Results 171 to 180 of about 388,536 (334)

Coexistence of Accrual Accounting and Commitment‐Cash Budgeting: Evidence from European Union Agencies

open access: yesFinancial Accountability &Management, EarlyView.
ABSTRACT Many entities in the public sector reporting accounting information on an accrual basis continue to prepare budgets on a commitment‐cash basis. In this article, we analyze the effects of this coexistence in European Union agencies by empirically testing four propositions put forward in the existing literature.
Frans D. J. van Schaik
wiley   +1 more source

Gender and Pregnancy Discrimination in the Selection Process. Does It (Still) Exist?

open access: yesGender, Work &Organization, EarlyView.
ABSTRACT Building on the social role theory of sex differences and the role congruity theories, we aim to test whether gender and pregnancy discrimination (still) emerge in individual and group decisions, alongside testing four explanatory mechanisms.
Mara Bria   +5 more
wiley   +1 more source

ERPs and PET analysis of time perception: Spatial and temporal brain mapping during visual discrimination tasks [PDF]

open access: green, 2000
Viviane Pouthas   +3 more
openalex   +1 more source

Why Retiring Public Theology Is Not A Good Idea. An Intervention from German‐Speaking Public Theology

open access: yesInternational Journal of Systematic Theology, EarlyView.
Abstract While no longer exactly a theological youngster, Public Theology (‘Öffentliche Theologie’) is not ready to retire. Focusing on the particular German‐speaking context, this contribution makes a case for the importance of continuing the conversation with Public Theology, seeking to alleviate misunderstandings between the different conversation ...
Christine Schliesser
wiley   +1 more source

Enterprise resource planning: ERP adoption by European midsize companies [PDF]

open access: bronze, 2000
Yvonne van Everdingen   +2 more
openalex   +1 more source

Same Same yet Different: Equivalence of the Multidimensional Assessment of Vocational Competence Across Test Formats

open access: yesInternational Journal of Training and Development, EarlyView.
ABSTRACT The rapid digital transformation of vocational education and training (VET) has underscored the need to adapt traditional assessment methods to digital formats. However, when transitioning to digital modes, it is crucial to consider factors beyond mere technical implementation, particularly the potential impact of altered presentation formats ...
Beifang Ma   +3 more
wiley   +1 more source

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