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      • Trusted Partner
        Transforming Travel
        Business, Economics & Law
        December 2017

        Transforming Travel

        Realising the potential of sustainable tourism

        by Jeremy Smith

        Transforming Travel combines stories from leading companies, interviews with pioneers and thinkers, along with thorough analysis of the industry's potential to make lasting, positive change. - A unique collection of case studies and stories of the most successful, inspirational, impactful and innovative travel businesses in the world. - A vital presentation of the latest research and statistics on the positive impacts and potential of transformative, sustainable tourism, - A positive and realistic vision of the scope of tourism to promote sustainable development at a time when travel and interaction with foreign cultures is facing numerous existential challenges. Written in a highly engaging style Transforming Travel presents an urgent argument for transforming tourism so it might reach its potential to promote tolerance, restore communities and regenerate habitats, while providing a vital guide for anyone looking to develop the successful sustainable tourism enterprises and destinations needed to do so.

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      • Measuring Research and Development Expenditures in the U.S. Nonprofit Sector
        Humanities & Social Sciences
        May 2015

        Measuring Research and Development Expenditures in the U.S. Nonprofit Sector

        Conceptual and Design Issues: Summary of a Workshop

        by Carol House, Holly Rhodes, and Esha Sinha, Rapporteurs; Committee on National Statistics; Division of Behavioral and Social Sciences and Education; National Research Council

        National Center for Science and Engineering Statistics (NCSES) of the National Science Foundation is responsible for national reporting of the research and development (R&D) activities that occur in all sectors of the United States economy. For most sectors, including the business and higher education sectors, NCSES collects data on these activities on a regular basis. However, data on R&D within the nonprofit sector have not been collected in 18 years, a time period which has seen dynamic and rapid growth of the sector. NCSES decided to design and implement a new survey of nonprofits, and commissioned this workshop to provide a forum to discuss conceptual and design issues and methods. Measuring Research and Development Expenditures in the U.S. Nonprofit Sector: Conceptual and Design Issues summarizes the presentations and discussion of the workshop. This report identifies concepts and issues for the design of a survey of R&D expenditures made by nonprofit organizations, considering the goals, content, statistical methodology, data quality, and data products associated with this data collection. The report also considers the broader usefulness of the data for understanding the nature of the nonprofit sector and their R&D activities. Measuring Research and Development Expenditures in the U. S. Nonprofit Sector will help readers understand the role of nonprofit sector given its enormous size and scope as well as its contribution to identifying new forms of R&D beyond production processes and new technology.

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      • Rechnungslegung von Nonprofit-Organisationen
        April 2012

