Download or read book The Tax Treatment of NGO s written by Paul Bater and published by Kluwer Law International B.V.. This book was released on 2004-01-01 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most national taxation regimes afford certain privileges to non-governmental non-profit organisations of public benefit. However, cross-border extension of such privileges has failed to materialise in any significant way, despite various efforts and the existence of model treaty provisions and even draft NGO multilateral tax treaties. Although experts tend to oppose harmonisation?on the grounds that international privilege would sink to the lowest national level?there does seem to be general agreement that tax incentives to encourage the cross-border activity of public benefit organisations should be clarified and augmented. The expert authors whose work is assembled in this book offer rich perspectives on this issue. Their various analyses include the following: detailed discussion of the objections of principle commonly advanced by states; the role of discrimination legislation in strategies to advance cross-border privilege; the continuing failure of political will to achieve changes in this area of taxation; the potential of reciprocal unilateral action; tax treaties and non-tax treaties with tax-related provisions; multilateral initiatives (OECD, UN, EU, Council of Europe, World Bank, regional treaties); and, Documentation (International Bureau of Fiscal Documentation). Ten of the essays discuss relevant measures in specific countries and regions. The volume includes extensive primary source material, including selected provisions from bilateral tax treaties, national tax arrangements, and the Interphil?s draft for a European Convention on the Tax Treatment of NGOs , as well as full texts of Round Table declarations, and the European Convention on the Recognition of Legal Personality of International NGOs. Quite apart from its importance as an in-depth study of a taxation issue of significant social value, The Tax Treatment of NGOs will be of great assistance to NGOs and their supporters and benefactors. It opens the way to more vigorous lobbying power for the NGO community to influence changes in taxation law and policy. Because this issue promises to soon be one ?whose time has come,? taxation officials and policymakers cannot afford to ignore this book.

Download or read book La contabilidad de gesti n en las entidades sin fines de lucro written by and published by . This book was released on 2001 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book An Introduction to Efficiency and Productivity Analysis written by Timothy J. Coelli and published by Springer Science & Business Media. This book was released on 2005-07-22 with total page 376 pages. Available in PDF, EPUB and Kindle. Book excerpt: Softcover version of the second edition Hardcover. Incorporates a new author, Dr. Chris O'Donnell, who brings considerable expertise to the project in the area of performance measurement. Numerous topics are being added and more applications using real data, as well as exercises at the end of the chapters. Data sets, computer codes and software will be available for download from the web to accompany the volume.

Download or read book The Goal written by Eliyahu M. Goldratt and published by Routledge. This book was released on 2016-08-12 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: Alex Rogo is a harried plant manager working ever more desperately to try and improve performance. His factory is rapidly heading for disaster. So is his marriage. He has ninety days to save his plant - or it will be closed by corporate HQ, with hundreds of job losses. It takes a chance meeting with a colleague from student days - Jonah - to help him break out of conventional ways of thinking to see what needs to be done. Described by Fortune as a 'guru to industry' and by Businessweek as a 'genius', Eliyahu M. Goldratt was an internationally recognized leader in the development of new business management concepts and systems. This 20th anniversary edition includes a series of detailed case study interviews by David Whitford, Editor at Large, Fortune Small Business, which explore how organizations around the world have been transformed by Eli Goldratt's ideas. The story of Alex's fight to save his plant contains a serious message for all managers in industry and explains the ideas which underline the Theory of Constraints (TOC) developed by Eli Goldratt. Written in a fast-paced thriller style, The Goal is the gripping novel which is transforming management thinking throughout the Western world. It is a book to recommend to your friends in industry - even to your bosses - but not to your competitors!

Download or read book La contabilidad de gesti n como instrumento de control written by Asociación Española de Contabilidad y Administración de Empresas and published by . This book was released on 1990 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Emerging Nonprofit Sector written by Lester M. Salamon and published by Manchester University Press. This book was released on 1996 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt: Chapter 6: Country profiles.

Download or read book Contabilidad de gesti n para la toma de decisiones written by and published by . This book was released on 2003 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book La Administraci n Que Deja Ver el Fondo written by Guillermo Arboleya and published by Ediciones Granica S.A.. This book was released on 2000-12 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt: El fin no justifica los medios; Etica y transparencia en las organizaciones sociales; Transparencia hacia la comunidad; Respeto por el donante; La administración transparente; Rendir cuentas.

