4 resultados para Users of Financial Statements

em Brock University, Canada


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This paper investigates the impact of personal affinity toward a charity and information regarding financial management of potential recipient charitable organizations on decisions to donate. Using an experiment, the study examines how personal donation decisions differ from corporate donation decisions made by managers and how the emotional intelligence of donors affects donation decisions. The results indicate that threshold and financial information on charities assembled by the Better Business Bureau, a charity rating agency, made a significant impact on corporate donation decisions. The study also shows that emotional intelligence plays an important role that aids both individual donors and managers to regulate their donation decisions.

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With the 2010 Vancouver Winter Olympic Games quickly approaching, there has been a heightened interest in the performance of Canadian athletes at international competitions (Duffy, 2007; Fidlin, 2005; Longley, 2006). Two significant documents outline Canada's goal to become the number one sporting nation at the 2010 Olympic Games, and improve Canada's performance at the 2008 Olympic Games: Own the Podium and Road to Excellence (Priestner Allinger & Allinger, 2004; Road to Excellence, 2006). These two documents represent heightened interest in the performance of our elite athletes, in conjunction with Canada's hosting status of the Vancouver 2010 Winter Olympic Games. The requirements to train and compete at the international level have become more demanding both in terms of financial resources and time commitment. The need to financially assist athletes with their training and competition costs has been an important topic of debate over the past decades (Beamish & Borowy, 1987; Gatehouse, 2004; Macintosh, 1996; Munro, 1970; Owens, 2004). Two sources of fiinding for high performance athletes in Canada are the Athlete Assistance Program (AAP) provided by the Federal Government and the Canadian Olympic Excellence Fund provided by the Canadian Olympic Committee. The importance of these fiinds for athletes has been discussed in various forums (Ekos, 1992, 1997, 2005; Priestner Allinger & Allinger, 2004; Thibault «& Babiak, 2005). However, alternative sources of funds for high performance athletes have never been the object of research. As such the purpose of this study was to describe a group of athlete applicants from the time period of November 2004 to April 2006, and to contextualize these applications within the development of the Charitable Fund for Athletes.

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The University Women’s Club of St. Catharines was founded in 1921, two years after the formation of its national affiliate, the Canadian Federation of University Women. Membership was limited to women with university degrees. In early 2000 the constitution was expanded to include professions that now require university or college degrees. Associate members (non-voting) and student members were also accepted in 2007 by our local club. The purposes of the club are to assist in maintaining high standards of education in Canada, to stimulate members’ interest and participation in public affairs, to provide an opportunity for collective action, and to facilitate intellectual and social pursuits among members. The club takes an active interest in the status of women, provides scholarships at the university and high school levels, encourages reading in the formative years, makes charitable donations to support women and children’s services. In 1988 our club changed its name to Canadian Federation of University Women – St. Catharines at the direction of the National Office of CFUW.

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A report for 1 April 1969 to 31 March 1970 by the Liquor Control Board of Ontario. The report consists of following: Sales, Winers, Personnel, Stores, Permits, and Financial Statements.