        Rechnungslegung von Nonprofit-Organisationen

        Arbeitshilfen, Fallbeispiele, Checklisten, Materialien

        by Jan Simon Busse, Michael Paarz

        Abkürzungsverzeichnis 11 Vorwort 15 1 Nonprofit-Organisationen in Deutschland 17 2 Grundzüge des Gemeinnützigkeits- und Spendenrechts 23 2.1 Vorbemerkungen 23 2.2 Grundzüge des Gemeinnützigkeitsrechts 24 2.2.1 Allgemeines 24 2.2.1.1 Begriff der Gemeinnützigkeit 24 2.2.1.2 Steuervergünstigungen als Folge der Gemeinnützigkeit 24 2.2.1.3 Gemeinnützige Körperschaften 27 2.2.2 Voraussetzungen der Gemeinnützigkeit 28 2.2.2.1 Förderung der Allgemeinheit 29 2.2.2.2 Katalog der gemeinnützigen Zwecke 29 2.2.2.3 Mildtätige Zwecke 30 2.2.2.4 Kirchliche Zwecke 31 2.2.2.5 Selbstlosigkeit 32 2.2.2.6 Ausschließlichkeit 38 2.2.2.7 Unmittelbarkeit 38 2.2.2.8 Formelle Satzungsmäßigkeit 39 2.2.2.9 Tatsächliche Geschäftsführung 42 2.2.3 Verfahrensrechtliche Aspekte der Gemeinnützigkeit 43 2.2.4 Wirtschaftliche Betätigung gemeinnütziger Körperschaften 44 2.2.4.1 Tätigkeitsbereiche bei gemeinnützigen Körperschaften 44 2.2.4.2 Ideeller Bereich 45 2.2.4.3 Steuerpflichtiger wirtschaftlicher Geschäftsbetrieb 45 2.2.4.4 Steuerbegünstigter wirtschaftlicher Geschäftsbetrieb (Zweckbetrieb) 46 2.2.4.5 Vermögensverwaltung 47 2.2.4.6 Grenzen wirtschaftlicher Tätigkeiten für gemeinnützige Körperschaften 47 2.3 Grundzüge des steuerlichen Spendenrechts 48 2.3.1 Voraussetzungen des Spendenabzugs beim Spender 49 2.3.2 Steuerbegünstigte Ausgaben 49 2.3.3 Steuerlicher Spendenabzug 51 2.3.4 Zuwendungsbestätigung (Spendenbescheinigung) 51 2.3.5 Vertrauensschutz und Spendenhaftung 52 2.4 Materialien 53 3 Gesetzliche Rechnungslegungsvorschriften für Nonprofit-Organisationen in Deutschland 71 3.1 Vorbemerkungen 71 3.2 Rechnungslegungsvorschriften für Nonprofit-Organisationen in der Rechtsform des eingetragenen Vereins 71 3.2.1 Vorschriften des Bürgerlichen Gesetzbuches 71 3.2.2 Handelsrechtliche und steuerrechtliche Vorschriften 73 3.3 Rechnungslegungsvorschriften für Nonprofit-Organisationen in der Rechtsformder Stiftung des Privatrechts 76 3.3.1 Vorschriften des Bürgerlichen Gesetzbuches und der Landesstiftungsgesetze 76 3.3.2 Handelsrechtliche und steuerrechtliche Vorschriften 80 3.4 Materialien 81 4 Rechnungslegung von Nonprofit-Organisationen nach handelsrechtlichen Vorschriften 111 4.1 Vorbemerkungen 111 4.2 Bilanzierung von Spenden 113 4.2.1 Ausgestaltungsformen von Spenden 113 4.2.2 Bilanzielle Behandlung von freien Spenden und Zweckspenden bei Beachtung des IDW RS HFA 21 114 4.2.3 Bilanzielle Behandlung von freien Spenden und Zweckspenden bei Nichtbeachtung des IDW RS HFA 21 129 4.2.4 Bilanzielle Behandlung von Auflagenspenden bei Beachtung des IDW RS HFA 21 134 4.2.5 Bilanzielle Behandlung von Auflagenspenden bei Nichtbeachtung des IDW RS HFA 21 144 4.2.6 Bilanzierung von Sachspenden bei Beachtung des IDWRS HFA 21 152 4.2.7 Bilanzielle Behandlung von Sachspenden bei Nichtbeachtung des IDW RS HFA 21 164 4.2.8 Bilanzierung von Spenden in Form von Arbeitsoder Dienstleistungen bei Beachtung des IDW RS HFA 21 167 4.2.9 Bilanzierung von Spenden in Form von Arbeitsoder Dienstleistungen bei Nichtbeachtung des IDWRS HFA 21 171 4.2.10 Bilanzielle Behandlung von Zinsen aus der vorübergehenden Anlage von Spenden 174 4.2.11 Besonderheiten der Bilanzierung bei Spendensammlung im Verbund 187 4.2.11.1 Organisationsformen 187 4.2.11.2 Bilanzielle Behandlung von Spenden im Zugangszeitpunkt bei Spendensammlung im Verbund 188 4.3 Bilanzierung von Zuwendungen der öffentlichen Hand 209 4.3.1 Bilanzielle Behandlung von Zuwendungen der öffentlichen Hand im Zugangszeitpunkt bei Beachtung des IDWRS HFA 21 209 4.3.2 Bilanzielle Behandlung von Zuwendungen der öffentlichen Hand im Zugangszeitpunkt bei Nichtbeachtung des IDW RS HFA 21 220 4.3.3 Bilanzierung des Anspruchs auf Zuwendungen der öffentlichen Hand 228 4.4 Bilanzierung vonMitgliedsbeiträgen und Bußgeldern 230 4.4.1 Bilanzielle Behandlung von Mitgliedsbeiträgen und Bußgeldern im Zugangszeitpunkt bei Beachtung des IDW RS HFA 21 230 4.4.2 Bilanzielle Behandlung von Mitgliedsbeiträgen und Bußgeldern im Zugangszeitpunkt bei Nichtbeachtung des IDWRS HFA 21 237 4.5 Bilanzielle Behandlung von Überschüssen aus wirtschaftlichen Geschäftsbetrieben, Zweckbetrieben und der Vermögensverwaltung 241 4.6 Bilanzielle Behandlung von Verpflichtungen gegenüber Kooperationspartnern und Leistungsempfängern 254 4.6.1 Bilanzielle Behandlung von Verpflichtungen gegenüber Kooperationspartnern 254 4.6.2 Bilanzielle Behandlung von Verpflichtungen gegenüber Leistungsempfängern 262 4.7 Gliederung der Bilanz einer Nonprofit-Organisation 264 4.8 Gliederung der Gewinn- und Verlustrechnung einer Nonprofit-Organisation 279 4.8.1 Grundlagen 279 4.8.2 Gliederung nach dem Gesamtkostenverfahren 282 4.8.3 Gliederung nach dem Umsatzkostenverfahren 297 4.9 Ausgestaltung des Anhangs von Nonprofit-Organisationen 305 4.10 Ausgestaltung des Lageberichts von Nonprofit-Organisationen 329 4.10.1 Aufgaben, Rechtsgrundlagen und Inhalt des Lageberichts 329 4.10.2 Bericht über die Darstellung und die Analyse von Geschäftsverlauf und Lage der Nonprofit-Organisation 333 4.10.2.1 Definition der Begriffe des Geschäftsverlaufs und der Lage 333 4.10.2.2 Wirtschaftliche und rechtliche Rahmenbedingungen 335 4.10.2.3 Bereich derMittelherkunft 336 4.10.2.4 Bereich der satzungsmäßigen Arbeit 336 4.10.2.5 Verwaltungs- undWerbebereich 339 4.10.2.6 Wirtschaftlicher Bereich und Finanzbereich 340 4.10.2.7 Personalbereich 342 4.10.3 Bericht über die voraussichtliche Entwicklung mit ihren Chancen und Risiken der Nonprofit-Organisation 343 5 Geschäftsbericht einer Nonprofit-Organisation 347 5.1 Informationen über die Tätigkeit der Nonprofit-Organisation 347 5.2 Finanzielle Informationen einer Nonprofit-Organisation 349 5.3 Informationen über die Corporate Governance einer Nonprofit-Organisation 354 5.4 Informationen über zukünftige Sachverhalte einer Nonprofit-Organisation 357 Anhang: Fallstudie 361 Literatur 387 Stichwortverzeichnis 391

