Legal, Accounting and Tax Aspects of the Selected Non-profit Organisation

Import 04/11/2015Práce je zaměřena na občanská sdružení a jejich transformaci na spolek, popsání účetnictví v neziskové organizaci a také na jeho zdaňování. Pomocí analýzy právních předpisů, je popsán postup při transformaci občanského sdružení na spolek a také jsou zde uvedeny dokumenty, které jsou pro transformaci potřeba, dále znázorňuje účetnictví a zdanění ve vybrané neziskové organizaci. Práce je řešena v souvislosti s novou právní úpravou občanského zákoníku a jiných předpisů.The work is focused on civil associations and their transformation to the association, describe the accounting in non-profit organisation and also to its taxation. Through the analysis of legislation, a process is described for the transformation of the civic association in the association and documents, which are for the transformation of the need for, further illustrates the accounting and taxation in the selected non-profit organization. The work is addressed in the context of the new legislation of the civil code and other regulations.117 - Katedra účetnictvívelmi dobř

Birth preparedness and complication readiness (BPCR) among pregnant women in hard-to-reach areas in Bangladesh

<div><p>Background</p><p>Birth preparedness and complication readiness aims to reduce delays in care seeking, promote skilled birth attendance, and facility deliveries. Little is known about birth preparedness practices among populations living in hard-to-reach areas in Bangladesh.</p><p>Objectives</p><p>To describe levels of birth preparedness and complication readiness among recently delivered women, identify determinants of being better prepared for birth, and assess the impact of greater birth preparedness on maternal and neonatal health practices.</p><p>Methods</p><p>A cross-sectional survey with 2,897 recently delivered women was undertaken in 2012 as part of an evaluation trial done in five hard-to-reach districts in rural Bangladesh. Mothers were considered well prepared for birth if they adopted two or more of the four birth preparedness components. Descriptive statistics and multivariable logistic regression were used for analysis.</p><p>Results</p><p>Less than a quarter (24.5%) of women were considered well prepared for birth. Predictors of being well-prepared included: husband’s education (OR = 1.3; CI: 1.1–1.7), district of residence, exposure to media in the form of reading a newspaper (OR = 2.2; CI: 1.2–3.9), receiving home visit by a health worker during pregnancy (OR = 1.5; CI: 1.2–1.8), and receiving at least 3 antenatal care visits from a qualified provider (OR = 1.4; CI: 1.0–1.9). Well-prepared women were more likely to deliver at a health facility (OR = 2.4; CI: 1.9–3.1), use a skilled birth attendant (OR = 2.4, CI: 1.9–3.1), practice clean cord care (OR = 1.3, CI: 1.0–1.5), receive post-natal care from a trained provider within two days of birth for themselves (OR = 2.6, CI: 2.0–3.2) or their newborn (OR = 2.6, CI: 2.1–3.3), and seek care for delivery complications (OR = 1.8, CI: 1.3–2.6).</p><p>Conclusion</p><p>Greater emphasis on BPCR interventions tailored for hard to reach areas is needed to improve skilled birth attendance, care seeking for complications and essential newborn care and facilitate reductions in maternal and neonatal mortality in low performing districts in Bangladesh.</p></div

MNCS study sub-districts.

<p>MNCS study sub-districts.</p

Socio-demographic and antenatal care factors associated with being well prepared (crude and adjusted odds ratio with 95% CI).

<p>Socio-demographic and antenatal care factors associated with being well prepared (crude and adjusted odds ratio with 95% CI).</p

Socio-demographic and antenatal care characteristics of recently delivered women, 2012.

<p>Socio-demographic and antenatal care characteristics of recently delivered women, 2012.</p

Additional file 2: of A community-based cluster randomised controlled trial to evaluate the effectiveness of different bundles of nutrition-specific interventions in improving mean length-for-age z score among children at 24Â months of age in rural Bangladesh: study protocol

Composition of LNS for children. (DOCX 17 kb

Weighted classification score for the full range of thresholds using different trade-offs between false negative and false positive cases.

<p>Weighted classification score for the full range of thresholds using different trade-offs between false negative and false positive cases.</p

Predictor variable distribution and odds ratio for study population^#.

<p>Predictor variable distribution and odds ratio for study population<a href="http://www.plosone.org/article/info:doi/10.1371/journal.pone.0143213#t002fn005" target="_blank">^#</a>.</p

Flowchart of study population and distribution of outcomes.

<p>Flowchart of study population and distribution of outcomes.</p

Primary diagnosis reported by facility physician for children included in the study^*.

<p>Primary diagnosis reported by facility physician for children included in the study^{<a href="http://www.plosone.org/article/info:doi/10.1371/journal.pone.0143213#t001fn001" target="_blank">*</a>}.</p