIZATIONS: THEORETICAL ELABORATION

OpenAIRE

Pavičić, Jurica

2001-01-01

Non-profit organizations have remarkably important role in contemporary societies since they participate in solutions of numerous problems which enable or prevent functioning of society in an optimal way. In this, systematic application of marketing influences more efficient activity of non-profit organizations in practice, and by this indirectly contributes to better solution of social problems. If qualitative or systematic application of marketing is observed from the aspect of forming and ...

Approaches to greenhouse gas accounting methods for biomass carbon

International Nuclear Information System (INIS)

Downie, Adriana; Lau, David; Cowie, Annette; Munroe, Paul

2014-01-01

This investigation examines different approaches for the GHG flux accounting of activities within a tight boundary of biomass C cycling, with scope limited to exclude all other aspects of the lifecycle. Alternative approaches are examined that a) account for all emissions including biogenic CO 2 cycling – the biogenic method; b) account for the quantity of C that is moved to and maintained in the non-atmospheric pool – the stock method; and c) assume that the net balance of C taken up by biomass is neutral over the short-term and hence there is no requirement to include this C in the calculation – the simplified method. This investigation demonstrates the inaccuracies in both emissions forecasting and abatement calculations that result from the use of the simplified method, which is commonly accepted for use. It has been found that the stock method is the most accurate and appropriate approach for use in calculating GHG inventories, however short-comings of this approach emerge when applied to abatement projects, as it does not account for the increase in biogenic CO 2 emissions that are generated when non-CO 2 GHG emissions in the business-as-usual case are offset. Therefore the biogenic method or a modified version of the stock method should be used to accurately estimate GHG emissions abatement achieved by a project. This investigation uses both the derivation of methodology equations from first principles and worked examples to explore the fundamental differences in the alternative approaches. Examples are developed for three project scenarios including; landfill, combustion and slow-pyrolysis (biochar) of biomass. -- Highlights: • Different approaches can be taken to account for the GHG emissions from biomass. • Simplification of GHG accounting methods is useful, however, can lead to inaccuracies. • Approaches used currently are often inadequate for practises that store carbon. • Accounting methods for emissions forecasting can be inadequate for

Altruism, Rivalry and Crowding-Out in the Nonprofit Firm's Supply of Charity Services: The Case of Hospitals

OpenAIRE

Richard G. Frank; David S. Salkever

1988-01-01

This paper extends previous research on Individuals' supply of charitable donations to the behavior of nonprofit firms. Specifically, we study provision of charity care by private, nonprofit hospitals. We demonstrate that In the absence of large positive income effects on charity care supply, convex preferences for the nonprofit hospital imply crowding out by other private or government hospitals. Extending our model to include patient heterogeneity and impure altruism (rivalry) provides a po...

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

Science.gov (United States)

2010-04-01

.... Although a method of accounting may exist under this definition without the necessity of a pattern of... 26 Internal Revenue 6 2010-04-01 2010-04-01 false General rule for methods of accounting. 1.446-1... TAX (CONTINUED) INCOME TAXES Methods of Accounting § 1.446-1 General rule for methods of accounting...

Using creative problem solving (CPS) to improve leadership in a non-profit organization

OpenAIRE

Sousa, Fernando; Castelão, Paula; Monteiro, Ileana Pardal; Pellissier, René

2013-01-01

The purpose of this study was to evaluate the effectiveness of the Creative Problem Solving (CPS) method in improving the leadership process in a non-profit organization. The research was designed around an intervention and structured in three stages (pre-consult, intervention and follow-up), with a team designated by management, in order to bring leadership cohesion to both departments of the organization and also between the board and executive management. The results, expressed in the task...

10 CFR 603.665 - Periodic audits of nonprofit participants.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Periodic audits of nonprofit participants. 603.665 Section 603.665 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters...

Generation and distribution of wealth in Blumenau non-profit social service

Directory of Open Access Journals (Sweden)

Loriberto Starosky Filho

2013-08-01

Full Text Available Non-profit organizations exist all over the world and they have an important role to the economy. These are not aimed at profits and they appeared to develop initiatives of social aspects. The main goal of this research is to check how the wealth is generated and distributed by the non-profits that are enrolled in the Welfare Assistance Council in Blumenau city. This data was gotten through a qualitative, descriptive and documentary research based on analysis of published financial statements of a sample consisting of  nineteen non-profit Welfare Assistance Organizations. The results showed that: a To maintain their activities most  institutions  rely on resources coming from social grants, partnerships and donations; b The added value distributed represents more than fifty percent of the total proceeds in a large number  of institutions; c in most organizations the biggest share of the wealth distribution was used to the workers payment; d a low percentage of  the wealth is to lenders and government. As a general rule, most organizations presented a very low rate of retentions for themselves because they do not seek profits. Their goals are related to social services activities.

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 the...

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.

CONVERSION OF FOREIGN COMPANIES ACCOUNTS IN THE ACCOUNT CONSOLIDATION PROCESS IN ROMANIA UNDER THE CLOSING RATE METHOD

Directory of Open Access Journals (Sweden)

Mariana BANUTA

2017-12-01

Full Text Available The article approaches a topical theme of debate both in the professional academic environment and especially in the economic practice, i.e. the manner of converting the accounts of foreign companies in the account consolidation process, in Romania. We analyse the conditions of applying the accounting regulations related to the consolidation of accounts, in Romania, focusing on the manner of converting the accounts of the foreign companies according to Order no. 1802/2014 approving the accounting regulations on individual annual financial statements and consolidated annual financial statements and to the International Financial Reporting Standards (IFRS. We focused on the presentation of the practical method of applying the conversion of the accounts of the foreign companies according to the closing rate method, because irrespective of the accounting referential applied by the parent company for consolidation, this method occurs in the pre-consolidation stage, if the group leader has affiliates abroad, and the individual financial statements of the companies in the consolidation perimeter have different disclosure currencies.

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. Copyright © 2015 Elsevier B.V. and ECNP. All rights reserved.

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...

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 Other...

Compensating Controls and Agency Conflicts in the Absence of Owners: The Case of Nonprofit Charter Schools

Science.gov (United States)

Bradley, Jean Ryberg

2017-01-01

This dissertation consists of three essays using publicly reported internal control deficiencies to examine agency conflicts in the unique organizational setting provided by nonprofit charter schools. In my first essay, I find evidence that increased agency conflicts in nonprofit charter schools are "not" associated with increased…

Student Preferences for Instructional Methods in an Accounting Curriculum

Science.gov (United States)

Abeysekera, Indra

2015-01-01

Student preferences among instructional methods are largely unexplored across the accounting curriculum. The algorithmic rigor of courses and the societal culture can influence these preferences. This study explored students' preferences of instructional methods for learning in six courses of the accounting curriculum that differ in algorithmic…

Adopt-a-Nonprofit: A Project in Persuasion and Collaboration.

Science.gov (United States)

Spears, Lee A.

1996-01-01

Describes a project for professional writing classes that teaches effective persuasive writing, as teams of students research local nonprofit or campus service organizations, design projects to address their groups' main needs, and write solicitation letters for donations or volunteers. Discusses potential problems and how students benefit. (SR)

A model to motivate, engage and retain non-profit employees

African Journals Online (AJOL)

kirstam

Key words: intrinsic rewards, intrinsic work motivation, non-profit sector, retention, ..... The process of informed consent was explained in both the e-mail and ..... from working, which causes a positive cycle of emotions whereby their desire to.

Financial controlling in non-profit organizations. The case of Slovak Republic

Directory of Open Access Journals (Sweden)

Gabriela Vaceková

2013-06-01

Full Text Available The aim of financial controlling is to secure liquidity and financial stability of an organization. It is very important especially for NPOs. They are not founded primarily for the purpose of making profit, so their financial policy gives priority to continuously provide liquidity. The paper presents partial results of a pilot primary research of utilization of financial controlling tools in governmental and nongovernmental non-profit organizations in the conditions of Slovak Republic. Primary data were obtained by the sociological method of a structured questionnaire. The analysis was carried out by adequate mathematical and statistical methods for processing qualitative data and ordinal variables. The presented paper provides a new insight into the studied problem while generating a primary information basis for further scientific study and research work in this field.

‘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

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.

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.

Not a numbers game : How non-profit organisations measure the impact of social media

OpenAIRE

Nurmi, Kasper

2017-01-01

The thesis explores social media use of Finnish non-profit organisations using the examples of the Finnish Red Cross and the World Wildlife Foundation Finland. Although the field is widely discussed, no previous studies have looked at the measuring of social media communication in the field of Finnish non-profits. In order to assess the impact of their online communication, specifically on social media platforms, organisations have begun to implement various tools for data accumulation and an...

The social media participation framework: studying the effects of social media on nonprofit communities

OpenAIRE

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 community effects of social media use. Therefore, the main question of this study is: “How does the use of social media by members of nonprofit communities affect their offline participation?” The Social...

Non-profit organisations and government’s pro-poor spending: the case of health and development in Gauteng

Directory of Open Access Journals (Sweden)

L B Mzini

2011-12-01

Full Text Available Globally, there is growing recognition of participatory public expenditure management (PPEM. PPEM is seen as the process whereby citizens and civil society organisations participate in the management of public expenditures. The adoption of PPEM is aimed at ensuring greater transparency, better targeting and tracking of resources, and increased overall responsiveness. The Gauteng Department of Health and Social Development (GDHSD is committed to co-operative governance; this includes working with different spheres of government and civil society or non-profit organisations (NPOs. NPOs are required to have a governing committee to manage funds allocated by GDHSD. The committee has the capacity to hold the NPO management accountable for the resources (financial and material entrusted to it by the GDHSD. The effectiveness of NPOs is challenged by poor attendance of board members at meetings, poor understanding of the board’s mandate and responsibilities and lack of experience amongst members. The paradigm of PPEM is still faced with challenges to ensure that significant flows of revenue are accounted for and used effectively for growth and poverty reduction. This study is divided into three components. The first section focuses on the background, the introduction and the conceptual framework. The second part focuses on the empirical study for deriving a benchmark for the South African NPO sector. The third section highlights good practices as well as governance-related challenges. Finally, for further consideration by the GDHSD, a series of recommendations is provided, focusing on how key domestic stakeholders can better contribute to successful participatory budgeting programmes. Keywords: Participatory public expenditure management, non-profit organisations, pro-poor spending, public finance, public financial management, early childhood development.  Disciplines: Public Management and Administration, Public Financial Management

Derivative financial instruments and nonprofit health care providers.

Science.gov (United States)

Stewart, Louis J; Owhoso, Vincent

2004-01-01

This article examines the extent of derivative financial instrument use among US nonprofit health systems and the impact of these financial instruments on their cash flows, reported operating results, and financial risks. Our examination is conducted through a case study of New Jersey hospitals and health systems. We review the existing literature on interest rate derivative instruments and US hospitals and health systems. This literature describes the design of these derivative financial instruments and the theoretical benefits of their use by large health care provider organizations. Our contribution to the literature is to provide an empirical evaluation of derivative financial instruments usage among a geographically limited sample of US nonprofit health systems. We reviewed the audited financial statements of the 49 community hospitals and multi-hospital health systems operating in the state of New Jersey. We found that 8 percent of New Jersey's nonprofit health providers utilized interest rate derivatives with an aggregate principle value of $229 million. These derivative users combine interest rate swaps and caps to lower the effective interest costs of their long-term debt while limiting their exposure to future interest rate increases. In addition, while derivative assets and liabilities have an immaterial balance sheet impact, derivative related gains and losses are a material component of their reported operating results. We also found that derivative usage among these four health systems was responsible for generating positive cash flows in the range of 1 percent to 2 percent of their total 2001 cash flows from operations. As a result of our admittedly limited samples we conclude that interest rate swaps and caps are effective risk management tools. However, we also found that while these derivative financial instruments are useful hedges against the risks of issuing long-term financing instruments, they also expose derivative users to credit, contract

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,

The Application of the Sfas No.45 on Financial Reporting in the Non-profit Organization Nurul Huda Mosque Kawangkoan

OpenAIRE

Walandouw, Stanley Kho; Mangkona, Sri Wardana Saleh

2015-01-01

Organization are founded by the public due to the similarity of interests, both in the realization of human nature as well as to meet their needs. Based on the objectives, the organization can be divided into non-profit organizations and commercial organizations. There is a fundamental difference between nonprofit organizations and commercial organizations, the IAI makes SFAS No.45 which regulates the financial statements of non-profit organizations. The purpose of this study is to see whethe...

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,…

Overcoming Branding Barriers in Nonprofit, Private Colleges and Universities

Science.gov (United States)

Chyr, Fred

2017-01-01

Purpose: The purpose of this Delphi study was to explore the views of experts in the field of nonprofit private colleges and universities in the United States to define branding and identify current barriers to branding, to discover how those barriers can be overcome, and to determine what barriers to branding are likely to occur 5 years in the…

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.

Characteristics of relinquishing and adoptive owners of horses associated with U.S. nonprofit equine rescue organizations.

Science.gov (United States)

Holcomb, Kathryn E; Stull, Carolyn L; Kass, Philip H

2012-01-01

Nonprofit equine rescue organizations in the United States provide care for relinquished horses and may offer adoption programs. With an estimated 100,000 "unwanted" horses per year and few municipal shelters providing wholesale euthanasia, there is a need to minimize the number of unwanted horses and maximize their successful transition to new caregivers. This study's objectives were to characterize the relinquishing and adoptive owners interacting with nonprofit rescue organizations. Nonprofit organizations (n = 144) in 37 states provided information by survey on 280 horses relinquished between 2006 and 2009, from which 73 were adopted. Results show the majority of relinquishing owners were women, whereas adoptive owners were primarily families or couples. Most relinquishing owners had previous equine experience and had owned the horse for 1 to 5 years; about half owned 1 other horse. Three quarters of the adoptive owners possessed additional horses housed on their property. The primary use for rehomed horses was for riding or driving. These findings will serve to help develop effective education programs for responsible horse ownership and optimize acceptance criteria and successful adoption strategies of horses by nonprofit organizations.

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…

Charity care in nonprofit urban hospitals: analysis of the role of size and ownership type in Washington State for 2011.

Science.gov (United States)

Coyne, Joseph S; Ogle, Natalie M; McPherson, Sterling; Murphy, Sean; Smith, Gary J; Davidson, Gregg Agustín

2014-01-01

Nonprofit hospitals are expected to serve their communities as charitable organizations in exchange for the tax exemption benefits they receive. With the passage into law of the Affordable Care Act, additional guidelines were generated in 2010 to ensure nonprofit hospitals are compliant. Nonetheless, the debate continues on whether nonprofit hospitals provide adequate charity care to their patient population. In this study, charity care provided by 29 Washington State nonprofit urban hospitals was examined for 2011 using financial data from the Washington State Department of Health. Charity care levels were compared to both income tax savings and gross revenues to generate two financial ratios that were analyzed according to hospital bed size and nonprofit ownership type. For the first ratio, 97% of the hospitals (28 of 29) were providing charity care in greater amounts than the tax savings they accrued. The average ratio value using total charity care and total income tax savings of all the hospitals in the study was 6.10, and the median value was 3.46. The nonparametric Kruskal-Wallis test results by bed size and nonprofit ownership type indicate that ownership type has a significant effect on charity care to gross revenue ratios (p = .020). Our analysis indicates that church-owned hospitals had higher ratios of charity care to gross revenues than did the other two ownership types--government and voluntary--in this sample. Policy implications are offered and further studies are recommended to analyze appropriate levels of charity care in nonprofit hospitals given new requirements for maintaining a hospital's tax-exempt status.

The Proposal of the Changes in the Taxation of Income of the Non-profit Organizations

Directory of Open Access Journals (Sweden)

Milena Otavová

2014-01-01

Full Text Available The paper is focused on the issue of the taxation of incomes of the non-governmental non-profit organizations, especially the civic associations in the conditions of the Czech Republic and in the selected countries of the European Union (Austria, Slovakia, Germany. The main emphasis is put on the comparison of the corporate income tax of the studied countries. Particularly the tax benefits that are provided to the non-profit organizations in the individual countries are compared here. This paper points to the current situation in the Czech Republic, where there is no clear legislation that would regulate the activities by the studied organizations. Changes in the taxation of the incomes of non-profit organizations are designed to eliminate absences with regard to the simplicity and clarity of the individual provisions, and also to prevent misuse of the benefits and to the speculative behavior of tax entities.

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....... 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...... 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...

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

Science.gov (United States)

2010-01-01

... accrual basis of accounting, in accordance with generally accepted accounting principles (GAAP), unless... organization may maintain its accounting records on a basis other than accrual accounting, and make the... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower accounting methods, management reporting and...

Long Term Recovery in Disaster Response and the Role of Non-Profits

Directory of Open Access Journals (Sweden)

Victor B Flatt

2013-04-01

Full Text Available The Legal Framework of Disaster Response does not deal as well with long term recovery. In particular, the role of non-profits is unexamined. This paper examines the role of non-profits in disaster recovery and argues for a legal framework acknowledging its important role. El marco legal de las respuestas ante desastres no tiene en cuenta la recuperación a largo plazo. En particular, no se analiza el papel de las organizaciones sin ánimo de lucro. Este artículo estudia el papel de las organizaciones sin ánimo de lucro en la recuperación de desastres, y se muestra a favor de establecer un marco legal que reconozca la importancia de su papel.

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…

Students Learn How Nonprofits Utilize Volunteers through Inquiry-Based Learning

Science.gov (United States)

Bolton, Elizabeth B.; Brennan, M. A.; Terry, Bryan D.

2009-01-01

This article highlights how undergraduate students implemented inquiry-based learning strategies to learn how nonprofit organizations utilize volunteers. In inquiry-based learning, students begin with a problem or question with some degree of focus or structure provided by the professor. The student inquiry showcased in this article was based on a…

Financial Condition and Tuition in Private Nonprofit Baccalaureate Higher Education

Science.gov (United States)

Peruso, Dominick F., Jr.

2012-01-01

The rate of tuition inflation at U.S. colleges and universities is alarming and threatens both access and choice. Private nonprofit baccalaureate colleges often possess the highest tuition rates but routinely face financial challenges. This study was designed to better understand the relationship between tuition and financial condition for the…

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.

Accountability methods for plutonium and uranium: the NRC manuals

Energy Technology Data Exchange (ETDEWEB)

Gutmacher, R.G.; Stephens, F.B.

1977-09-28

Four manuals containing methods for the accountability of plutonium nitrate solutions, plutonium dioxide, uranium dioxide and mixed uranium-plutonium oxide have been prepared by us and issued by the U.S. Nuclear Regulatory Commission. A similar manual on methods for the accountability of uranium and plutonium in reprocessing plant dissolver solutions is now in preparation. In the present paper, we discuss the contents of the previously issued manuals and give a preview of the manual now being prepared.

Accountability methods for plutonium and uranium: the NRC manuals

International Nuclear Information System (INIS)

Gutmacher, R.G.; Stephens, F.B.

1977-01-01

Four manuals containing methods for the accountability of plutonium nitrate solutions, plutonium dioxide, uranium dioxide and mixed uranium-plutonium oxide have been prepared by us and issued by the U.S. Nuclear Regulatory Commission. A similar manual on methods for the accountability of uranium and plutonium in reprocessing plant dissolver solutions is now in preparation. In the present paper, we discuss the contents of the previously issued manuals and give a preview of the manual now being prepared

Quality of the Accounting Information of Brazilian Third Sector Entities

Directory of Open Access Journals (Sweden)

Fernando Maciel Ramos

2015-08-01

Full Text Available In this study, the objective was to analyze the quality of accounting information of Brazilian non-profit organizations. As for the objective the research is characterized as a descriptive one; as for the research strategy it is documental and as for the approach it is quantitative. In order to measure the quality of the accounting information of the analyzed entities, it was prepared a checklist starting from the accounting rules that guide the accounting practice of the third sector entities made up of seven sections and 59 requisites, which enabled the construction of the Quality Index for Accounting Information. The data were analyzed through descriptive statistics (minimum, maximum, mean, standard deviation and the results indicated a low level of the accounting information quality reported by the analyzed entities, especially when compared to for-profit organizations. One comes to the conclusion, based on the findings, that the analyzed entities present a low level of quality as to the accounting information which may jeopardize the information usefulness reported by these entities users.

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

Resource categories and performance in Portuguese non-profit sports clubs

Directory of Open Access Journals (Sweden)

Marco Arraya

2016-01-01

Full Text Available The resource-based view (RBV explores the role of key resources identified as tangible, personnel-based, and intangible resources in creating superior organizational performance. The RBV posits that an organization’s success is mainly driven by resources that possess Barney’s VRIO (valuable, rare, inimitable, and organized framework. The purpose of this study is to demonstrate the relationship between the three categories of resources and organizational performance. The data was analyzed with a two-stage structural equation modelling approach. The sample included Portuguese sports management staff from non-profit clubs which composed of 375 men and 102 women. The results of the structural model demonstrated that, intangible resources can significantly influence organizational performance while, personnel-based resources influence tangible and intangible resources. The results show that “staff competence”, “reputation”, and “financial capital” were the most essential resources, and that is core for non-profit clubs and their strategy to recognize, develop, and leverage VRIO resources. These findings also have considerable implications for sport managers, and suggestions for possible future research were given.

Profiles in Organizational Effectiveness for Nonprofits: Improving the Lives of Children, Youth and Families in Kansas City's Urban Core.

Science.gov (United States)

Ewing Marion Kauffman Foundation, Kansas City, MO.

For some time the Ewing Marion Kauffman Foundation has been studying the attributes that characterize effective nonprofit organizations. These attributes were identified after a review of the literature, discussions with national leaders, meetings with administrators and funders of nonprofit organizations, and the information from case studies by…

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

Science.gov (United States)

2010-07-01

... DEFENSE DoD GRANT AND AGREEMENT REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems Financial Matters § 37.665 Must I require nonprofit...

Federal Tax Exemption Status of the Private Nonprofit Art Association.

Science.gov (United States)

Rodriguez, Edward J.

1978-01-01

The question of whether the selling of art by a private nonprofit art association violates the provisions of section 501(c)(3) of the Internal Revenue Code of 1954 is considered. Revenue rulings of 1971 and 1976 suggest that any sale of art may render the organization ineligible for tax exemption when private interests are benefited. (JMD)

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.…

Non-profits discover the benefits of using software through the Internet.

Science.gov (United States)

2001-04-01

Many non-profits are looking at ways that they can leverage the Internet to assist in fund raising. Some organizations are using the Internet as a form of e-commerce to accept online gifts, while others are using the immediacy of the Internet for online auctions.

Leadership and characteristics of nonprofit mental health peer-run organizations nationwide.

Science.gov (United States)

Ostrow, Laysha; Hayes, Stephania L

2015-04-01

Mental health peer-run organizations are nonprofits providing venues for support and advocacy among people diagnosed as having mental disorders. It has been proposed that consumer involvement is essential to their operations. This study reported organizational characteristics of peer-run organizations nationwide and how these organizations differ by degree of consumer control. Data were from the 2012 National Survey of Peer-Run Organizations. The analyses described the characteristics of the organizations (N=380) on five domains of nonprofit research, comparing results for organizations grouped by degree of involvement by consumers in the board of directors. Peer-run organizations provided a range of supports and educational and advocacy activities and varied in their capacity and resources. Some variation was explained by the degree of consumer control. These organizations seemed to be operating consistently with evidence on peer-run models. The reach of peer-run organizations, and the need for in-depth research, continues to grow.

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...

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...

Win-Win-Win: Reflections from a Work-Integrated Learning Project in a Non-Profit Organization

Directory of Open Access Journals (Sweden)

Dale C MacKrell

2016-05-01

Full Text Available This paper reports on the educational aspects of an information systems work-integrated learning (WIL capstone project for an organization which operates to alleviate homelessness in the Australian non-profit sector. The methodology adopted for the study is Action Design Research (ADR which draws on action research and design research as a means for framing a project's progress. Reflective insights by the project stakeholders, namely, students, academics, and the non-profit client, reveal a curriculum at work through internal features of the organization; personal features of the participants and features of the external environment. Preliminary findings suggest that students in a WIL project for a non-profit are highly engaged, especially when they become aware of the project’s social value. As well, the improvement of professional skills and emotional intelligence by students is more likely in real-life practice settings than in other less authentic WIL activities, equipping graduates for the workforce with both strong disciplinary and generic skills. Win-win-win synergies through project collaboration represent worthwhile outcomes to education, industry and research.

The Features of Forming and Using the Finansial and Material Resources of Socially Oriented Non-Profit Organizations of Volgograd Region

Directory of Open Access Journals (Sweden)

Oleynik Olga Stepanovna

2014-12-01

Full Text Available The article deals with the problem of interaction of regional authorities and the institute of socially oriented non-profit organizations that carry out the activity aimed at solving social problems, the development of civil society in Russia. The forms and activities of socially oriented non-profit organizations are systematically presented. The authors reveal the directions and tools for supporting the activities of socially oriented non-profit organizations by public authorities and local self-government bodies. The authors aimed at fixing the peculiarities of organization and conduct of statistical observation over the activity of socially-oriented organizations in Volgograd region. The organizational events were arranged. They were necessary for the conduct of qualitative statistical analysis of the activity of socially oriented organizations. For the first time the official data on the activity of socially oriented non-profit organizations in Volgograd region, including the information on formation and use of money and other property, was received as a result of the statistical observation. The authors focus on the analysis of the sources of money and other property, reveal the composition of income in non-profit organizations of various organizational and legal forms. The forms of work in socially oriented non-profit organizations of Volgograd region and its results as of 2013 are thoroughly studied. The conducted statistical analysis showed that the significant public sector has been established in the region. It provides the necessary public social services, financial or social assistance to the most vulnerable members of society.

The problem of accounting methods in connection to company valuation

Directory of Open Access Journals (Sweden)

Michaela Beranová

2013-01-01

Full Text Available Valuation of a company is not only a calculation but it represents complex set of processes which are mutually interconnected and which are more or less important in the process of company valuation in dependence of the value category inquired. One of these processes is the financial analysis which objective is not only to prove, subsequently the strategic analysis, going concern of a company, but its outcomes are the starting-point of financial plan preparation that is needed in order to apply income-based methods of company valuation. It is generally accepted that results of financial ratios differ in implications of applied accounting methods. The objective of this paper is to frame an influence of accounting methods on the income-based value of a company while the stress is put on the methods of inventory measurement in the context of both, in context of the Czech accounting law as well as of the International Financial Reporting Standards.