Download or read book Introduction to the Theory and Application of Data Envelopment Analysis written by Emmanuel Thanassoulis and published by Springer Science & Business Media. This book was released on 2013-06-29 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1 DATA ENVELOPMENT ANALYSIS Data Envelopment Analysis (DEA) was initially developed as a method for assessing the comparative efficiencies of organisational units such as the branches of a bank, schools, hospital departments or restaurants. The key in each case is that they perform feature which makes the units comparable the same function in terms of the kinds of resource they use and the types of output they produce. For example all bank branches to be compared would typically use staff and capital assets to effect income generating activities such as advancing loans, selling financial products and carrying out banking transactions on behalf of their clients. The efficiencies assessed in this context by DEA are intended to reflect the scope for resource conservation at the unit being assessed without detriment to its outputs, or alternatively, the scope for output augmentation without additional resources. The efficiencies assessed are comparative or relative because they reflect scope for resource conservation or output augmentation at one unit relative to other comparable benchmark units rather than in some absolute sense. We resort to relative rather than absolute efficiencies because in most practical contexts we lack sufficient information to derive the superior measures of absolute efficiency. DEA was initiated by Charnes Cooper and Rhodes in 1978 in their seminal paper Chames et al. (1978). The paper operationalised and extended by means of linear programming production economics concepts of empirical efficiency put forth some twenty years earlier by Farrell (1957).

Download or read book The Pocket Guide to Health Promotion written by Glenn Laverack and published by McGraw-Hill Education (UK). This book was released on 2014-07-16 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 'Pocket Guide to Health Promotion' is a short, punchy and practical guide aimed at students and practitioners. The book includes precise definitions and examples of key concepts and methods in health promotion practice and a chapter by chapter description of the management planning, strategy selection, implementation and evaluation of health promotion programmes. Written in an accessible and concise style, the book offers the reader a practical and flexible resource that is ideal for students and practitioners looking to plan and implement health promotion activities. A must buy for those new to health promotion or who want a pocket guide to this core health activity. "Clearly written and practical, this excellent guide will prove indispensible to practitioners of health promotion globally, and a very useful starting point for students. It will be worth buying a pocket to put it in!" David Ross, Professor of Epidemiology and International Public Health, London School of Hygiene and Tropical Medicine, UK "The Pocket Guide to Health Promotion is easy to navigate with complex concepts in health promotion explained in a user-friendly way. Whether you are practicing health promotion or studying the discipline, this will be a welcome addition to any book shelf." Dr James Woodall, Co-Director of the Centre for Health Promotion Research & Course Leader MSc Public Health, Leeds Metropolitan University, UK

Download or read book The Integrated Reporting Movement written by Robert G. Eccles and published by John Wiley & Sons. This book was released on 2014-10-20 with total page 336 pages. Available in PDF, EPUB and Kindle. Book excerpt: An in-depth, enlightening look at the integrated reporting movement The Integrated Reporting Movement explores the meaning of the concept, explains the forces that provide momentum to the associated movement, and examines the motives of the actors involved. The book posits integrated reporting as a key mechanism by which companies can ensure their own long-term sustainability by contributing to a sustainable society. Although integrated reporting has seen substantial development due to the support of companies, investors, and the initiatives of a number of NGOs, widespread regulatory intervention has yet to materialize. Outside of South Africa, adoption remains voluntary, accomplished via social movement abetted, to varying degrees, by market forces. In considering integrated reporting’s current state of play, the authors provide guidance to ensure wider adoption of the practice and success of the movement, starting with how companies can improve their own reporting processes. But the support of investors, regulators, and NGOs is also important. All will benefit, as will society as a whole. Readers will learn how integrated reporting has evolved over the years, where frameworks and standards are today, and the practices that help ensure effective implementation—including, but not limited to an extensive discussion of information technology’s role in reporting and the importance of corporate reporting websites. The authors introduce the concepts of an annual board of directors' "Statement of Significant Audiences and Materiality" and a "Sustainable Value Matrix" tool that translates the statement into management decisions. The book argues that the appropriate combination of market and regulatory forces to speed adoption will vary by country, concluding with four specific recommendations about what must be done to accelerate high quality adoption of integrated reporting around the world.

Download or read book Hijacking Environmentalism written by Richard Welford and published by Routledge. This book was released on 2013-11-05 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text demonstrates how businesses and institutions continue to operate outside the ecological carrying capacity of the environment, and highlights the need for participation and social innovation on their part. It asserts that senior executives and middle management in large corporations have often sought, deliberately or unconsciously, to block the advancement of environmentalism. Industry has reconstructed the more radical environmental agenda to suit its own purposes, in effect hijacking it, by taking it out of its traditional discourse and placing it in a liberal-productivist framework. The book concludes by examining the way forward for more sustainable business, presenting new models that place greater emphasis on issues such as equity and ethics.

