After completing this chapter you should be able to: Identify characteristics of partnerships and similar organizations, compute partner return on equity and use it to evaluate partnership performance, prepare entries for partnership formation, allocate and record income and loss among partners,...
Lecture Fundamental accounting principles - Chapter 12: Accounting for partnerships. After completing this chapter you should be able to: Identify characteristics of partnerships and similar organizations, compute partner return on equity and use it to evaluate partnership performance, prepare entries for partnership formation, allocate and record income and loss among partners.
After studying this chapter you will be able to understand: Identify characteristics of partnerships and similar organizations, compute partner return on equity and use it to evaluate partnership performance, prepare entries for partnership formation, allocate and record income and loss among partners, account for the admission and withdrawal of partners, prepare entries for partnership liquidation.
Midwives are autonomous professionals whose unique
and specialist contribution affects the whole population:
each of us at the time of birth, the great majority of people
who become parents and the half of these who become
mothers. Women and their families expect a service that
provides clear communication and explanations, effective
teamwork, a safe care environment and continuity of care.
The midwife’s role is to ensure that these expectations are
understood and met.
Foreign investors are significant players in the equity market. Indeed, foreigners are majority
investors, especially, in public offering market. Most non-resident investors are domiciled in
the U.S. and Europe, introducing an important link between the offering market and
conditions overseas (see Figure 5). In August and September 2011, for example, there was no
share issuance––several public offerings were canceled or postponed due to investors’
concerns on contagion risks from the euro zone.
w Spin off -- debut independent company
created by detaching part of a parent
company's assets and operations.
w Carve-outs-- similar to spin offs, except that
shares in the new company are not given to
existing shareholders but sold in a public
w Privatization -- the sale of a governmentowned
company to private investors.
The case-studies marked an increasingly complex
aid environment, with new stakeholders and
partnerships for development, and a number
of mechanisms seeking to coordinate donor
contributions in sectoral and national planning
processes. In addition to the sector-wide
approaches and poverty-reduction strategy papers
that were the focus of country office engagement in
2005, there is an increasing emphasis on reporting
and strategizing in order to achieve the Millennium
Development Goals (MDGs), in particular MDGs
4, 5A and 5B.
The record, however, shows that in many, if not most, developing coun-
tries, the poor have by and large not benefited from government pro-
grams and projects in these areas. The reason, of course, has been the
weak capacity of government. States with weak institutions have to find
other ways to deliver basic social services and economic infrastructure
to their poor citizens. One of these ways is to work in partnership with
private sector and community organizations, sometimes called civil so-
Chapter 13 - Planning equity financing. The goals of this chapter are: Explain how companies plan for debt versus equity financing, describe how partnership profits and losses are allocated, discuss the process of raising capital through equity financing in a corporation, explain the process of giving shareholders a return on investment, compare and contrast stock dividends and stock splits.
The quality of dialogue with partner countries
(government and civil society representatives) is a key
to establishing effective development cooperation
policies and to their successful implementation.
Partnership, ownership of development processes
by the target population, and strengthening of
institutional and administrative capacity to effectively
manage change, are principles which are now largely
shared by all donors.
Two issues are given emphasis in the EC’s develop-
ment policy in this regard, namely:
Role of civil society.
Concerning the social and economic determinants of health, the WCO will aim at
strengthening the capacity to collect health-relevant socioeconomic data to support evidence-
based policies on equity and health by promoting equity-based approaches on health
nationwide and supporting the setup of a core number of equity-related indicators.
Chronic Malnutrition, Health Promotion, Knowledge Management and Information
Sharing, Emergency Preparedness and Response will be the other main domains to be
addressed by the WCO within the health determinants priority.