Decision making in a non-profit engineering environment

International Nuclear Information System (INIS)

Christensen, D.C.

1997-06-01

A conceptual management framework is developed and applied in a science and engineering organization located within a non-profit, public institution. The goal of this research is to select a set of projects whose combined contributions to the organization's strategic interests satisfy sponsor desires and can be completed within existing time and resource constraints. The development of the rationale for project selection and implementation within the plutonium facility at Los Alamos National Laboratory is studied. This includes the integration of prioritization decision tools, optimization techniques, and advanced planning and scheduling tools. The Nuclear Materials Technology Division is the custodian of the plutonium facility, whose mission is to develop, demonstrate, and deploy technologies necessary to address the nation's and world's plutonium problems. This includes management of nuclear weapon stockpile components, stabilization of plutonium residues, clean-up of contaminated soils and facilities, support to non-proliferation and arms control initiatives, and the eventual disposition of surplus plutonium. In this study, projects are evaluated against selection criteria deemed to be of critical program importance. The Analytic Hierarchy Process is used to evaluate and rank the importance of the suite of candidate projects. Because individual projects may be of interest to a number of business sectors and sponsors, the approach must be capable of using funding sources in an integrated manner in order to meet overall facility and program strategies. Finally, project planning and scheduling tools are integrated into the decision network in order to ensure that appropriate resource leveling occurs and that the actual project selection takes into account the temporal relationships among available resources

An Accounting Method for Economic Growth

OpenAIRE

Hongchun Zhao

2012-01-01

As Chari et al. (2007) indicate, many growth theories explaining frictions in real economies are equivalent to a competitive economy, with some exogenous taxes. Using this idea, I developed an accounting method for identifying fundamental causes of economic growth. A two-sector neoclassical growth model with taxes is used as a prototype economy, and its equilibrium conditions define wedges. These wedges endogenously determine the long run growth rate, which is exogenous and not correlated wit...

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.

75 FR 8390 - Eligibility of a Nonprofit Corporation/Housing Consultant Certification

Science.gov (United States)

2010-02-24

... relationship they have with the sponsor or the mortgagor. HUD uses this information to assure compliance with...-92531. Description of the Need for the Information and Its Proposed Use: Nonprofit organizations provide financial and other information so that HUD can determine that the sponsor and/or mortgagor are truly a...

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

... 32 National Defense 1 2010-07-01 2010-07-01 false What requirement for access to a nonprofit participant's records do I include in a TIA? 37.920 Section 37.920 National Defense Department of Defense... What requirement for access to a nonprofit participant's records do I include in a TIA? Your TIA must...

A Method for Assessing the Performance of e-Government Twitter Accounts

Directory of Open Access Journals (Sweden)

Konstantinos Antoniadis

2016-04-01

Full Text Available This paper introduces a method for assessing the influence of Twitter accounts of central e-government agencies. It first stresses the importance of activity and popularity of the e-government accounts, and also the importance of community formation among followers-citizens, as the two main stages of e-government adoption. The proposed approach combines activity and popularity of the accounts and followers’ community characteristics in a ranking system, using an idea originally introduced to measure blogosphere authority. A Twitter Authority Index is produced. The method is demonstrated through an extended example: 56 Twitter accounts of ministries of EU countries are sorted according to their indexes in the proposed ranking system. Detailed values for the ministries’ accounts and average values for the countries that the ministries belong to are reported and commented.

American Cancer Society: the world's wealthiest "nonprofit" institution.

Science.gov (United States)

Epstein, S S

1999-01-01

The American Cancer Society is fixated on damage control--diagnosis and treatment--and basic molecular biology, with indifference or even hostility to cancer prevention. This myopic mindset is compounded by interlocking conflicts of interest with the cancer drug, mammography, and other industries. The "nonprofit" status of the Society is in sharp conflict with its high overhead and expenses, excessive reserves of assets and contributions to political parties. All attempts to reform the Society over the past two decades have failed; a national economic boycott of the Society is long overdue.

Creating Value in Nonprofit-business Collaborations: New Thinking and Practice, by Austin James E. and Seitanidi M. May

DEFF Research Database (Denmark)

Mongelli, Luca; Rullani, Francesco

2017-01-01

Book Review of: Creating Value in Nonprofit-business Collaborations: New Thinking and Practice, by Austin James E. and Seitanidi M. May . San Francisco: John Wiley and Sons, 2014. 320 pp. ISBN: 978-1118531136.......Book Review of: Creating Value in Nonprofit-business Collaborations: New Thinking and Practice, by Austin James E. and Seitanidi M. May . San Francisco: John Wiley and Sons, 2014. 320 pp. ISBN: 978-1118531136....

INTERNATIONAL PAYMENT METHODS AND TECHNIQUES FROM THE ACCOUNTING PERSPECTIVE

Directory of Open Access Journals (Sweden)

MAGDALENA MIHAI

2013-08-01

Full Text Available The starting point in our study regarding the international payment methods and techniques is the ideaaccording to which the international settlements are based on uniform fundament rules set by the states that takepart in international trade. Since the world economy and especially the international trade have evolved, theserules are changed and adapted to international trade necessities resulted from international trade. Theimportance of the topic consists in the idea that companies in our country are increasingly adopting,international trade activities. For this reason, in this paper we will conceptually determine the methods forinternational settlement, as well as present the accounting consequences regarding the international tradeactivity settlement. It is necessary to study the accounting implications that regard the management of collectionand payment activities in the intra- and extra-community trade since international trade as well as Europeanand international influences in national accounting regulations have been developed in our country.

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

Facebook Satisfaction and Its Impacts on Fundraising: A Case Study at a Portuguese Non-Profit Organization

Directory of Open Access Journals (Sweden)

Raul M. S. Laureano

2018-01-01

Full Text Available Non-profit organizations have invested in the development of content for their Facebook pages, believing be an efficient and effective means to publicize its mission and raising resources, whether monetary or human. The purpose of this study is to assess the satisfaction of the participants with the Facebook page, and how that satisfaction influences the dissemination of the organization through the word-of-mouth and the donations practices. In this context, a questionnaire was administered to 204 participants that were aware of the Portuguese non-profit organization “Leigos para o Desenvolvimento” (People for Development. The results show that the participants are satisfied with Facebook page of the organization, and that there is influence of satisfaction on the word-of-mouth and on the frequency and amount of donations. However, satisfaction with the Facebook, itself, does not appear crucial to the realization of donations, either in the present or in future as intended. The study focuses only on one organization and includes a sample that may not represent all the population extracts and so inhibit the generalization of the findings to other populations. The paper includes implications for the development of an effective use of the Facebook as a digital marketing tool that can contribute to the sustainability of non-profit organizations. The study confirms the importance of the Facebook as a digital marketing tool that can contribute to the sustainability of non-profit organizations.

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…

FACILITATORS OF INTERNET PROMOTION (E-BROCHURE ADOPTION BY NON-PROFIT ORGANISATIONS

Directory of Open Access Journals (Sweden)

Nelson Oly Ndubisi

2005-01-01

Full Text Available Internet promotion, otherwise e-brochure (EB or partial e-commerce adoption by non-profit organisations denotes the use of the Internet to provide business and service related information by academic institutions (as in the present study, non-profit organisations, religious organisations, and government agencies to reduce their expenses or to improve their operations and customer service. A field survey of Malaysian universities was conducted to determine the key factors that facilitate the adoption of non-business EB. Since EB adoption decision is a strategic one, a comprehensive list of potential facilitators for the strategic use of information technology (IT was derived from extant literature and used in collecting data from 65 schools and centres in five public universities in Kota Kinabalu and Kuala Lumpur, Malaysia. The data were factor-analysed to determine the key underlying dimensions of facilitators. On the basis of the resulting five dimensions namely, relative advantage orientation, network orientation, information efficiency orientation, innovativeness orientation, and competitiveness orientation, regression analysis was done to determine the impact of the five dimensions on non-business EB adoption.

The role of private non-profit healthcare organizations in NHS systems: Implications for the Portuguese hospital devolution program.

Science.gov (United States)

Almeida, Álvaro S

2017-06-01

The national health services (NHS) of England, Portugal, Finland and other single-payer universalist systems financed by general taxation, are based on the theoretical principle of an integrated public sector payer-provider. However, in practice one can find different forms of participation of non-public healthcare providers in those NHS, including private for profit providers, but also third sector non-profit organizations (NPO). This paper reviews the role of non-public non-profit healthcare organizations in NHS systems. By crossing a literature review on privatization of national health services with a literature review on the comparative performance of non-profit and for-profit healthcare organizations, this paper assesses the impact of contracting private non-profit healthcare organizations on the efficiency, quality and responsiveness of services, in public universal health care systems. The results of the review were then compared to the existing evidence on the Portuguese hospital devolution to NPO program. The evidence in this paper suggests that NHS health system reforms that transfer some public-sector hospitals to NPO should deliver improvements to the health system with minimal downside risks. The very limited existing evidence on the Portuguese hospital devolution program suggests it improved efficiency and access, without sacrificing quality. Copyright © 2017 Elsevier B.V. All rights reserved.

The role and importance of Non-Profit Organizations

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Nicoleta Ciucescu

2009-12-01

Full Text Available In a complex and challenging background of the whole country, and the NGO sector also, the non-profit organizations are established with the aim of providing public services to communities where they operate, making them as an intermediary between citizens and authorities. In any democratic society these organizations are meant to serve different types of needs and interests of the community, from both a strategic perspective and ethics, that those which are not covered by other categories of institutions and organizations, mean time providing a framework for civic participation, where citizens may participate to the public life.

The Methodical Approach to the Cost-Accounting of the Restaurant Businesses with Catering Functions

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Yanchev Andrey V.

2017-05-01

Full Text Available The article considers the methodical aspects of cost-accounting for the operating activities of restaurant businesses, which organization is influenced by the chosen accounting method (trade, production, or trade and production. The essence of each of the methods has been analyzed and the expediency of the trade and production method in the cost-accounting system has been substantiated due to its most appropriateness for the particularities of activity of restaurant businesses with catering functions. It has been proposed to use a model for methodical support of cost-accounting for restaurant businesses, which will provide to obtain detailed information on the costs by the analytical attributes required by the users of enterprise, for each process of its activity. Emphasis is placed on the logistics costs, which are characteristic of catering businesses with catering functions and need to be reflected in the accounting. A methodical approach to the accounting of logistics costs in terms of business processes for the efficient management of such costs is recommended.

10 CFR 603.685 - Management of real property and equipment by nonprofit participants.

Science.gov (United States)

2010-01-01

... participants. 603.685 Section 603.685 Energy DEPARTMENT OF ENERGY (CONTINUED) ASSISTANCE REGULATIONS TECHNOLOGY INVESTMENT AGREEMENTS Award Terms Affecting Participants' Financial, Property, and Purchasing Systems... education or in a nonprofit organization whose primary purpose is conducting scientific research, without...

Taxation of Non-profit Organizations in the Selected European Countries: the Proposal of the Changes for the Czech Republic

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Milena Otavová

2015-01-01

Full Text Available The paper is focused on the issue of taxation of income of non-profit organizations, especially to associations (clubs in the Czech Republic, Slovakia and the United Kingdom. This paper is part of research, where the main emphasis is placed on the comparison of the tax benefits which are provided to non-profit organizations in different countries. This paper points to the current situation in the Czech Republic where despite the changes that have occurred in connection with the new Civil Code, there is still missing clear legislation that would regulate the activities of the monitored organizations. Changes in the taxation of income of non-profit organizations are designed with regard to the elimination of deficiencies in order to prevent the abuse of the benefits and the speculative behavior of tax entities.

Partnership in civil society : a case of building trust between non-profit associations and international NGOs in Lao PDR

OpenAIRE

Purdin, Sky

2015-01-01

The purpose of this Master's thesis is to develop a context-specific substantive theory of trust building based on the experiences of development workers in Laos, as well as the methods they identify as keys to a better partnership. The research material is based on eleven interviews with civil society development workers in Vientiane, Laos. The study context is partnerships between in-country International Non-Governmental Organizations and local Non-Profit Associations. ...

Toward a balanced framework to evaluate and improve the internal functioning of non-profit economic development business incubators : A study in Belgium

NARCIS (Netherlands)

Vanderstraeten, J.; Matthyssens, P.; van Witteloostuijn, A.

2014-01-01

Non-profit organisations, such as economic development incubators, may adapt the balanced scorecard and strategy map in their efforts to improve their internal functioning. In this paper, we employ qualitative research among non-profit economic development incubators in Antwerp, Belgium, to modify

Do Emotional Appeal and Media-context Influence the Effectiveness of TV Commercials for Profit and Non-profit Brands?

OpenAIRE

Roozen, Irene; Claeys, Christel

2009-01-01

This study investigates the impact of emotions, both ad- and context-evoked, on the effectiveness of commercials for non-profit vs. profit brands. Effectiveness is made operational by rational measures, recall and recognition, and by emotional measures, ad likeability and brand attitude. Four different experimental groups were exposed to a sequence of warm and sad commercials for non-profit and profit brands, embedded either in a warm film fragment or a sad one. The results indicate that, ove...

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.

Financování a účetnictví příspěvkových organizací v konkrétních podmínkách zdravotnických zařízení

OpenAIRE

Šálová, Monika

2009-01-01

Allowance organizations are included among non-profit associations whose operation, method of financing and accounting are different from other economic entities. First chapter focuses on non-profit associations, legal regulations of allowance organizations and general definition of public health care institutions. Next two chapters are devoted to financing and accounting of allowance organizations. Financial relations of allowance organizations with their founders, agenda of money funds, gen...

Federal Higher Education Policy and the Profitable Nonprofits. Policy Analysis. No. 678

Science.gov (United States)

Fried, Vance H.

2011-01-01

Undergraduate education is a highly profitable business for nonprofit colleges and universities. They do not show profits on their books, but instead take their profits in the form of spending on some combination of research, graduate education, low-demand majors, low faculty teaching loads, excess compensation, and featherbedding. The industry's…

Calibration of an accountability tank by bubbling pressure method: correction factors to be taken into account

International Nuclear Information System (INIS)

Cauchetier, Ph.

1993-01-01

To obtain the needed precision in the calibration of an accountability tank by bubbling pressure method, it requires to use very slow bubbling. The measured data (mass and pressure) must be transformed into physical sizes of the vessel (height and cubic capacity). All corrections to take in account (buoyancy, calibration curve of the sensor, density of the liquid, weight of the gas column, bubbling overpressure, temperature...) are reviewed and valuated. We give the used equations. (author). 3 figs., 1 tab., 2 refs

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.

5 CFR 610.404 - Requirement for time-accounting method.

Science.gov (United States)

2010-01-01

... REGULATIONS HOURS OF DUTY Flexible and Compressed Work Schedules § 610.404 Requirement for time-accounting method. An agency that authorizes a flexible work schedule or a compressed work schedule under this...

Nonprofit brand strength’s moderational role

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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.

THE REGULATION OF METHODICAL IMPLEMENTATION BY EQUITY ACCOUNTING ON ENTERPRISES WITH FOREIGN INVESTMENT

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Iurii Iakymov

2016-11-01

Full Text Available Purpose is to specify on the accounting methodic of transactions with equity and based on it’s ways of their effektive and resultative improvement in the enterprises with foreign investments. Methodology: In the context of such a scientific research the economic substance and methodical support of the equity accounting in enterprises with foreign investment comparison methods were used: research, synthesis, system approach, mathematical methods, formalization, induction, deduction and other methods. The scientific article is compiled on the basis of research results the main provisions of the legal regulation of these processes, the analysis of the literature of scientists and experts, that investigate this perspective, and other official sources from the Internet. Results. This article is devoted to the economic essence and peculiarities of the accounting equity in the context of accounts, the methodology for formation of equity, recognition procedures and the equity in enterprises with foreign investment. Also, the methodical approach of equity accounting in enterprises with foreign investment was analyzed by the author. As a result of research and detailed testing of transactions with equity for enterprises with foreign investments formed the results and recommendations: - specification of accounting method the transactions of equity based on the scientific research of it’s economic nature and characteristics of accounts, capital formation techniques, procedures, recognition and measurement of equity on the basis of comparative characteristics the international experience; - in order to display the mapping technique in the accounts of transactions with equity, is considered the procedure of object accounting in the program 1C and SAP, which based on a comparison of it’s benchmarks; - proposed the model of comparative accounting automation through the use of accounting software 1C and SAP, confirmed the need for a gradual transition to

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.

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

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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.

Impact of changes in Medicare payments on the financial condition of nonprofit hospitals.

Science.gov (United States)

Das, Dhiman

2013-01-01

This article examines the implications of revenue changes on the financial condition of nonprofit hos pitals. I examine these implications empirically by studying the effect of changes in Medicare payments in the Balanced Budget Act of 1997. Using data from the Healthcare Cost Report Information System maintained by the Centers for Medicare & Medicaid Services between 1996 and 2004, I show that even though revenue fell significantly, resulting in a decline in profitability, hospitals did not significantly change their capital structure and use of capital. An important implication of this is a higher cost of borrowing for these hospitals, which can affect future capital accumulation and viability. Nonprofit hospitals are a very important part of the healthcare delivery system in the United States. Medicare patients constitute the single largest segment of their revenue sources. Understanding the consequences of the changes in Medicare reimbursement on hospital finances is useful in framing future revisions of Medicare payments.

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

Improving the Methods for Accounting the Coverages of Payments to Employees

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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.

Disaggregation of sectors in Social Accounting Matrices using a customized Wolsky method

OpenAIRE

BARRERA-LOZANO Margarita; MAINAR CAUSAPÉ ALFREDO; VALLÉS FERRER José

2014-01-01

The aim of this work is to enable the implementation of disaggregation processes for specific and homogeneous sectors in Social Accounting Matrices (SAMs), while taking into account the difficulties in data collection from these types of sectors. The method proposed is based on the Wolsky technique, customized for the disaggregation of Social Accounting Matrices, within the current-facilities framework. The Spanish Social Accounting Matrix for 2008 is used as a benchmark for the analysis, and...

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

Science.gov (United States)

2011-08-01

... accounted for under the new method of accounting. The definition of cut-off basis is expanded in the final... of Accounting Used by Corporations That Acquire the Assets of Other Corporations AGENCY: Internal... regulations relating to the methods of accounting, including the inventory methods, to be used by corporations...

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…

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

Directory of Open Access Journals (Sweden)

Michelle Renard

2016-11-01

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.

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

Cost accounting method for in-situ leaching mines and its application

International Nuclear Information System (INIS)

Cheng Zongfang; Yang Yihan; Liu Zhanxiang; Lai Yongchun

2008-01-01

Cost structures and accounting method for in-situ leaching mines are studied according to the technical characteeristics of in-situ leaching. A method of cost forecast for in-situ leaching deposit or mine area is presented, and the application of this method is illustrated with examples. (authors)

Building stakeholder relations online: How nonprofit organizations use dialogic and relational maintenance strategies on Facebook

NARCIS (Netherlands)

van Wissen, N.; Wonneberger, A.

2017-01-01

Although Facebook provides organizations with the opportunity to easily engage with stakeholders online, very little is known about the effectiveness of organizational communication strategies. This study examines how nonprofit organizations (NPOs) use Facebook to engage with stakeholders through

Qualidade de serviços nas organizações do terceiro setor Service quality in nonprofit organizations

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Cristiano Rocha Heckert

2008-01-01

Full Text Available Este artigo examina a qualidade de serviços nas organizações do terceiro setor. Por meio de revisão da literatura e de um estudo de caso, discutem-se as diferenças na aplicação do conceito de qualidade de serviços (expectativas X percepção dos clientes no terceiro setor em comparação com as empresas de mercado. Conclui-se que as organizações do terceiro setor não apresentam um único tipo de cliente, mas diversos stakeholders que assumem esse papel. Cada um desses atores possui diferentes expectativas com relação à instituição e apresenta diferentes critérios de avaliação da qualidade de seus serviços. Destaca-se, ainda, que, em função de valores como "justiça" e "solidariedade", fundamentais neste tipo de organização, o processo de prestação de serviços assume especial relevância no terceiro setor, sendo muitas vezes tão ou mais importante que os resultados obtidos.This article analyses service quality in nonprofit organizations. Based on a literature review and a case study, it discusses the differences in applying the service quality concept (customer expectations X perception in the nonprofit sector, in comparison to for-profit companies. It concludes that nonprofits don't present a single type of customer, but several stakeholders playing that role. Each of those actors has different expectations towards the organization and presents different criteria when evaluating service quality. It should also be pointed that, due to values such as "justice" and "solidarity", essential in that type of organization, the service deliver process assumes special importance in nonprofits and, sometimes, become as or even more important than the results obtained.

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.

An examination of contemporary financing practices and the global financial crisis on nonprofit multi-hospital health systems.

Science.gov (United States)

Stewart, Louis J; Smith, Pamela C

2011-01-01

This study examines the impact of the 2008 global financial crisis on large US nonprofit health systems. We proceed from an analysis of the contemporary capital financing practices of 25 of the nation's largest nonprofit hospitals and health systems. We find that these institutions relied on operating cash flows, public issues of insured variable rate debt, and accumulated investment to meet their capital financing needs. The combined use of these three financial instruments provided these organizations with $22.4 billion of long-term capital at favorable terms and the lowest interest rates. Our analysis further indicates that the extensive utilization of bond insurance, auction rate debt, and interest rate derivatives created significant risk exposures for these health systems. These risks were realized by the broader global financial crisis of 2008. Findings indicate these health systems incurred large losses from the early retirement of their variable rate debt. In addition, many organizations were forced to post nearly $1 billion of liquid collateral due to the falling values of their interest rate derivatives. Finally, the investment portfolios of these large nonprofit health systems suffered millions of dollars of unrealized capital losses, which may minimize their ability to finance future capital investment requirements.

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.

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

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false OMB Circular A-122, cost principles for nonprofit organizations; USAID implementation. 731.770 Section 731.770 Federal Acquisition Regulations System AGENCY FOR INTERNATIONAL DEVELOPMENT GENERAL CONTRACTING REQUIREMENTS CONTRACT COST...

Nonprofit Organizations as Ideal Type of Socially Responsible and Impact Investors

OpenAIRE

Fritz, Tizian M.; von Schnurbein, Georg

2015-01-01

Nonprofit organizations (NPOs) as mission-driven organizations could profit from investing in stocks diametrically opposed to their mission, as they serve as a perfect hedge. Earning more income from oil or tobacco companies when there is a greater need for ecological interventions or cancer research might help effectively fighting the cause. We show the flaw in this logic as in its optimal state, this strategy is at most a financial zero-sum game. However, as NPOs strive at creating net valu...

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

"the other side of the coin": What do business schools teach the typical business undergraduate student about the nonprofit sector? A case study from the Netherlands

NARCIS (Netherlands)

L.C.P.M. Meijs (Lucas); E.M. ten Hoorn (Esther); J.L. Brudney (Jeffrey)

2007-01-01

textabstractThis article focuses on the exposure of the typical undergraduate business student to the nonprofit sector and management, as opposed to focusing on learning opportunities available to interested students in particular, as is typically reviewed in research on nonprofit management

ACCOUNTING AND AUDIT OPERATIONS ON CURRENT ACCOUNT

Directory of Open Access Journals (Sweden)

Koblyanska Olena

2018-03-01

Full Text Available Introduction. The article is devoted to theoretical, methodical and practical issues of accounting and auditing of operations on the current account. The purpose of the study is to deepen and consolidate the theoretical and practical knowledge of the issues of accounting and auditing of operations on the current account, identify practical problems with the implementation of the methodology and organization of accounting and auditing of operations on the current account and develop recommendations for the elimination of deficiencies and improve the accounting and auditing. Results. The issue of the relevance of proper accounting and audit of transactions on the current account in the bank is considered. The research of typical operations on the current account was carried out with using of the method of their reflection in the account on practical examples. Features of the audit of transactions on the current account are examined, the procedure for its implementation is presented, and types of abuses and violations that occur while performing operations on the current account are identified. The legal regulation of accounting, analysis and control of operations with cash on current accounts is considered. The problem issues related to the organization and conducting of the audit of funds in the accounts of the bank are analyzed, as well as the directions of their solution are determined. The proposals for determining the sequence of actions of the auditor during the check of cash flow on accounts in the bank are provided. Conclusions. The questions about theoretical, methodological and practical issues of accounting and auditing of operations on the current account in the bank. A study of typical operations with cash on the current account was carried out with the use of the method of their reflection in the accounts and the features of the auditing of cash on the account.

Heterogeneous Roles and Heterogeneous Practices: Understanding the Adoption and Uses of Nonprofit Performance Evaluations

Science.gov (United States)

Eckerd, Adam; Moulton, Stephanie

2011-01-01

Evaluating the performance of nonprofit organizations has been of growing importance for the last several decades. Although there is much good that can come out of self-improvement, there is substantial heterogeneity within the sector that calls into question the usefulness of "across the board" evaluation tools. In this article, the authors…

An independent method for input accountability in reprocessing plants : magnesium tracer technique for the accountability of plutonium (MAGTRAP)

International Nuclear Information System (INIS)

Mathews, C.K.; Jain, H.C.; Chitambar, S.A.; Kavimandan, V.D.; Aggarwal, S.K.

1975-01-01

A new technique 'MAGTRAP' for the measurement of the total plutonium in an accountability tank is described which does not require knowledge of either the total volume of solution in the tank or the size of the sample aliquot. The method depends on the addition of natural magnesium as a tracer and the subsequent isotope dilution of an aliquot using a spike with known 26 Mg/ 242 Pu ratio. Using only the isotopic ratios of 26 Mg/ 24 Mg and 239 Pu/ 242 Pu in the mixture, the quantity of the plutonium in the accountability tank can be calculated. In order to correct for magnesium blank, an additional measurement is required before tracer addition. The magnesium tracer technique can also be used to check the volume (or weight) calibration of the tank. Several experiments were carried out in the input accountability tank of the Fuel Reprocessing Plant at Tarapur to assess the accuracy of this method. The weight (or volume) of the solution in the tank could be measured independently with an accuracy of better than 0.5%. An experiment was also conducted to measure the total uranium in the accountability tank using MAGTRAP. The accuracy was better than 1%. The tracer technique was also used to arrive at optimum sparging times to ensure the homogeneity of the solution in the tank. Chemical procedures developed for the separation of plutonium and magnesium from dissolver solutions are also discussed. (author)

Measuring Performance for Accountability of a Small Social Economy Organization: The Case of an Independent School

OpenAIRE

Steven M. Smith; Sonja Novkovic; John Maddocks

2011-01-01

This article is a result of a joint project in social economy research between a community partner-an independent school-and academic partners. The school is a democratic organization, run by teachers and parents. The goal of the project was to find ways to improve communication and reporting about general performance of the school as part of the school's accountability to its members. Starting from lessons of the balanced scorecard approach for non-profits, we describe the process of develop...