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      • The Lost Brother Alphabet

        The Lost Brother Alphabet

        by Kathy Engel

        Kathy Engel’s poetry collection The Lost Brother Alphabet is a reflective eulogy, grieving the pain of loss and commemorating the tenacity of love. Amid anguish and sorrow, it seeks to find affinity and beauty while living and remembering.

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      • Fire Garden / Jardin de Fuego

        Fire Garden / Jardin de Fuego

        by Gail Langstroth

        Gail Langstroth’s debut poetry collection, firegarden / jardín-de-fuego, dives into the heart of two languages, capturing new words, new longings, and new imaginings. It experiences the flames of loss as it looks out of life’s window and marvels at its depth.

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      • Advantage
        Technology, Engineering & Agriculture
        May 2013

        Advantage

        A Roadmap for Entrepreneurs and Leaders in The Digital Age

        by Declan Kavanagh

        Advantage is what creates value for your customers and your organisation. By having a focus on advantage and the sources of advantage through the life cycle of a business, whether it is commercial or not for profit ensures entrepreneurs and leaders minimise risk and maximise value. This book presents a framework called “The Business Advantage Model (BAM™)” that supports leaders in the identification, creation, proving, securing, leveraging and changing of advantage. It is about “Doing the right things, the right way at the right time” across every aspect of starting, scaling and readjusting a business. Its goal is to help create more high performing organisations.

