Results 111 to 120 of about 65,845 (306)

Firm-Level Policy Toward Older Workers [PDF]

open access: yes
This paper focuses on one aspect of long-term labor contracts -- employer-provided pensions -- in order to develop a better understanding of how such contracts affect employment patterns of older workers.
Olivia S. Mitchell, Rebecca A. Luzadis
core  

THE EFFECT OF DEFERRED TAX CHARGE, TAX PLANNING AND DEFERRED TAX ASSETS ON PROFIT MANAGEMENT (EMPIRICAL STUDY OF MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2018 – 2021 PERIOD)

open access: yesInternational Journal of Economics, Business and Accounting Research (IJEBAR)
This study aims to examine the effect of deferred tax expense, tax planning and deferred tax assets on earnings management. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021.
Agnes Tiwan Andani, Prisila Damayanty
openaire   +1 more source

A partial envelope approach for modelling multivariate spatial‐temporal data

open access: yesCanadian Journal of Statistics, EarlyView.
Abstract In the new era of big data, modelling multivariate spatial‐temporal data is a challenging task due to both the high dimensionality of the features and complex associations among the responses across different locations and time points.
Reisa Widjaja   +3 more
wiley   +1 more source

The analysis of pre-donation deferral of whole blood donors in tertiary care hospital-based blood center

open access: yesNational Journal of Physiology, Pharmacy and Pharmacology
Background: Blood donation is an essential and most important part of the health care system across the world. It becomes necessary to know the root cause of individuals who are willing to donate the blood but deferred on some grounds.
Atul Kothari   +4 more
doaj   +1 more source

“Train and Hope”: The Role of Restorative Justice Coordinators in Sustaining a Culture of Care in Schools

open access: yesConflict Resolution Quarterly, EarlyView.
ABSTRACT This article examines the role of restorative justice coordinators in supporting teachers and schools in adopting a whole‐school approach to restorative justice in education. Coordinators are often tasked with implementing a train‐and‐hope model, in which they receive initial training in restorative justice but are largely left unsupported ...
Crystena Parker‐Shandal   +3 more
wiley   +1 more source

Irreversibility, Uncertainty, and Cyclical Investment [PDF]

open access: yes
The optimal timing of real investment is studied under the assumptions that investment is irreversible and that new information about returns is arriving over time. Investment should be undertaken in this case only when the costs of deferring the project
Ben S. Bernanke
core  

Enhancing Knowledge and Technology Transfer: Determinants and Indicators of Successful University–Industry Collaboration

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Both universities and companies create value and innovation to maintain their position and remain competitive. Different, but still similar, with two goals that are shared. With their collaboration, they can enhance their pursuit of sustainability and as well corporate social responsibility by creating and delivering value and thus ...
Jana Hojnik   +4 more
wiley   +1 more source

A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli   +2 more
wiley   +1 more source

Long-term information, short-lived derivative securities [PDF]

open access: yes
This paper explores strategic trade in short-lived derivative securities by agents that possess long-term information about an underlying asset. In contrast to trading equity, where an informed agent will ultimately benefit from his trades, trading short-
Dan Bernhardt, John Spicer, Ryan Davies
core  

Extending Demand Response to Tenants in Cloud Data Centers via Non-intrusive Workload Flexibility Pricing

open access: yes, 2016
Participating in demand response programs is a promising tool for reducing energy costs in data centers by modulating energy consumption. Towards this end, data centers can employ a rich set of resource management knobs, such as workload shifting and ...
Ghamkhari, Mahdi   +4 more
core   +2 more sources

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