A Comparative Study of Financial Data Sources for Critical Access Hospitals: Audited Financial Statements, the Medicare Cost Report, and the Internal Revenue Service Form 990

2012 ◽  
Vol 28 (4) ◽  
pp. 416-424 ◽  
Author(s):  
Alisha Bhadelia Ozmeral ◽  
Kristin L. Reiter ◽  
George M. Holmes ◽  
George H. Pink
2003 ◽  
Vol 17 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Peggy A. Hite ◽  
John Hasseldine

This study analyzes a random selection of Internal Revenue Service (IRS) office audits from October 1997 to July 1998, the type of audit that concerns most taxpayers. Taxpayers engage paid preparers in order to avoid this type of audit and to avoid any resulting tax adjustments. The study examines whether there are more audit adjustments and penalty assessments on tax returns with paid-preparer assistance than on tax returns without paid-preparer assistance. By comparing the frequency of adjustments on IRS office audits, the study finds that there are significantly fewer tax adjustments on paid-preparer returns than on self-prepared returns. Moreover, CPA-prepared returns resulted in fewer audit adjustments than non CPA-prepared returns.


2018 ◽  
Vol 47 (3) ◽  
pp. 645-656 ◽  
Author(s):  
Joanna Woronkowicz

When charities launch capital campaigns, they hope to attract large amounts of resources in a relatively short period of time; however, other charities in the area are likely to see such campaigns as disruptive to the natural distribution of resources to area nonprofits by disproportionately directing area donations to a single organization. This study seeks to understand the effects capital campaigns have on both the fundraising performance of other nonprofits and the makeup of a local nonprofit ecology. The analysis uses data from a randomly sampled set of nonprofit arts organizations that had capital campaigns for facilities projects between 1994 and 2007 and Internal Revenue Service Form 990 data on 501 (c) (3) nonprofit organizations in each county. The results illustrate that a capital campaign positively affects the fundraising performance of other charities in a local nonprofit ecology, but that campaigns decrease the size of a local nonprofit ecology.


2021 ◽  
Author(s):  
Eriko Febriansyah ◽  
Andara Muhlisidina ◽  
Febby Nilam sari

The research aims to know the application of the Management Information System used in the management of financial data to be more effective for the long-term continuity in the Pratama’s Baby Shop store. In an enterprise the revenue and expense cycles are important, for economic growth can be seen from both cycles. Baby Shop Hai stores is a company that movesin to buy baby things. The method of data collection used is with observation, and library studies. The data sources used are the primary data of the general images of the company, the corporate documents, transaction evidence, company procedure guidelines on the Management information system income and expenses. Studies indicate that sales operations still have a few flaws and that improvements should be made especially to running systems.


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