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CPA

 

abbr.
certified public accountant


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Abbreviations: CPA
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is short for:

Meaning Category
Can't Pass AgainCommunity->Sports
Can't Produce AnythingMiscellaneous->Funnies
Business->Positions
Canadian Payments AssociationBusiness->Mortgage
Candid Political AccountantBusiness->Positions
Care Programme ApproachMedical->Human Genome
Caring, Practical, and AffordableMedical->Hospitals
Cashews, Pecans, and AlmondsMiscellaneous->Food
Cattleman's Protective AssociationMiscellaneous->Farming
Central Point of AdministrationComputing->Networking
Central Provisional AuthorityAcademic & Science->Electronics
Certified Public AccountantBusiness->Accounting
Community->Educational
Community->Media
Business->Positions
Certified Public AnnoyanceCommunity->Law
Certified Publicly AcceptableMiscellaneous->Funnies
Chairman's Program AssessmentGovernmental->Military
Charged Particle AnalysisAcademic & Science->Electronics
Cheapest Price AvailableBusiness->Accounting
Chief of Public AffairsGovernmental->Military
Child Placement AgencyGovernmental->State & Local
Child Protective AgencyGovernmental->State & Local
Chirped-Pulse AmplificationAcademic & Science->Physics
Chocolate Pistachio AlmondMiscellaneous->Food
Chosen Plaintext AttackComputing->Security
Church Planting AcademyCommunity->Religion
Cleaning, Pressing, and AlteringBusiness->Positions
Close Personal AttentionCommunity->Educational
Co Polymer AlloyAcademic & Science->Chemistry
Coalition Provisional AuthorityGovernmental->Military
Combined Professional AssociationsBusiness->Professional Organizations
Competent Personal AttentionCommunity->Educational
Comprehensive Performance AssessmentAcademic & Science->Universities
Computerized Personal AssistantComputing->General
Condescending And Patronizing AmericansMiscellaneous->Funnies
Constraints Prioritize AidMedical->Hospitals
Consumer Protection ActCommunity->Law
Consumer Protection AgencyBusiness->General
Content Provider AccessComputing->Networking
Contingency Planning AidGovernmental->NASA
Contract Price AdjustmentGovernmental->US Government
Control Panel ApplicationGovernmental->NASA
Corporate Piracy AccomplicesBusiness->General
Corrupt Provisional AuthorityMiscellaneous->Funnies
Cost Per AcquisitionBusiness->General
Governmental->US Government
Cost Per ActionBusiness->Accounting
Couldn't Pass AgainCommunity->Law
Crime Pattern Analysis or Child Protection AgencyGovernmental->Police
Critical Path AnalysisBusiness->General
Governmental->NASA
Crop Protection AssociationMiscellaneous->Farming
Cumulative Point AverageAcademic & Science->Universities
Cut Paste And AssembleComputing->Networking
Cut, Paste, AssembleComputing->Assembly
The Crown Prince's AwardMiscellaneous->Awards & Medals

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WordNet: CPA
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Note: click on a word meaning below to see its connections and related words.

The noun has one meaning:

Meaning #1: an accountant certified by the state
  Synonym: certified public accountant


Wikipedia: CPA (agriculture)
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A CPA (Cooperativa de Producción Agropecuaria), or Agricultural Production Cooperative, is a type of agricultural cooperative that exists in Cuba today.

Contents

History of CPAs

Agricultural cooperatives similar to CPAs were experimented with in the first few years following the Cuban Revolution.

Between 1977 and 1983, farmers began to collectivize into CPAs. This was done for a variety of reasons. The state offered various incentives to farmers willing to join a CPA. For example, farmers would sell their land to the state, receiving payments for a period of 20 years while also sharing in the fruits of the CPA. Also, joining a CPA allowed individuals who were previously dispersed throughout the countryside to move to a centralized location with increased access to electricity, medical care, housing, and schools.

Currently Cuban farming has moved to a more autonomous system, "Autoconsumo" which meant that Farms would set aside land for provisioning their own workers.[1] ANother important change was that foodstuff are no longer delivered by farms to the central marketing agency, but directly to a market for direct distribution, much like voluntary capitalist cooperatives. In this sense state control has yielded to autonomy for the farm.

Autonomy of CPAs

CPAs are operated at a greater level of autonomy from the state than a UBPC or a state farm. Autonomy is limited by centralized economic planning as well as state control over the input market and output market.

Worker Participation of CPAs

CPAs allow for democracy within the workplace.[citation needed] Democractic practice tends to be limited to business decisions and is constrained by the centralized economic planning of the Cuban system.


See also

References

  • Frederick S. Royce, William A. Messina, Jr., and José Alvarez. "An Empirical Study of Income and Performance Incentives on a Cuban Sugarcane CPA." p. 457-471. In Cuba in Transition, Volume 7. (1997)

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Learn More
Independent Auditor (finance term)
Cpa (legal term)
Private Companies Practice Section (PCPS) (in accounting)

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Copyrights:

Dictionary. The American Heritage® Dictionary of the English Language, Fourth Edition Copyright © 2007, 2000 by Houghton Mifflin Company. Updated in 2007. Published by Houghton Mifflin Company. All rights reserved.  Read more
Abbreviations. STANDS4.com - The source for acronyms and abbreviations. Copyright ©2004-2007 STANDS4 LLC. All rights reserved.  Read more
WordNet. WordNet 1.7.1 Copyright © 2001 by Princeton University. All rights reserved.  Read more
Wikipedia. This article is licensed under the Creative Commons Attribution/Share-Alike License. It uses material from the Wikipedia article "CPA (agriculture)" Read more