Results 121 to 130 of about 6,700,738 (247)
Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals [PDF]
Following Zhang (Accounting Review, 2007) we cast firm accruals in terms of short-term investment. Since many studies consider accruals as a smoothed measure of cash flows, we first adopt Zhang specification and augment the standard Jones model with a ...
Francois Racicot +3 more
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British Educational Research Journal, EarlyView.Abstract This article examines the factors associated with persistent absenteeism (an absence rate of 10% or higher) and authorised and unauthorised absence among secondary school pupils in Scotland. Using linked administrative data, the analysis focuses on secondary school stages S1–S6 in three academic years.
Silvia Behrens +6 more
wiley +1 more source
Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework [PDF]
Purpose – In an attempt to promote efficiency, effectiveness and economy in health service production, the Greek government imposed in 2003 an accrual basis financial and cost accounting system in all public hospitals of the National Health System (NHS).
Eriotis, Nikolaos, Stamatiadis, Filippos
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English teachers' journeys since the 2020 Iteration of Black Lives Matter
British Educational Research Journal, EarlyView.Abstract The 2020 resurgence of Black Lives Matter (BLM) mobilised students in England to demand greater representation of racially minoritised voices in English curriculums—a call highlighted by stark inequity: just 1.5% of GCSE texts studied are by racially minoritised authors, despite racially minoritised students comprising 38.0% of the student ...
Adrian Fernandes
wiley +1 more source
Italian Journal of MedicinePremises and Purpose of the study: Despite anticoagulant therapy, in primary antiphospholipid syndrome (PAPS), a higher rate of recurrent events occurs, leading to potentially accrued damage with a negative impact on quality of life.
doaj +1 more source
British Educational Research Journal, EarlyView.Abstract Historically, a university education has been seen primarily as a route for the middle classes to achieve professional qualifications while structural barriers have served to restrict entry to individuals from particular demographics. First‐generation students (FGS), often with low socio‐economic backgrounds, face multiple barriers to Higher ...
Helen Williams, Ellen‐Alyssa Gambles
wiley +1 more source
The Implications of Retained and Distributed Earnings for Future Profitability and Market Mispricing [PDF]
In this paper, we investigate the informational content of retained and distributed earnings for future profitability and market mispricing. We find that investors act as if the components of retained earnings (current operating accruals, non current ...
Tao Wang +2 more
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Bricks, knots, and bodies: Material encounters and the affective making of masculinity
British Educational Research Journal, EarlyView.Abstract This paper examines how creative research methods do not just capture boys' experiences of masculinity, but actively materialise them. Drawing on two arts‐based activities used in school‐based fieldwork (a mannequin‐based exercise with one participant and a Lego‐building workshop with a small peer group), the paper analyses how materials ...
Huw Berry‐Downs
wiley +1 more source
Biotechnology and Bioengineering, EarlyView.ABSTRACT Autologous cell therapy (AuCT) manufacturing networks must balance two competing objectives: reducing cost and improving patient access to time‐sensitive therapy. This study compares three AuCT manufacturing network designs: a centralized network with a single manufacturing facility, a coordinated point‐of‐care (POC) network in which POCs can ...
Zhaowei Li +3 more
wiley +1 more source
Neurovascular coupling in bone regeneration: Mechanisms, advanced biomaterials and challenges
BMEMat, EarlyView.This figure illustrates various material strategies for neurovascularized bone regeneration, including electroactive scaffolds, ion‐loaded materials, drug delivery systems, surface modifications, cells/cell products, growth factors, and peptides. These approaches aim to synergistically promote the regeneration of neural, vascular, and bone tissues ...
Yixin Ma +8 more
wiley +1 more source