Results 51 to 60 of about 14,353 (263)
Abstract This paper presents an exploratory analysis of contemporary curricular and professional qualification policies in the Scottish education system, focusing on minimum qualification thresholds for mathematics teaching. The study examines how veteran secondary mathematics practitioners perceive the structural and pedagogical implications of using ...
Paul Argyle McDonald
wiley +1 more source
ECONOMIC CATEGORIES OF “AMORTIZATION” AND “DEPRECIATION”: THE HISTORY OF ACCOUNTING CONCEPT FORMATION AND DEVELOPMENT [PDF]
The article deals with the formation and development evolution of the accounting concept of amortization and depreciation of fixed and intangible assets.
Olesia Lemishovska
doaj +1 more source
Elaborating the Motivations and Attitudes Driving Interest in Voluntary Biodiversity Credits
ABSTRACT Global biodiversity loss has prompted the search for new sources of conservation finance, such as voluntary biodiversity credits (VBCs). However, despite optimistic market projections, current uptake of VBCs is limited. Adopting an interpretive approach, we analyse 21 semistructured interviews with early market actors (buyers, sellers ...
Gamze Yakar‐Pritchard +5 more
wiley +1 more source
ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim +2 more
wiley +1 more source
Russian devaluation in 2014–2015: Falling into the abyss or a window of opportunity?
Falling oil prices are leading to a reduction in domestic demand and lowering of the ruble exchange rate, thus enhancing the price competitiveness of Russian producers and stimulating the supply side of the economy (especially in foreign markets ...
Valeriy Mironov
doaj +1 more source
A comparative study of the Interest in the UN Convention on Contracts for the International Sale of Goods and the legal system of Iran and Islamic jurisprudence [PDF]
This article is a comparative study of the interest in an important international document to determine one of the reasons for Iran's non-accession to the above-mentioned document.
seyed mahdi dadmarzi
doaj +1 more source
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
The effects of the January 1994 devaluation of the African Financial Community (CFA) franc on the nutritional situation of the populations concerned has been little documented.
Y Martin-Prével +6 more
doaj
Climate Change Risk and Financial Stability: Implications for European Banking Institutions
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley +1 more source
Normal aging does not impair orbitofrontal-dependent reinforcer devaluation effects
Normal aging is associated with deficits in cognitive flexibility thought to depend on prefrontal regions such as the orbitofrontal cortex. Here, we used Pavlovian reinforcer devaluation to test whether normal aging might also affect the ability to use ...
Teghpal eSingh +5 more
doaj +1 more source