Download or read book Sustainability in the Hospitality Industry 2nd Ed written by Willy Legrand and published by Routledge. This book was released on 2013-02-11 with total page 389 pages. Available in PDF, EPUB and Kindle. Book excerpt: Sustainability is one of the single most important global issues facing the world. A clear understanding of the issues surrounding climate change, global warming, air and water pollution, ozone depletion, deforestation, the loss of biodiversity and global poverty is essential for every future manager in the hospitality industry. Present and future hospitality executives need to know how sustainable management systems can be integrated into their businesses while maintaining and hopefully improving the bottom line. Sustainability in the Hospitality Industry, second edition, is the only book available to introduce the students to economic, environmental and social sustainable issues specifically facing the industry as well as exploring ideas, solutions, and strategies of how to manage operations in a sustainable way. Since the first edition of this book there have been many important developments in this field and this second edition has been updated in the following ways: updated content to reflect recent issues and trends including hotel energy solutions and green hotel design two new chapters on 'Sustainable Food' and 'Social Entrepreneurship and Social Value' updated international case studies throughout to explore key issues and show real life operational responses to sustainability within the hospitality industry. New case studies on growth hotel development markets, Asia and the Middle East new practical exercises throughout to apply your knowledge to real-life sustainability scenarios. This accessible and comprehensive account of Sustainability in the Hospitality Industry is essential reading for all students and future managers.

Download or read book Teaching Tech Together written by Greg Wilson and published by CRC Press. This book was released on 2019-10-08 with total page 229 pages. Available in PDF, EPUB and Kindle. Book excerpt: Hundreds of grassroots groups have sprung up around the world to teach programming, web design, robotics, and other skills outside traditional classrooms. These groups exist so that people don't have to learn these things on their own, but ironically, their founders and instructors are often teaching themselves how to teach. There's a better way. This book presents evidence-based practices that will help you create and deliver lessons that work and build a teaching community around them. Topics include the differences between different kinds of learners, diagnosing and correcting misunderstandings, teaching as a performance art, what motivates and demotivates adult learners, how to be a good ally, fostering a healthy community, getting the word out, and building alliances with like-minded groups. The book includes over a hundred exercises that can be done individually or in groups, over 350 references, and a glossary to help you navigate educational jargon.

Download or read book Global Investment Competitiveness Report 2017 2018 written by World Bank Group and published by World Bank Publications. This book was released on 2017-10-25 with total page 281 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Global Investment Competitiveness report presents new insights and evidence on drivers of foreign direct investment (FDI) in developing countries, and FDI’s role in development. The report’s survey of 750 executives of multinational corporations finds that a business-friendly legal and regulatory environment is a key driver of investment decisions in developing countries, along with political stability, security, and macroeconomic conditions. The report’s topic-specific chapters explore the potential of FDI to create new growth opportunities for local firms, assess the power of tax holidays and other fiscal incentives to attract FDI, analyze characteristics of FDI originating in developing countries, and examine the experience of foreign investors in countries affected by conflict and fragility. Three key features of this Global Investment Competitiveness report distinguish it from other publications on FDI. First, its insights are based on a combination of first-hand perspectives of investors, extensive analysis of available data and evidence, and international good practices in investment policy design and implementation. Secondly, rather than exploring broad FDI trends, the report provides detailed and unique analysis of FDI depending on its motivation, sector, geographic origin and destination, and phase of investment. Thirdly, the report offers practical and actionable recommendations to policymakers in developing countries wishing to reform their business climates for increased investment competitiveness. As such, the report is meant to complement other knowledge products of the World Bank Group focused even more explicitly on country-level data, detailed reform diagnostics, and presentation of best practices. We are confident this report will bring value and fresh perspectives to a variety of audiences. To governments and policymakers, including investment promotion professionals, the report offers direct insights into the role of government policies and actions in investors’ decision-making. To foreign investors and site location consultants, the report provides information on FDI trends and drivers across sectors and geographies. For academic audiences, the new datasets on investment incentives and FDI motivations enables opportunities for additional research and analysis. Lastly, for development assistance providers and other stakeholders, the report highlights key approaches for maximizing FDI’s benefits for development.

Download or read book Best of the Grapevine written by and published by . This book was released on 1985 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Employment in Metropolitan Areas written by United States. Bureau of Labor Statistics and published by . This book was released on 1947 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: