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Author: Great Britain: National Audit Office Publisher: The Stationery Office ISBN: 9780102987171 Category : Social Science Languages : en Pages : 32
Book Description
The Charity Commission did not properly consider whether The Cup Trust met the key legal requirement of being within the jurisdiction of the High Court of England and Wales before registering it as a charity in 2009, and was slow in handling the case. Earlier this year, the Public Accounts Committee concluded that The Cup Trust had been set up as a tax avoidance scheme. The Cup Trust submitted claims for £46 million Gift Aid on £176 million of payments from participants to the scheme, but gave just £152,292 to charitable causes between April 2009 and March 2013. The Gift Aid claims have not been paid. The Charity Commission did not give sufficient consideration to issues which might have enabled it to open a statutory inquiry into the Cup Trust in March 2011, and that it was slow to appreciate the potential impact of the case on public confidence in charities, which it has a statutory duty to increase. The Charity Commission did not take sufficient account of the scale and nature of the tax avoidance scheme in its case strategy, was narrowly focused on the legal position and paid insufficient attention to the wider issues of public detriment, which it would have been appropriate to pursue further.
Author: Great Britain: National Audit Office Publisher: The Stationery Office ISBN: 9780102987171 Category : Social Science Languages : en Pages : 32
Book Description
The Charity Commission did not properly consider whether The Cup Trust met the key legal requirement of being within the jurisdiction of the High Court of England and Wales before registering it as a charity in 2009, and was slow in handling the case. Earlier this year, the Public Accounts Committee concluded that The Cup Trust had been set up as a tax avoidance scheme. The Cup Trust submitted claims for £46 million Gift Aid on £176 million of payments from participants to the scheme, but gave just £152,292 to charitable causes between April 2009 and March 2013. The Gift Aid claims have not been paid. The Charity Commission did not give sufficient consideration to issues which might have enabled it to open a statutory inquiry into the Cup Trust in March 2011, and that it was slow to appreciate the potential impact of the case on public confidence in charities, which it has a statutory duty to increase. The Charity Commission did not take sufficient account of the scale and nature of the tax avoidance scheme in its case strategy, was narrowly focused on the legal position and paid insufficient attention to the wider issues of public detriment, which it would have been appropriate to pursue further.
Author: Great Britain: National Audit Office Publisher: The Stationery Office ISBN: 9780102987164 Category : Social Science Languages : en Pages : 52
Book Description
The Charity Commission is not regulating charities effectively and there is a gap between what the public expects of the Commission and what it actually does. The NAO has concluded that the Commission does not do enough to identify and tackle abuse of charitable status. Between 2007-08 and 2013-14, the Commission's annual budget fell 40 per cent in real terms to £22.7 million but the number of main registered charities has remained fairly constant at around 160,000. In response to budget cuts, the Commission has reviewed how it works and successfully reduced demand for its services, but it has not identified what budget it would need to regulate effectively. The Commission makes little use of its enforcement powers, for example suspending only two trustees and removing none in 2012-13. And it can be slow to act when investigating regulatory concerns. The NAO found cases where periods of several months passed during which the Commission took no action. Furthermore, the Charity Commission does not take tough enough action in some of the most serious regulatory cases. It is also reactive rather than proactive, making insufficient use of the information it holds to identify risk. The Charity Commission needs to think radically about alternative ways of meeting its objectives with constrained resources. It also needs to make greater use of its statutory powers in line with its objective of maintaining confidence in the sector; and develop an approach to identify and deal with those few trustees who deliberately abuse charitable status. This report publishes alongside another NAO report, the Cup Trust.
Author: The Stationery Office Publisher: The Stationery Office ISBN: 0108557715 Category : Business & Economics Languages : en Pages : 126
Book Description
The Committee supports the proposal to introduce a power for the Commission to issue a statutory warning to a charity as a useful tool that falls in between issuing guidance and the opening of an inquiry. The statutory warning process should include safeguards on the face of the Bill including limiting the circumstances in which a warning could be ......
Author: Robert A. Pearce Publisher: Oxford University Press, USA ISBN: 0199644454 Category : Law Languages : en Pages : 1103
Book Description
Pearce & Stevens' Trusts and Equitable Obligations provides students with a detailed and stimulating account of the law of equity and trusts. The authors' clear and authoritative writing illuminates the law and its practical application.
Author: Tim Soutphommasane Publisher: NewSouth ISBN: 1742242057 Category : Social Science Languages : en Pages : 242
Book Description
Is Australia a 'racist' country? Why do issues of race and culture seem to ignite public debate so readily? Tim Soutphommasane, Australia's Race Discrimination Commissioner, reflects on the national experience of racism and the progress that has been made since the introduction of the Racial Discrimination Act in 1975. As the first federal human rights and discrimination legislation, the Act was a landmark demonstration of Australia's commitment to eliminating racism. Published to coincide with the Act's fortieth anniversary, this book gives a timely and incisive account of the history of racism, the limits of free speech, the dimensions of bigotry and the role of legislation in our society's response to discrimination. With contributions by Maxine Beneba Clarke, Bindi Cole Chocka, Benjamin Law, Alice Pung and Christos Tsiolkas.
