Current Search: Luing, Gary A. (x)
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Title
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NEW SOURCES OF INCOME FOR ACCOUNTING ASSOCIATIONS.
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Creator
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MCGHEE, ARCHIE., Florida Atlantic University, Luing, Gary A.
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Abstract/Description
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Accounting associations have been slower to develop non - dues income than have trade and other associations . Thirteen major accounting associations, excluding state C. P. A. societies, indicated that their rate of non-dues income varied directly with the association's membership. Only associations with less than one thousand members failed to conform to this pattern. In 1970, only the accounting associations with a 25,000 membership, or over, attained the level of non- dues income reported...
Show moreAccounting associations have been slower to develop non - dues income than have trade and other associations . Thirteen major accounting associations, excluding state C. P. A. societies, indicated that their rate of non-dues income varied directly with the association's membership. Only associations with less than one thousand members failed to conform to this pattern. In 1970, only the accounting associations with a 25,000 membership, or over, attained the level of non- dues income reported by trade and other associations in 1967. The sale of books and other publications was the greatest 1970 source of non-dues income; however , rising revenues from educational and training courses threaten this leadership position . Income from advertising and publication subscriptions increased; but advertising's taxability and the increased association scrutiny by the Internal Revenue Service may reduce emphasis in these areas. The threat of losing tax-exempt status could dempen future efforts to expand non-dues income for accounting associations .
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Date Issued
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1972
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PURL
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http://purl.flvc.org/fcla/dt/13511
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Subject Headings
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Associations, institutions, etc, Fund raising
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Format
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Document (PDF)
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Title
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SOURCES OF INCOME AND DISTRIBUTION OF EXPENSES OF LANDSCAPE ARCHITECTURAL FIRMS.
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Creator
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HOWARD, GILES W. J., Florida Atlantic University, Luing, Gary A.
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Abstract/Description
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The study investigates and describes the operational characteristics of businesses engaged in the practice of Landscape Architecture. The data from which the study was made was gathered by survey, the sample for which was all those firms carried in the rolls of the American Society of Landscape Architects . The study describes the income and expense characteristics of Landscape Architectural firms, the observation being made that the patterns of income and expense vary for different size...
Show moreThe study investigates and describes the operational characteristics of businesses engaged in the practice of Landscape Architecture. The data from which the study was made was gathered by survey, the sample for which was all those firms carried in the rolls of the American Society of Landscape Architects . The study describes the income and expense characteristics of Landscape Architectural firms, the observation being made that the patterns of income and expense vary for different size firms. These variances in income and expense patterns will be of interest to anyone involved in the administration or ownership of a Landscape Architectural practice.
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Date Issued
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1977
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PURL
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http://purl.flvc.org/fcla/dt/13838
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Subject Headings
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Landscape architectural firms--Finance
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Format
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Document (PDF)