grant for non profit organization Of the companies surveyed, 37 percent said sales rose in December, while 17 percent said sales were down. The resulting balance is + 20% below the retailer's forecast of + 30%, and below + 26% in November. What is Condition Improvement Funding? Condition improvement funding, or CIF, was developed to change the Academy Capital Maintenance Fund (ACMF). It can be used for condition or expansion priorities. Condition priorities refer to matters of protection, dealing with poor construction, improving energy efficiency and the like, whilst expansion priorities may involve expansion of facilities and floor area to manage issues of overcrowding and limited resources. If you wish to submit an application for condition improvement funding, you can submit up to 2 projects per academy or college (just one of the might be for expansion priorities) and it is possible to request between ??8000 and ??4 million per project. Your application might be reviewed and processed in phases in order to ensure that you receive the correct quantity of funding to your project. When looking for funding, you should think about your company's debt-to-equity ratio, which can be defined by dividing level of borrowed money by quantity of committed to the business. The lower the ratio is: more invested and less money borrowed, the simpler in your case is to get financing at more favorable terms. (2) enterprise liquidation or transfer of wholly owned subsidiaries and holding more than 95% of the business, should according to the state administration of taxation on printing < enterprise reorganization restructuring on certain questions in the business income tax provisional regulation > notice (guoshuifa (1998) no. 97) of the relevant provisions. Where the investor shall share the accumulated undistributed profit and accumulated surplus of the investor, the income from the dividend of the investor shall be recognized. In order to avoid double taxation on after-tax profits, it will affect the restructuring activities of the enterprise and, when the equity transfer proceeds of the investment party are calculated, the income from the dividend will be deducted from the transfer income. The plan, which is applied to the organization as a whole, is called a strategic plan for the organization to set up overall goals and to seek the organization's place in the environment. The plan for the details of how the overall goal is implemented is called the job plan. The strategic plan and the job plan are different in terms of time frame, in terms of scope and whether they include a set of organizational goals that are known. Strategic planning tends to include persistent intervals of time, usually five years or more, covering a wide range of areas and does not specify specific details. Furthermore, an important task of the strategic plan is to set goals; The job plan assumes that the goal already exists, but only provides a way to achieve the goal. There is no ambiguity in the objective of the concrete plan. For example, business sales managers intend to increase sales by 15 percent over the next six months, and he will formulate specific procedures, budget plans, and schedule schedules, which is the concrete plan. Guideline plans only some general guidelines and action principle, favors the actors free disposition, it points out that the key but don't limit actors on the specific target or specific action plan. For example, a specific plan to increase sales may require a 15 per cent increase in sales over the next six months, while a guidance plan may limit sales by 12 to 16 per cent over the next six months. Compared with the guidance plan, the concrete plan is easier to carry out, assess and control, but lacks the flexibility, and its requirements for clarity and predictability are often difficult to satisfy.