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.

An approach to the structural features of the socio-economic activity of a country based on a Social Accounting Matrix.Evidences and multiplier effects on distribution of income.

OpenAIRE

Santos, Susana

2017-01-01

Abstract A Social Accounting Matrix (SAM) is presented as a tool to study the socio-economic activity of a country. This activity involves the monetary or nominal flows that are measured by the National Accounts, as well as production (organized in factors, industries and goods and services) and institutions (organized in households, general government, non-financial and financial corporations, non-profit institutions serving households, and rest of the world). In order to contribute t...

Tafsir Hermeneutika Intensionalisme Atas “Laba” Yayasan Pendidikan

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Dian Purnama Sari

2010-12-01

Full Text Available Yayasan is a non-profit organization. The organization should not, by nature, has income statement and “profit” account. But, a non-profit organization which has profit account in income statement, still exists. The aim of this research is to find why the non-profit organization use income statement and understand the meaning of “profit” in non-profit education organization. The paradigm used in this research is interpretive paradigm. This research used Hermeneutics Intensionalism as the analysis method. The result shows there are three meanings of “profit” in non-profit organization, namely material “profit”, social “profit”, and memorial “profit”. The material “profit” is used to pay the debt of the non-profit organization. Social “profit” is the meaning of “profit” understood by student who benefit from fee dis-counts from the school. The third “profit” is memorial “profit” that means value to every stakeholder of this organization, that could remember won-derful times when they studied and worked in this school. These three “profits” are connected and affect one another so that they become borderless circle, namely the Tri-Sari “Laba” Yayasan.

[NASA/DOD Aerospace Knowledge Diffusion Research Project. Report 3:] Technical communications in aeronautics: Results of an exploratory study. An analysis of profit managers' and nonprofit managers' responses

Science.gov (United States)

Pinelli, Thomas E.; Glassman, Myron; Barclay, Rebecca O.; Oliu, Walter E.

1989-01-01

Data collected from an exploratory study concerned with the technical communications practices of aerospace engineers and scientists were analyzed to test the primary assumption that profit and nonprofit managers in the aerospace community have different technical communications practices. Five assumptions were established for the analysis. Profit and nonprofit managers in the aerospace community were found to have different technical communications practices for one of the five assumptions tested. It was, therefore, concluded that profit and nonprofit managers in the aerospace community do not have different technical communications practices.

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…

Regulation of the Bulgarian accounting system and its future perspectives

Directory of Open Access Journals (Sweden)

Snejana Basheva

2015-09-01

Full Text Available In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc. come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.

Time spent for activation of non-profit studies in oncology in Italy.

Directory of Open Access Journals (Sweden)

Gianfranco De Feo

Full Text Available AIM: The aim of this paper is to describe the time spent to activate oncological non-profit clinical trials promoted in Italy by the National Cancer Institute of Naples, following the implementation of recent European laws. METHODOLOGY: Data about the process of activation of 5 non-profit multicentre clinical trials were prospectively collected through a web-based system. The impact of European guidelines was assessed by comparing the efficiency of the process between applications started before and after the decree introducing in Italy the Clinical Trial Application form (MD-CTA. Outcomes of the descriptive analyses were the time to EC opinion, the time to administrative agreement signature after a positive EC opinion, and the cumulative percentage of submissions that came to closure (either positive or negative within four subsequent time cohorts. PRINCIPAL FINDINGS: From March 2007 to October 2009, 202 applications were submitted to 107 centres. Forty-four (59% applications of those submitted before were successful, compared to 71 (55% of those submitted after MD-CTA. Most of the failures were due to missing EC response (27% and 22% or administrative reasons (10% and 16%, before and after, respectively; very few (4% and 7% were due to EC refusal. The impact of the MD-CTA on time to EC opinion looked positive (median 4.1 vs 2.4 months, before and after, respectively but a subgroup analysis revealed that the impact was limited to a comparison biased by the selection of EC. After a positive EC opinion, there was no difference before and after MD-CTA in the time to administrative agreement signature (median 3.6 and 3.8 months, respectively. A trend to shortening time to closure of the whole submission process over the time was evident, with 58% of the applications coming to closure within 6 months from submission in the most recent cohort. CONCLUSIONS: In our experience there is reassuring evidence of a trend toward shortening the time spent to

Designing an Engaged Swarm: Toward a "Techne" for Multi-Class, Interdisciplinary Collaborations with Nonprofit Partners

Science.gov (United States)

McCarthy, Seán

2016-01-01

This essay proposes a model of university-community partnership called "an engaged swarm" that mobilizes networks of students from across classes and disciplines to work with off-campus partners such as nonprofits. Based on theories that translate the distributed, adaptive, and flexible activity of actors in biological systems to…

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 PROVISIONS...

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

Science.gov (United States)

2010-07-01

... Qualifications for approval as a nonprofit budget and credit counseling agency. (a) Definition of agency. As used... representations and statements contained therein are true and correct to the best of such individual's knowledge... customer service audits; (ii) Cooperating with the United States Trustee and the EOUST in timely responding...

Aplication`s Aspects Of Public Relations By Nonprofit Organizations. Case Study Albania

OpenAIRE

Xhiliola Agaraj(Shehu); Merita Murati; Valbona Gjini

2011-01-01

The traditional public relations manager is usually responsible for maintaining and enhancing the reputation of the organization among key publics. While the principal focus of this effort is on support publics, it is quite clearly recognized that an organization's image has important effects on its own employees, its donors and volunteers, and its clients. The aim of paper is to define application`s aspects of public relations media and tools by nonprofit organizations in Albanian reality. A...

Precarity in the Nonprofit Employment Services Sector.

Science.gov (United States)

Fanelli, Carlo; Rudman, Debbie Laliberté; Aldrich, Rebecca M

2017-08-01

Drawing on interview and focus group data, this article explores research undertaken as part of a larger research project exploring precarity in the nonprofit employment services sector in a mid-sized Canadian city. We critically survey major legislative changes to Canadian employment and income security policies and programs, including the restructuring of work and labor relations, growth of performance-based contracting-out, erosion of intergovernmental transfers, worker stress, and emotional tolls. Our study's results demonstrate how employment precarity in the nonprofit employment services sector is amplified by top-down and centralized relationships with funding partners and policymaking divorced from the employment experiences of frontline staff. We make the case that it is important to work against rising workplace precarity to strengthen organizational and workplace conditions, as well as build environments more supportive of optimal employment support services. En se fondant sur des entretiens et des données découlant de groupes témoins, cet article présente des explorations entreprises dans une recherche plus large étudiant la précarité dans le secteur des emplois de service dans une ville canadienne de taille moyenne. Nous faisons une revue critique de changements importants intervenus dans la législation portant sur l'emploi au Canada et les politiques et programmes de la sécurité du revenu, incluant la restructuration du travail et des relations de travail, l'augmentation de la privatisation se fondant sur la performance, la diminution des transferts intergouvernementaux, le stress au travail et les conséquences émotionnelles. Les résultats de notre recherche démontrent comment la précarité de l'emploi dans les secteurs des services à but non lucratif est amplifiée par des relations allant du haut vers le bas et centralisée avec des partenaires et des politiques séparés de l'expérience des travailleurs sur le terrain. Nous d

Academic and Non-Profit Accessibility to Commercial Remote Sensing Software

Science.gov (United States)

O'Connor, A. S.; Farr, B.

2013-12-01

Remote Sensing as a topic of teaching and research at the university and college level continues to increase. As more data is made freely available and software becomes easier to use, more and more academic and non-profits institutions are turning to remote sensing to solve their tough and large spatial scale problems. Exelis Visual Information Solutions (VIS) has been supporting teaching and research endeavors for over 30 years with a special emphasis over the last 5 years with scientifically proven software and accessible training materials. The Exelis VIS academic program extends to US and Canadian 2 year and 4 year colleges and universities with tools for analyzing aerial and satellite multispectral and hyperspectral imagery, airborne LiDAR and Synthetic Aperture Radar. The Exelis VIS academic programs, using the ENVI Platform, enables labs and classrooms to be outfitted with software and makes software accessible to students. The ENVI software provides students hands on experience with remote sensing software, an easy teaching platform for professors and allows researchers scientifically vetted software they can trust. Training materials are provided at no additional cost and can either serve as a basis for course curriculum development or self paced learning. Non-profit organizations like The Nature Conservancy (TNC) and CGIAR have deployed ENVI and IDL enterprise wide licensing allowing researchers all over the world to have cost effective access COTS software for their research. Exelis VIS has also contributed licenses to the NASA DEVELOP program. Exelis VIS is committed to supporting the academic and NGO community with affordable enterprise licensing, access to training materials, and technical expertise to help researchers tackle today's Earth and Planetary science big data challenges.

Study on the relationship between project management and organizational efficacy in nonprofit organizations

Directory of Open Access Journals (Sweden)

Kao I-Chan

2018-01-01

Full Text Available This study treats the members in nonprofit organizations (NPOs as subjects, and explores the origination, planning, control, and completion of project management in NPOs, as well as the general performance of organizational efficacy, such as environmental satisfaction, organizational atmosphere, operational performance, job engagement, and work quality. It also probes into the relationship and effect. By various research methods, such as literature review and questionnaire survey, this study attempts to determine if project management in NPOs can significantly enhance organizational efficacy. This study finds that different NPOs have significant differences in the general performance of project management and organizational efficacy. When the performance of project management in NPOs is more significant, organizational efficacy is higher. Project management in NPOs has a significant path relationship to organizational efficacy; therefore, reinforcement of vocational training in the project management of NPOs could improve performance, which would have significant effect on enhancing organizational efficacy.

Strategic Marketing as Solution for Growing Uncertainties among National Non-Profit Sports Federations in the Netherlands

NARCIS (Netherlands)

Marije van 't Verlaat

2007-01-01

Today, Dutch National Non-profit Sports Organizations (NNSFs) experience financial pressures. Two indications for this are described in this paper i.e. increased competition in the sports sector and changes in subsidy division. Decreasing incomes from subsidies can be compensated with either

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…

The "common sense" of the nonprofit hospital tax exemption: a policy analysis.

Science.gov (United States)

Sanders, S M

1995-01-01

Although rarely discussed prior to the 1985 Utah Supreme Court ruling against Intermountain Health Care Inc., the question of whether to grant tax exemptions to nonprofit hospitals is currently being debated by federal, state, and local legislators, and by the courts. Changes to current policy seem likely. This policy analysis: (1) presents the historical and legal background; (2) examines the economic, political, and organizational implications of current tax-exemption policy; and (3) offers three alternatives to this current policy. The analysis indicates that the current policy provides little incentive for nonprofit hospitals to make contributions of charity care. Of the alternatives, eliminating the exemption is not politically feasible at this time; regulating hospital operations and outputs portends an implementation nightmare; and tying tax subsidy levels to output levels of charity care--perhaps the strongest and most efficient incentive--would require an unlikely political consensus on what constitute valid and reliable measures of charity care. If there is a movement toward subsidies, then linking subsidy amounts to levels of charity care will depend on whether policy analysts can design satisfactory empirical measures. With the advent of universal health coverage, the demand for charity care will decrease. The problem for tax-exempt hospitals will then become justifying the exemption by demonstrating the extent to which they generate community benefits at no or reduced cost to society.

76 FR 32377 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

Science.gov (United States)

2011-06-06

... --a Federal E-Government Web site that allows the public to find, review, and submit comments on... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... CFDA 84.938, [[Page 32378

Do non-profit sport organisations innovate? Types and preferences of service innovation within regional sport federations

NARCIS (Netherlands)

Winand, M.; Scheerder, J.; Vos, S.B.; Zint, T.

2016-01-01

Little is known about innovation in the non-profit sport sector. The current research addresses this gap by questioning whether and to what extent sport federations innovate. It aims to identify types of innovation implemented by sport federations and their attitude and preferences towards

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.

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...

Regulation of the Bulgarian accounting system and its future perspectives 

Directory of Open Access Journals (Sweden)

Snejana Basheva

2015-11-01

Full Text Available In 2013, the Fourth and Seventh Directives were replaced by a new Accounting Directive – Directive 2013/34/EC. The Directive is the outcome of EU aspirations to ease the business environment of small and medium-sized enterprises by simplifying the requirements with regard to reporting and mandatory disclosures for that category of enterprises. The entities of the practical sector (public and private limited liability companies, partnerships, general partnerships, etc. come within the scope of the Directive. The scope of the Directive excludes non-profit legal entities. The provisions of the Directive should, for the first time, be applied with regard to financial statements for reporting years beginning on or after January 1, 2016. Being an EC Member State, the Republic of Bulgaria has to transpose the Directive into the national accounting legislation by July 2015. The emphasis in this article is put on the basic problematic areas which occur in the process of the transposition of the Directive. As the possible solutions are based on established traditions and practices, the authors of this article try to identify the solutions to these problems taking into consideration the requirements imposed by the Directive itself. Four principal prob-lems are defined in the article: should there be a new Accounting Law and what should it include; should the Accounting Law include accounting principles; what groups and categories of enterprises should be differentiated and which accounting basis should be applied by any of them.

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. © The Author 2014. Published by Oxford University Press. All rights reserved. For Permissions, please email: journals.permissions@oup.com.

Breaking Down the Door: A Nonprofit Model Creating Pathways for Non-Traditional STEM Student Engagement

Science.gov (United States)

Pelaez, C.; Pelaez, J.

2015-12-01

Blueprint Earth was created as a nonprofit scientific research organization dedicated to conducting micro-scale interdisciplinary environmental investigations to generate macroscopic, system-level environmental understanding. The field data collection and analysis process was conceived to be dependent on student participation and collaboration with more senior scientists, effecting knowledge transfer and emphasizing the critical nature of interdisciplinary research in investigating complex, macroscopic questions. Recruiting for student volunteer researchers is conducted in academic institutions, and to date has focused primarily on the Los Angeles area. Self-selecting student participation has run contrary to traditional STEM demographics. The vast majority of research participants in Blueprint Earth's work are female and/or from a minority (non-white) background, and most are first-generation college students or from low-income, Pell grant-eligible households. Traditional field research programs for students often come at a high cost, creating barriers to access for field-based STEM opportunities. The nonprofit model employed by Blueprint Earth provides zero-cost access to opportunity for students that the STEM world is currently targeting for future professional development.

Strategic management and performance differences: nonprofit versus for-profit health organizations.

Science.gov (United States)

Reeves, Terrie C; Ford, Eric W

2004-01-01

Despite mixed and contradictory findings, for-profits (FPs) and nonprofits (NPs) are assumed to be similar health services organizations (HSOs). In this study, a fifteen-item scale assessing HSOs' strategic management capacity was developed and tested using fifty-seven FP and twenty NP organizations. Then, using item response theory, the items were hierarchically profiled to produce two strategic profile models, a general and an FP anchored model. We find that deviation from the general profile, but not capability attainment level, is related to two of three financial measures. We conclude that studying FPs and NPs together is appropriate.

An Analysis of the Social Meanings of Conflict in Nonprofit Organizations

DEFF Research Database (Denmark)

Mikkelsen, Elisabeth Naima

2013-01-01

This ethnographic study illustrates how staff and management’s sensemaking in conflict in a clerical unit in a Scandinavian nonprofit organization is shaped by institutionalized meanings. Staff and management draw on three institutionalized frameworks when making sense of conflict: The defective...... nonconfrontation as a main strategy in processes of conflict management. Despite the organization’s strong commitment to egalitarianism, the clerical workers view status inequality as the origin of many conflicts and they thereby draw from the same institutionalized meanings of political economy of distributional...... conflicts that the organization was founded to change. Implications for theory and practice are discussed....

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

... accrual method of accounting for its first section 448 year. Unless the taxpayer complies with the... to an overall accrual method—(i) Timely changes in method of accounting. Notwithstanding any other available procedures to change to the accrual method of accounting, a taxpayer to whom paragraph (h) of this...

Steps and Types: How the MBTI Helped a Treatment Non-Profit Develop an Effective Volunteer Program.

Science.gov (United States)

Henderson-Loney, Jane

1996-01-01

An urban nonprofit residential treatment program for chemically dependent teenagers uses the Myers Briggs Type Indicator as a team-building tool for volunteers sponsoring teens through the 12-step recovery process. Training in team building and personality types increases understanding of communication style differences and conflict management.…

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.

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.

Error evaluation method for material accountancy measurement. Evaluation of random and systematic errors based on material accountancy data

International Nuclear Information System (INIS)

Nidaira, Kazuo

2008-01-01

International Target Values (ITV) shows random and systematic measurement uncertainty components as a reference for routinely achievable measurement quality in the accountancy measurement. The measurement uncertainty, called error henceforth, needs to be periodically evaluated and checked against ITV for consistency as the error varies according to measurement methods, instruments, operators, certified reference samples, frequency of calibration, and so on. In the paper an error evaluation method was developed with focuses on (1) Specifying clearly error calculation model, (2) Getting always positive random and systematic error variances, (3) Obtaining probability density distribution of an error variance and (4) Confirming the evaluation method by simulation. In addition the method was demonstrated by applying real data. (author)

IMPROVING MANAGEMENT ACCOUNTING AND COST CALCULATION IN DAIRY INDUSTRY USING STANDARD COST METHOD

Directory of Open Access Journals (Sweden)

Bogdănoiu Cristiana-Luminiţa

2013-04-01

Full Text Available This paper aims to discuss issues related to the improvement of management accounting in the dairy industry by implementing standard cost method. The methods used today do not provide informational satisfaction to managers in order to conduct effectively production activities, which is why we attempted the standard cost method, it responding to the managers needs to obtain the efficiency of production, and all economic entities. The method allows an operative control of how they consume manpower and material resources by pursuing distinct, permanent and complete deviations during the activity and not at the end of the reporting period. Successful implementation of the standard method depends on the accuracy by which standards are developed and promotes consistently anticipated calculation of production costs as well as determination, tracking and controlling deviations from them, leads to increased practical value of accounting information and business improvement.

Characteristics of Part-Time Online Instructors: A Comparison of For-Profit to Nonprofit Faith-Based Institutions

Science.gov (United States)

Starcher, Keith O.

2017-01-01

As the for-profit business model and a reliance on adjunct faculty continues to grow among faith-based institutions, little research exists on the differences in the characteristics of part-time online faculty in for-profit versus nonprofit environments that could provide guidance to administrators. This study utilized a descriptive,…

Isotope correlations for safeguards surveillance and accountancy methods

International Nuclear Information System (INIS)

Persiani, P.J.; Kalimullah.

1982-01-01

Isotope correlations corroborated by experiments, coupled with measurement methods for nuclear material in the fuel cycle have the potential as a safeguards surveillance and accountancy system. The ICT allows the verification of: fabricator's uranium and plutonium content specifications, shipper/receiver differences between fabricator output and reactor input, reactor plant inventory changes, reprocessing batch specifications and shipper/receiver differences between reactor output and reprocessing plant input. The investigation indicates that there exist predictable functional relationships (i.e. correlations) between isotopic concentrations over a range of burnup. Several cross-correlations serve to establish the initial fuel assembly-averaged compositions. The selection of the more effective correlations will depend not only on the level of reliability of ICT for verification, but also on the capability, accuracy and difficulty of developing measurement methods. The propagation of measurement errors through the correlations have been examined to identify the sensitivity of the isotope correlations to measurement errors, and to establish criteria for measurement accuracy in the development and selection of measurement methods. 6 figures, 3 tables

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.

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

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.

CO2 emissions accounting: Whether, how, and when different allocation methods should be used

International Nuclear Information System (INIS)

Levihn, Fabian

2014-01-01

CO 2 abatement and the transition to sustainable energy systems are of great concern, calling for investments in both old and new technologies. There are many perspectives on how to account for these emissions, not least when it comes to how the roles of different alternative energy production options should be emphasized. Confusion and conflicting interests regarding the appropriate accounting methods for allocating CO 2 emissions interfere with effective energy policy and the efficient use of corporate and national resources. Possible investments in the Stockholm district heating network and how they interact with the electric power grid illustrate the influence of different accounting methods on alternative energy production options. The results indicate that, for several abatement options, performance in terms of reduced CO 2 emissions might be either improved or degraded depending on whether or how alternative electricity production is accounted for. The results provide guidelines for whether, how, and when different allocation methods are appropriate, guidelines relevant to academia, industrial leaders, and policymakers in multiple areas related to power production and consumption. - Highlights: • Involvement in the discussion of CO 2 emission allocation is needed from academia. • Abatement options for the district heating in Stockholm were analyzed in relation to power production and the EU ETS. • Implications of different allocation methods are discussed in relation to different analytical purposes and boundaries. • Conclusions are made on when the different allocation methods are appropriate

78 FR 41424 - Audits of States, Local Governments, and Non-Profit Organizations; OMB Circular A-133 Compliance...

Science.gov (United States)

2013-07-10

... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... Management and Budget. ACTION: Notice of availability of the 2013 OMB Circular A-133 Compliance Supplement...--National Science and Mathematics Access to Retain Talent (SMART) Grants (SMART Grants) CFDA 84.390...

75 FR 44814 - Audits of States, Local Governments, and Non-Profit Organizations; Circular A-133 Compliance...

Science.gov (United States)

2010-07-29

..., Washington, DC 20503. Comments may also be sent to via http://www.regulations.gov --a Federal E-Government... OFFICE OF MANAGEMENT AND BUDGET Audits of States, Local Governments, and Non-Profit Organizations... CFDA 93.794 program is no longer active (i.e., no funds are being spent by recipients), and it has been...

Economic Valuation Methods: The Perception of the Accountants of the Hydroeletric Power Sector in Brazil

Directory of Open Access Journals (Sweden)

Aracéli Cristina de S. Ferreira

2015-12-01

Full Text Available The aim of the present study was to verify how accountants perceive the electric power companies in Brazil, regarding the use of economic valuation methods for measuring environmental impacts on hydroelectric power generation. These methods would be used in the internalisation of impacts in compliance with accounting theory criteria of recognition, measurement and disclosure of relevant economic activities. This is an exploratory study based on the conclusion regarding the collected data from a questionnaire answered by accountants, who worked in the electric power sector and were members of the Brazilian Electric Power Sector Accountants Association (ABRACONEE. The research showed that 74% of respondents were accountants or accounting analysts, 92% of them believed that companies should account for (internalise environmental impacts caused by their activities, and 75% of them believed that this task should be based on detailed and specific norms determining what should be done and when and how to do it. Despite their high level of accounting knowledge and complete familiarity with the changes determined by the Brazilian Securities Commission, respondents adopted a conservative stance in relation to the use of estimated values or those obtained in hypothetical markets. The study revealed the existence of a vast field of research that has yet to be explored by accounting in the field of environmental accounting, especially in terms of both measurement and recognition of environmental impacts caused by diverse economic activities

Agency theory in a nonprofit organization Teoria de agência em uma organização sem fins lucrativos

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Ivan Luiz Ecco

2010-10-01

Full Text Available The aim of this paper is to analyze, based on the agency theory, the existence of agency conflicts in management by results in a professional education nonprofit organization. For the program, the case study method was used in a nonprofit professional education organization, located in the state of Santa Catarina. The study examined the contract between the Headquarters of the Organization (which represents in this study, according to theory of agency, the principal and its School Units (representing, the agents to accomplish goals. The results show that the asymmetry of information and organizational culture are factors that contribute to the problem of agency and the determination of an optimal contract should take into consideration such situations. The main conclusion is that agency problems are also present in nonprofit organizations, even when an instrument for the management by results is implemented.O objetivo deste artigo é analisar, à luz da teoria da agência, a existência de conflitos de agência, em uma gestão por resultados, de uma organização educacional sem fins lucrativos. Para sua realização utilizou-se o método de estudo de caso em uma organização de educação profissional sem fins lucrativos, situada no Estado de Santa Catarina. O estudo analisou o contrato celebrado entre a Sede da Organização (que representa neste estudo, segundo a teoria da agência, o principal e suas Unidades Escolares (consideradas os agentes para o cumprimento de metas. Os resultados demonstram que a assimetria de informação e a cultura organizacional são fatores quecontribuem para que o problema de agência ocorra e a determinação de um contrato ótimo deveria levar em consideração tais situações. A principal conclusão é de que os problemas de agência também estão presentes nas organizações sem fins lucrativos, mesmo quando se implanta um instrumento para realizar a gestão por resultados.

State directed hybridity? : the relationship between non-profit housing organizations and the state in three national contexts

NARCIS (Netherlands)

Mullins, David; Milligan, Vivienne; Nieboer, N.E.T.

2017-01-01

This paper presents results from the first international comparative study of non-profit housing organizations in Australia, England and the Netherlands to engage with panels of organizational leaders. The study uses a ‘modified Delphi method’ with Likert-type scaled surveys, followed by in-depth

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

Science.gov (United States)

2010-10-01

... TYPES CONTRACTING BY NEGOTIATION Contract Pricing 915.404-4-70-5 Special considerations—contracts with... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Special considerations-contracts with nonprofit organizations (other than educational institutions). 915.404-4-70-5 Section 915.404...

Greenhouse effect gases: reduction challenges and accounting methods

International Nuclear Information System (INIS)

Dumergues, Laurent

2012-01-01

In this article, the author first proposes an overview of strategic challenges related to the reduction of greenhouse gas emissions. He indicates and discusses the various economic consequences of climate change. These consequences can be environmental (issues ranging from a loss of biodiversity to agriculture), social (from climate refugees to tourism), and economic (from climate disasters to insurance). He focuses on the issue of energy (oil at the base of our economy, carbon contents) and discusses competition issues (an always more demanding regulation, and unavoidable practices). In the second part, he proposes an overview of methods of accounting of greenhouse effect gases, and discusses how to perform an emission inventory

Legitimacy, trustee incentives, and board processes: the case of public and private non-profit nursing homes.

