Examlex
GASB does not require that "collections" be capitalized and depreciated.
Unfreezing
The initial stage in the change process, involving reducing forces maintaining the organization's current state and increasing forces for change, making it ready for a new way.
Organizational Development (OD)
A planned, organization-wide effort to increase an organization's effectiveness and viability.
Tempered Radicals
Individuals within an organization who seek to drive change incrementally, balancing adherence to existing norms with advocating for reform.
Practical Guideline
A set of actionable advice or instructions designed to help individuals or organizations achieve specific tasks or objectives efficiently.
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