192,194 research outputs found

    Integrated support structure

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    This Major Qualifying Project is part of the Advanced Space Design Program at WPI. The goal is to design a support structure for a NASA GetAway Special experimental canister. The payload integration, weight, volume, and structural integrity of the canister as specified by NASA guidelines were studied. The end result is a complete set of design drawings with interface drawings and data to specify the design and leave a base on which the next group can concentrate

    Initial Results From the New York Noncustodial Parent EITC

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    Examines the design, adoption, and initial outcomes of New York's earned income tax credit program for low-income parents who do not have custody but pay child support. Recommends increased outreach to improve implementation and participation rates

    What Drives Foundation Expenses & Compensation? Results of a Three-Year Study, Highlights

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    This brief presents key findings from the latest report of the Foundation Expenses and Compensation Project—the first large-scale, longterm, systematic study of independent, corporate, and community foundations' expense and compensation patterns and the factors behind them. Documenting the varying characteristics of the 10,000 largest U.S. grantmaking foundations, the study finds these differences—including foundation type, size, and operating activities—essential for understanding foundation finances. Not surprisingly, hiring staff and taking on staff-intensive activities raise charitable administrative expenditures relative to charitable distributions, while relying on unpaid board and family members and engaging in less-staff-intensive activities lower them. Most foundation operations, however, are somewhere between these poles

    IAS 23 Borrowing Costs - A Closer Look

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    The International Accounting Standards Committee issued the the International Accounting Standard 23, Borrowing Costs. The objective of IAS 23 is to prescribe the accounting treatment for borrowing costs. This standard requires the capitalisation of all borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset. IAS 23 requires all borrowing costs capitalised as part of the cost of the asset, where the borrowing costs are directly attributable to the acquisition, construction or production of a qualifying asset. This article presents a closer look of the standard (objective, scope, definitions, capitalisation and disclosures).International Accounting Standard; Borrowing Costs; Qualifying Assets; IAS 23; IASC; IASB; FASB
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