The Impact of Public Policy on Support Services for Indigenous Families with Children with Special Education Needs

2017 ◽  
Vol 47 (2) ◽  
pp. 198-205 ◽  
Author(s):  
Karen Trimmer ◽  
Roselyn Dixon
Keyword(s):  
National Policy ◽  
Disability Services ◽  
For Profit ◽  
The Past ◽  
Not For Profit ◽  
Special Education Needs ◽  
Provision Of Services ◽  
Education Needs ◽  
Families With Children ◽  
The Impact

In Australia and Europe, government agencies and not-for-profit organisations (NFPOs) have had long involvement in the funding and provision of community disability services. Significant change has occurred in Australia over the past two decades in the way government funds are expended, with marketplace mechanisms increasingly being used. As a consequence of economic and governance imperatives, funding of services via NFPOs has changed significantly with a move away from the provision of grants to the contracting of these organisations for the provision of services. In 2013, a new national policy, the National Disability Insurance Scheme (NDIS), was introduced that has impacts for the provision of disability services for children and their families. In particular, Indigenous families are likely to experience barriers in accessing services. This paper reviews the impact of international changes in policy and associated funding models and considers the impacts and research implications of Australia's initial experience of implementation of the NDIS.

scholarly journals Analysis of Financial Statement of NRC Agro with Special Reference to Goods and Service Tax

2019 ◽  
pp. 45-65
Author(s):  
Nalla Bala Kalyan ◽  
Toopalli Sirisha
Keyword(s):  
Service Provider ◽  
Central Government ◽  
Financial Analysis ◽  
Financial Statements ◽  
Financial Statement ◽  
Accounting Data ◽  
Goods And Services ◽  
The Past ◽  
Provision Of Services ◽  
The Impact

The analysis of financial statements is an important aid to financial analysis. They provide information on how the firm has performed in the past and what is its current financial position. Financial analysis is the process of identifying the financial strengths and weakness of the firm from the available accounting data and financial statements. The analysis is done by establishing relationship between the different items of financial statements. The target of this paper is to examine the major features of GST. GST also known as the Goods and Services Tax is defined as the giant indirect tax structure premeditated to maintain and enhances the economic enlargement of a country. Service tax was a tax levied by Central Government of India on services provided or agreed to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax. Person liable to pay service tax is governed by Service Tax Rules, 1994 he may be service provider or service receiver or any other person made so liable. It is an indirect tax wherein the service provider collects the tax on services from service receiver and pays the same to government of India. This paper has also focused on the impact of GST (Goods and Services Tax) will be on Indian Tax Scenario.

The impact of relative CEO compensation on not-for-profit contributions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Stacey Kaden ◽  
Gary Peters ◽  
Juan Manuel Sanchez ◽  
Gary M. Fleischman
Keyword(s):  
Large Scale ◽  
Ceo Compensation ◽  
Drop Out ◽  
Content Type ◽  
For Profit ◽  
Not For Profit ◽  
Survivorship Bias ◽  
Excess Cash ◽  
The Impact ◽  
A Current

PurposeThe authors extend research suggesting that external funders reduce their contributions to not-for-profit (NFP) organizations in response to media-reported CEO compensation levels.Design/methodology/approachEmploying a maximum archival sample of 44,807 observations from US Form 990s, the authors comprehensively assess the extent that high relative NFP CEO compensation is associated with decreases in future contributions.FindingsThe authors find that donors and grantors react negatively to high relative CEO compensation but do not react adversely to high absolute executive compensation. Contributors seem to take issue with CEO compensation when they perceive it absorbs a relatively large portion of the organizations’ total expenses, which may hinder the NFP’s mission. Additional findings suggest that excess cash held by the NFP significantly exacerbates the negative baseline relationship between future contributions and high relative CEO compensation. Finally, both individual donors and professional grantors are sensitive to cash NFP CEO compensation levels, but grantors are more sensitive to CEO noncash compensation.Research limitations/implicationsThe authors’ data are focused on larger NFP organizations, so this limits the generalizability of the study. Furthermore, survivorship bias potentially influences their time-series investigations because a current year large-scale decrease in funding due to high relative CEO compensation may cause some NFP firms to drop out of the sample the following year due to significant funding reductions.Originality/valueThe study makes three noteworthy contributions to the literature. First, the study documents that the negative association between high relative CEO compensation levels and future donor and grantor contributions is much more widespread than previous literature suggested. Second, the authors document that high relative CEO compensation levels that trigger reductions in future contributions are significantly exacerbated by excess cash held by the NFP. Finally, the authors find that more sophisticated grantors are more sensitive to noncash CEO compensation levels as compared with donors.

