Results 111 to 120 of about 3,091,272 (307)
DEVELOPING AN ECONOMETRIC MODEL FOR MEASURING THE EVOLUTION OF INFORMATION DISCLOSURE - IAS 23 BORROWING COSTS - [PDF]
According to the disclosure requests of IAS 23 Borrowing Costs, companies areto include the following elements within their annual reports: accounting policies adopted bythe firms, value of capitalization for borrowing costs and capitalization rate. This
Ioana-Maria Dragu, Adriana Tiron Tudor
core
Knowing education in Thailand like a global expert organisation: Politics, context and data
British Educational Research Journal, EarlyView.Abstract Global expert organisations play increasingly significant roles in the way that education is understood and governed internationally, including by influencing the discourses through which education is conceptualised and shaping norms of what counts as success, failure, progress and the most desirable visions for the future.
Steve Puttick +6 more
wiley +1 more source
British Educational Research Journal, EarlyView.Abstract Widening participation (WP) in higher education (HE) remains a central concern within UK educational and social policy. It seeks to address the underrepresentation of specific social groups by tailoring university access to their distinct needs.
Sarah McLaughlin, Richard Waller
wiley +1 more source
Optimal Fiscal Policy and Private Sector Borrowing Constraints [PDF]
, 2018 When the transmission channel between savers and borrowing firms is disturbed, firms may find themselves borrowing-constrained. I study the optimal fiscal policy response to a tightening borrowing constraint in a simple two-period model.
Myohl, Christian
core +1 more source
Hide and seek: Pedagogic discourse and the hidden curriculum in the secondary music classroom
British Educational Research Journal, EarlyView.Abstract The selective recontextualisation of musical knowledge from societal practice into educational content—mediated by diverse political and pedagogical influences—is neither ideologically neutral nor epistemically determinate. Rather, the reframing of ‘horizontal’ musical intuition into ‘vertical’ musical conceptualisation within the secondary ...
Elizabeth H. MacGregor, Eliam Lau
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The transition toward circular fashion is widely promoted as a pathway to sustainable development, yet consumer resistance continues to hinder the adoption of circular business models across resale, rental, repair, and remaking. Existing research identifies numerous consumer barriers, but insights remain fragmented, model‐specific, and largely
Sophie Rasfeld
wiley +1 more source
Humanities & Social Sciences CommunicationsCurrent understanding of financial decision-making among racial/ethnic minority young adults is limited: day-to-day financial decisions of racial/ethnic minorities are underexamined, younger racial/ethnic minorities receive limited attention, studies on ...
Esther Yin-Nei Cho
doaj +1 more source
The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez +4 more
wiley +1 more source
The Effects of Households’ and Firms’ Borrowing Constraints on Economic Growth [PDF]
This paper considers an endogenous growth model with asymmetric information between lenders and borrowers, that leads to credit-rationing a proportion of borrowers.
Conceição Pereira
core
Business Strategy and the Environment, EarlyView.ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño +2 more
wiley +1 more source