Science.gov (United States)

Dewaelheyns, Nico; Eeckloo, Kristof; Van Hulle, Cynthia

2011-01-01

Using a unique data set, this study explores how type of ownership (government/private) is related to processes of governance. The findings suggest that the neo-institutional perspective and the self-interest rationale of the agency perspective are helpful in explaining processes of governance in both government- and privately owned non-profit organizations. Due to adverse incentives and the quest for legitimacy, supervising governance bodies within local government-owned non-profit institutions pay relatively less attention to the development of high quality supervising bodies and delegate little to management. Our findings also indicate that governance processes in private institutions are more aligned with the business model and that this alignment is likely driven by a concern to improve decision making. By contrast, our data also suggest that in local government-owned institutions re-election concerns of politicians-trustees are an important force in the governance processes of these institutions. In view of these adverse incentives - in contrast to the case of private organizations - a governance code is unlikely to entail much improvement in government-owned organizations. Copyright © 2010 John Wiley & Sons, Ltd.

Method of accounting and suppressing the instability of dosimetric information

International Nuclear Information System (INIS)

Fejtek, Ya.

1977-01-01

To account for dosimetric information instability differential and integral correcting factors are proposed. The differential factor converts signals of dosimeters irradiated during short but different periods of time into equivalent signals related to a certain period of time. The factor excludes the effect of signal instability in the case of short exposures. The integral factor represents a generalization of the differential one for prolonged exposures. The statistical integral factor is derived. An example of processing experimental data using the analytical method developed is presented. The method is pointed out to have been introduced in the state personal dosimetry service in Czechoslovakia [ru

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…

Implementation of a cost-accounting model in a biobank: practical implications.

Science.gov (United States)

Gonzalez-Sanchez, Maria Beatriz; Lopez-Valeiras, Ernesto; García-Montero, Andres C

2014-01-01

Given the state of global economy, cost measurement and control have become increasingly relevant over the past years. The scarcity of resources and the need to use these resources more efficiently is making cost information essential in management, even in non-profit public institutions. Biobanks are no exception. However, no empirical experiences on the implementation of cost accounting in biobanks have been published to date. The aim of this paper is to present a step-by-step implementation of a cost-accounting tool for the main production and distribution activities of a real/active biobank, including a comprehensive explanation on how to perform the calculations carried out in this model. Two mathematical models for the analysis of (1) production costs and (2) request costs (order management and sample distribution) have stemmed from the analysis of the results of this implementation, and different theoretical scenarios have been prepared. Global analysis and discussion provides valuable information for internal biobank management and even for strategic decisions at the research and development governmental policies level.

Accounting Employers' Expectations--The Ideal Accounting Graduates

Science.gov (United States)

Low, Mary; Botes, Vida; Rue, David Dela; Allen, Jackie

2016-01-01

This research examined what accounting employers are seeking in their "ideal" accounting graduate and sought to provide clarification on the "expectation gap" between what accounting employers require in their graduates, and the skills these graduates are exhibiting. Adopting a qualitative research method, this research paper…

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

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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.

Isotope correlations for safeguards surveillance and accountancy methods

International Nuclear Information System (INIS)

Persiani, P.J.; Kalimullah.

1983-01-01

Isotope correlations corroborated by experiments, coupled with measurement methods for nuclear material in the fuel cycle have the potential as a safeguards surveillance and accountancy system. The US/DOE/OSS Isotope Correlations for Surveillance and Accountancy Methods (ICSAM) program has been structured into three phases: (1) the analytical development of Isotope Correlation Technique (ICT) for actual power reactor fuel cycles; (2) the development of a dedicated portable ICT computer system for in-field implementation, and (3) the experimental program for measurement of U, Pu isotopics in representative spent fuel-rods of the initial 3 or 4 burnup cycles of the Commonwealth Edison Zion -1 and -2 PWR power plants. Since any particular correlation could generate different curves depending upon the type and positioning of the fuel assembly, a 3-D reactor model and 2-group cross section depletion calculation for the first cycle of the ZION-2 was performed with each fuel assembly as a depletion block. It is found that for a given PWR all assemblies with a unique combination of enrichment zone and number of burnable poison rods (BPRs) generate one coincident curve. Some correlations are found to generate a single curve for assemblies of all enrichments and number of BPRs. The 8 axial segments of the 3-D calculation generate one coincident curve for each correlation. For some correlations the curve for the full assembly homogenized over core-height deviates from the curve for the 8 axial segments, and for other correlations coincides with the curve for the segments. The former behavior is primarily based on the transmutation lag between the end segment and the middle segments. The experimental implication is that the isotope correlations exhibiting this behavior can be determined by dissolving a full assembly but not by dissolving only an axial segment, or pellets

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

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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.

Economic Valuation Methods: The Perception of the Accountants of the Hydroeletric Power Sector in Brazil

OpenAIRE

Aracéli Cristina de S. Ferreira; Hélio Arthur Irigaray

2015-01-01

The aim of the present study was to verify how accountants perceive the electric power companies in Brazil, regarding the use of economic valuation methods for measuring environmental impacts on hydroelectric power generation. These methods would be used in the internalisation of impacts in compliance with accounting theory criteria of recognition, measurement and disclosure of relevant economic activities. This is an exploratory study based on the conclusion regarding the collected data from...

HealthSouth's inpatient rehabilitation facilities: how does their performance compare with other for-profit and nonprofit inpatient rehabilitation facilities?

Science.gov (United States)

McCue, Michael J; Thompson, Jon M

2010-05-01

To assess the financial and operational differences in freestanding inpatient rehabilitation facilities (IRFs) that are operated by HealthSouth Corporation relative to other for-profit and nonprofit system-affiliated ownership groups. Since 2003, when it faced fraud charges and financial penalties, HealthSouth has experienced new management and refocused its business strategy. Because HealthSouth is the largest provider of freestanding IRF services, it is important to understand how their performance may differ relative to other ownership groups. We used the Mann-Whitney U test to assess differences in median values for financial and operational variables of HealthSouth-owned IRFs compared with other for-profit system IRFs and nonprofit system IRFs. System-affiliated freestanding IRFs in the United States. Sixty-four HealthSouth IRFs, 18 nonprofit system-affiliated IRFs, and 18 for-profit system-affiliated IRFs. Not applicable. Net patient revenue per adjusted discharge, operating expense per adjusted discharge, salary expense per full-time equivalent, and cash flow margin. HealthSouth IRFs had significantly lower net patient revenue per adjusted discharge and operating expense per adjusted discharge; however, its cash flow margin was significantly higher than other comparison groups. HealthSouth IRFs treated a higher case mix of patients relative to these comparison groups. The financial and operating performance of HealthSouth IRFs is stronger than other ownership groups. Strong cash flow will enable HealthSouth to pay down long-term debt.

Digital marketing plan for a non-profit organization. Case: Nordic ASEAN Business Forum Ry

OpenAIRE

Ngo, Chi

2017-01-01

The Internet is changing people’s lives as well as the way organizations operate. In fact, digitalization and digital marketing are considered essential in organization’s operations. In this context, the capability to facilitate and master digital marketing becomes a key asset of an organization to stay competitive. This project-based thesis was commissioned by Nordic ASEAN Business Forum (NABF), a non-profit organization based in Helsinki, Finland. The need for the thesis comes from the ...

The Methodical Approach to Accounting of Settlement Operations when Using Cryptocurrency

Directory of Open Access Journals (Sweden)

Kirilieva Liudmila O.

2018-03-01

Full Text Available The innovative form of settlements in the information society is considered – the payment instrument of «cryptocurrency», which is being identified as a new kind of electronic money. The most popular cryptocurrencies in the world economic practice have been defined. The dynamics of the bitcoin course, which explains the rapid interest in this type of cryptocurrency, is considered. On the basis of the analysis of scientific works of both the domestic and the foreign authors, examining the process of implementation of cryptocurrency into settlement operations, a generalization of the essence of «cryptocurrency» from economic and accounting point of view has been made. It is determined that cryptocurrency is a program code which is the object of the right of ownership. The process of extraction (emission of cryptocurrency and process of its obtaining are clarified. The authors analyze the most common in economic literature methodical approaches to the accounting of cryptocurrency as a tool of expansion of possibilities of information technologies for realization of changes in the financial-credit mechanism where a system of non-cash payments can be relevant. The own methodical approach to accounting of reflection of payments with cryptocurrency which will provide to receive the information on condition and change of the sum of cryptocurrency by its kinds, and to control process of implementation of new payment systems in the economic activity of the enterprise.

Specific Methods of Information Security for Nuclear Materials Control and Accounting Automate Systems

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Konstantin Vyacheslavovich Ivanov

2013-02-01

Full Text Available The paper is devoted to specific methods of information security for nuclear materials control and accounting automate systems which is not required of OS and DBMS certifications and allowed to programs modification for clients specific without defenses modification. System ACCORD-2005 demonstrates the realization of this method.

Strategic Planning: Contextual Factors that Facilitated and/or Challenged the Implementation of Strategic Planning in Two Nonprofit Organizations

Science.gov (United States)

Masilamony, Davadhasan

2010-01-01

As the nonprofit sector continues to grow in size and importance in American society, successful organizations proactively initiate strategic planning so they can be more responsive to changing circumstances, underlying trends, and shifting demands. At times, however, organizations develop elaborate plans that are never implemented. Unfortunately,…

Conceptual Foundations of Transforming the Traditional Accounting System into Sustainability Accounting

OpenAIRE

Sokol Oleg H.

2017-01-01

Under modern conditions the significance of social and environmental security is manifested in costs of restoring and protecting the environment, ensuring social security at a decent level and requires reflecting these issues in accounting. The aim of the article is to identify and analyze the ways of transition from traditional accounting to sustainability accounting. In the article the following research methods are used: observation, comparison, the empirical method, the monographic method...

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.…

Adapting Nonprofit Resources to New Social Demands: The Food Banks in Spain

Directory of Open Access Journals (Sweden)

Jorge Coque

2017-04-01

Full Text Available Food banks make up an increasing phenomenon of nonprofit organizations answering to new social needs related to the global socioeconomic crisis. In order to explore if they are suitably adapting to their environments in Spain, one of the countries most seriously affected by the crisis in South Europe, this work assumes a hybrid qualitative–quantitative structure composed of an exploratory case study based on semi-structured interviews followed by a survey addressed to all the Spanish food banks. Much of the academic literature has concerned the appropriateness of food banks as a delivery mechanism in the context of welfare state withdrawal. This paper takes this in a different direction by examining Spanish food banks from an organizational management point of view. Wary of concerns about the institutionalization of food charity, on the one hand, and recognizing the escalating daily reliance on food banks, on the other, this paper seeks to address potential technical supply problems and challenges food banks face and open debate about the organizational networks of food banks more generally. The results show nonprofit entities based on a voluntary workforce who run supply chains in order to join both social and business targets. Their situation, performance, resources, mutual relationships and the links with other entities are described, paying special attention to the changes induced by the latest contextual changes. In short, food banks are efficiently organized and well established in their territories as a coherent social movement, although they should improve in their strategic view, coordination, resources and sources of these, to satisfy more adequately their increasingly complex demands.

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...

From Financialization to Low and Non-Profit: Emerging Media Models for Freedom

Directory of Open Access Journals (Sweden)

Nuria Almiron-Roig

2011-01-01

Full Text Available In the midst of what is probably the worst economic and financial crisis the capitalist world has ever experienced, professional journalistic structures and news organizations are disintegrating. While mainstream current economic and media gurus –and the whole media executive class around the globe– are claiming for a business model change that allows them to go on making lots of money, many voices have been raised in unison to ask for a true radical change: money cannot be the first goal, but rather public interest. This paper presents the outcome of a research on the non-profit alternatives currently under debate destined to help journalism survive.

Financial accounting as a method of household finance capacity valuation

Directory of Open Access Journals (Sweden)

A. B. Untanov

2017-01-01

Full Text Available The article presents existing household finance capacity investigations. Comparison conducting allowed to determinate collisions and flaws of previous works. That substantiates to find a new approach in household finance capacity valuation necessity. The article contains theoretical research of household finance fundamental categories. In particular, it notes significant difference between domestic and foreign experience of household finance determination. Although emphasizing key similarities allows identifying household finance capacity composition. Moreover, the article provides a public and corporate finance sectors experience, which contains a huge knowledge of finance capacity investigations. Used research allows classify finance capacity not only as a resource valuation, but also as an economic entity’s ability to generate financial result. In terms of resource valuation, the paper suggests assessing both financial resources in classical meaning and any other property, which participating household economic activity and could be evaluated. The author’s position in terms of household finance capacity valuation is suggested. A broad definition of finance capacity causes applying conceptually different approach in this paper. Thus, comparative analysis method is suggested to substantiate household and corporate firm similarities. Used method allows forming household financial accounting, which leads to clear determination of household finance capacity composition and structure. Specificity forming household financial accounting is considered. An author’s position in regards existing contradictions with early research is suggested.

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.

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

Science.gov (United States)

2010-04-01

... multiple changes in method of accounting occur in the year of change—(A) In general. A change in method of... decrement in an inventory pool occurs, layers accumulated in more recent years must be viewed as invaded...

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.

Benchmarking of London Dispersion-Accounting Density Functional Theory Methods on Very Large Molecular Complexes.

Science.gov (United States)

Risthaus, Tobias; Grimme, Stefan

2013-03-12

A new test set (S12L) containing 12 supramolecular noncovalently bound complexes is presented and used to evaluate seven different methods to account for dispersion in DFT (DFT-D3, DFT-D2, DFT-NL, XDM, dDsC, TS-vdW, M06-L) at different basis set levels against experimental, back-corrected reference energies. This allows conclusions about the performance of each method in an explorative research setting on "real-life" problems. Most DFT methods show satisfactory performance but, due to the largeness of the complexes, almost always require an explicit correction for the nonadditive Axilrod-Teller-Muto three-body dispersion interaction to get accurate results. The necessity of using a method capable of accounting for dispersion is clearly demonstrated in that the two-body dispersion contributions are on the order of 20-150% of the total interaction energy. MP2 and some variants thereof are shown to be insufficient for this while a few tested D3-corrected semiempirical MO methods perform reasonably well. Overall, we suggest the use of this benchmark set as a "sanity check" against overfitting to too small molecular cases.

Postsecondary Education: Student Outcomes Vary at For-Profit, Nonprofit, and Public Schools. Report to Congressional Requesters. GAO-12-143

Science.gov (United States)

Scott, George A.

2011-01-01

To respond to Congress' interest in student outcomes at different types of schools, this report addresses the following questions: (1) What does research show about graduation rates, employment outcomes, student loan debts, and default rates for students at for-profit schools compared to those at nonprofit and public schools, taking differences in…

Economic characteristic of non-profit sport clubs and their relations with municipalities and sport federations

OpenAIRE

Marek Pavlik

2013-01-01

There is a running discussion about the system of financing sport from public budgets and there are opinions that the sport is not sufficiently supported. We know surprisingly little about the situation of non-profit sport clubs and to find a better support system we have to gather information about the environment of sport clubs. What do we know about relations of sport clubs with public authorities and their own sport union/federation and why do we need to know? The aim of this paper is to ...

Corporate Accounting Policy Efficiency Improvement

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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.

Financial assistance: the order reflected in accounting and tax accounting

Directory of Open Access Journals (Sweden)

I.М. Vygivska

2016-07-01

Full Text Available The lack of a comprehensive approach to the accounting reflection of repayable financial aid makes it impossible to establish an information base for the evaluation of its attraction and use. Therefore, to ensure completeness of operations related to the involvement of financial assistance is only possible through the use of scientifically based methods of accounting and scientific researches in the field of accounting should be directed at ensuring stable financial condition of the enterprise, improving management decision-making to attract and use financial aid and prevent violations of the payment discipline. Based analysis approach to mapping returnable financial assistance has shown that the accounting staff has no single method for such transactions. In order to eliminate this disadvantage we offer to display repayable financial assistance as a part of the loan capital through the use of 609 "Swivel financial assistance" account to the opening of the analytical account of 609.1 "Swivel financial assistance in the national currency", and 609.2 "Swivel financial assistance in foreign currency" and the account of 505 "Long-term financial assistance in the national currency" and 506 "Long-term financial assistance in foreign currency".

Facebook satisfaction and its impacts on fundraising: a case study at a Portuguese non-profit organization

OpenAIRE

Laureano, R. M. S.; Fernandes, A. L.; Hassamo, S.; Alturas, B.

2018-01-01

Non-profit organizations have invested in the development of content for their Facebook pages, believing be an efficient and effective means to publicize its mission and raising resources, whether monetary or human. The purpose of this study is to assess the satisfaction of the participants with the Facebook page, and how that satisfaction influences the dissemination of the organization through the word-of-mouth and the donations practices. In this context, a questionnaire was administered t...

76 FR 61597 - Grants and Cooperative Agreements to State and Local Governments: DOT Amendments on Regulations...

Science.gov (United States)

2011-10-05

... organization or a Principles and Procedures, or non-profit organization listed in 2 uniform cost accounting CFR... Principles and Procedures, or non-profit organization listed in 2 uniform cost accounting CFR part 230... to applicable cost principles for grants and cooperative agreements with State and Local Governments...

Nonprofit pharma: solutions to what ails the industry.

Science.gov (United States)

Moos, W H; Kodukula, K

2011-01-01

Nonprofit organizations (NPOs) play an increasingly important role providing solutions to the significant challenges faced today by both large pharmaceutical and smaller biotechnology companies, not to mention academia. NPOs chartered for the public benefit are common in the USA and in selected other parts of the world. SRI International, originally founded as the Stanford Research Institute in 1946, is one of the largest and most successful independent NPOs. To provide a perspective on NPO business models, a number of SRI case studies spanning a broad range of technical and business initiatives will be summarized, including basic and contract research, discovery and development of new drugs and biologics, pharmaceutical and biotech research and development and contract services, technology pivots, company spin-ins and spin-outs, and the creation of new NPOs. How to bridge the National Institute of Health's "Valley of Death" and how to navigate the Food and Drug Administration's "Critical Path" will be discussed. We conclude with lessons learned about collaborations and routes to commercialization, along with food for thought for bioscience companies and outsourcing participants. Throughout, we attempt to explain why the role of NPOs is important to both the scientific and business communities and to patients and caregivers.

Methodology of sustainability accounting

Directory of Open Access Journals (Sweden)

O.H. Sokil

2017-03-01

Full Text Available Modern challenges of the theory and methodology of accounting are realized through the formation and implementation of new concepts, the purpose of which is to meet the needs of users in standard and unique information. The development of a methodology for sustainability accounting is a key aspect of the management of an economic entity. The purpose of the article is to form the methodological bases of accounting for sustainable development and determine its goals, objectives, object, subject, methods, functions and key aspects. The author analyzes the theoretical bases of the definition and considers the components of the traditional accounting methodology. Generalized structural diagram of the methodology for accounting for sustainable development is offered in the article. The complex of methods and principles of sustainable development accounting for systematized and non-standard provisions has been systematized. The new system of theoretical and methodological provisions of accounting for sustainable development is justified in the context of determining its purpose, objective, subject, object, methods, functions and key aspects.

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

Science.gov (United States)

2011-08-30

... of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction AGENCY... describes corrections to final regulations (TD 9534) relating to the methods of accounting, including the... corporate reorganizations and tax-free liquidations. These regulations were published in the Federal...

26 CFR 1.818-2 - Accounting provisions.

Science.gov (United States)

2010-04-01

... accounting. Thus, the over-all method of accounting for life insurance companies shall be the accrual method... and deduction of expenses under an accrual method of accounting, see sections 451 and 461 and the... life insurance company's method of accounting may be a combination of the accrual method with any other...

Advances in exergy analysis: a novel assessment of the Extended Exergy Accounting method

International Nuclear Information System (INIS)

Rocco, M.V.; Colombo, E.; Sciubba, E.

2014-01-01

Highlights: • General overview of exergy-based methods for system analysis is presented. • Taxonomy for exergy-based methods classification is proposed. • Theoretical foundations and details of Extended Exergy Accounting are described. - Abstract: Objective: This paper presents a theoretical reassessment of the Extended Exergy Accounting method (EEA in the following), a comprehensive exergy-based analytical paradigm for the evaluation of the total equivalent primary resource consumption in a generic system. Our intent in this paper was to rigorously review the EEA theory and to highlight its double “valence” as a resource quantifier and to clarify its operative potential. On the one side, EEA can be properly regarded as a general “costing” theory based on a proper knowledge of the cumulative exergy consumption of different supply chains, economic systems and labour market: it is indeed the only method that translates externalities (capital, labour and environmental remediation) into cumulative exergetic costs and thus allows for their rigorous inclusion in a comprehensive resource cost assessment. Indeed, the extended exergy cost eec reflects both the thermodynamic “efficiency” of the production chain and the “hidden” resource costs for the society as a whole. From another, perhaps even more innovative, perspective, EEA can be viewed as a space and time dependent methodology since economic and labour costs can only be included in the Extended Exergy balance via their exergy equivalents (via two rigorously defined postulates). Since the equivalent exergy cost of the externalities depends both on the type of society and on the time window of the analysis, the extended exergy cost eec reflects in a very real sense both the thermodynamic “efficiency” of the machinery and the “conversion efficiency” of the specific society within which the analysis is performed. We argue that these two intrinsic features of the EEA method provide both

Methods of accounting the hot water consumption modes at the solar installations design

Directory of Open Access Journals (Sweden)

Vyacheslav O. Dubkovsky

2015-06-01

Full Text Available Peculiarities of the high-powered solar systems for hot water heating are considered. The purpose of work consists in development of methods for accounting the 24-hourly hot water consumption mode, determining the solar systems dynamic descriptions. The basic solar system schemes are analyzed with their shortages from the user satisfaction view point due to sun energy. For the dynamic parameters improvement the use of operative expense tank is examined such receptacle bearing built-in worm-pipe, through which all heat carrier from solar collectors passes before entering the fast heat exchanger which heats a tank-accumulator. The scientific novelty refers to the proof that this tank principal parameter is a not the volume, but the built-in exchanger capacity, determined by the solar collectors field total thermal power. As an ecological constituent of operating costs it is suggested to take into account cost paid for the emission of combustion products. As this method practical application example considered is the solar collectors capacity optimization for a communal enterprise.

The Extent of the Application of the Commercial Banks in Aqaba for Modern Methods of Accounting Information Systems

OpenAIRE

Muhannad Akram Meqbel Ahmad; Ashraf Mohammad Salem Alrjoub

2014-01-01

This study tests the head of departments’ perception towards the relationship between applying accounting information systems and production activities. The results show a positive significant relationship between AIS and production activities (i.e. production design, production planning and control, production operation and cost accounting).This study recommends that using modern methods to develop the skills of the interaction between the users of accounting information systems and between ...

Age differences in career activities among higher-level employees in the Netherlands: a comparison between profit sector and non-profit sector staff

NARCIS (Netherlands)

van der Heijden, Beatrice

2006-01-01

The present study describes age differences in the occurrence of career activities among profit sector and non-profit sector employees in the Netherlands. Three different types of variables have been studied, i.e. individual, job-related and organizational variables. Hypotheses have been tested with

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.

Contested spacing: International non-profit organizations and the mobility of asylum seekers

DEFF Research Database (Denmark)

Albu, Oana Brindusa

The importance of examining space from an organizational standpoint is timely, not the least because the use of this concept has critical and often unintended social, and political effects (Mengis, Nicolini & Gorli, 2016). The global refugee crisis following the post-2015 Syrian conflict is perhaps...... one indicative situation of the highly contested ways in which international non-profit organizations (INGOs) create spaces for their organizational activities (e.g., build informal settlements to provide emergency aid), and thus affect how individuals (e.g., asylum seekers) get re-settled, confined...... to, or even restricted from living in such spaces. These matters are relevant since in the contexts where both the opportunities to move freely and being at peace are challenged, space is not only a neutral structure in which such contested organizing takes place (Mengis et al., 2016). Rather...

Accounting for no net loss: A critical assessment of biodiversity offsetting metrics and methods.

Science.gov (United States)

Carreras Gamarra, Maria Jose; Lassoie, James Philip; Milder, Jeffrey

2018-08-15

Biodiversity offset strategies are based on the explicit calculation of both losses and gains necessary to establish ecological equivalence between impact and offset areas. Given the importance of quantifying biodiversity values, various accounting methods and metrics are continuously being developed and tested for this purpose. Considering the wide array of alternatives, selecting an appropriate one for a specific project can be not only challenging, but also crucial; accounting methods can strongly influence the biodiversity outcomes of an offsetting strategy, and if not well-suited to the context and values being offset, a no net loss outcome might not be delivered. To date there has been no systematic review or comparative classification of the available biodiversity accounting alternatives that aim at facilitating metric selection, and no tools that guide decision-makers throughout such a complex process. We fill this gap by developing a set of analyses to support (i) identifying the spectrum of available alternatives, (ii) understanding the characteristics of each and, ultimately (iii) making the most sensible and sound decision about which one to implement. The metric menu, scoring matrix, and decision tree developed can be used by biodiversity offsetting practitioners to help select an existing metric, and thus achieve successful outcomes that advance the goal of no net loss of biodiversity. Copyright © 2018 Elsevier Ltd. All rights reserved.

Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions

Directory of Open Access Journals (Sweden)

Samuel F. Johnson-Rokosu

2015-09-01

Full Text Available Fraud and forensic accounting education is a necessity in very corrupt corporate and government institutions across the globe. Accounting educators have been pressured to make changes to the accounting curriculum and to include courses in forensic accounting and fraud examination by professional organizations and legislators as fraud cases have mounted and academic were criticized for not preparing their students for this professional environment. Accounting graduate trained under the existing curriculum exhibit lesser knowledge, skills and abilities in fraud detection, prevention and deterrence. This study therefore examined the philosophical beliefs, behavioural science concepts and approaches that can be adopted in integrating a fraud/ forensic accounting (FFA into existing accounting curriculum. The study adopted mixed research methods, content analysis and quantitative method of data analysis was employed. This paper basically made use of the content analysis in analyzing the content of the existing accounting curriculum in Nigeria universities. This study involved selected universities in South West region of Nigeria using survey research method. Findings in this study revealed that most respondents would prefer integrating fraud/forensic accounting education into accounting curriculum by offering a separate fraud/forensic accounting courses. Also, the study revealed that fraud/ forensic accounting education has positive impact on student expertise, skepticism and fraud judgment. The study identified the following consideration that Accounting course developers need to consider before, during and after curriculum revision. Involvement of faculty; consider stakeholders opinion; accreditation agencies’ and governmental requirements; resources available; need for change; among others.