On the Association between Donor-Imposed Financial Inflexibility and Future Donations to Charitable Organizations

2014 ◽  
Vol 27 (1) ◽  
pp. 63-79 ◽  
Author(s):  
Krishnamurthy Surysekar ◽  
Elizabeth H. Turner ◽  
Clark M. Wheatley
Keyword(s):  
Organizational Performance ◽  
Managerial Discretion ◽  
Costs And Benefits ◽  
Charitable Organizations ◽  
Financial Flexibility ◽  
Negative Relation ◽  
For Profit ◽  
Not For Profit ◽  
The Impact

ABSTRACT We address the impact of financial flexibility on organizational performance in a not-for-profit (NFP) setting. Specifically, we examine the link between donor-imposed financial inflexibility and subsequent donations. Donors sometimes impose restrictions on NFP use of the donated resources. These restrictions arise because of donors' preferences regarding how the assets are used, or as a mechanism for donors to monitor the actions of NFP management. Restricted donations cause financial inflexibility and limit managerial discretion. We examine the costs and benefits of restricting managerial discretion and find a negative relation between future donations and high levels of donor restriction. Specifically, we empirically demonstrate that when restricted assets comprise a high percentage of total assets, additional increases in restricted assets are associated with an overall reduction in future donations.

Assessing the Impact of App-Based Ride Share Systems in an Urban Context: Findings from Austin

2018 ◽  
Vol 2672 (7) ◽  
pp. 34-46 ◽  
Author(s):  
Anurag Komanduri ◽  
Zeina Wafa ◽  
Kimon Proussaloglou ◽  
Simon Jacobs
Keyword(s):  
Urban Context ◽  
For Profit ◽  
Not For Profit ◽  
Future System ◽  
Depth Analysis ◽  
Total Vehicle ◽  
Research Findings ◽  
Transportation Research ◽  
Key Aspects ◽  
The Impact

App-driven ridesharing platforms are gaining popularity and are transforming urban movement patterns in cities throughout the world. Because of privacy and business considerations, their owners have released little information about riders’ trip-making characteristics. This lack of data prevents planners and modelers from understanding and quantifying the impact of these new modes on regional travel patterns. In 2016, RideAustin, a not-for-profit company, was established to provide mobility-on-demand services in the Austin region. RideAustin released its dataset of over one million trips to researchers to support transportation planning through a better understanding of urban travel flows. This paper presents findings from an in-depth analysis of this dataset and summarizes key aspects of interest to the transportation research community such as the number of riders, drivers, and trips; total vehicle miles including deadhead miles; and terminal times. The paper also presents findings from two case studies that show the competitiveness of RideAustin versus transit and the utilization of the RideAustin system during the South by Southwest festival. While some of the metrics cannot be readily transferred to other regions, several findings can be used by planners and modelers as they integrate rideshare systems within their planning and modeling frameworks. We also believe that some of the research findings may provide insights into a future system of autonomous and shared vehicles.

PESA's 50 years—the rise and rise of technology

2017 ◽  
Vol 57 (2) ◽  
pp. 372
Author(s):  
John Begg
Keyword(s):  
Oil And Gas ◽  
Professional Association ◽  
Petroleum Exploration ◽  
Oil And Gas Exploration ◽  
For Profit ◽  
The Past ◽  
Not For Profit

This paper presents an overview of the past 50 years of the Petroleum Exploration Society of Australia (PESA). PESA is a not-for-profit professional association for individuals involved in the oil and gas exploration industry.