Author: Tobias Jung Publisher: Routledge ISBN: 1317579704 Category : Business & Economics Languages : en Pages : 673
Book Description
Philanthropy – the use of private resources for public purposes – is undergoing a transformation, both in practice and as an emerging field of study. Expectations of what philanthropy can achieve have risen significantly in recent years, reflecting a substantial, but uneven, increase in global wealth and the rolling back of state services in anticipation that philanthropy will fill the void. In addition to this, experiments with entrepreneurial and venture philanthropy are producing novel intersections of the public, non-profit and private spheres, accompanied by new kinds of partnerships and hybrid organisational forms. The Routledge Companion to Philanthropy examines these changes and other challenges that philanthropists and philanthropic organisations face. With contributions from an international team of leading contemporary thinkers on philanthropy, this Companion provides an introduction to, and critical exploration of, philanthropy; discussing current theories, research and the diverse professional practices within the field from a variety of disciplinary perspectives. The Routledge Companion to Philanthropy is a rich and valuable resource for students, researchers, practitioners and policymakers working in or interested in philanthropy.
Author: Barbara Gemmill-Herren Publisher: Routledge ISBN: 1000389987 Category : Business & Economics Languages : en Pages : 248
Book Description
This book explains how True Cost Accounting is an effective tool we can use to address the pervasive imbalance in our food system. Calls are coming from all quarters that the food system is broken and needs a radical transformation. A system that feeds many yet continues to create both extreme hunger and diet-related diseases, and one which has significant environmental impacts, is not serving the world adequately. This volume argues that True Cost Accounting in our food system can create a framework for a systemic shift. What sounds on the surface like a practice relegated to accountants is ultimately a call for a new lens on the valuation of food and a new relationship with the food we eat, starting with the reform of a system out of balance. From the true cost of corn, rice and water, to incentives for soil health, the chapters economically compare conventional and regenerative, more equitable farming practices in and food system structures, including taking an unflinching look at the true cost of cheap labour. Overall, this volume points towards the potential for our food system to be more human-centred than profit-centred and one that has a more respectful relationship to the planet. It sets forth a path forward based on True Cost Accounting for food. This path seeks to fix our current food metrics, in policy and in practice, by applying a holistic lens that evaluates the actual costs and benefits of different food systems, and the impacts and dependencies between natural systems, human systems, agriculture and food systems. This volume is essential reading for professionals and policymakers involved in developing and reforming the food system, as well as students and scholars working on food policy, food systems and sustainability.
Author: Wolf Leslau Publisher: Otto Harrassowitz Verlag ISBN: 9783447042710 Category : Amharic language Languages : en Pages : 318
Book Description
This book closes the gap for beginners who want to study the Amharic language and had difficulties in finding the right grammar for this purpose: The first grammar of Amharic, the national language of Ethiopia, was published by Hiob Ludolf in 1698. The Amharic grammar published by Praetorius in 1879 is based on Amharic religious texts and on scattered material, usually composed by missionaries. A milestone in the study of Amharic is Marcel Cohen's Traite de langue amharique (1936), but this grammar, too is not completely suited for beginners since the author's generalizations are at times aimed at linguists. The grammar that comes closest to the concept of a beginner's grammar is that of C.H. Dawkin (1960), yet this grammar is extremely short, does not give examples and does not introduce the student to the intricacies of the language.The new book gives all the grammatical forms and the sentences of the present grammar in Amharic script and in phonetic transcription. The illustrative examples have a free and a literal translation. This procedure should likewise prove to be useful for the Semitist as well as for the general linguist.
Author: Jishnu Bhattacharyya Publisher: CRC Press ISBN: 1000408027 Category : Business & Economics Languages : en Pages : 945
Book Description
"... an important intervention in the conversation around social and ecological sustainability that draws on both micromarketing and macromarketing scholarship to help the reader understand the challenges with illustrations from insightful cases both from emerging and developed economies. This compilation should be essential reading for the discerning student of sustainable consumption and production." -- Professor Pierre McDonagh, Associate Editor, Journal of Macromarketing (USA); Professor of Critical Marketing & Society, University of Bath, UK Experts in the field of economics, management science, and particularly in the marketing domain have always been interested in and acknowledged the importance of sustaining profitable businesses while incorporating societal and environmental concerns; however, the level of existing literature and availability of teaching cases reflect a dearth of real case studies, especially those focused on marketing for social good. This book of actual case studies will address that need. In addition, this book is important and timely in providing a case book for instructors (those in both industry and academia) to help them in teaching and training the next generation of leaders through corporate training and universities. Currently, marketing for social good is increasingly becoming a part of most curriculums under the umbrella of different titles, such as social marketing, green marketing, and sustainability marketing. The relevance of these studies is increasing across the globe. This book is composed of long and short real cases with varying complexity in different sectors. This case book will also cover some review articles for an overview of the recent developments in the study area. With these case studies, collections of questions, teaching materials, and real-life marketing scenarios, this book offers a unique source of knowledge to marketing professionals, students, and educators across the world. The main objective of this case book is to understand the applicability of marketing science (marketing for social good context, such as social marketing and sustainability marketing) in internet marketing related to e-buying behavior and e-WOM. In addition, it illustrates the various types of existing marketing practices that are relevant from both theoretical and practical points of view in this electronic era, as well as discussing other non-electronic marketing practices and focusing on consumer buying behavior. As a result, marketing managers can treat their customers according to their desired value. This book particularly explores the possibilities and advantages created by social marketing and sustainability marketing through the presentation of thorough review articles and case studies. This case book helps corporate training centers and universities with compact teaching reference materials in their relevant courses.
Author: Great Britain: National Audit Office
Author: Great Britain: National Audit Office
Author: Great Britain: National Audit Office
Author: The Stationery Office
Author: Robert A. Pearce
Author: Stationery Office (Great Britain)
Author: Tim Soutphommasane
Author: Tobias Jung
Author: Barbara Gemmill-Herren
Author: Wolf Leslau
Author: Jishnu Bhattacharyya