An accounting system to support process improvements: Transition to lean accounting

Directory of Open Access Journals (Sweden)

Patxi Ruiz de Arbulo-López

2010-12-01

Full Text Available From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods.   In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.

Sports, poverty and the role of the voluntary sector : exploring and explaining nonprofit sports clubs' efforts to facillitate participation of socially disadvantaged people

NARCIS (Netherlands)

Vandermeerschen, H.; Meganck, J.; Seghers, J.; Vos, S.B.; Scheerder, J.

2017-01-01

Despite several decades of Sport for All policies, opportunities for sports participation are still unequally divided, with certain socially disadvantaged groups having less access to sports. To reduce this gap, structural efforts are needed. A question that arises is what role nonprofit sports

Three methods of interfacing with the private sector by mental health agencies.

Science.gov (United States)

McRae, J A

1989-01-01

This article outlines three methods of mental health marketing--formal, intermediary, and interactive. It discusses advantages and disadvantages of each method. These approaches are particularly good for public, non-profit agencies and individuals in contacting the private sector. The need for flexibility and marketing mix is emphasized.

The Use of Life History Collage to Explore Learning Related to the Enactment of Social Consciousness in Female Nonprofit Leaders

Science.gov (United States)

Seymour, Susan R.

2012-01-01

The purpose of this study was to consider the development of social consciousness in female nonprofit leaders. The problem undergirding the study is that we do not know enough about social consciousness to know how it is learned, if it can be taught, if it is stable over a lifetime, and what factors and life events shape its unique expression. A…

Fiscal Fitness for Non-Profits: Project Puts Chicago After-School Programs and Funders through a Financial Workout. Stories from the Field

Science.gov (United States)

Field, Anne

2011-01-01

Strengthening after-school programming for city youngsters has long been an objective of The Wallace Foundation, a national philanthropy based in New York City. In its work over the years, Wallace has found that weak financial management of the nonprofits running many high-quality programs hampers their ability to improve and expand. In 2009,…

Investment accounting in building industry

Energy Technology Data Exchange (ETDEWEB)

Kuesgen, H.

1982-09-01

The methods of investment accounting are always required if, as it is usual for buildings, payments are not due once but repeatedly within a period of several years. These payments are presented in a payment model from which an informative and reliable total value of all costs and yields can be derived. The report deals nearly exclusively with the so-called dynamic investment accounting method as it records the payment procedures as to time much more exactly than the static investment accounting method. The problem of continually rising amounts of regular payments as e.g. energy prices can be better represented by the dynamic method. Therefore, the static methods have been dealt with only globally.

THE THEORY OF NON-PROFIT ALTERNATIVE ECONOMY AS THE BASIS FOR A NEW ECONOMIC OUTLOOK

Directory of Open Access Journals (Sweden)

V. V. Myamlin

2009-03-01

Full Text Available The conflicts of existing financial-and-economic model of management are revealed. The groundlessness of profit-financial economic model based only on a profit approach is shown. The alienation of this model from general laws of the Nature is demonstrated. As an argument of absence of additional product the scheme of rotation of substances in the Nature is given. It is suggested to build the laws of economics starting not from idea considerations of those or other social groups but from general laws of the Nature. A new basic economic ideology – the theory of non-profitable economy – is proposed.

USING THE METHOD OF SITUATIONAL ANALYSIS IN PROJECT MANAGEMENT TAKING INTO ACCOUNT SEASONALITY OF PRODUCTION

Directory of Open Access Journals (Sweden)

Тетяна Олександрівна ПРОКОПЕНКО

2016-02-01

Full Text Available There have been proposed methods of fuzzy situational approach, providing decision-making in project management in enterprises with seasonal nature of production. The model of fuzzy graph situational project management in the investment phase, providing adequate and effective opportunity to describe the project taking into account seasonality and uncertainty in the tasks of planning and decision making. The conclusions about the choice of alternative strategic solutions for companies considering the seasonality of production based on the proposed fuzzy graph situational solutions that allow for the special factors such as the nature of the project and the environment; uncertainty in the design and environment; take account of the conditions of the process; and evaluate the results of actions and make choices alternatives for achieving the strategic objectives of the various activities of the enterprise, taking into account the seasonal factor.

Effect Of Accounting Lecturer Lecturer Commitment To The Development Of Professional Accounting Empirical Study Lecturer Accounting Faculty Of Economics University Of Muhammadiyah Tangerang 2013

Directory of Open Access Journals (Sweden)

Endraria

2015-04-01

Full Text Available Abstract The purpose of the study in which the researcher is interested in conducting research by taking the title The Effect of Commitment Against Lecturer - Lecturer in Accounting Accounting Profession Development Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 . This research was conducted at the Faculty of Economics University of Muhammadiyah Tangerang is located at Independence Pioneer Road I No.33 Cikokol Tangerang City. The experiment was conducted at the research site easily accessible for the author. The method used in this research is descriptive quantitative methods which aim to describe the descriptive method of data distribution of each variable.There are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013 this is evidenced by the results of hypothesis testing that has been done obtained tcount ttable value 5.7193 and with a significance level of 5 and df n - 2 40-2 38 is equal to 1.686 with the statement concluded that t count t table. Thus Ha Ho accepted and rejected. The conclusion was that there are significant accounting lecturers commitment to the development of the accounting profession Empirical Study of Accounting Lecturer Faculty of Economics University of Muhammadiyah Tangerang in 2013. As for advice to be conveyed in this study is the government as a regulator should be able to evaluate the development of the accounting profession especially in Indonesia with the influence of commitment accounting lecturers are expected to improve and develop the accounting profession especially in the Faculty of Economics University of Muhammadiyah Tangerang.

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.

Nonprofit health insurers: the story Wall Street doesn't tell.

Science.gov (United States)

Johnson, Susan R

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. However, closer examination of the financial performance and capital position of not-for-profit health plans shows that: The lower operating margins reported by not-for-profit health plans very likely reflect the organizations' corporate missions to serve their communities by minimizing the cost of coverage and their ability to invest all gains back into the company for the future benefit of their customers. Their investor-owned counterparts must generate higher margins to give shareholders a return on their investment. Compared with investor-owned insurers, not-for-profit health plans use a significantly higher percentage of the customers' premium dollar to pay health care claims. A lower percentage goes for administrative expenses. Over the past 10 years, not-for-profit health plans have succeeded in using operational and investment gains to build and retain a strong capital position--stronger than that of investor-owned companies--while investing heavily in infrastructure, product development, and market growth.

ACCOUNTING PRINCIPLES: EVOLUTION, CONTENT, CONSEQUENCES

Directory of Open Access Journals (Sweden)

Liliana LAZARI

2017-04-01

Full Text Available Accounting principles are rules that help producers of financial information to recognize, evaluate, classify and present information. At the same time, they are very general rules, which can be implemented in several ways, generating more accounting treatments. Although the foreign literature presents numerous classifications of the principles in terms of the given research, we will continue to deal with the terms that have the value of accounting principles, their evolution in the Republic of Moldova, but also the influence on keeping the accounting and financial reporting. In the research, we used the method of comparison, analysis, deduction, but also the historical method. The results of the research on accounting principles will contribute to the development of their applicability both for those studying and researching the field of accounting, as well as for those who apply in practice the keeping of accounting in all stages of work: elaboration of accounting policies, recognition, evaluation and accounting for economic transactions and preparing the financial statements of the entity.

Nuclear fuel lease accounting

International Nuclear Information System (INIS)

Danielson, A.H.

1986-01-01

The subject of nuclear fuel lease accounting is a controversial one that has received much attention over the years. This has occurred during a period when increasing numbers of utilities, seeking alternatives to traditional financing methods, have turned to leasing their nuclear fuel inventories. The purpose of this paper is to examine the current accounting treatment of nuclear fuel leases as prescribed by the Financial Accounting Standards Board (FASB) and the Federal Energy Regulatory Commission's (FERC's) Uniform System of Accounts. Cost accounting for leased nuclear fuel during the fuel cycle is also discussed

A Strategic Analysis of Investment Opportunities within British Columbia's Private Healthcare Sector for a Non-Profit Genomics Research Organization

OpenAIRE

Barclay, John W.

2010-01-01

Advances in the genome sciences are leading to the development of new healthcare innovations relevant to the principles of personalized medicine. Genome BC, a non-profit research organization, invests in projects that will help facilitate the integration of these innovations into the delivery of healthcare. This analysis assesses the strategic positioning of private healthcare firms in BC to be early users of such innovations. The analysis assesses the suitability of investment from Genome BC...

Managing Competency in Non-Profit Organization: Experience with a European University

Directory of Open Access Journals (Sweden)

Mostaq M. Hussain

2014-12-01

Full Text Available Competence Management (CM has been discussed in contemporary academic and practitioner literature as a managing tool of Core Competences. Most of the studies of CM deal with manufacturing sector and profit organizations. Very little is known about CM in services and almost nothing in not-for profit organization. No research report has yet been found in educational institutions. Although, CM is not only important in manufacturing and profit organizations but also important in non-profit, like educational institutions, in order to meet the required quality and competitiveness of 21st century's education. Thus, an attempt has been made in this research to study CM in the administration of one the top ranking University in a Nordic country. The result results reveal that competencies had been defined in individual, network and unit level, but lack of integration of a comprehensive CM framework unable the higher educational institution to achieve the benefits of core competence. Based on the empirical findings, some policy and research directions are given at the end of the research.

A well test analysis method accounting for pre-test operations

International Nuclear Information System (INIS)

Silin, D.B.; Tsang, C.-F.

2003-01-01

We propose to use regular monitoring data from a production or injection well for estimating the formation hydraulic properties in the vicinity of the wellbore without interrupting the operations. In our approach, we select a portion of the pumping data over a certain time interval and then derive our conclusions from analysis of these data. A distinctive feature of the proposed approach differing it form conventional methods is in the introduction of an additional parameter, an effective pre-test pumping rate. The additional parameter is derived based on a rigorous asymptotic analysis of the flow model. Thus, we account for the non-uniform pressure distribution at the beginning of testing time interval caused by pre-test operations at the well. By synthetic and field examples, we demonstrate that deviation of the matching curve from the data that is usually attributed to skin and wellbore storage effects, can also be interpreted through this new parameter. Moreover, with our method, the data curve is matched equally well and the results of the analysis remain stable when the analyzed data interval is perturbed, whereas traditional methods are sensitive to the choice of the data interval. A special efficient minimization procedure has been developed for searching the best fitting parameters. We enhanced our analysis above with a procedure of estimating ambient reservoir pressure and dimensionless wellbore radius. The methods reported here have been implemented in code ODA (Operations Data Analysis). A beta version of the code is available for free testing and evaluation to interested parties

Organizational resilience: Sustained institutional effectiveness among smaller, private, non-profit US higher education institutions experiencing organizational decline.

Science.gov (United States)

Moran, Kenneth A

2016-06-04

Recent changes in the United States (US) economy have radically disrupted revenue generation among many institutions within higher education within the US. Chief among these disruptions has been fallout associated with the financial crisis of 2008-2009, which triggered a change in the US higher education environment from a period of relative munificence to a prolonged period of scarcity. The hardest hit by this disruption have been smaller, less wealthy institutions which tend to lack the necessary reserves to financially weather the economic storm. Interestingly, a review of institutional effectiveness among these institutions revealed that while many are struggling, some institutions have found ways to not only successfully cope with the impact of declining revenue, but have been able to capitalize on the disruption and thrive. Organizational response is an important factor in successfully coping with conditions of organizational decline. The study examined the impacts of organizational response on institutional effectiveness among higher education institutions experiencing organizational decline. The study's research question asked why some US higher educational institutions are more resilient at coping with organizational decline than other institutions operating within the same segment of the higher education sector. More specifically, what role does organizational resilience have in helping smaller, private non-profit institutions cope and remain effective during organizational decline? A total of 141 US smaller, private non-profit higher educational institutions participated in the study; specifically, the study included responses from participant institutions' key administrators. 60-item survey evaluated administrator responses corresponding to organizational response and institutional effectiveness. Factor analysis was used to specify the underlying structures of rigidity response, resilience response, and institutional effectiveness. Multiple regression

The Strategic Involvement of Stakeholders in the Efficiency of Non-Profit Sport Organisations: From a Perspective of Survival to Sustainability

Directory of Open Access Journals (Sweden)

Dina Alexandra Marques Miragaia

2017-01-01

Full Text Available The objective of this study is to analyse the efficiency of non-profit sports clubs and identify the perceptions of their directors with regards to the stakeholders that exert the greatest influence over club efficiency levels. In order to analyse the efficiency of these clubs, we made recourse to the Data Envelopment Analysis (DEA method. We also applied the Mann-Whitney test, to identify whether there are significant differences between efficient and non-efficient clubs with regards to the influence held by their stakeholders. We thus report that the majority of clubs operate efficiently. Both the efficient and the non-efficient clubs classify the club managers, members, sponsors, fans and athletes as the most important stakeholders to their efficiency levels. The results convey how there are no significant differences among the management team perceptions on the role of stakeholders in attaining club efficiency. The study also details the respective procedures that inefficient clubs should adopt in order to approximate the efficiency frontier.

Cause Related Marketing: Consumers Perceptions and Benefits for Profit and Non-Profits Organisations

Directory of Open Access Journals (Sweden)

Francisca Farache

2008-07-01

Full Text Available This study is an attempt to understand consumers’ perceptions regarding Cause Related Marketing [CRM]. The research findings were based on a survey of 200 consumers in the Brighton area and published data. The research aim was focused on the consumers’ perception of the alliance between corporations and non-profit organisations. The research found that consumers have a better perception of firms that work with charities and good causes than those that do not. They believe that the partnership between corporations and charities has an impact on the good of society. However, they are aware that corporations themselves benefit from this partnership. Concerning good causes, consumers prefer to support those related to Children. The researchers noticed that an individual connection with a cause might have considerable influence on consumer attitudes and behaviour in relation to a specific cause.

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

International Nuclear Information System (INIS)

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

2014-01-01

Highlights: • Forest carbon accounting influences the national GHG inventory impacts of bioenergy. • Current accounting rules may overlook forest carbon trade-offs of bioenergy. • Wood pellet trade risks creating an emissions burden for exporting countries. - Abstract: 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 climate change mitigation agreements. Through a case study of electricity produced using wood pellets from harvested forest stands in Ontario, Canada, this study assesses the implications of forest carbon accounting approaches on net emissions attributable to pellets produced for domestic use or export. Particular emphasis is placed on the forest management reference level (FMRL) method, as it will be employed by most Annex I nations in the next Kyoto Protocol Commitment Period. While bioenergy production is found to reduce forest carbon sequestration, under the FMRL approach this trade-off may not be accounted for and thus not incur an accountable AFOLU-related emission, provided that total forest harvest remains at or below that defined under the FMRL baseline. In contrast, accounting for forest carbon trade-offs associated with harvest for bioenergy results in an increase in net GHG emissions (AFOLU and life cycle emissions) lasting 37 or 90 years (if displacing coal or natural gas combined cycle generation, respectively). AFOLU emissions calculated using the Gross-Net approach are dominated by legacy effects of past management and natural disturbance, indicating near-term net forest carbon increase but

Creative Accounting Practices in Nigerian Banks

African Journals Online (AJOL)

gold

banks is to boost the market value of shares; users of accounting information are adversely .... Creative accounting methods are noteworthy because they remain in use as ..... accounting statements to attract investors; this creation of accounts.

Building sustainable neuroscience capacity in Africa: the role of non-profit organisations.

Science.gov (United States)

Karikari, Thomas K; Cobham, Ansa E; Ndams, Iliya S

2016-02-01

While advances in neuroscience are helping to improve many aspects of human life, inequalities exist in this field between Africa and more scientifically-advanced continents. Many African countries lack the infrastructure and appropriately-trained scientists for neuroscience education and research. Addressing these challenges would require the development of innovative approaches to help improve scientific competence for neuroscience across the continent. In recent years, science-based non-profit organisations (NPOs) have been supporting the African neuroscience community to build state-of-the-art scientific capacity for sustainable education and research. Some of these contributions have included: the establishment of training courses and workshops to introduce African scientists to powerful-yet-cost-effective experimental model systems; research infrastructural support and assistance to establish research institutes. Other contributions have come in the form of the promotion of scientific networking, public engagement and advocacy for improved neuroscience funding. Here, we discuss the contributions of NPOs to the development of neuroscience in Africa.

Method for assessing the performance of a material control and accounting system at an operating nuclear fuel processing facility

International Nuclear Information System (INIS)

Ellwein, L.B.; Harris, L.; Altman, W.D.; Gramann, R.H.

1981-01-01

This paper discusses a method for assessing the performance of a material control and accounting (MCandA) system in an operating nuclear fuel processing facility. The performance criteria inherent in the assessment are 16 key goals established by NRC's 1978 Material Control and Material Accounting Task Force. 7 refs

COST ACCOUNTING AS A METHOD OF SUPPORTING DECISIONS IN FARMS IN POLAND

Directory of Open Access Journals (Sweden)

Aldona Skarżyńska

2014-09-01

Full Text Available Agricultural accounting is the most important information system in farms. The paper presents the degree of utilization of information derived from cost accounting in decision-making in farms. The study was conducted in 2011 through direct interviews with farmers in 475 individual farms located throughout the country. The results indicate that farmers making decisions with the use of information from the cost accounting most often do not use only one cost system. The most common is the full cost accounting (i.e. direct and indirect cost jointly, followed by accounting of direct costs and the accounting of variable and fixed costs. The share of farms using other sources of information was only 1.1%. In two farms, farmers did not use any system of cost accounting.

APPLICATION OF FINITE ELEMENT METHOD TAKING INTO ACCOUNT PHYSICAL AND GEOMETRIC NONLINEARITY FOR THE CALCULATION OF PRESTRESSED REINFORCED CONCRETE BEAMS

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Vladimir P. Agapov

2017-01-01

Full Text Available Abstract. Objectives Modern building codes prescribe the calculation of building structures taking into account the nonlinearity of deformation. To achieve this goal, the task is to develop a methodology for calculating prestressed reinforced concrete beams, taking into account physical and geometric nonlinearity. Methods The methodology is based on nonlinear calculation algorithms implemented and tested in the computation complex PRINS (a program for calculating engineering constructions for other types of construction. As a tool for solving this problem, the finite element method is used. Non-linear calculation of constructions is carried out by the PRINS computational complex using the stepwise iterative method. In this case, an equation is constructed and solved at the loading step, using modified Lagrangian coordinates. Results The basic formulas necessary for both the formation and the solution of a system of nonlinear algebraic equations by the stepwise iteration method are given, taking into account the loading, unloading and possible additional loading. A method for simulating prestressing is described by setting the temperature action on the reinforcement and stressing steel rod. Different approaches to accounting for physical and geometric nonlinearity of reinforced concrete beam rods are considered. A calculation example of a flat beam is given, in which the behaviour of the beam is analysed at various stages of its loading up to destruction. Conclusion A program is developed for the calculation of flat and spatially reinforced concrete beams taking into account the nonlinearity of deformation. The program is adapted to the computational complex PRINS and as part of this complex is available to a wide range of engineering, scientific and technical specialists. 

Issues Of Managerial Accounting Methodology

OpenAIRE

Barulina E.V; Barulina M.S

2012-01-01

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.

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…

PERPETUAL LEASE: FEATURES OF ACCOUNTING

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Tetiana Yurchenko

2017-03-01

Full Text Available The article namely deals with the peculiarities of legal regulation of the right to use someone else's land for agricultural purposes under the perpetual lease contract. Recognition of the legitimacy of perpetual lease as an intangible asset and, therefore, the object of accounting was justified. The features of the primary account perpetual lease rights were analyzed. It was found that for documenting transactions receipt, commissioning, de-recognition perpetual lease specialized forms of primary documents is not installed. The main aspects of accounting reflection of land under perpetual lease contracts were identified and ways of their improving were developed. The period on which the land is transferred for use under perpetual lease contract was proposed. During the study, general scientific methods – induction, deduction, synthesis, analysis, dialectical, historical, generalizations and specific methods of accounting – documentation, evaluation, accounting records were used. Keywords: accounting, land, perpetual lease, intangible assets, the right to use.

Counting, accounting, and accountability: Helen Verran's relational empiricism.

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Kenney, Martha

2015-10-01

Helen Verran uses the term 'relational empiricism' to describe situated empirical inquiry that is attentive to the relations that constitute its objects of study, including the investigator's own practices. Relational empiricism draws on and reconfigures Science and Technology Studies' traditional concerns with reflexivity and relationality, casting empirical inquiry as an important and non-innocent world-making practice. Through a reading of Verran's postcolonial projects in Nigeria and Australia, this article develops a concept of empirical and political 'accountability' to complement her relational empiricism. In Science and an African Logic, Verran provides accounts of the relations that materialize her empirical objects. These accounts work to decompose her original objects, generating new objects that are more promising for the specific postcolonial contexts of her work. The process of decomposition is part of remaining accountable for her research methods and accountable to the worlds she is working in and writing about. This is a practice of narrating relations and learning to tell better technoscientific stories. What counts as better, however, is not given, but is always contextual and at stake. In this way, Verran acts not as participant-observer, but as participant-storyteller, telling stories to facilitate epistemic flourishing within and as part of a historically located community of practice. The understanding of accountability that emerges from this discussion is designed as a contribution, both practical and evocative, to the theoretical toolkit of Science and Technology Studies scholars who are interested in thinking concretely about how we can be more accountable to the worlds we study.

Accounting Information Systems Implementation and Management Accounting Change

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Bredmar Krister

2014-09-01

Full Text Available Background: There is an on-going discussion within management accounting research regarding how to work with performance measures. In the process of developing new forms of performance measurement the task of choosing business metrics is central. This process is closely connected to the implementation of IT solutions. Objectives: In order to understand how new performance measurement solutions are implemented and used, it becomes crucial to understand how measures are selected and how new accounting information systems (AIS are developed and implemented. Methods/approach: The paper builds on the case of an on-going AIS project at a large, public university in Sweden. The empirical material was collected using a semi-action research approach over a two-year period. The majority of the material comes from written documentation and minutes. Results: Even though the implementation of a new AIS triggers a change in the management accounting practice, this study shows that this is done in more than one perspective. Conclusions: As the project develops, new priorities and objectives evolve, which in the end shape what management accounting change becomes.

Bank foundation – a symbiotic legal institution at the crossroad of banking system and non-profit sector

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Magdalena CATARGIU

2012-12-01

Full Text Available In the context of the development and omnipresence, in Europe, of the non-profit sector and due to the diversification of the legal entities that are involved in the configuration of the third sector, an legal analysis of the foundation of banking origins, is very appealing. Throughout this study we aim to point out key moments in the evolution of this particular figure, mainly in the Italian legislation. Nevertheless, we intend to identify the legal nature of the foundation of banking origins in order to draw a line between banking and philanthropic activities.

The Adoption of Social Media in Nonprofit Organizations : The Case Study of the United Nations Country Team in Thailand

OpenAIRE

Panyam, Sinta

2014-01-01

The study examines the role of social media in non-profit organizations using the case study from the United Nations Development Programme (UNDP) in Thailand Country office. As Social media become a significant channel to raise the visibility and promote the work of the organization. The focus of this research examines what drives organizations adopting social media through a model built round four key factors, 1.) The importance of social media, 2.) The impact to image of the organization, 3...

DMFCA Model as a Possible Way to Detect Creative Accounting and Accounting Fraud in an Enterprise

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Jindřiška Kouřilová

2013-05-01

Full Text Available The quality of reported accounting data as well as the quality and behaviour of their users influence the efficiency of an enterprise’s management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, several methods and tools were used. In this paper we would like to present our proposal of the DMFCA (Detection model Material Flow Cost Accounting balance model based on environmental accounting and the MFCA (Material Flow Cost Accounting as its method. The following balance areas are included: material, financial and legislative. Using the analysis of strengths and weaknesses of the model, its possible use within a production and business company were assessed. Its possible usage to the detection of some creative accounting techniques was also assessed. The Model is developed in details for practical use and describing theoretical aspects.

PARADIGM OF ACCOUNTING CHANGE

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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.

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…

Accounting and control for sustainability

OpenAIRE

L. Songini; A. Pistoni; C. Herzig

2013-01-01

The purpose of this book is to explore new challenges and new prospects for sustainability accounting research, and to discuss future directions of research. It considers a large spectrum of different theoretical lenses and research methods, and explores various types of organizational settings and practices in different countries. This book brings together articles that consider main areas of accounting: financial accounting, auditing and managerial accounting, in order to critically review ...

A comparison of land use change accounting methods: seeking common grounds for key modeling choices in biofuel assessments

DEFF Research Database (Denmark)

de Bikuna Salinas, Koldo Saez; Hamelin, Lorie; Hauschild, Michael Zwicky

2018-01-01

Five currently used methods to account for the global warming (GW) impact of the induced land-use change (LUC) greenhouse gas (GHG) emissions have been applied to four biofuel case studies. Two of the investigated methods attempt to avoid the need of considering a definite occupation -thus...... amortization period by considering ongoing LUC trends as a dynamic baseline. This leads to the accounting of a small fraction (0.8%) of the related emissions from the assessed LUC, thus their validity is disputed. The comparison of methods and contrasting case studies illustrated the need of clearly...... distinguishing between the different time horizons involved in life cycle assessments (LCA) of land-demanding products like biofuels. Absent in ISO standards, and giving rise to several confusions, definitions for the following time horizons have been proposed: technological scope, inventory model, impact...