Rivers as urban landscapes: renaissance of the Waterfront

2002 ◽  
Vol 45 (11) ◽  
pp. 65-70 ◽  
Author(s):  
E. Benson
Keyword(s):  
Large Scale ◽  
Lake Ontario ◽  
Urban Landscapes ◽  
Natural Habitats ◽  
Art Galleries ◽  
Charitable Organization ◽  
For Profit ◽  
The Past ◽  
Not For Profit ◽  
Economic Vitality

The Lake Ontario Waterfront Trail, currently stretching 350 kilometres along the shore of Lake Ontario, Canada, links 26 communities, 184 natural areas, 161 parks and promenades, 84 marinas and yacht clubs, hundreds of historic places, fairs, museums, art galleries and festivals. The Waterfront Trail is a catalyst for a new attitude and way of thinking towards the Lake Ontario waterfront and its watersheds - one that integrates ecological health, economic vitality and a sense of community. Since it was launched in 1995, the Trail has accompanied the protection of the most valued elements of the waterfront, and the transformation of under-utilized and environmentally degraded lands to vibrant places with businesses and jobs, parks and recreational facilities, green spaces, natural habitats and cultural venues and attractions. It is through the Trail that people have been mobilized to improve the waterfront as they have rediscovered the shoreline and understood the interconnections, both natural and cultural, that are so vital to its health and vitality. The Waterfront Regeneration Trust is the not-for-profit charitable organization that has been leading this large-scale greenway initiative over the past 10 years. While much has been accomplished, there remains much to do to enhance and expand the greenway. This presentation will focus on the lessons we have learned over the past decade in our involvement with more than 100 projects and what those lessons mean for the next decade of waterfront regeneration.

The Impact of Financial Information and Voluntary Disclosures on Contributions to Not-For-Profit Organizations

2007 ◽  
Vol 19 (1) ◽  
pp. 179-196 ◽  
Author(s):  
Linda M. Parsons
Keyword(s):  
Accounting Information ◽  
Direct Mail ◽  
Financial Accounting ◽  
Voluntary Disclosures ◽  
Lab Experiment ◽  
Nonfinancial Information ◽  
For Profit ◽  
Not For Profit ◽  
The Impact

This study uses a field-based experiment combined with a follow-up laboratory experiment to investigate whether accounting information reduces perceived uncertainty about nonprofit operations. Potential donors were sent, via a direct mail campaign, fundraising appeals containing varying amounts of financial and nonfinancial information in order to determine whether individual donors are more likely to contribute when accounting information or voluntary disclosures are provided. Participants in a lab experiment were asked to assess the usefulness of the different versions of the fundraising appeals. A logistic regression provides evidence that some donors who have previously donated use financial accounting information when making a donation decision. The results are inconclusive regarding whether donors use nonfinancial service efforts and accomplishments disclosures to determine whether and how much to give, but participants in the lab experiment judged the nonfinancial disclosures to be useful for making a giving decision.

scholarly journals Earnings Management in Australian Not-for-Profit Disability Services

2021 ◽  
Author(s):  
David Gilchrist ◽  
Dane Etheridge ◽  
Zhangxin (Frank) Liu
Keyword(s):  
Earnings Management ◽  
Disability Services ◽  
For Profit ◽  
Not For Profit

scholarly journals The impact of COVID-19 and lockdown on families of students with special education needs

2021 ◽  
Vol 16 (3) ◽  
pp. 1010-1020
Author(s):  
Mohammad Abed Sakarneh
Keyword(s):  
Special Education ◽  
Online Communication ◽  
Qualitative Approach ◽  
Structured Interviews ◽  
Significant Events ◽  
Special Education Needs ◽  
Education Needs ◽  
Online Communication Tools ◽  
Continued Learning ◽  
The Impact

The Covid-19 pandemic has been one of the most significant events affecting the largest number of countries at the same time around the globe. Governments instituted the closure of schools and lockdown of cities and other areas to prevent the spread of the virus. Students had to learn through online platforms meant to enhance continued learning. The current study aimed to explore the extent to which Covid-19 pandemic and the lockdown impact families of students with special education needs. Qualitative approach was used; semi-structured interviews were undertaken using online communication tools via Google Meet platform and for data analysis Atlas.ti program was used for coding and categorizing. The findings revolved around main themes in the study include; behavior problems in the children, psychological distress for the parents, and difficulty of delivering the rigid content and schedules. Implications for school and social support are discussed for policymakers in Jordan.   Keywords: COVID 19, families, lockdown, students with special education needs.

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