Competing for tots: operating objectives and characteristics of for-profit and not-for-profit child care centres in the Pacific Northwest

1994 ◽  
Vol 5 (1) ◽  
pp. 59-85 ◽  
Author(s):  
Janice Fletcher ◽  
Teresa P. Gordon ◽  
Thomas Nunamaker ◽  
Sherrill Richarz
Keyword(s):  
Child Care ◽  
Pacific Northwest ◽  
For Profit ◽  
Not For Profit ◽  
The Pacific

Sunshine Center: An Instructional Case Evaluating Internal Controls in a Small Organization

2010 ◽  
Vol 25 (4) ◽  
pp. 709-720 ◽  
Author(s):  
Sandra K. Fleak ◽  
Keith E. Harrison ◽  
Laurie A. Turner
Keyword(s):  
Child Care ◽  
Financial Reporting ◽  
Internal Control ◽  
Care Center ◽  
Internal Controls ◽  
Fraud Triangle ◽  
For Profit ◽  
Not For Profit ◽  
Control Framework ◽  
Internal Control Weaknesses

ABSTRACT: Management and auditors face increased responsibilities to evaluate internal control and assess the risk of fraud. This case provides the opportunity to evaluate internal controls and the possibility of fraud in a very small not-for-profit child care center, a setting that is easy to understand. The first goal of the case is to identify internal control weaknesses by applying the COSO internal control framework in an environment that lacks many aspects of internal control. Interactions among the five components of the COSO framework provide the basis for analyzing internal control. The case requires students to consider possible misappropriation of funds using the fraud triangle. A secondary goal of the case is to introduce financial reporting for a not-for-profit organization as a means of accountability.

scholarly journals Provision of Child Care: Cost Functions for Profit-Making and Not-for-Profit Day Care Centers

10.3386/w3345 ◽  
1990 ◽  
Author(s):  
Swati Mukerjee ◽  
Ann Dryden Witte ◽  
Sheila Hollowell
Keyword(s):  
Child Care ◽  
Day Care ◽  
Cost Functions ◽  
Child Care Cost ◽  
Day Care Centers ◽  
For Profit ◽  
Not For Profit

Hale, Clara

2013 ◽  
Author(s):  
Yvonne Asamoah
Keyword(s):  
Child Care ◽  
For Profit ◽  
Not For Profit ◽  
Set Up ◽  
Drug Free ◽  
Care Agency

Clara Hale (1905–1992) set up the first not-for-profit child care agency — Hale House — serving children born addicted to drugs or alcohol or with AIDS. In 1985, she was appointed to President Reagan's American Commission on Drug-Free Schools.

The Development of Not-For-Profit Hospital Cost Models

1988 ◽  
Vol 6 (1) ◽  
pp. 35-48
Author(s):  
Greg M. Thibadoux ◽  
Nicholas Apostolou ◽  
Ira S. Greenberg
Keyword(s):  
Hospital Cost ◽  
Cost Models ◽  
For Profit ◽  
Not For Profit

Native Seed Production Manual for the Pacific Northwest

2016 ◽  
Vol 17 (2) ◽  
pp. 134-135
Author(s):  
Amy Bartow ◽  
Keyword(s):  
Pacific Northwest ◽  
Seed Production ◽  
Native Seed ◽  
The Pacific
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