NONPROFIT MARKETING IN KOPAČKI RIT NATURE PARK AS TOURIST DESTINATION

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Vesna Vučemilović

2016-12-01

Full Text Available Eastern part of the Republic of Croatia as a tourist destination is not fully valorized yet, despite its natural values and rich cultural heritage. Stronger contribution to touristic development could be ensured by Kopački rit Nature Park as potentially great tourist attractor. Its flora and fauna attract people for educational and tourist reasons. Tourism in nature parks has certain limitations due to primary goals which are protection and preservation of nature together with sustainable management of nature resources and ensuring an undisturbed course of natural processes. The aim of this research is to emphasize importance of marketing tools implementation in process of tourist activities development. Through application of marketing techniques and especially nonprofit marketing, primary goals related to nature protection can be harmonized with development of self-financing through tourism activities. Research was conducted by using case study methodology. Relevant persons for the topic were interviewed and from collected information SWOT analysis was made which may be used for policy suggestions in process of creation adequate tourist products and services together with ensuring quality education for visitors and minimizing visitors influence on natural resources.

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.

Not for the Profit, but for the Training? Gender Differences in Training in the For-Profit and Non-Profit Sectors

OpenAIRE

Dostie, Benoît; Javdani, Mohsen

2017-01-01

We use Canadian linked employer-employee data to examine gender differences in probability, duration, and intensity of firm-sponsored training. We find that women in the for-profit sector are less likely to receive classroom training, and receive shorter classroom training courses. However, we find the reverse in the non-profit sector, with women being more likely to receive both classroom and on-the-job training, and also receiving longer classroom training courses. Our results suggest that ...

Research on accounting transition from computerization to informationization

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Shu Chen

2017-11-01

Full Text Available The application for computer technology, digitalization technology and network technology in the accounting field has promoted the development of accounting informationization. Accounting informationization is a product integrated with traditional accounting theory and modern information technology, which is an inevitable trend of continuous development of modern accounting. This paper discusses the basic concepts and characteristics of accounting computerization and informationization based on the normative research method and literature data method, analyzes the feasibility of accounting transition from computerization to informationization, and finally puts forward the specific approaches and ultimate goals of accounting transition from computerization to informationization.

An analysis of the value of marketing to non-profit organizations: the case of child safety.

Science.gov (United States)

Razis, V; Razis, N

1993-01-01

This paper considers a broad spectrum of literature concerning the limitations and value of applying marketing management principles from the private sector to public or non-profit organizations. The Child Accident Prevention Foundation of Southern Africa is used as a principle case-study. The authors conclude that there is much to be gained from applying a more systematic approach, providing one adapts business strategies to more complex social environments and objectives. Since both marketing and social issues share the challenge of 'sensitivity serving and satisfying human needs,' (Kotler, 1983 p 272) there are also some instances where business can learn from the experience of social organizations in attempts to influence human behavior.

Accrual-based accounting system versus cash-based accounting: An empirical study in municipality organization

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Mahbobeh Arab

2013-01-01

Full Text Available There are many cases, where we may wish to choose a good accounting system and would like to learn how they work and the advantages and disadvantages of each so we can choose the better one for a business. In this paper, we present an empirical survey to understand whether we can choose accrual or cash accounting system. The proposed study designs a questionnaire among 220 experts in area of accounting affairs. The survey considers four sub hypotheses and one main hypothesis to see whether there are reliable rules and regulations in accrual-based accounting compared with cash accounting or not. Similarly, the survey investigates whether accrual-based accounting is more informative, comprehensive and provides better comparative results compared with cash accounting. The results indicate that accrual-based account performs better in terms of all mentioned criteria and it is a better method for managing accounting affairs compared with cash accounting systems.

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…

THEORIZING HYBRIDITY: INSTITUTIONAL LOGICS, COMPLEX ORGANIZATIONS, AND ACTOR IDENTITIES: THE CASE OF NONPROFITS

Science.gov (United States)

SKELCHER, CHRIS; SMITH, STEVEN RATHGEB

2015-01-01

We propose a novel approach to theorizing hybridity in public and nonprofit organizations. The concept of hybridity is widely used to describe organizational responses to changes in governance, but the literature seldom explains how hybrids arise or what forms they take. Transaction cost and organizational design literatures offer some solutions, but lack a theory of agency. We use the institutional logics approach to theorize hybrids as entities that face a plurality of normative frames. Logics provide symbolic and material elements that structure organizational legitimacy and actor identities. Contradictions between institutional logics offer space for them to be elaborated and creatively reconstructed by situated agents. We propose five types of organizational hybridity – segmented, segregated, assimilated, blended, and blocked. Each type is theoretically derived from empirically observed variations in organizational responses to institutional plurality. We develop propositions to show how our approach to hybridity adds value to academic and policy-maker audiences. PMID:26640298

THEORIZING HYBRIDITY: INSTITUTIONAL LOGICS, COMPLEX ORGANIZATIONS, AND ACTOR IDENTITIES: THE CASE OF NONPROFITS.

Science.gov (United States)

Skelcher, Chris; Smith, Steven Rathgeb

2015-06-01

We propose a novel approach to theorizing hybridity in public and nonprofit organizations. The concept of hybridity is widely used to describe organizational responses to changes in governance, but the literature seldom explains how hybrids arise or what forms they take. Transaction cost and organizational design literatures offer some solutions, but lack a theory of agency. We use the institutional logics approach to theorize hybrids as entities that face a plurality of normative frames. Logics provide symbolic and material elements that structure organizational legitimacy and actor identities. Contradictions between institutional logics offer space for them to be elaborated and creatively reconstructed by situated agents. We propose five types of organizational hybridity - segmented, segregated, assimilated, blended, and blocked. Each type is theoretically derived from empirically observed variations in organizational responses to institutional plurality. We develop propositions to show how our approach to hybridity adds value to academic and policy-maker audiences.

Effects of Accounting Information Quality, Accountability, and Transparency on Zakat Acceptance

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Nikmatuniayah Nikmatuniayah

2017-06-01

Full Text Available This study aims to prove the effects of accounting information quality, accountability, and transparency on the acceptance of zakat. The population of this research is Zakat Collection Agency (LAZ in Semarang City, Central Java province. The samples are taken by using purposive sampling. They are Zakat Collection Agency in Semarang that have the largest zakat revenue source and the widest distribution. The research samples taken include: BAZNAS Semarang, LAZISBA Baiturrahman Masjid, DPU Daarut Tauhid (DT Public Works Services, Rumah Zakat, Pos Keadilan Peduli Ummah (PKPU, and Dompet Dhuafa. The data are collected on June - July 2016. The data are processed by using Multiple Regression method. The results show that the Quality of Accounting Information, Accountability, and Transparency affect the Level of Acceptance of Zakat Fund.

THE STAGES OF ACCOUNTING POLICIES FORMATION

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Sofiia Kafka

2017-03-01

Full Text Available In the article the research of the existing scientists’ approaches to the procedure of the company accounting policy formation have been done, their critical analysis has been made, the major groups of issues and problems raised in scientific works have been found out, and those ones, which require the further up-to- date refinement, have been identified: the formation of the stages in projecting of the accounting policy in accordance with requirements of legislation. For the purposes of study the methods of analysis and synthesis, systematic approach to study the process of developing the company accounting policy and logical method and simulation to systematize the information support of the processes mentioned have been used. As a result, a comprehensive approach to the formation of accounting policy has been worked out, the author's vision of the stages in projecting of the accounting policy and their contents has been also proposed and disclosed in details. Key words: accounting policy, accounting, elements of accounting policy, information support, financial position, simulation, reliable information.  

The Capacity Development of Non-Profit Organizations in the Growth Stage (An Action Research Based on the SSM

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Harry Nenobais

2017-06-01

Full Text Available This research aims in analyzing the capacity development of non-profit organizations in the growth stage through six internal components and four external components at Papuan Pesat Foundation. The approach used in the research is the action research based on the soft systems methodology that consists of two activities that had been done simultaneously, which are the research interest and the problem solving interest (McKay and Marshall, 2001. It fulfills criteria that are systematically desirable and culturally feasible (Flood an Jackson, 1991. Whilst the theory used is according to Brothers and Sherman (2012 that states that there are six internal components that should be strengthened in the growth stage, which are the leadership, the organization’s culture, the role of the board, programs’ extension, the management and infrastructure, the financial sustainable.  Afterwards, according to De Vita, et. al. (2001 there are four organization’s external components that should be maintained, which are the social demographic, the economy/market, the politic and values, and the norms. The result of this research shows the research interest, that the organization needs to be equipped with the transformational leadership, the simple structure design, and the improvement of the role of the board. For the problem solving interest, it needs the working programs’ extension through the correct formulation process, the human resources management, the organization’s financial sustainability. Then the external components which need to be formed are the collaboration among the non-profit organizations, the local government, the private sectors, business activities, politic participations and the public relation.

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

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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

Penerapan PSAK No. 45 Revisi Tahun 2015 pada Yayasan Madrasah Ibtidaiyah Baitul Makmur Kota Kotamobagu

OpenAIRE

Sugeha, Aldiansyah; Lambey, Linda

2017-01-01

Along with the times, now a non-profit organization has been growing rapidly, for example a foundation engaged in educational, religious, health and others. Kotamobagu State Islamic Elementary School is an example of a foundation that is engaged in the field of education are categorized into non-profit organizations because it has the resources coming from student fees and parental contributions. As with any profit organizations, non-profit organizations also require knowledge of accounting t...

18 CFR 367.20 - Depreciation accounting.

Science.gov (United States)

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Depreciation accounting. 367.20 Section 367.20 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION... Instructions § 367.20 Depreciation accounting. (a) Method. Service companies must use a method of depreciation...

ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

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TÜNDE VERES

2011-01-01

Full Text Available The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from management accounting aspects to show out the role of the accounting system in the short term and long term pricing and transfer pricing decisions.

Application of accrual accounting in Iran municipalities

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Ali Eamaeilzade Maghariee

2015-03-01

Full Text Available Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The survey investigates whether or not financial reporting based on accrual accounting compared with a cash basis could provide a better method for promoting accountability. Using, regression analysis, the study compares the performance of accrual accounting versus cash accounting and the results have indicated that accrual accounting could improve the performance of accounting in municipality system. In addition, the study has examined whether or not converting cash to accrual accounting basis in municipalities could improve qualitative characteristics of accounting information. To examine this hypothesis, the study has designed a questionnaire in Likert scale to measure the quality of information and, using some statistical tests, the survey has concluded accrual accounting indeed provided better quality characteristics information.

Studi Banding Penyusunan Laporan Keuangan Dengan Metode Historical Cost Accounting Dan General Price Level Accounting Pada Masa Inflasi

OpenAIRE

Kodrat, David Sukardi

2006-01-01

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

OpenAIRE

David Sukardi Kodrat

2006-01-01

Generally, Financial Statements are based on Historical Cost Accounting (HCA) that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting) and Constant Dollar Accounting or General Price Level Accounting (GPLA)). GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principle...

Pengaruh Customer Accounting Sebagai Strategic Management Accounting Techniques Dan Customer Orientation Terhadap Organizational Performance

OpenAIRE

Lisa, Valentine

2015-01-01

This Study was done to examine the affect of customer accounting as strategic management accounting techniques and customer orientation to organizational performance. This study used primary data from questionnaires which were distributed to 50 manufacturing companies in Surabaya and Sidoarjo. The data collected would be analyzed by using Partial Least Square method to test the hypothesis. The result showed there were positive and significant influence from customer accounting and customer o...

Cultural challenges and essential factors in the implementation of IS in a non-profit organisation in a developing country

DEFF Research Database (Denmark)

Kastrup Nielsen, Sebastian; Svejvig, Per

2013-01-01

collaboration. Cultural dimensions from Hofstede and other researchers are examined to take spe-cific actions to reduce the cultural gap between developed and developing countries. The culture also affects the implementation process, which this paper has found an appropriate solution for. This, together......This paper seeks to describe some of the challenges in the implementation of IS in a non-profit or-ganization in a developing country. When people from developed countries assist in the process of making requirements specification, an understanding of local culture is essential for a successful...

Preparation and evaluation of reference materials for accountancy analysis. (1) Preparation and evaluation method

International Nuclear Information System (INIS)

Takamatsu, Mai; Kacchi, Tomokazu; Murakami, Toshiki; Ai, Hironobu; Sumi, Mika; Abe, Katsuo; Kageyama, Tomio; Nakazawa, Hiroaki

2009-01-01

Isotope dilution mass spectrometry method used for the accountancy analysis at nuclear fuel facilities requires the standard materials called LSD (Large Size Dried) spike. Generally, LSD spikes are prepared from certified reference materials (CRMs) which supplied from foreign laboratories. However, the difficulty of Pu CRM importation is increasing. It is important for safeguards to attain and continue high reliable accountancy analysis and stable securing of LSD spike is essential. Therefore, in order to conserve CRMs, several types of LSD spike were prepared under collaboration work between JAEA and JNFL, such as the amount of nuclear material in one LSD spike is decreased and others. Practical test with actual samples were performed at JNFL Rokkasho reprocessing plant, and those results were compared with the results obtained by using LSD spike which supplied from foreign laboratory. Preparation and verification analysis of LSD spikes and evaluation of uncertainty based on ISO-GUM will be presented. (author)

26 CFR 1.466-1 - Method of accounting for the redemption cost of qualified discount coupons.

Science.gov (United States)

2010-04-01

... the coupon. (2) Definitions—(i) Discount coupon. A discount coupon is a sales promotion device used to... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Method of accounting for the redemption cost of qualified discount coupons. 1.466-1 Section 1.466-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...

On the local field method with the account of spatial dispersion. Application to the optical activity theory

Science.gov (United States)

Tyu, N. S.; Ekhilevsky, S. G.

1992-07-01

For the perfect molecular crystals the equations of the local field method (LFM) with the account of spatial dispersion are formulated. They are used to derive the expression for the crystal polarizability tensor. For the first time within the framework of this method the formula for the gyrotropy tensor of an arbitrary optically active molecular crystal is obtained. This formula is analog of well known relationships of Lorentz-Lorenz.

Lithuanian accounting development phases and tendencies

Directory of Open Access Journals (Sweden)

Jonas Mackevičius

2016-09-01

Full Text Available The evolution of Lithuanian accounting has a long history and is rather complicated. It was influenced by different countries, especially by Tsarist Russia, Germany, France, Poland and the Soviet Union. Differ-ent factors had an impact and formed the Lithuanian accounting system, and they have defined develop-ment tendencies for it. The aim of this research is to investigate Lithuanian accounting development phases and tendencies. The research methods consist of analysing scientific papers of Lithuanian authors, a retrospective analy-sis, the historical approach, inductive and deductive methods, systematisation, comparison and a sum-mary of the information. From the chronological and historical perspectives, the following Lithuanian accounting development phases were distinguished: (1 accounting origin for the period of the Grand Duchy of Lithuania (1251–1795; (2 Lithuania’s accounting status during the period of occupation by Tsarist Russia (1795–1914 and World War I (1914–1918; (3 the condition and regulation of account-ing during the inter-war period (1918–1940 and World War II in Lithuania; (4 accounting organization and regulation during the Soviet occupation period in Lithuania (1944–1990; (5 accounting status and problems in Independent Lithuania (1990–2015. The article investigates the key elements of regulation, and the achievements and problems of each Lithuanian accounting development phase.

An application of the extended exergy accounting method to the Turkish society, year 2006

International Nuclear Information System (INIS)

Seckin, C.; Sciubba, E.; Bayulken, A.R.

2012-01-01

The Turkish society is analyzed, on the basis of a 2006 database, by means of the EEA (Extended Exergy Accounting) method. A brief synthesis of EEA is also presented, with the purpose of clarifying some of the issues related to its accounting technique. The system to be analyzed is assumed to be at steady state, and the input and output fluxes of matter and energy are expressed in terms of their respective exergy content. This study is intended to provide support for possible structural interventions aimed at the improvement of the degree of sustainability of the Country: since EEA allows for the conversion of the so-called “externalities”, i.e., of the immaterial fluxes of labour, capital and environmental remediation, into their exergetic equivalents, a more comprehensive and deeper insight of the resource consumption and of the environmental impact becomes possible. As usual in EEA analyses, the Turkish society has been modelled as an open thermodynamic system interacting with two “external” systems, namely “Environment” and “Abroad”, and consisting itself of seven internal subsystems: Extraction-, Conversion-, Transportation-, Agricultural-, Industrial-, Tertiary- and Domestic sector. -- Highlights: ► Extended Exergy Accounting Application to Turkish society 2006. ► Exergy transfers between sectors, environment and abroad. ► Exergetic equivalent of labour and capital fluxes. ► Environmental remediation cost computing for different sectors in Turkey. ► Sectoral efficiencies.

FASB (Financial Accounting Standards Board) issues new accounting rules for debt and equity securities.

Science.gov (United States)

Reinstein, A; Bayou, M E

1994-10-01

The Financial Accounting Standards Board (FASB) recently issued a new statement that requires all companies to change their methods of accounting for debt and equity securities. Rather than allowing organizations to use a historical cost approach in accounting for such financial instruments, FASB Statement No. 115 requires organizations to adopt a market value approach. The provisions of this statement will affect significantly organizations in the healthcare industry that have large investment portfolios.

Leadership in nonprofit organizations of Nicaragua and El Salvador: a study from the social identity theory.

Science.gov (United States)

Moriano León, Juan Antonio; Topa Cantisano, Gabriela; Lévy Mangin, Jean-Pierre

2009-11-01

This study follows the social identity model of leadership proposed by van Knippenberg and Hogg (2003), in order to examine empirically the mediator effect of leadership prototypicality between social identity, extra effort, and perceived effectiveness of group members. The sample consisted of 109 participants who worked in 22 different work-teams of non-profit organizations (NPO) from Nicaragua and El Salvador. The data analysis was performed through structural equation modeling (SEM). The results show that NPO membership is related to a high level of social identity. In addition, the results confirmed that leadership prototypicality has a significant and positive mediator effect in the relationship between the group identification and the group members' extra effort and the perceived effectiveness of leadership.

Development of accounting quality management system

Directory of Open Access Journals (Sweden)

Plakhtii T.F.

2017-08-01

Full Text Available Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting

26 CFR 1.1251-2 - Excess deductions account.

Science.gov (United States)

2010-04-01

... return one or both taxpayers) changes his method of accounting, then in addition to the information... for taxpayers using certain accounting methods—(1) General rule. Under section 1251(b)(4), except to... to procedure of making the election, effect of a change in method of accounting upon making the...

The Use of Life History Collage to Explore Learning Related to the Enactment of Social Consciousness in Female Nonprofit Leaders

OpenAIRE

Seymour, Susan R.

2012-01-01

The purpose of this study was to consider the development of social consciousness in female nonprofit leaders. The problem undergirding the study is that we do not know enough about social consciousness to know how it is learned, if it can be taught, if it is stable over a lifetime, and what factors and life events shape its unique expression. A further concern is understanding how people come to enact caring about social justice causes and why they enacted caring about certain causes but not...

Pesticide Environmental Accounting: a method for assessing the external costs of individual pesticide applications.

Science.gov (United States)

Leach, A W; Mumford, J D

2008-01-01

The Pesticide Environmental Accounting (PEA) tool provides a monetary estimate of environmental and health impacts per hectare-application for any pesticide. The model combines the Environmental Impact Quotient method and a methodology for absolute estimates of external pesticide costs in UK, USA and Germany. For many countries resources are not available for intensive assessments of external pesticide costs. The model converts external costs of a pesticide in the UK, USA and Germany to Mediterranean countries. Economic and policy applications include estimating impacts of pesticide reduction policies or benefits from technologies replacing pesticides, such as sterile insect technique. The system integrates disparate data and approaches into a single logical method. The assumptions in the system provide transparency and consistency but at the cost of some specificity and precision, a reasonable trade-off for a method that provides both comparative estimates of pesticide impacts and area-based assessments of absolute impacts.

Publication of the accounting policies in accordance with IAS 8

Directory of Open Access Journals (Sweden)

Bešlić Ivana

2013-01-01

Full Text Available In global economy, accounting policies respectively the notes to financial statements of the enterprise are used as a complement for good quality financial reporting and strategic management. Selected accounting policies aligned with IAS/IFRS, as a key element of the notes complement content of accounting information in financial statements: balance sheet, income statement, cash flow statement, statement of changes on capital. This paper focuses on: 1. accounting principles and standards as well as origination in accounting policies, 2. choice of accounting policies in the area of long-term assets and inventory, 3. important features of notes to financial statements. In the Republic of Serbia publication of accounting policies must be in accordance with IAS 8. In this paper the autors used following methods of research: an overview relevant literature, the method of analysis, the method of synthesis, the method of induction, method of deduction and mathematical method.

California School Accounting Manual, 1988 Edition.

Science.gov (United States)

California State Dept. of Education, Sacramento.

This report presents the procedure for the accounting methods employed by California school districts for income and expenditures in instructional and support programs. The report has seven parts: (1) an introduction to accounting in local educational agencies; (2) general and subsidiary ledger accounting; (3) revenues and other financing sources;…

Engaging Accounting Students: How to Teach Principles of Accounting in Creative and Exciting Ways

Science.gov (United States)

Jaijairam, Paul

2012-01-01

Many students in secondary and post-secondary institutions generally have a difficult time grasping the concepts of accounting. This article contends that it is not the subject matter that is dry, but rather the methods in which faculty have traditionally presented accounting fundamentals and principles. Departing from standard lectures and…

Individuals Account Review

National Research Council Canada - National Science Library

Scott, Donald

2004-01-01

.... This report was commissioned by Navy Personnel Command (NPC) to: (1) review and analyze the IA to determine if current accounting methods accurately capture the number of personnel included in the IA; (2...

The strategic marketing reaction of conventional nonprofit hospitals to the market entry of alternative care provider organizations.

Science.gov (United States)

Schul, P L; Remington, S J; Planchon, J M

1994-01-01

A study was conducted examining the competitive reaction of incumbent firms to the market entry of new form competition in the health care services industry. Specifically, the study addressed the relative impact of both objective and perceptual characteristics of the threat potential posed by the entrance of alternative care facilities (ACF's) into markets previously dominated by nonprofit hospital organizations. The results showed that incumbent hospitals tend to rely most extensively on limited, low-risk market differentiation when responding to the threat posed by ACF entrants. Objective characteristics reflective of the structural complexity of the threat were found to be less important in influencing incumbent reaction than were administrators' perceptions of new entrant threat.

Healthcare public key infrastructure (HPKI) and non-profit organization (NPO): essentials for healthcare data exchange.

Science.gov (United States)

Takeda, Hiroshi; Matsumura, Yasushi; Nakagawa, Katsuhiko; Teratani, Tadamasa; Qiyan, Zhang; Kusuoka, Hideo; Matsuoka, Masami

2004-01-01

To share healthcare information and to promote cooperation among healthcare providers and customers (patients) under computerized network environment, a non-profit organization (NPO), named as OCHIS, was established at Osaka, Japan in 2003. Since security and confidentiality issues on the Internet have been major concerns in the OCHIS, the system has been based on healthcare public key infrastructure (HPKI), and found that there remained problems to be solved technically and operationally. An experimental study was conducted to elucidate the central and the local function in terms of a registration authority and a time stamp authority by contracting with the Ministry of Economics and Trading Industries in 2003. This paper describes the experimental design with NPO and the results of the study concerning message security and HPKI. The developed system has been operated practically in Osaka urban area.

Methods of internal control in integrated management accounting system of the enterprise

Directory of Open Access Journals (Sweden)

Shevelev A.E.

2017-01-01

Full Text Available The purpose of internal control procedure of material and information flows is expression of independent opinion about accounting of material and information flows of the organization, development of recommendations about elimination of detected violations and preparing data to implement automated management accounting system, based on integrated system. Internal control procedure of material and information flows in the enterprise can solve complex of problems about identifying deficiencies in accounting, searching for reserves using information resources, identifying opportunities for implementation of automated management accounting system at the enterprise. Internal control was planned and conducted thus to argue that management statements are free of misstatement, and information flows provide required operability of the entire system. Internal control was carried out on a sample basis and included examining, on a test basis evidence supporting the amounts and disclosures in management reports. The disclosure of information about innovative activities, assessment of compliance with the principles and rules of accounting used in the preparation of management reporting, the review of key performance indicators, as well as evaluating the presentation of management reports are presented.

Pesticide Environmental Accounting: A method for assessing the external costs of individual pesticide applications

International Nuclear Information System (INIS)

Leach, A.W.; Mumford, J.D.

2008-01-01

The Pesticide Environmental Accounting (PEA) tool provides a monetary estimate of environmental and health impacts per hectare-application for any pesticide. The model combines the Environmental Impact Quotient method and a methodology for absolute estimates of external pesticide costs in UK, USA and Germany. For many countries resources are not available for intensive assessments of external pesticide costs. The model converts external costs of a pesticide in the UK, USA and Germany to Mediterranean countries. Economic and policy applications include estimating impacts of pesticide reduction policies or benefits from technologies replacing pesticides, such as sterile insect technique. The system integrates disparate data and approaches into a single logical method. The assumptions in the system provide transparency and consistency but at the cost of some specificity and precision, a reasonable trade-off for a method that provides both comparative estimates of pesticide impacts and area-based assessments of absolute impacts. - A method to estimate the external costs of a pesticide application based on the ecotoxicology, environmental behaviour and application rate of an active ingredient

A method of taking control rod history into account in core simulation calculations for BWR'S

International Nuclear Information System (INIS)

Hojerup, C.F.; Nonbol, E.

1990-01-01

The problem of taking control rod history into account in core simulator codes using precalculated cross sections has been examined, and two methods have been devised and tested. The very demanding first method, using the accumulated control rod in burn-up as a parameter, turned out to be even more inaccurate than the much less demanding second method, which only requires two full burn-up histories, one with the control rod in all the time, and another with the control rod out all the time. From the analysis it can be seen that the proper treatment of the control rod history is quite important, both for the cross sections, as several per cent on the reactivity are at stake, as for the pin powers, which for some pins are very much affected

Accounting management software intellectual rent companies

Directory of Open Access Journals (Sweden)

T.S. Osadcha

2015-12-01

Full Text Available Економічні науки. – 2015. – № 4 (74. – P. 43–49: Table 4. – Refs.: 22. As a result of the study it has been established that intellectual rent as additional income arises resulting from the usage of intellectual property objects. At present the issue of the accounting reflection of transactions that form intellectual rent remains to be not thoroughly disclosed and requires more depth study for improving the performance of the innovative enterprises as well as for increasing the informativeness of the accounting system. In connection with the above defined organizational and methodical aspects of accounting operations with intellectual rent in assessing the rents of its type, the definition of accounts for the accounting reflection of the order determining the amount of intellectual rent on accounting data. Proposed document that would facilitate the work of accountants for the calculation of the amount of intellectual rent and provide information about the effectiveness of the company. Application of the proposed method of accounting reflect the formation and distribution of intellectual rent allows management personnel to provide the necessary innovative activity of the enterprise information management rent, since it is a type of income of the enterprise.