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      • Trusted Leader
        Business, Economics & Law

        Trusted Leader

        8 Pillars That Drive Results

        by David Horsager

        “A lack of trust is your biggest expense,” says David Horsager, a message he has brought to Fortune 500 companies, nonprofits, and governments the world over. Without trust, transactions cannot occur. Without trust, influence is destroyed. Without trust, organizations lose productivity, relationships, reputation, talent, customer loyalty, creativity, morale, revenue, and results. And there is a reliable, research-based, repeatedly proven-in-practice way to build trust. In this book, Horsager uses the popular business fable format to make his method accessible to as wide an audience as possible. Horsager tells the story of a young software executive facing a critical deadline who discovers the eight Pillars of Trust: clarity, compassion, character, competency, commitment, connection, contribution, and consistency.In the remaining third of the book, Horsager departs from the story to go deeply into the eight Pillars of Trust, describing the research behind them and offering tools for applying them. Trust, not money, is the currency of business and life, and this is a comprehensive guide to building it.

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      • Making Money Moral
        February 2021

        Making Money Moral

        How Sustainable Finance and Impact Investing Are Rebuilding the Markets as a Force for Good

        by Judith Rodin and Saadia Madsbjerg

        The math doesn’t add up: Global philanthropic funds, even when combined with government aid, add up to billions of dollars. But solving the world’s most critical problems runs into the trillions.In Making Money Moral: How Sustainable Finance and Impact Investing Are Rebuilding Markets as a Force for Good, authors Judith Rodin and Saadia Madsbjerg shine a spotlight on the new innovations that enable private capital to close the gap and address everything from poverty reduction to carbon emissions reduction while generating competitive financial returns for investors. Pioneers in the field of sustainable and impact investing, Rodin and Madsbjerg offer real-world success stories of how investors of every type and in every asset class are investing in solutions being created by the world’s changemakers—entrepreneurs, public companies, philanthropies, government agencies, advocacy groups, and NGOs—with great success. They explore: Why investors like BlackRock, Allianz, and Fidelity have helped pave the way to expand sustainable and impact investing How the Seychelles, an archipelago of islands in the Indian Ocean, launched an innovative experiment to raise funding to support sustainable marine and fisheries projects and improve the livelihoods of its citizens How DreamBox Learning, an online K-8 math program that uses its “Intelligent Adaptive Learning” technology to adjust teaching to students’ individual learning needs, attracted a $130 million investment from TPG’s Rise Fund How Wellington Management’s Global Impact Bond is helping Brazil to address its challenges with contaminated water, which causes deadly diseases such as cholera A roadmap to making the market a force for good, Making Money Moral is a must-read for those seeking transformative private capital to address a big problem, as well as those seeking to invest in big solutions.

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      • HELP ME!
        Children's & YA
        January 2016

        HELP ME!

        by Donna M. Zadunajsky

        A Novella about a boy named Mick, and his struggles with life. His parent's divorce and a friend's suicide make his world unbearable. Each "cut" has a deeper meaning. A cry for help.

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      • Historic Preservation For Professionals
        Theory of architecture

        Historic Preservation For Professionals

        by Virginia Benson (author), Richard Klein (author)

        A broad-based approach to preservationAfter completing an extensive survey of preservation programs throughout the United States, authors Virginia O. Benson and Richard Klein saw the need for this comprehensive approach to historic preservation, examining where it has been and where it is going, anticipating that historic preservation must encourage collaborative projects among planning, design, and development professionals.This text focuses on complex economic, political, and social realities facing the profession today. Specifically, Historic Preservation for Professionals provides an in-depth historic analysis of the profession, a summary of legal issues, an architectural synopsis, a discussion of career opportunities in the public and private sectors, and examples of innovative nonprofit leadership and preservation trends.Design professionals—architecture, interior, and landscape—and those interested in urban design and urban studies, real estate development, and nonprofit management will find Historic Preservation for Professionals a valuable addition to the fields of architecture, urban design, and preservation.

