Nonprofit board

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  • ROBERT (BOB) ZIMMERMAN and ANN W. LEHMAN lived through and were influenced heavily by the idealism of the 1960s. While less naïve now, they have not lost their enthusiasm for creating a just and healthy world. Their work today provides nonprofit organizations with pragmatic action plans to guarantee operational effectiveness and financial success.

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  • On January 2, 1997, I showed up for my first day of work as the Executive Director of the Oregon League of Conservation Voters (Oregon LCV). The Board shouldn’t have hired me. I was only 30. I had zero fundraising experience, virtually no personnel supervision experience, and had only been involved previously with one other nonprofit organization. A few weeks into the job, I had the good fortune of attending a four-day boot camp designed for nonprofit Executive Directors. The boot camp was very valuable – almost a lifesaver as I struggled to learn new skills. ...

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  • .society for ecological restoration The Science and Practice of Ecological Restoration Editorial Board James Aronson, EDITOR Karen D. Holl, ASSOCIATE EDITOR Donald A. Falk, Richard J. Hobbs, Margaret A. Palmer A complete list of titles in this series can be found in the back of this book. The Society for Ecological Restoration (SER) is an international nonprofit organization whose mission is to promote ecological restoration as a means of sustaining the diversity of life on Earth and reestablishing an ecologically healthy relationship between nature and culture.

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  • The AICPA has established professional standards that apply to financial audits and attestation engagements for nonissuers (entities other than issuers26 under the Sarbanes-Oxley Act of 2002, such as privately held companies, nonprofit entities, and government entities) performed by certified public accountants (CPA). For financial audits and attestation engagements, GAGAS incorporates by reference AICPA standards, as discussed in paragraph 2.08. b.

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  • Commonly referred to as the “Yellow Book,” it contains standards for audits of government organizations, programs, activities, and functions, and of governmental funds received by contractors, nonprofit organizations, and other non-government organizations. Revisions are issued as required by the Comptroller General of the U.S. Private, nonprofit organization which has actively supported the advancement of governmental accounting, auditing, and financial reporting since 1906.

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  • There are disadvantages to this approach. It does not readily take into account broad environmental changes that may require a shift in priorities, particularly when the board does not recognize the changed situation and will not adjust policy measures accordingly. It does not lend itself to assessing less tangible aspects of management that lead to organizational success. Its focus on means (getting results) could also result in executive behavior that contradicts other important organizational values, if those values have not been expressly stated in board policies.

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