ENVIRONMENTAL ACCOUNTING IN AGRICULTURE: NUTRIENT ACCOUNTING AND OTHER ASPECTS

Directory of Open Access Journals (Sweden)

P URFI

2003-04-01

Full Text Available While traditional accounting focuses on accounting for capital assets, costs, yields valued and sold in the market, environmental accounting intends to do the same with non-marketed capital assets, costs and yields, that is, externalities. The farm level nutrient balances are based on an input-output comparison, in which the nutrients entering the farm within inputs are compared to nutrients leaving the farm within the sold products. The method considers the amounts of nutrients entering the farm but not leaving it with the products to be wastes polluting the environment. The weakness of this approach is the handling of stock changes. In a farming year high amounts of nutrients contained in unsold products are not wastes, nor are they stored in the soil, but are stored in the stocks. To handle this problem the concepts of external nutrient balance and internal nutrient balance are introduced, and are tested in case studies of two Hungarian mixed farms.

The Effect of a Consumption-Based Accounting Method in National GHG Inventories: A Trilateral Trade System Application

Energy Technology Data Exchange (ETDEWEB)

Bastianoni, Simone, E-mail: bastianoni@unisi.it; Caro, Dario [Ecodynamics Group, Department of Earth, Environmental and Physical Sciences, University of Siena, Siena (Italy); Borghesi, Simone [Department of Political and International Sciences, University of Siena, Siena (Italy); Pulselli, Federico Maria [Ecodynamics Group, Department of Earth, Environmental and Physical Sciences, University of Siena, Siena (Italy)

2014-01-27

The allocation of emissions embodied in international trade is crucial to evaluate the real impact that each country has on climate change and its responsibility in greenhouse gas (GHG) emissions. In this paper, we develop a new theoretical framework recently proposed by Caro et al. (2014) that computes the carbon emissions embodied in international trade according to a consumption-based accounting. The method uses the value of the goods traded internationally and the respective carbon intensity as a coefficient of national efficiency. To provide an example of application of the proposed methodology and assess its difference with respect to the current producer-based GHG accounting, we analyze a trilateral trade system composed by three countries (Sweden, Italy, and Poland) with large differences in terms of carbon intensity (low, medium, and high carbon intensity, respectively). From the analysis of the data during the period 2000–2008, it emerges that the proposed consumption-based accounting would imply an increase of Italian and Swedish emission responsibility by 1.4 and 11.8%, respectively, with respect to the conventional GHG accounting, and a decrease of the Polish responsibility by 2.81%. To assess the possible consequences deriving from the application of this new methodology, we also consider the effects of a shift of the Italian imports from Poland to Sweden of Machinery and Transport Equipments, a crucial sector in the trade relations among the three countries, which accounts for about 45% of total exports from Poland and Sweden to Italy. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting, devoting particular attention to the results emerging from its hypothetical adoption in the EU-27. The analysis performed in the paper suggests that the adoption of a consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

The Effect of a Consumption-Based Accounting Method in National GHG Inventories: A Trilateral Trade System Application

International Nuclear Information System (INIS)

Bastianoni, Simone; Caro, Dario; Borghesi, Simone; Pulselli, Federico Maria

2014-01-01

The allocation of emissions embodied in international trade is crucial to evaluate the real impact that each country has on climate change and its responsibility in greenhouse gas (GHG) emissions. In this paper, we develop a new theoretical framework recently proposed by Caro et al. (2014) that computes the carbon emissions embodied in international trade according to a consumption-based accounting. The method uses the value of the goods traded internationally and the respective carbon intensity as a coefficient of national efficiency. To provide an example of application of the proposed methodology and assess its difference with respect to the current producer-based GHG accounting, we analyze a trilateral trade system composed by three countries (Sweden, Italy, and Poland) with large differences in terms of carbon intensity (low, medium, and high carbon intensity, respectively). From the analysis of the data during the period 2000–2008, it emerges that the proposed consumption-based accounting would imply an increase of Italian and Swedish emission responsibility by 1.4 and 11.8%, respectively, with respect to the conventional GHG accounting, and a decrease of the Polish responsibility by 2.81%. To assess the possible consequences deriving from the application of this new methodology, we also consider the effects of a shift of the Italian imports from Poland to Sweden of Machinery and Transport Equipments, a crucial sector in the trade relations among the three countries, which accounts for about 45% of total exports from Poland and Sweden to Italy. Finally, we discuss some policy implications deriving from the application of the consumption-based accounting, devoting particular attention to the results emerging from its hypothetical adoption in the EU-27. The analysis performed in the paper suggests that the adoption of a consumption-based accounting could be an important tool in the climate change challenge to reduce global emissions.

Non-Profit Ecological Organizations in the Function of the Realization of the Right to Freedom of Association and the Development of Civil Environmental Liability in Kazakhstan

Science.gov (United States)

Aitimov, Bolat Zh.; Dussipov, Erkin Sh.; Altynbekkyzy, Alua; Ashimova, Dinara I.; Nurbek, Dana T.; Urazymbetov, Talgat E.

2016-01-01

Environmental issues have become a central issue, which is considered not only at the state level, but also in the international arena. At the moment the main initiators of drawing attention to the environment are the environmental non-profit organizations. In developed countries, these organizations provide full support to the government and…

Pseudo-potential method for taking into account the Pauli principle in cluster systems

International Nuclear Information System (INIS)

Krasnopol'skii, V.M.; Kukulin, V.I.

1975-01-01

In order to take account of the Pauli principle in cluster systems (such as 3α, α + α + n) a convenient method of renormalization of the cluster-cluster deep attractive potentials with forbidden states is suggested. The renormalization consists of adding projectors upon the occupied states with an infinite coupling constant to the initial deep potential which means that we pass to pseudo-potentials. The pseudo-potential approach in projecting upon the noneigenstates is shown to be equivalent to the orthogonality condition model of Saito et al. The orthogonality of the many-particle wave function to the forbidden states of each two-cluster sub-system is clearly demonstrated

The hidden competencies of healthcare: why self-esteem, accountability, and professionalism may affect hospital customer satisfaction scores.

Science.gov (United States)

Decker, P J

1999-01-01

Data from 103 for-profit, nonprofit, and government-owned hospitals, spread across about half of the United States clearly show that there are common elements and several core competencies in all hospitals, some probably driven by JCAHO accreditation standards, but others coming from universal experience stemming from the changes in healthcare. The common competencies that are not, in my opinion, driven directly by the JCAHO standards include professionalism, accountability, self-esteem, customer service/focus, communication, information management/using data in decision making, and teamwork. There are several possible connections among the core competencies that suggest that the effects of accountability and possibly self-esteem on such outcomes as patient satisfaction and quality of care should be the subject of more research in healthcare settings. There are, however, several possible interventions to increase the core competency base of any hospital, which can be applied without this research. Executives and managers who attempt to measure and change these common competencies through selection, assessment, organizational system change, or reward and compensation systems will change the competence base of their workforce in critical areas needed in the future healthcare economy. Using a competence model incorporating these competencies may change the culture of the organization toward that which will be needed for survival in the twenty-first century.

Lithuanian corporate tax accounting improvement solutions

OpenAIRE

Bružauskas, Valentinas; Stončiuvienė, Neringa

2012-01-01

The article sets out the research results of existing Corporate Tax accounting in Lithuania. There is disclosed the link between financial and Corporate Tax accounting, and their coordination improvement. The authors think that, the closer link between financial and tax accounting is obligatory. The provisions of Corporate Tax calculation should be adjusted with requirements of financial accounting. Also there is specified the methods of Corporate Tax reform and their feasibility. In the arti...

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

International Nuclear Information System (INIS)

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

2015-01-01

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

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

ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

OpenAIRE

TÜNDE VERES

2011-01-01

The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from m...

Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

OpenAIRE

Cevdet Kızıl; Ayşe Tansel Çetin; Ahmed Bulunmaz

2014-01-01

The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commerc...

How well can business cycle accounting account for business cycles?

OpenAIRE

Keisuke Otsu

2012-01-01

The business cycle accounting method introduced by Chari, Kehoe and McGrattan (2007) is a useful tool to decompose business cycle fluctuations into their contributing factors. However, the model estimated by the maximum likelihood method cannot replicate business cycle moments computed from data. Moment-based estimation might be an attractive alternative if the purpose of the research is to study business cycle properties such as volatility, persistence and cross-correlation of variables inst...

PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING

Directory of Open Access Journals (Sweden)

Moh Lutfi Saiful Arif

2014-04-01

Full Text Available Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 accounting students of the Faculty of Economics, University Trunojoyo as key informants. Results of interviews on creative accounting was then analyzed by employing theory of business ethics. The results of this study showed that creative accounting can not be accepted from ethics theory of deontology, utilitarianism, and ethical egoism. Students also perceived that creative accounting is unethical act.

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

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......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......, that there is no agreement on the calculation method for labour. We formalise the calculation of human labour unit emergy values (UEVs) as being the ratio between the emergy resource basis of the labour system and a proxy for labour, with or without allocation to account for different qualities of labour. The formalised...

New approaches towards information materiality in accounting

OpenAIRE

Карзаева, Наталия Николаевна

2015-01-01

A theoretically substantiated method of the calculation of the level of the materiality factor, taking into account the interest of the persons making decision on the basis of financial factors, formulas of the calculations of the crucial level of error, above which the data of the accounting reporting cannot be adopted as reliable and appropriate corrections must be introduced in accounting reporting. The materials on the order of making corrections in accounting records and accounting repor...

Application of accrual accounting in Iran municipalities

OpenAIRE

Ali Eamaeilzade Maghariee; Zahra Houshmand Neghabi; Rahele Abdi

2015-01-01

Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or cash accounting records revenue when cash is earned, and expenses when they are paid in cash. In this paper, we present an empirical investigation to study the effect of implementing accrual accounting in municipality of Amol, Iran. The surve...

Corporate Governance and Strategic Management Accounting Disclosure

Directory of Open Access Journals (Sweden)

Setianingtyas Honggowati

2017-06-01

Full Text Available The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author. The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis method. The findings show that board size has significant positive influence on the disclosure level of strategic management accounting of manufacturing companies in Indonesia, and the proportion of independent board does not influence SMA disclosure, while managerial ownership has negative influence the disclosure level of strategic management accounting.

THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL REPORTS

Directory of Open Access Journals (Sweden)

Horbach Tatiana

2018-01-01

Full Text Available Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant. Purpose. Development of separate provisions of the theory of accounting in terms of ensuring high quality of accounting (financial reporting and development of practical recommendations for the assessment of the quality of the process of formation of accounting (financial reporting. Results. The article discloses the features of informational content of accounting (financial reporting in modern conditions. The comprehensive model of accounting information specifies the substantive content of the concept, the methodical approach to the assessment of the quality of accounting (financial reporting, taking into account the peculiarities of the organizational design of the quality management process for reporting and the peculiarities of the operation of the accounting and analytical system of the enterprise. The main identified problem areas are the formation of qualitative accounting (financial reporting. It is shown that the qualitative characteristics of accounting information and accounting (financial reporting can not be only within the framework of the work of the accounting system, but also must be lead by a set of factors that determine the end-user characteristics of accounting information. Conclusions. The internal content and essence of the abstract category “quality” are considered in detail, and it is demonstrated, as in the concretization of the subject, the conceptual design “quality of accounting (financial reporting” can be introduced. On the basis of the studies of Ukrainian and foreign scholars, eight areas are identified, which identify the main issues of

A Multipixel Time Series Analysis Method Accounting for Ground Motion, Atmospheric Noise, and Orbital Errors

Science.gov (United States)

Jolivet, R.; Simons, M.

2018-02-01

Interferometric synthetic aperture radar time series methods aim to reconstruct time-dependent ground displacements over large areas from sets of interferograms in order to detect transient, periodic, or small-amplitude deformation. Because of computational limitations, most existing methods consider each pixel independently, ignoring important spatial covariances between observations. We describe a framework to reconstruct time series of ground deformation while considering all pixels simultaneously, allowing us to account for spatial covariances, imprecise orbits, and residual atmospheric perturbations. We describe spatial covariances by an exponential decay function dependent of pixel-to-pixel distance. We approximate the impact of imprecise orbit information and residual long-wavelength atmosphere as a low-order polynomial function. Tests on synthetic data illustrate the importance of incorporating full covariances between pixels in order to avoid biased parameter reconstruction. An example of application to the northern Chilean subduction zone highlights the potential of this method.

Imaging-Assisted Large-Format Breast Pathology: Program Rationale and Development in a Nonprofit Health System in the United States

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F. Lee Tucker

2012-01-01

Full Text Available Modern breast imaging, including magnetic resonance imaging, provides an increasingly clear depiction of breast cancer extent, often with suboptimal pathologic confirmation. Pathologic findings guide management decisions, and small increments in reported tumor characteristics may rationalize significant changes in therapy and staging. Pathologic techniques to grossly examine resected breast tissue have changed little during this era of improved breast imaging and still rely primarily on the techniques of gross inspection and specimen palpation. Only limited imaging information is typically conveyed to pathologists, typically in the form of wire-localization images from breast-conserving procedures. Conventional techniques of specimen dissection and section submission destroy the three-dimensional integrity of the breast anatomy and tumor distribution. These traditional methods of breast specimen examination impose unnecessary limitations on correlation with imaging studies, measurement of cancer extent, multifocality, and margin distance. Improvements in pathologic diagnosis, reporting, and correlation of breast cancer characteristics can be achieved by integrating breast imagers into the specimen examination process and the use of large-format sections which preserve local anatomy. This paper describes the successful creation of a large-format pathology program to routinely serve all patients in a busy interdisciplinary breast center associated with a community-based nonprofit health system in the United States.

Video-Stimulated Accounts: Young Children Accounting for Interactional Matters in Front of Peers

Science.gov (United States)

Theobald, Maryanne

2012-01-01

Research in the early years places increasing importance on participatory methods to engage children. The playback of video-recording to stimulate conversation is a research method that enables children's accounts to be heard and attends to a participatory view. During video-stimulated sessions, participants watch an extract of video-recording of…

MEASURING THE GRASSROOTS: Puzzles of Cultivating the Grassroots from the Top Down

Science.gov (United States)

Eliasoph, Nina

2014-01-01

Does a participatory, open-ended organizational format inspire creativity and draw on participants' local knowledge? Many nonprofits operate under this assumption, and many of their financial sponsors agree, and therefore demand precise accounts documenting the nonprofits' “participatory” formats. In the U.S. youth civic engagement projects described here, the practice of accounting itself had an effect, regardless of funders' goals. Volunteers devoted more time to documenting just how participatory, open-ended and grassroots they were than they devoted to any other topic. Organizers strenuously tried to avert attention from accounting's importance, but could not avoid it. Volunteers could not reflect on the accounting process, or on the political questions behind it; knowledge of it became a repressed institutional intuition. PMID:25253914

Precise image-guided irradiation of small animals: a flexible non-profit platform

International Nuclear Information System (INIS)

Tillner, Falk; Thute, Prasad; Löck, Steffen; Dietrich, Antje; Fursov, Andriy; Haase, Robert; Lukas, Mathias; Krause, Mechthild; Baumann, Michael; Bütof, Rebecca; Enghardt, Wolfgang; Rimarzig, Bernd; Sobiella, Manfred

2016-01-01

Preclinical in vivo studies using small animals are essential to develop new therapeutic options in radiation oncology. Of particular interest are orthotopic tumour models, which better reflect the clinical situation in terms of growth patterns and microenvironmental parameters of the tumour as well as the interplay of tumours with the surrounding normal tissues. Such orthotopic models increase the technical demands and the complexity of preclinical studies as local irradiation with therapeutically relevant doses requires image-guided target localisation and accurate beam application. Moreover, advanced imaging techniques are needed for monitoring treatment outcome. We present a novel small animal image-guided radiation therapy (SAIGRT) system, which allows for precise and accurate, conformal irradiation and x-ray imaging of small animals. High accuracy is achieved by its robust construction, the precise movement of its components and a fast high-resolution flat-panel detector. Field forming and x-ray imaging is accomplished close to the animal resulting in a small penumbra and a high image quality. Feasibility for irradiating orthotopic models has been proven using lung tumour and glioblastoma models in mice. The SAIGRT system provides a flexible, non-profit academic research platform which can be adapted to specific experimental needs and therefore enables systematic preclinical trials in multicentre research networks. (paper)

ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

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Valentin Gabriel CRISTEA

2017-05-01

Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

Fiscal and accounting policies on the income taxes. Conciliation between accounting and taxation at the company’s level

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Carmen Elena ANTON

2015-12-01

Full Text Available In order to develop commercial relations, the harmonization of the tax system with the accountancy of the company is oriented towards the elaboration of accounting policies pursuing the interest of the management to enforce the development strategies and sending the necessary information to the shareholders in order to underlie the economic decisions. The purpose of this paper is to highlight the relation accounting – taxation and the tendency in the approach of this relation showed by the managers of the companies from the point of view of income tax. The research methods took into consideration qualitative methods. The reading and systematization of the specialty literature enabled an overview of the accounting – taxation and shaped an action direction for the harmonization process intensification at the company’s level.

Transformation of accounting business processes in emergencies

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D.O. Gritsyshen

2016-12-01

Full Text Available In the article the transformation of the accounting business processes in emergency situations. The models identify the consequences of emergencies, which is the basis for the transformation of the elements method of accounting, to address the consequences of emergencies isolation from the totality of objects of accounting and determine the properties that affect decision-making. Designed identify complex patterns of consequences of emergencies, allows accounting system to generate information that allows for a set of properties consequences of emergencies, and management decisions taking into account complex factors. Determined the possible consequences of emergency situations for individual objects accounting, information resources, which are accounts of accounting and financial reporting indicators.

PLACING ACCOUNTING AMONG SCIENCES

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Mihai Deju

2013-12-01

Full Text Available Framing accounting as a science has been carried out in close connection with the development of knowledge in this field and with the meaning given to this concept of “science”. Recognizing accounting as scientific field by specialists is due to the fact that it features a combination of accounting theory and methods for the development and application of these theories. Accounting is a scientific discipline in the social sciences because: it is a creation of the human being in response to practical needs; it reflects phenomena, activities and social facts; it addresses various groups of users (managers, bankers, shareholders, employees, tax bodies, etc. which are an integral part of society; it offers information necessary to decision-making, most of the times with impact on the behaviour of individuals; it is influenced by the economic, social, legal and political environment, that is by social phenomena.

46 CFR 232.5 - Income Statement Accounts.

Science.gov (United States)

2010-10-01

... facilities; fixtures and equipment; fees and commissions paid to managing agents; advertising expense... substance of the old and new accounting methods and the reason supporting the change in accounting policy...

Accounting for business combinations: (Un)desirable uniformity?

OpenAIRE

Ribeiro, Humberto; Crowther, David

2005-01-01

For many years, two methods existed alongside each other in the USA to account for business combinations: the pooling of interests method, applied to operations, such as mergers, that met all the conditions as stated at APB Opinion No. 16; and the purchase method for all other combinations. This dual accounting status was also widespread through many other countries, although some included substantial GAAP differences (e.g. USA versus UK) or applied restrictions to the application of those me...

International Business Cycle Accounting

OpenAIRE

Keisuke Otsu

2009-01-01

In this paper, I extend the business cycle accounting method a la Chari, Kehoe and McGrattan (2007) to a two-country international business cycle model and quantify the effect of the disturbances in relevant markets on the business cycle correlation between Japan and the US over the 1980-2008 period. This paper finds that disturbances in the labor market and production efficiency are important in accounting for the recent increase in the cross-country output correlation. If international fina...

The value of crop germplasm and value accounting system

Institute of Scientific and Technical Information of China (English)

WANG Xiaowei; DING Guangzhou; CHANG Ying

2007-01-01

The value evaluation and accounting of crop germplasm not only provides the theory and method for the price of germplasm, thus makes further lawful and fair transactions, but also ensures the benefits of crop germplasm owners and is also instructive in keeping the foodstuff safety. This paper founded a multidimensional value accounting system, which included physical accounting, value accounting and quality index accounting; individual accounting and total accounting; quantity accounting and quality accounting.

Accounting mortgage transactions: directions of improvement

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I.M. Vygivska

2016-12-01

Full Text Available Fragmentation methods of accounting of contractual obligations secured by mortgage, discussion questions evaluating the object of mortgage at the stage of conclusion of loan agreements (credit and the probability of default and foreclosure with the mortgagor necessitated a comprehensive research and development of methodical maintenance of accounting mortgage transactions in subjects of its implementation (the mortgagor and mortgagee, including the improvement of the order of accounting reflection operations with a mortgage of property rights, hypothec, «solid mortgage», mortgage securities, the mortgage of goods in circulation or processing. The article also provides the procedure of evaluating the object of mortgage at default of the mortgagor conditions of the contract taking into account its depreciation (physical and moral deterioration during the loan repayment period; the author specifies the procedure for recording of transactions related to the sale of such objects as the basis for providing contractual management process obligations of the debtor with relevant information.

Soil Conservation Service Curve Number method: How to mend a wrong soil moisture accounting procedure?

Science.gov (United States)

Michel, Claude; Andréassian, Vazken; Perrin, Charles

2005-02-01

This paper unveils major inconsistencies in the age-old and yet efficient Soil Conservation Service Curve Number (SCS-CN) procedure. Our findings are based on an analysis of the continuous soil moisture accounting procedure implied by the SCS-CN equation. It is shown that several flaws plague the original SCS-CN procedure, the most important one being a confusion between intrinsic parameter and initial condition. A change of parameterization and a more complete assessment of the initial condition lead to a renewed SCS-CN procedure, while keeping the acknowledged efficiency of the original method.

TFTR tritium inventory accountability system

International Nuclear Information System (INIS)

Saville, C.; Ascione, G.; Elwood, S.; Nagy, A.; Raftopoulos, S.; Rossmassler, R.; Stencel, J.; Voorhees, D.; Tilson, C.

1995-01-01

This paper discusses the program, PPPL (Princeton Plasma Physics Laboratory) Material Control and Accountability Plan, that has been implemented to track US Department of Energy's tritium and all other accountable source material. Specifically, this paper details the methods used to measure tritium in various systems at the Tokamak Fusion Test Reactor; resolve inventory differences; perform inventory by difference inside the Tokamak; process and measure plasma exhaust and other effluent gas streams; process, measure and ship scrap or waste tritium on molecular sieve beds; and detail organizational structure of the Material Control and Accountability group. In addition, this paper describes a Unix-based computerized software system developed at PPPL to account for all tritium movements throughout the facility. 5 refs., 2 figs

Narrative Accounting Practices in Indonesia Companies

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Inten Meutia

2017-05-01

Full Text Available This research aimed to reveal creative accounting practices in the form of narrative accounting occuring in companies in Indonesia. Using content analysis, this research analyzed the management discussion and analysis section in the annual report on the group of companies whose performance had increased and declined in several companies listed on the Indonesian Stock Exchange. This research finds that the narrative accounting practices are applied in these companies. The four methods of accounting narratives are found in both groups of companies. There are stressing the positive and downplaying the negative, baffling the readers, differential reporting, and attribution.

Assessment Practices in Undergraduate Accounting Programs

Science.gov (United States)

Lusher, Anna L.

2010-01-01

This study examined accounting program assessment plans at 102 colleges and universities in the United States. The research focused on identifying assessment practices in undergraduate accounting programs by examining the skills and competencies assessed and determining the methods of assessment used. The study also investigated what course and/or…

The utilization of activity-based cost accounting in hospitals.

Science.gov (United States)

Emmett, Dennis; Forget, Robert

2005-01-01

Healthcare costs are being examined on all fronts. Healthcare accounts for 11% of the gross national product and will continue to rise as the "babyboomers" reach retirement age. While ascertaining costs is important, most research shows that costing methods have not been implemented in hospitals. This study is concerned with the use of costing methods; particularly activity-based cost accounting. A mail survey of CFOs was undertaken to determine the type of cost accounting method they use. In addition, they were asked whether they were aware of activity-based cost accounting and whether they had implemented it or were planning to implement it. Only 71.8% were aware of it and only 4.7% had implemented it. In addition, only 52% of all hospitals report using any cost accounting systems. Education needs to ensure that all healthcare executives are cognizant of activity-based accounting and its importance in determining costs. Only by determining costs can hospitals strive to contain them.

Cost Accounting System for fusion studies

International Nuclear Information System (INIS)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program

Cost Accounting System for fusion studies

Energy Technology Data Exchange (ETDEWEB)

Hamilton, W.R.; Keeton, D.C.; Thomson, S.L.

1985-12-01

A Cost Accounting System that is applicable to all magnetic fusion reactor design studies has been developed. This system provides: (1) definitions of the elements of cost and methods for the combination of these elements to form a cost estimate; (2) a Code of Accounts that uses a functional arrangement for identification of the plant components; and (3) definitions and methods to analyze actual cost data so that the data can be directly reported into this Cost Accounting System. The purpose of the Cost Accounting System is to provide the structure for the development of a fusion cost data base and for the development of validated cost estimating procedures. This system has been developed through use at the Fusion Engineering Design Center (FEDC) and has been applied to different confinement concepts (tokamaks and tandem mirrors) and to different types of projects (experimental devices and commercial power plants). The use of this Cost Accounting System by all magnetic fusion projects will promote the development of a common cost data base, allow the direct comparison of cost estimates, and ultimately establish the cost credibility of the program.

Amortisation versus impairment of goodwill and accounting quality

NARCIS (Netherlands)

van Hulzen, P.; Alfonso, L.; Georgakopoulos, G.; Sotiropoulos, I.

2011-01-01

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of accounting information, as formulated by the International

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

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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.

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

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

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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.

