Results 101 to 110 of about 459,844 (307)
British Educational Research Journal, EarlyView.Abstract The latest reform of initial teacher education (ITE) in France, introduced in 2021, aims to make teacher training less theoretical and therefore more ‘practical’. New elements, such as the replacement of the Écoles Supérieures pour le Professorat et l'Éducation (ÉSPÉs) by the Instituts Nationaux Supérieurs du Professorat et de l'Education ...
Eric Maleyrot, Thérèse Perez‐Roux
wiley +1 more source
Accounting for expected credit losses - Croatian case
, 2018 This paper discusses the results of application accounting for expected credit losses IFRS 9 model. Accounting for expected credit losses (AECL) should provide to users of financial statements useful information about an entity’s expected credit losses on its financial assets and commitments to extend credit.
Vašiček, Davor +2 more
openaire +1 more source
An Empirical Analysis of the Pricing of Collateralized Debt Obligations [PDF]
We study the pricing of collateralized debt obligations (CDOs) using an extensive new data set for the actively-traded CDX credit index and its tranches.
Arvind Rajan, Francis A. Longstaff
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The Bulletin of the Ecological Society of America, EarlyView.Abstract Biodiversity loss and unequal access to nature limit both ecological knowledge and opportunities for experiential learning. Here I present a portable, power outlet–independent educational toolkit that integrates AI‐assisted bird detection (Haikubox, BirdNET‐Pi, Merlin Bird ID) with off‐the‐shelf sound‐recording and music‐creation hardware ...
Diego Ellis‐Soto
wiley +1 more source
Financial Sector Inefficiencies and Coordinate Failures: Implications for Crisis Management [PDF]
This paper analyzes the implication of inefficient financial intermediation for crisis management in a country where firms are highly-indebted. The analysis is based on a model in which firms rely on bank credit to finance their working capital needs and
Joshua Aizenman, Pierre-Richard Agenor
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Biochemistry and Molecular Biology Education, Volume 53, Issue 2, Page 209-217, March/April 2025.Abstract We created a novel laboratory experience where undergraduate students explore the techniques used to study protein misfolding, unfolding, and aggregation. Despite the importance of protein misfolding and aggregation diseases, protein unfolding is not typically explored in undergraduate biochemistry laboratory classes.
Alison Bates +2 more
wiley +1 more source
Early evolutionary history of the seed
Biological Reviews, EarlyView.ABSTRACT The seed is an essential stage in the life history of gymnospermous and angiospermous plants, facilitating both their survival and dispersal. We reappraise knowledge of the evolutionary history of the gymnospermous seed, from its origin in the late Devonian through to the well‐known end‐Permian extinctions – an interval encompassing the ...
Richard M. Bateman +2 more
wiley +1 more source
Das IRB-Modell des Kreditrisikos im Vergleich zum Modell einer logarithmisch normalverteilten Verlustfunktion [PDF]
In 2004 the Basel Committee published an extensive revision of the capital charges which creates more risk sensitive capital requirements for banks. The New Accord called International Convergence of Capital Measurement and Capital Standard provides in ...
Cremers, Heinz, Vetter, Michael
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Macro stress testing with sector specific bankruptcy models [PDF]
, 2008 This paper employs the methodology of Wilson (1997) on Hungarian data to conduct a macro stress test in relation to banks' corporate loan portfolio. First, sector specific models of bankruptcy are estimated, where the bankruptcy frequency is linked to ...
Valentinyi-Endresz, Marianna +1 more
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From Ecosystem Threats to Balance Sheets: Biodiversity Risks Exposure and Corporate Cash Policies
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how firms strategically respond to biodiversity risk by examining their cash holding decisions. Using firm‐level data from China, we find that firm‐level biodiversity risk exposure significantly increases corporate cash holdings.
Jing Hao +4 more
wiley +1 more source