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      • Sustainable Infrastructures for Life Science Communication
        Biology, life sciences
        May 2014

        Sustainable Infrastructures for Life Science Communication

        Workshop Summary

        by Elizabeth Stallman Brown, Laurence Yeung, and Keegan Sawyer, Rapporteurs; Roundtable on Public Interfaces of the Life Sciences; Board on Life Sciences; Division on Earth and Life Studies; Board on Science Education; Division of Behavioral and Social Sciences and Education; National Research Council

        Advances in the life sciences - from the human genome to biotechnology to personalized medicine and sustainable communities - have profound implications for the well-being of society and the natural world. Improved public understanding of such scientific advances has the potential to benefit both individuals and society through enhanced quality of life and environmental protection, improved K-12 and undergraduate science education, greater understanding of human connections to the natural world, and more sustainable policies and regulations. Yet few systems of support exist to help life scientist communicators share their research with a broad range of public audiences, or engage the public in discussions about their work. Sustainable Infrastructures for Life Science Communication is the summary of a two-part workshop convened in December 2013 and January 2014 by the National Research Council Roundtable on Public Interfaces of the Life Sciences to identify infrastructure-related barriers that inhibit or prohibit life scientists from communicating about their work and characteristics of infrastructure that facilitate or encourage scientists to engage with public audiences. The workshop featured both formal presentations and panel discussions among participants from academia, industry, journalism, the federal government, and nonprofit organizations. The presentations highlighted the motivations of and challenges to life scientist communicators, theoretical approaches to science communication, examples of different types of infrastructure to support science communication, and the need for building more sustainable science communication infrastructures. This report considers communication infrastructure across a range of life science institutions, including federal agencies, academia, industry, and nonprofit organizations and explores novel approaches to facilitate effective science communication.

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      • Pan-Organizational Summit on the U.S. Science and Engineering Workforce
        Teaching of a specific subject
        November 2003

        Pan-Organizational Summit on the U.S. Science and Engineering Workforce

        Meeting Summary

        by Marye Anne Fox, Ph.D., National Academy of Sciences, National Academy of Engineering, Institute of Medicine

        Each of 32 nonprofit organizations contributing a presentation to the Pan-Organizational Summit on the Science and Engineering Workforce (November 11-12, 2002; The National Academies, Washington, DC) was invited to issue a corresponding position paper to be reproduced in this volume. The bulk of this report comprises these papers. In addition, Shirley Jackson and Joseph Toole, two of the keynote speakers, have included their remarks.

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      • The Measure of STAR
        May 2003

        The Measure of STAR

        Review of the U.S. Environmental Protection Agency's Science to Achieve Results (STAR) Research Grants Program

        by Committee to Review EPA's Research Grants Program; Board on Environmental Studies and Toxicology; Division on Earth and Life Studies; National Research Council

        The report favorably reviews the U.S. Environmental Protection Agency's competitive research grants program, finding that it has yielded significant new findings and knowledge critical for EPA's decision-making process. Established in 1995, the grants program was designed to enable the nation's best scientists and engineers to explore new ways to safeguard the environment and protect public health. The program awards about $100 million a year in grants and fellowships to independent investigators, multidisciplinary teams, and graduate students at universities and nonprofit institutions.

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      • Little John Crow
        Children's & YA

        Little John Crow

        by Ziggy Marley, Orly Marley, Gordon Rowe

        Little John Crow is a young vulture growing up in Bull Bay on the edge of the Blue Mountains in Jamaica, where he lives with his loving parents Sharil and Rusil Crow. He spends his days playing with his friends, a motley group that includes a snake, George; Missy, the French pigeon; Chiqueen, a chicken hawk; Hummy, the hummingbird; and the Three Little Birds. One morning while the group of friends is relaxing by a cool river, they start chatting about life, their parents’ jobs, and what they want to be when they grow up. As the conversation continues, Little John Crow realizes he has no idea what his parents do for work. Little John Crow and his friends set out to solve this mystery, but what they discover shocks them—Little John Crow and his vulture parents are scary scavengers! Most of his friends are disgusted when they learn this, and before Little John Crow can even adjust to this news, a terrible tragedy strikes. Feeling lonely and isolated from his friends, the young vulture flees Bull Bay. After traveling for days, a tired and hungry Little John Crow is fortunate to be found by a group of vultures. With their support and encouragement, the young vulture learns to embrace his future, and after months away, he returns to Bull Bay just in the nick of time to save his home from ruin. Filled with humor and memorable characters, Little John Crow reminds us of the importance of accepting our differences and remembering that life offers a place and purpose for all of us.