Risks factoring business: accounting measurement

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Z.V. Gutsaylyuk

2015-06-01

Full Text Available The paper carried out the identification of risk factors for the development of possible accounting software management. Studied theoretical and methodological aspects of the risk classification of factoring operations in the part of the risk assessment factors. It is proposed to consider the risks factors as the risk that is acceptable controlled by accounting instruments and the risks that can not be taken into account in the accounting records. To minimize the risk factor, accounting-driven tools, a method of self-insurance, which is a factor in the creation of provision for factoring transactions designed to cover unexpected expenses and losses. Provision for factoring factor will establish more stable conditions of financial activity and avoid the fluctuations of profit factor in relation to the writing off of losses on factoring operatsіyam.Developed proposals allow for further research to improve the organizational and methodological basis of accounting and analysis of information as a basis for providing risk management factor, particularly in terms of improving the evaluation questions such risks and their qualitative and quantitative analysis.

Empirical Study on the Creative Accounting Phenomenon

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Cernusca Lucian

2016-06-01

Full Text Available The present study aims to analyze the accounting professionals’ point of view as opposed to the students and master students’ one, regarding the creative accounting phenomenon existence and manifestation forms. In order to accomplish this objective, there has been used the poll/investigation, as a research method and the questionnaire, as a research instrument. Within the study, there is suggested the testing of more hypotheses that contribute to the clarifying of the aspects wished to be analyzed through the research. These hypotheses’ acceptance or rejection is based on the „chi-square“ (Karl Pearson statistical test and rank ordering method. Trying to elaborate a global conclusion of the questionnaire, there could be noticed the fact that over 50% from the questioned accounting students are not tempted to use the creative accounting practices and techniques in order to optimize the taxation without breaking the actual law regulations. At the opposite side, more than a half from the questioned accounting professionals would use these practices without breaking the law regulations that lead to the taxation’s optimization. The creative accounting has a negative connotation if the accurate image of the financial position and of the performance is not targeted because it represents the essential factor for elaborating and grounding the accounting policies. However, the positive side of the creative accounting is not excluded, given that one appeals to the „fair“ professional judgment of the accounting professionals and to the good faith of managers.

Accounting Education Approach in the Context of New Turkish Commercial Code and Turkish Accounting Standards

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Cevdet Kızıl

2014-08-01

Full Text Available The aim of this article is to investigate the impact of new Turkish commercial code and Turkish accounting standards on accounting education. This study takes advantage of the survey method for gathering information and running the research analysis. For this purpose, questionnaire forms are distributed to university students personally and via the internet.This paper includes significant research questions such as “Are accounting academicians informed and knowledgeable on new Turkish commercial code and Turkish accounting standards?”, “Do accounting academicians integrate new Turkish commercial code and Turkish accounting standards to their lectures?”, “How does modern accounting education methodology and technology coincides with the teaching of new Turkish commercial code and Turkish accounting standards?”, “Do universities offer mandatory and elective courses which cover the new Turkish commercial code and Turkish accounting standards?” and “If such courses are offered, what are their names, percentage in the curriculum and degree of coverage?”Research contributes to the literature in several ways. Firstly, new Turkish commercial code and Turkish accounting standards are current significant topics for the accounting profession. Furthermore, the accounting education provides a basis for the implementations in public and private sector. Besides, one of the intentions of new Turkish commercial code and Turkish accounting standards is to foster transparency. That is definitely a critical concept also in terms of mergers, acquisitions and investments. Stakeholders of today’s business world such as investors, shareholders, entrepreneurs, auditors and government are in need of more standardized global accounting principles Thus, revision and redesigning of accounting educations plays an important role. Emphasized points also clearly prove the necessity and functionality of this research.

Determinants of Sustainability and Organisational Effectiveness in Non-Profit Organisations

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Chux Gervase Iwu

2015-07-01

Full Text Available This case study investigates the criteria for organizational effectiveness in non-profit organizations (NPOs with the aim to determine how the elements of sustainability fit within the criteria. To achieve this, the study utilized the research questions: “what criteria do NPOs use to evaluate their effectiveness?” and “how is sustainability embedded in NPO effectiveness?” The research design was interpretivist, adopting focus group interviews to obtain data. Specifically, two focus group interviews were held with the top management of an NPO which revealed that both financial and non-financial criteria were equally essential for NPO effectiveness. This finding is consistent with the literature, although it contradicts the initial assumption of the study that NPO effectiveness was based more on non-financial criteria than financial criteria. The study also found that the effectiveness of an NPO should be viewed in two ways: firstly, “the full achievement of its mandate” and, secondly, “the ability to run business projects to cover cost.” It also emerged that both the ability to cover costs and the achievement of a mandate should be done in a sustainable manner (a sustainable manner is seen as one that is harmonious with the natural and the socio-political environment. The results of this paper present a practical case for the management of NPOs by reiterating that the full achievement of the NPO mandate and the successful running of social projects to generate funds for sustainability are key elements of effectiveness. Given the essential role that NPOs play in developing countries, this study has provided the foundation for more widespread enquiry into the sustainability and effectiveness of NPOs.

Problems of intangible assets commercialization accounting

Directory of Open Access Journals (Sweden)

S.F. Legenchyk

2016-03-01

Full Text Available The growing role of intangible assets in conditions of global economy postindustrialization is grounded. The problems of intangible assets accounting are singled out. The basic tasks of the intangible assets accounting commercialization process are determined. The difference between the commercialization of intellectual property and intangible assets is considered. The basic approaches to understanding the essence of the intangible assets commercialization are singled out and grounded. The basic forms and methods of intangible assets commercialization researched by the author are analyzed. The order of accounting reflection of licensee royalties is considered. The factors of influence on the accounting process of intangible assets commercialization are determined. The necessity of solving the problem of accounting of lease payments for computer program by providing access to SaaS environment is grounded. The prospects of further studies of intangible assets accounting commercialization are determined.

Cost accounting for the radiologist.

Science.gov (United States)

Gentili, Amilcare

2014-05-01

Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

Billing and accounts receivable: fundamentals for improvement.

Science.gov (United States)

Bizon, M M

1993-07-01

If a healthcare facility's accounts receivable operation is experiencing problems, the patient accounts manager should survey all areas of his or her responsibility to determine the best method of resolving the difficulties. One effective technique to reduce billing problems is to take a proactive--not reactive--approach. If mistakes can be corrected before they get out of control, and if the patient accounts manager can ensure that claims will not be denied, a healthcare facility's accounts receivable should remain in good condition.

Methodological aspects of network assets accounting

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Yuhimenko-Nazaruk I.A.

2017-08-01

Full Text Available The necessity of using innovative tools of processing and representation of information about network assets is substantiated. The suggestions for displaying network assets in accounts are presented. The main reasons for the need to display the network assets in the financial statements of all members of the network structure (the economic essence of network assets as the object of accounting; the non-additional model for the formation of the value of network assets; the internetworking mechanism for the formation of the value of network assets are identified. The stages of accounting valuation of network assets are allocated and substantiated. The analytical table for estimating the value of network assets and additional network capital in accounting is developed. The order of additional network capital reflection in accounting is developed. The method of revaluation of network assets in accounting in the broad sense is revealed. The order of accounting of network assets with increasing or decreasing the number of participants in the network structure is determined.

Pollutants in environmental historical national accounts. A thermodynamic approach

Energy Technology Data Exchange (ETDEWEB)

Lindmark, M [Umeaa Univ. (Sweden). Dept. of Economic History

1996-06-01

The scope of this paper is to introduce some ideas concerning environmentally integrated historical national accounts and to submit a method for handling pollutants in that framework. The paper starts with a background, discusses some difficulties concerning the handling of residuals in environmental accounting, and introduces a method which might be suitable for historical environmental accounting involving pollutants. As a final step the method is evaluated and the results are interpreted in relation to ordinary production data given by historical GDP series for Sweden. 29 refs, 3 figs

Combining accounting approaches to practice valuation.

Science.gov (United States)

Schwartzben, D; Finkler, S A

1998-06-01

Healthcare organizations that wish to acquire physician or ambulatory care practices can choose from a variety of practice valuation approaches. Basic accounting methods assess the value of a physician practice on the basis of a historical, balance-sheet description of tangible assets. Yet these methods alone are inadequate to determine the true financial value of a practice. By using a combination of accounting approaches to practice valuation that consider factors such as fair market value, opportunity cost, and discounted cash flow over a defined time period, organizations can more accurately assess a practice's actual value.

ACCOUNTING TREATMENTS USED IN STOCKS VALUATION

Directory of Open Access Journals (Sweden)

Suciu Gheorghe

2012-12-01

Full Text Available Accounting treatments represent the methods used by a company to apply its own accounting policies. Accounting treatments can be divided into two categories: basic accounting treatments and alternative treatments. Stocks represent the quantities of material resources, half-finished goods, finished goods which stockpile in supply repositories of the economic entities, with a certain structure and volume, for a certain period of time, in order to ensure continuity and regularity of the manufacturing process and of consumption. Stocks will be acknowledges only when the company is likely to make an economic benefit and when the costs and values can be estimated in a credible way.

How "accountable" are accountable care organizations?

Science.gov (United States)

Addicott, Rachael; Shortell, Stephen M

2014-01-01

The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

Proximal sensing for soil carbon accounting

Science.gov (United States)

England, Jacqueline R.; Viscarra Rossel, Raphael A.

2018-05-01

Maintaining or increasing soil organic carbon (C) is vital for securing food production and for mitigating greenhouse gas (GHG) emissions, climate change, and land degradation. Some land management practices in cropping, grazing, horticultural, and mixed farming systems can be used to increase organic C in soil, but to assess their effectiveness, we need accurate and cost-efficient methods for measuring and monitoring the change. To determine the stock of organic C in soil, one requires measurements of soil organic C concentration, bulk density, and gravel content, but using conventional laboratory-based analytical methods is expensive. Our aim here is to review the current state of proximal sensing for the development of new soil C accounting methods for emissions reporting and in emissions reduction schemes. We evaluated sensing techniques in terms of their rapidity, cost, accuracy, safety, readiness, and their state of development. The most suitable method for measuring soil organic C concentrations appears to be visible-near-infrared (vis-NIR) spectroscopy and, for bulk density, active gamma-ray attenuation. Sensors for measuring gravel have not been developed, but an interim solution with rapid wet sieving and automated measurement appears useful. Field-deployable, multi-sensor systems are needed for cost-efficient soil C accounting. Proximal sensing can be used for soil organic C accounting, but the methods need to be standardized and procedural guidelines need to be developed to ensure proficient measurement and accurate reporting and verification. These are particularly important if the schemes use financial incentives for landholders to adopt management practices to sequester soil organic C. We list and discuss requirements for developing new soil C accounting methods based on proximal sensing, including requirements for recording, verification, and auditing.

ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

Directory of Open Access Journals (Sweden)

ŢOGOE GRETI DANIELA

2014-08-01

Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

Atlantic Environmental Resource Directory, 1989: A directory of non-profit environmental and development organizations in Atlantic Canada

Energy Technology Data Exchange (ETDEWEB)

Cuthbertson, L.L.

1989-01-01

This directory lists 161 non-profit groups in the Atlantic region, along with contacts for the environmental networks across the country and in New England and appropriate federal and provincial offices in Atlantic Canada. The directory was compiled from questionnaires sent out to a list of contacts that were on an original mailing list of groups known to have taken stands on environmental issues in the past. Follow-up mailouts and phone calls were also made. As well, some contacts were discovered through word-of-mouth. Groups are listed alphabetically by province and are classified by subjects. Information includes address and phone number, contact, date formed, number of members, scope, language and objectives. Groups and resources are indexed by subject area and groups are listed by resources available, environmental networks, Eastern states-United States citizen groups, labour unions, federal and provincial government.

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.

Test and evaluation of computerized nuclear material accounting methods. Final report

International Nuclear Information System (INIS)

1995-01-01

In accordance with the definition of a Material Balance Area (MBA) as a well-defined geographical area involving an Integral operation, the building housing the BFS-1 and BFS-1 critical facilities is considered to consist of one MBA. The BFS materials are in the form of small disks clad in stainless steel and each disk with nuclear material has its own serial number. Fissile material disks in the BFS MBA can be located at three key monitoring points: BFS-1 facility, BFS-2 facility and main storage of BFS fissile materials (storage 1). When used in the BFS-1 or BFS-2 critical facilities, the fissile material disks are loaded in tubes (fuel rods) forming critical assembly cores. The following specific features of the BFS MBA should be taken into account for the purpose of computerized accounting of nuclear material: (1) very large number of nuclear material items (about 70,000 fissile material items); and (2) periodically very intensive shuffling of nuclear material items. Requirements for the computerized system are determined by basic objectives of nuclear material accounting: (1) providing accurate information on the identity and location of all items in the BFS material balance area; (2) providing accurate information on location and identity of tamper-indicating devices; (3) tracking nuclear material inventories; (4) issuing periodic reports; (5) assisting with the detection of material gains or losses; (6) providing a history of nuclear material transactions; (7) preventing unauthorized access to the system and data falsification. In August 1995, the prototype computerized accounting system was installed on the BFS facility for trial operation. Information on two nuclear material types was entered into the data base: weapon-grade plutonium metal and 36% enriched uranium dioxide. The total number of the weapon-grade plutonium disks is 12,690 and the total number of the uranium dioxide disks is 1,700

Accounting and Tax Issues Concerning Commercial Discounts

Directory of Open Access Journals (Sweden)

Sava Raluca

2015-12-01

Full Text Available Commercial discounts accounting presents a particular importance because, on the one hand, of their widely spread on a large scale in the commercial activity and on the second hand, due to the influence of the accounting and reporting method over the value added tax. The paper theoretically addresses commercial reductions and also their reflection in the accounting according with the latest regulations in force.

48 CFR 9903.302-1 - Cost accounting practice.

Science.gov (United States)

2010-10-01

..., or measurement of cost. (a) Measurement of cost, as used in this part, encompasses accounting methods... practice. Examples of cost accounting practices which involve measurement of costs are— (1) The use of... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting practice...

Terms and conditions for Diesel Emissions Reduction Act Smartway financing projects where an eligible nonprofit grantee is implementing a loan program and loan Recipients will use the loan funds for activities that trigger Davis Bacon

Science.gov (United States)

Use this T&C for DERA Smartway financing projects where an eligible nonprofit grantee is implementing a loan program and loan Recipients will use the loan funds for activities that trigger Davis Bacon.

RISK MANAGEMENT COMPANIES AND HEDGE ACCOUNTING

Directory of Open Access Journals (Sweden)

SABIN ARMĂŞELU

2014-12-01

Full Text Available The increasing use of derivatives for risk management of a company lately has led to the need to report on an actual basis as these instruments and regulate these operations accounting. This paper proposes a presentation of hedging transactions and their accounting evaluating the impact, in terms of accounting, risk management derivatives on a company. Hedges are often ineffective. Overcoming the ineffectiveness of hedging operations can be achieved by proper designation of the hedging relationship and create an appropriate method to demonstrate hedge effectiveness.

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.

The differences that methods make: Cross-border power flows and accounting for carbon emissions from electricity use

International Nuclear Information System (INIS)

Jiusto, Scott

2006-01-01

How much carbon was emitted due to consumption of electricity in each US state in 1999? This paper presents three alternative methods for answering this question, each of which is conceptually sound and sums to the same national total, yet each produces very different estimates of individual state emissions. These differences result from alternative assumptions taken to account for emissions associated with interstate electricity trade-power, and hence emissions, produced in one state but consumed in another. The methods described here demonstrate large effects that alternative methodological choices can have on our understanding of a state's carbon emissions levels, and on the incentive structures for states to enact supply and/or demand-side carbon reduction policies. Of the three methodologies, one is characteristic of standard carbon emissions accounting practice, one of life-cycle assessment, and one is an integrated approach, of which I argue that it is superior because it registers state carbon emissions change arising from change in both electricity production and consumption, thus creating incentive for states to enact a full range of progressive energy policies. Though developed here at the state scale, the issues engaged are relevant to carbon analysis and policy formation at scales ranging from the local to the international

Accountability study for TMI-2 fuel

International Nuclear Information System (INIS)

Goris, P.; Scott, D.D.

1981-05-01

The TMI-2 accountability study considers problems of identifying, measuring, and accounting for TMI-2 fuel in the resident condition, as it is removed from the reactor, during subsequent cleanup, and during post-removal examinations. The goal is to identify methods and procedures which will provide a verifiable material balance equating to the pre-accident balance

Accounting Fundamentals for Non-Accountants

Science.gov (United States)

The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

Can accounting rules be made neutral for bank capital regulation?

Directory of Open Access Journals (Sweden)

Guoxiang Song

2012-08-01

Full Text Available This paper evaluates several methods which can possibly be used to minimize the pro-cyclical impact of accounting rules on bank capital regulation. Improving accounting rules cannot eliminate the pro-cyclicality problem as therecentlyproposed expected credit loss impairment model for historical cost accounting may be moving towards using information inputs for fair values. Limiting the trading activities accounted for by fair valuesmay reduce the pro-cyclicality. However, it cannot eliminate the impact of fair values in a liquidity crisis. The most effective method is to exclude the unrealized accounting gains or losses from regulatory capital. But it needs a report of capital ratios based on accounting measures to help regulators read the early warning signals emitted by the accounting information.

Lean Accounting - An Ingenious Solution for Cost Optimization

OpenAIRE

Dimi Ofileanu; Dan Ioan Topor

2014-01-01

The aim of this work is to present a new concept in accounting management: Lean Accounting. This work explains the way the lean concept was born; its benefits for the production system of the factories and the necessity of applying lean accounting in the factories which have implemented lean production, taking into account both its advantages and the boundaries of the other cost management methods in those factories.

Accounting for social accountability: developing critiques of social accountability within medical education.

Science.gov (United States)

Ritz, Stacey A; Beatty, Kathleen; Ellaway, Rachel H

2014-01-01

The concept of the social accountability of medical schools has garnered many followers, in response to a broad desire for greater social justice in health care. As its use has spread, the term 'social accountability' has become a meta-narrative for social justice and an inevitable and unquestionable good, while at the same time becoming increasingly ambiguous in its meaning and intent. In this article, we use the lenses of postmodernism and critical reflexivity to unpack the multiple meanings of social accountability. In our view, subjecting the concept of 'social accountability' to critique will enhance the ability to appraise the ways in which it is understood and enacted. We contend that critical reflexivity is necessary for social accountability to achieve its aspirations, and hence we must be prepared to become accountable not only for our actions, but also for the ideologies and discourses underlying them.

National Accounts Energy Alliance : Field test and verification of CHP components and systems

Energy Technology Data Exchange (ETDEWEB)

Sweetser, R. [Exergy Partners Corporation, Herndon, VA (United States)

2003-07-01

Exergy is a consulting firm which specializes in capitalizing on opportunities that result from the nexus of utility deregulation and global climate change in both the construction and energy industries. The firm offers assistance in technical business and market planning, product development and high impact marketing and technology transfer programs. The author discussed National Accounts Energy Alliance (NAEA) program on distributed energy resources (DER) and identified some advantageous areas such as homeland security (less possible terrorist targets to be protected), food safety (protection of food supply and delivery system), reliability, power quality, energy density, grid congestion and energy price. In the future, an essential role in moderating energy prices for commercial buildings will probably be played by distributed generation (DG) and combined heat and power (CHP). The technical merits of these technologies is being investigated by national accounts and utilities partnering with non-profit organizations, the United States Department of Energy (US DOE), state governments and industry. In that light, in 2001 an Alliance program was developed, which allows investors to broaden their knowledge from the application and verification of Advanced Energy Technologies. This program was the result of a synergy between the American Gas Foundation and the Gas Technology Institute (GTI), and it assists investors with their strategic planning. It was proven that a customer-led Energy Technology Test and Verification Program (TA and VP) could be cost-effective and successful. The NAEA activities in five locations were reviewed and discussed. They were: (1) Russell Development, Portland, Oregon; (2) A and P-Waldbaums, Hauppage, New York; (3) HEB, Southern, Texas; (4) Cinemark, Plano, Texas; and McDonald's, Tampa, Florida. 4 tabs., figs.

Safeguards Accountability Network accountability and materials management

International Nuclear Information System (INIS)

Carnival, G.J.; Meredith, E.M.

1985-01-01

The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information

A critique of social marketing in the non-profit development sector

Directory of Open Access Journals (Sweden)

L.M. Fourie

2009-07-01

Full Text Available In its struggle to find funding, non-profit organisations world-wide are increasingly using social marketing strategies. This approach potentially influences non governmental organisations (NGOs and community based organisations (CBOs in their communication with their “clients”, i.e. those persons and com-munities in need of development. Marketing strategies con-sequently become instruments in achieving social development, with as main premise that behaviour could be changed by means of persuasive, top-down communication. Social marketing, with its roots in marketing, has a strong focus on persuasion and favours top-down communication rather than dialogical communication strategies suggested by the par-ticipatory development communication approach. It is also questionable whether social marketing can be equated with the principles of a Biblically informed approach to communication. With these questions in mind, this article discusses Biblical views on communication and the participatory development communication approach. A critique of the social marketing approach is then offered. It is argued here that there is no clear-cut answer as to whether social marketing could be described as participatory. What is clear is that there are many different views on social marketing, as is the case with participatory approaches. It would thus seem more correct to place social marketing on a participation continuum, rather than to define it as being participatory and thus per definition ethical or not. Finally, a number of suggestions are made which could bring it more in line with the participatory communication approach as well as Biblical principles on com-munication.

APPLYING THE PRINCIPLES OF ACCOUNTING IN

OpenAIRE

NAGY CRISTINA MIHAELA; SABĂU CRĂCIUN; ”Tibiscus” University of Timişoara, Faculty of Economic Science

2015-01-01

The application of accounting principles (accounting principle on accrual basis; principle of business continuity; method consistency principle; prudence principle; independence principle; the principle of separate valuation of assets and liabilities; intangibility principle; non-compensation principle; the principle of substance over form; the principle of threshold significance) to companies that are in bankruptcy procedure has a number of particularities. Thus, some principl...

77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

Science.gov (United States)

2012-07-25

... rule that revised Cost Accounting Standard (CAS) 412, ``Composition and Measurement of Pension Cost... Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards Pension Harmonization Rule AGENCY: Cost Accounting Standards Board, Office of Federal Procurement Policy, Office of...

Mathematical Model Taking into Account Nonlocal Effects of Plasmonic Structures on the Basis of the Discrete Source Method

Science.gov (United States)

Eremin, Yu. A.; Sveshnikov, A. G.

2018-04-01

The discrete source method is used to develop and implement a mathematical model for solving the problem of scattering electromagnetic waves by a three-dimensional plasmonic scatterer with nonlocal effects taken into account. Numerical results are presented whereby the features of the scattering properties of plasmonic particles with allowance for nonlocal effects are demonstrated depending on the direction and polarization of the incident wave.

Accounting for the environment.

Science.gov (United States)

Lutz, E; Munasinghe, M

1991-03-01

Environmental awareness in the 1980s has led to efforts to improve the current UN System of National Accounts (SNA) for better measurement of the value of environmental resources when estimating income. National governments, the UN, the International Monetary Fund, and the World Bank are interested in solving this issue. The World Bank relies heavily on national aggregates in income accounts compiled by means of the SNA that was published in 1968 and stressed gross domestic product (GDP). GDP measures mainly market activity, but it takes does not consider the consumption of natural capital, and indirectly inhibits sustained development. The deficiencies of the current method of accounting are inconsistent treatment of manmade and natural capital, the omission of natural resources and their depletion from balance sheets, and pollution cleanup costs from national income. In the calculation of GDP pollution is overlooked, and beneficial environmental inputs are valued at zero. The calculation of environmentally adjusted net domestic product (EDP) and environmentally adjusted net income (ENI) would lower income and growth rate, as the World Resources Institute found with respect to Indonesia for 1971-84. When depreciation for oil, timber, and top soil was included the net domestic product (NDP) was only 4% compared with a 7.1% GDP. The World Bank has advocated environmental accounting since 1983 in SNA revisions. The 1989 revised Blue Book of the SNA takes environment concerns into account. Relevant research is under way in Mexico and Papua New Guinea using the UN Statistical Office framework as a system for environmentally adjusted economic accounts that computes EDP and ENI and integrates environmental data with national accounts while preserving SNA concepts.

Traditional versus Contemporary Goals and Methods in Accounting Education: Bridging the Gap with Cooperative Learning.

Science.gov (United States)

Lindquist, Tim M.

1995-01-01

In groups, 49 accounting students completed a 5-week analysis of audit reporting issues using cooperative learning. Positive student reactions and achievement suggested that contemporary active learning approaches are compatible with the traditional accounting goal of preparing for the Certified Public Accountants examination. (SK)

STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

Directory of Open Access Journals (Sweden)

David Sukardi Kodrat

2006-01-01

Full Text Available Generally, Financial Statements are based on Historical Cost Accounting (HCA that assumes that prices are stable. Actually, there are several methods on accounting for the effect of changing prices, such as Current Cost Accounting (Replacement Cost Accounting and Constant Dollar Accounting or General Price Level Accounting (GPLA. GPLA will do restatement the components of financial statement to be a rupiah on a similar level of purchasing power, but without changes in accounting principles which using on conventional accounting. Financial statements made by GPLA are comparing to financial statements made by HCA. Both of financial statements are analysis with NOD (Number of Dollar attribute to know that financial statements are interpretative and analysis with COG (Command of Good attribute to know that financial statements are relevant. Abstract in Bahasa Indonesia : Laporan keuangan disusun berdasarkan metode Historical Cost Accounting (HCA yang menggunakan asumsi nilai tukar stabil. Beberapa metode akuntansi yang memperhitungkan perubahan nilai tukar seperti Current Cost Accounting (Replacement Cost Accounting dan Constant Dollar Accounting atau General Price Level Accounting (GPLA. GPLA menyajikan komponen laporan keuangan berdasarkan penyesuaian rupiah dengan daya beli tanpa mengubah prinsip-prinsip akuntasi konvensional. Laporan keuangan yang disusun dengan GPLA dapat diperbandingkan dengan laporan keuangan berdasarkan HCA. Dengan analisa NOD (Number of Dollar dan COG (Command Over Good attribute menunjukkan bahwa laporan keuangan berdasarkan GPLA lebih interpretatif dan lebih relevan. Kata Kunci: Laporan Keuangan, Historical Cost Accounting, General Price Level Accounting, NOD attribute, COG attribute.