Hale, Clara

Author(s):  
Yvonne Asamoah

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.

2010 ◽  
Vol 25 (4) ◽  
pp. 709-720 ◽  
Author(s):  
Sandra K. Fleak ◽  
Keith E. Harrison ◽  
Laurie A. Turner

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.


2018 ◽  
Vol 20 (1) ◽  
pp. 35
Author(s):  
Azhari Pamungkas ◽  
Haryo Winarso

The application of land banking is likely to be conducted in Indonesia as well as its success in various countries in solving various land-related problems. This study aims to formulate an institutional set up and funding scheme for land banking in Indonesia. This study utilized an adoption of Delphi method to compile and interprete expert opinions, in addition extensive review of literature and legislations were also conducted. This study recommends the set up of public owned land banking company that consist of main company and subsidiary company. The main company is 100% owned by the government. The subsidiary company is jointly developed with private sector and community. The main company is assigned to bank land for public purposes (eg. infrastructures, public housing, facilities) and not for profit. The subsidiary company is assigned to bank land for development and giving opportunity the land owners to get share and profit. The set up land bank company is funded by local budget. Profit from the subsidiary company can be reinvented to the main company.


Author(s):  
Alex Pliaskin

In June 2000, the Western Region Economic Development Organization (WREDO), a not-for-profit organization sponsored by the six municipalities that make up the western region of Melbourne, received a state government grant for a project to set up a business-to-business portal. The project was to create a “horizontal portal”—BIZEWEST—that would enable small to medium enterprises (SMEs) in Melbourne’s west to engage in an increased number of ecommerce transactions with each other. The western region of Melbourne contains around 20,000 businesses, and is regarded as the manufacturing, transport, and distribution hub of South-eastern Australia (Tatnall, Burgess, & Singh, 2004). Traditionally, this region had encompassed much of the industry in metropolitan Melbourne.


1988 ◽  
Vol 6 (1) ◽  
pp. 35-48
Author(s):  
Greg M. Thibadoux ◽  
Nicholas Apostolou ◽  
Ira S. Greenberg

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