Results 31 to 40 of about 732,750 (293)

A lesson in valuation from Estonia: the difference between the fundamental value of equity under distributed and traditional profit taxation systems

Business: Theory and Practice, 2018
Corporate value creation and management are one of the key issues for any business enterprise. A gap exists in research into the implications of the distributed profit taxation (DPT) system in Estonia for corporate value creation.
Mark Kantšukov, Priit Sander
doaj   +1 more source

Design and evaluation of FEBS Education and Training Academy module – Integrating generative artificial intelligence into life‐science education

FEBS Open Bio, EarlyView.
Life‐science educators from 14 countries redesigned their own course materials with generative AI in a three‐session, pedagogy‐first FEBS Education and Training Academy workshop built on PICRAT. Among 12 matched respondents, four more reported high confidence in each of five practical domains, and 10 of 13 reported implementing at least one idea ...
Zvonimir Mlinarić, Ali Burak Özkaya
wiley   +1 more source

Ethical Foreground and Background in Adult Educator Work

New Directions for Adult and Continuing Education, EarlyView.
ABSTRACT Adult educators work in a complex ethical environment. The very act of contributing to the learning of another is fraught with moral overtones. In this paper we consider the ethical dimensions of adult educator practice by distinguishing the ethical features of the context or ‘background’ of practice from the ethical capabilities and decision ...
Steven Hodge, Sonal Nakar
wiley   +1 more source

Industry-Specific Equity Valuation Practices: Evidence from South African Equity Research Reports

Risks
Valuation methodologies vary across industries because firms differ in capital intensity, asset life, earnings stability, and exposure to risk. This study examines the valuation approaches used by South African equity analysts across the diversified ...
Vusani Moyo, Joseph Kayiira, Ayodeji Michael Obadire   +2 more
doaj   +1 more source

The role of earnings management in equity valuation [PDF]

, 2022
The intrinsic value of a firm’s equity is determined by the present value of future payoffs to equity-holders. Thus, to estimate equity value, one needs to identify and process a series of information that is relevant to the present value of expected ...
He, G., Li, Z., Shen, D.
core   +1 more source

Predictive Ability of Plasma p‐tau217 for β‐Amyloid Status: A Prospective Multicenter Study

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Plasma tau phosphorylated at threonine 217 (p‐tau217) measured with fully automated platforms has shown high accuracy for Alzheimer's disease (AD) diagnosis, but real‐world multicenter data remain limited. We aimed to validate the diagnostic performance of p‐tau217 for identifying AD pathology in a real‐world multicenter cohort ...
Miquel Massons, Nuria Guillen, Jordi Sarto, Neus Falgàs, Sergi Borrego‐Écija, Diana Esteller‐Gauxax, Magda Castellví, Adrià Tort‐Merino, Agnès Pérez‐Millan, Anna Antonell, Josep M. Augè Fradera, Gerard Piñol, Iolanda Riba, Anna Carnes‐Vendrell, Marta Cullell, Maria Teresa Osuna, Lorena Bajo, Teresa Romero, Eva Bonjoch, Joan Bello, Susana Fernández, Marta Balagué, Isabel Gómez‐Ruiz, Anuncia Boltes, Claustre Pont, Raquel Cuevas, Sara Carrillo, Laura Iglesias, Teresa Maria Casadevall Codina, Lorena Grau Guinea, Fernando Jose Espada, Raquel Sánchez‐Valle, Mircea Balasa, Albert Lladó   +33 more
wiley   +1 more source

Pricing companies: Ethno-accounting of private equity activity

Finance and Society, 2019
How do private equity firms decide on a fair price for a business? Drawing on 76 semi-structured interviews, this article contributes to the sociology of finance and valuation studies by showing that pricing companies is not just a valuation operation ...
Marlène Benquet
doaj   +1 more source

Factors Associated With the Rising Trend in Self‐Reported Cognitive Disability Among U.S. Adults Aged 18–39 From 2013–2024

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Building on our prior Behavioral Risk Factor Surveillance System analysis identifying adults aged 18–39 as the primary driver of the national increase in self‐reported cognitive disability, we examined factors associated with this rise using 2013–2024 U.S. BRFSS data. Methods We analyzed U.S.
Adam de Havenon, Ka‐Ho Wong, Mirriam Mananah, Christopher D. Anderson, Ada Fenick, Amy Arnsten, Arman Fesharaki‐Zadeh, James C. McPartland, Mary L. Adams, Kevin N. Sheth   +9 more
wiley   +1 more source

Incident Comorbid Diabetes and Outcomes in Multiple Sclerosis: An English Population‐Based Cohort Study

Annals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To compare the incidence of diabetes mellitus and its associations with hospitalisation and mortality in adults with multiple sclerosis (MS) and matched controls. Methods Using English primary care data from the Clinical Practice Research Datalink, linked to hospital and mortality records, we matched adults with MS with up to 10 ...
Yolanda Lau, Sedigheh Zabihi, Morghan Hartmann, Georgina Mathlin, Sube Banerjee, Ebaa Marouf, Clare Hadley, Claudia Cooper, Ruth Dobson   +8 more
wiley   +1 more source

Valuation Method of Equity-based Security Token Offerings (STO) for Start-Up Companies

The Journal of The British Blockchain Association, 2019
In this paper, we develop a novel valuation method of equity-based securities token offerings (STO) for start-up companies. The closed-form discount rate function discovered in this paper is time-dependent and piecewise.
Jay Pazos
doaj   +2 more sources