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

Progress in improving provincial plans for nutrition through targeted technical assistance and local advocacy in Vietnam

Vietnam has been decentralizing nutrition planning to provinces, which could help with local relevance and accountability. Assessment in 2009 found a continuing top-down approach, limited human capacity, and difficulty in integrating multiple sectors. Alive and Thrive (A&T) provided targeted assistance and capacity-building for 15 provincial plans for nutrition (PPNs). We aimed to (i) assess PPN content and quality improvements 2009-2014, and (ii) explain processes through which change occurred. Data consisted of interview-based assessments of provincial planning processes, annual PPN assessments, and tracking of A&T involvement. At endline, some provinces produced higher quality plans. Local planning skills improved, but capacity remained insufficient. Awareness of and support for nutrition improved, but some policy and legal environments were contradictory. Objectives were clearer, but use of data for planning remained inconsistent. Provinces became more proactive and creative, but remained constrained by slow approval processes and insufficient funding. Targeted assistance and local advocacy can improve decentralized planning, with success dependent on policy and programming contexts and ability to overcome constraints around capacity, investment, data use and remnants of centralized planning. We recommend strong engagement with planners at the national level to understand how to unblock major constraints; solutions must take into consideration the particular political, financial and administrative context

Relationship between temporary childbirth migration during the perinatal period and facility delivery among women 6–12 months postpartum, Bihar and Madhya Pradesh, 2019.

Relationship between temporary childbirth migration during the perinatal period and facility delivery among women 6–12 months postpartum, Bihar and Madhya Pradesh, 2019.</p

Reasons for temporary childbirth migration among women 6–12 months postpartum who reported returning to their natal home at any point during the perinatal period, Bihar and Madhya Pradesh, 2019.

Reasons for temporary childbirth migration among women 6–12 months postpartum who reported returning to their natal home at any point during the perinatal period, Bihar and Madhya Pradesh, 2019.</p

Relationship between temporary childbirth migration during the perinatal period and receipt of perinatal care across three perinatal care periods among women 6–12 months postpartum, Bihar and Madhya Pradesh, 2019.

Relationship between temporary childbirth migration during the perinatal period and receipt of perinatal care across three perinatal care periods among women 6–12 months postpartum, Bihar and Madhya Pradesh, 2019.</p

Service receipt from AWW and/or ASHA while at natal home by temporary childbirth migration timing among pregnant and postpartum women in Bihar and Madhya Pradesh, 2019.

Service receipt from AWW and/or ASHA while at natal home by temporary childbirth migration timing among pregnant and postpartum women in Bihar and Madhya Pradesh, 2019.</p

Sociodemographic characteristics of women 6–12 months postpartum registered at Anganwadi centers in Bihar and Madhya Pradesh, India, 2019.

Sociodemographic characteristics of women 6–12 months postpartum registered at Anganwadi centers in Bihar and Madhya Pradesh, India, 2019.</p

Odds of temporary childbirth migration by sociodemographic characteristics among women 6–12 months postpartum, Bihar and Madhya Pradesh combined, 2019.

Odds of temporary childbirth migration by sociodemographic characteristics among women 6–12 months postpartum, Bihar and Madhya Pradesh combined, 2019.</p

Conceptual model of drivers and potential outcomes of temporary childbirth migration.

Conceptual model of drivers and potential outcomes of temporary childbirth migration.</p

Odds of temporary childbirth migration by sociodemographic characteristics among women 6–12 months postpartum, Bihar and Madhya Pradesh, 2019.

Odds of temporary childbirth migration by sociodemographic characteristics among women 6–12 months postpartum, Bihar and Madhya Pradesh, 2019.</p