Results 31 to 40 of about 34,495 (249)
China Journal of Accounting Research, 2023 This study investigates the effect of flexible tax enforcement on firms’ excess goodwill using unique manually collected data on taxpaying credit rating in China from 2014 to 2021.
Jingbo Luo, Chun Guo
doaj +1 more source
British Educational Research Journal, EarlyView.Abstract This study examines the under‐theorized political role and identity of Chinese international students, who emerge as significant actors caught between U.S. soft power ambitions and rising geopolitical suspicion. Amid escalating U.S.‐China tensions, these students are forced to confront environments shaped by competing geopolitical discourses ...
Jing Yu
wiley +1 more source
A Case of Primary Urethral Malignant Melanoma With Persistent Bleeding and Severe Anemia
IJU Case ReportsIntroduction Primary malignant melanomas of the urethra are extremely rare. The initial symptoms typically include hematuria or genital bleeding. This report describes a case of a massive primary urethral malignant melanoma with persistent bleeding. Case
Tatsuma Juichi +6 more
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Accounting for goodwill in China: a case study of two-step acquisitions
China Journal of Accounting Studies, 2023 We use a case study to illustrate how different acquisition methods can result in different amounts of goodwill recognised on financial statements in China.
Ceng Zeng, Weiguo Zhang, Luo Zuo
doaj +1 more source
Goodwill and Negative Goodwill: The Real Vision for the Future of a Company–Greek Accounting Standards View [PDF]
, 2022 During the last decades, more and more the role of the intangible assets of a company, becomes the main advantage. Especially the goodwill, that the company held from previous years, maybe a significant factor for the establishment of a competitive ...
Gkinoglou Emmanouil
core +1 more source
Addressing racialised awarding gap in higher education: Insights from personal tutors
British Educational Research Journal, EarlyView.Abstract Situated within a wider cross‐institutional research project, this article provides an in‐depth case study of one higher education (HE) institution, focusing on how personal tutors make sense of racialised degree awarding disparities for both undergraduate and postgraduate students, how they perceive their responsibilities, the challenges and ...
Benjamin Ajibade +3 more
wiley +1 more source
Can analysts see through goodwill bubbles? The impact of goodwill on analysts’ forecasts
China Journal of Accounting Studies, 2021 In recent years, the amount of goodwill has been increased dramatically and become one of the difficult problems in academic and accounting practice. This paper focuses on the impact of goodwill on analysts’ forecasts.
Shuang Xue, Peiji Xu
doaj +1 more source
‘I was treated as a deficit’: Immigrant teachers' career progression in Australia
British Educational Research Journal, EarlyView.Abstract Immigrant teachers have long been recruited through skilled and employer‐sponsored migration schemes to address teacher shortages in Australia, yet their career trajectories remain constrained by systemic inequities that limit their integration and professional development opportunities.
Ching Ting Tany Kwee +2 more
wiley +1 more source
Cancer MedicineBackground Rising cancer care costs are becoming cost prohibitive for lower income people worldwide. We developed the Warburg protocol as a low‐cost option for the treatment of cancer that was inspired.
Peihua Lu +4 more
doaj +1 more source
The ecology of hope: Building rainbows in education systems
British Educational Research Journal, EarlyView.Abstract Hope is frequently invoked in education, yet rarely theorised. Where it has been theorised, it has been understood in two largely separate ways: as an individual psychological capacity, in the positive‐psychology tradition and as a critical‐emancipatory stance, in the pedagogy of hope.
Jennifer Achari
wiley +1 more source