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      • Adopting New Medical Technology
        Health systems & services
        January 1994

        Adopting New Medical Technology

        by Annetine C. Gelijns and Holly V. Dawkins, Editors; Committee on Technological Innovation in Medicine, Institute of Medicine

        What information and decisionmaking processes determine how and whether an experimental medical technology becomes accepted and used? Adopting New Medical Technology reviews the strengths and weaknesses of present coverage and adoption practices, highlights opportunities for improving both the decisionmaking processes and the underlying information base, and considers approaches to instituting a much-needed increase in financial support for evaluative research. Essays explore the nature of technological change; the use of technology assessment in decisions by health care providers and federal, for-profit, and not-for-profit payers; the role of the courts in determining benefits coverage; strengthening the connections between evaluative research and coverage decisionmaking; manufacturers' responses to the increased demand for outcomes research; and the implications of health care reform for technology policy.

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      • Research and Development Data Needs
        Science: general issues
        March 2005

        Research and Development Data Needs

        Proceedings of a Workshop

        by Bronwyn H. Hall and Stephen A. Merrill, Editors, Planning Committee for Workshop to Review Research and Development Statistics at the National Science Foundation, National Research Council

        This report contains the proceedings of a one-day workshop organized by the National Research Council’s Board on Science, Technology, and Economic Policy (STEP), in conjunction with a study by a panel of the NRC Committee on National Statistics (CNSTAT). This combined activity was commissioned by the Science Resources Statistics Division (SRS) of the National Science Foundation (NSF) to recommend improvements in the Foundation’s portfolio of surveys of research and development spending by the federal government, state governments, private industry, the nation’s universities and colleges, and other nonprofit institutions.

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      • Electronic Scientific, Technical, and Medical Journal Publishing and Its Implications
        Science funding & policy
        June 2005

        Electronic Scientific, Technical, and Medical Journal Publishing and Its Implications

        Proceedings of a Symposium

        by Committee on Electronic Scientific, Technical, and Medical Journal Publishing, National Research Council

        This report is the proceedings of a 2003 symposium on "Electronic Scientific, Technical, and Medical Journal Publishing and Its Implications," which brought together experts in STM publishing, both producers and users of these publications, to: (1) identify the recent technical changes in publishing, and other factors, that influence the decisions of journal publishers to produce journals electronically; (2) identify the needs of the scientific, engineering, and medical community as users of journals, whether electronic or printed; (3) discuss the responses of not-for-profit and commercial STM publishers and of other stakeholders in the STM community to the opportunities and challenges posed by the shift to electronic publishing; and (4) examine the spectrum of proposals that has been put forth to respond to the needs of users as the publishing industry shifts to electronic information production and dissemination.

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      • The State of Resilience
        July 2018

        The State of Resilience

        A Leadership Forum and Community Workshop: Proceedings of a Workshop

        by National Academies of Sciences, Engineering, and Medicine, Policy and Global Affairs, Roundtable on Risk, Resilience, and Extreme Events, Sherrie Forrest

        Over the past decade, resilience has gained significant traction across the nation and innovative programs are showing exciting progress in building resilient communities. For communities to be prepared for future extreme weather and climate events, as well as the chronic daily stressors, the momentum of implementing and taking action to build community resilience should continue to be fostered and expanded. Building on its many efforts dedicated to increasing and enhancing resilience, the Resilient America Roundtable hosted the State of Resilience Leadership Forum and Community Workshop on June 28 and 29, 2016. This activity brought together diverse decision makers, experts, practitioners, and community stakeholders, including representatives from academia, government, the private sector, foundations, and nonprofit organizations, to consider the results of years of investment, experimentation, and research in building resilience, take stock of these many initiatives and efforts, and share their experiences in building more resilient communities. This publication summarizes the presentations and discussions from the workshop.

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