Made available in DSpace on 2016-04-25T18:39:46Z (GMT). No. of bitstreams: 1 Sandra Mara Ribeiro.pdf: 15390664 bytes, checksum: 05e9a5e321ae679846673e61b186109c (MD5) Previous issue date: 2012-05-10 / The OSCIP, with activities aimed at developing social improvements in the communities, need more and more tools that make these Oganizations reliable enough both for the society and for the government. Accounting, as a social science, is able to provide this instrument, that brings transparency for the third sector institutions. Relying on this credibility, these organizations may atract more investors , and as a result, achieve their objectives. This paper considers the need of specific technical knowledge, regarding the procedures to be adopted in the execution of the accounting data registering performed by an OSCIP (Organização de Sociedade Civil de Interesse Público). Since the approval of the law 11.638/07 up to the CPC s published that make reference to the sector. Along this paper, some legal tax characteristics will be cited. These characteristics enables the instituition to take advantage of tax exemptions/immunity no matter they are Federal, State or municipal taxes. Since its beginning until today, much has to be discussed regarding the performance of accounting as an indispensable tool, both for regulation organs as well as for funders. We ll assess a brief survey about the analysis theories applicable to the third sector institutions taking into account the registration of expenses and income, as well as the generated impacts over the results / As OSCIP, com atividades que buscam desenvolver o aprimoramento social nas comunidades, carecem cada vez mais de instrumentos que as tornem atividades confiáveis diante da sociedade e do governo. A Contabilidade, como ciência social, possui esse instrumento, isto é, fornece transparência às instituições do terceiro setor e, por meio dessa credibilidade, essas organizações podem conseguir mais investidores para assim, chegar à obtenção de seus resultados Este trabalho está vinculado à necessidade de conhecimento técnico específico, em relação aos procedimentos a serem adotados, na execução dos registros contábeis das operações realizadas em uma Organização de Sociedade Civil de Interesse Público. Desde a aprovação da Lei 11.638/07 até os CPC s publicados que se referem ao setor. Vamos citar, no decorrer deste trabalho, as características tributárias legais que possibilitam a entidade a se beneficiar com isenções e/ou imunidades de alguns tributos, sejam eles federais, estaduais ou municipais. Desde o seu surgimento e até hoje, temos muito o que discutir em relação à atuação da própria contabilidade como ferramenta indispensável, tanto para os órgãos regulamentadores como para os financiadores. Vamos ver a seguir um breve estudo relacionado às análises das teorias existentes aplicáveis às instituições do terceiro setor, seja no Registro das despesas e receitas, como os impactos gerados sobre os resultados

abstract: The purpose of this study was to collect specific data concerning the use of financial resources from extant adult community bands that are members of the Association of Concerts Bands (ACB). An adult community band is defined as an ensemble consisting primarily of amateur adult woodwind, brass, and percussion performers, the majority of whom are not satisfying school, college, or military requirements through participation. This investigation comprises two main parts: 1) a perusal of the development of adult community bands within the overall history of bands in the United States, including, when possible, financial aspects of their operations; and 2) an examination of financial trends in ACB organizations, as illustrated by survey data. An electronic survey was designed to examine six questions: 1) what are the budgets of today’s community bands, 2) how do bands compensate their staff and personnel, 3) where are bands spending their money, 4) what are their sources of income, 5) how are their current financial trends different than Peter Martin’s 1983 study on community bands, and 6) are there trends in regards to their expenses, revenues, bands’ longevity, and locations? In order to make more accurate conclusions, the author divided bands into five classes, based on their financial structure, to analyze and compare data. Five major trends were observed: 1) current adult bands are usually non-profit organizations that list monetary compensation for their conductors on their Annual Operating Budget (AOB), 2) fifty-four percent (54%) of bands with an AOB spend between $4,000 and $19,999, 3) after adjusting for inflation, monetary compensation has remained nearly the same over the last thirty-four years, 4) music is the most common expense among adult bands, and 5) since 1983, the number of bands reporting government funding as a revenue source has decreased. / Dissertation/Thesis / Doctoral Dissertation Music 2017