Results 121 to 130 of about 1,201,030 (331)

School readiness and the good level of development: Policy constructions in English early childhood education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This paper critically analysed how school readiness has been historically and discursively constructed in Early Childhood Education (ECE) policy in England over the past four decades. Using Bacchi's ‘What's the Problem Represented to be?’ framework and Foucauldian concepts of governmentality, the paper explored how school readiness has shifted
Louise Kay
wiley   +1 more source

Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability performance affects the cost of debt financing in the hospitality and tourism industry and whether institutional environment quality moderates this relationship. Using a dataset of 2302 firm‐year observations from 34 countries between 2010 and 2022, the results show that sustainability performance is ...
Tantawy Moussa   +4 more
wiley   +1 more source

Estimating dynamic income responses to tax reforms: Swedish evidence [PDF]

open access: yes
We study income responses to income tax changes by using a large panel of Swedish tax payers over the period 1991–2002. Changes in statutory tax rates as well as discretionary changes in tax bracket thresholds provide exogenous variations in tax rates ...
Holmlund, Bertil, Söderström, Martin
core  

One Size Still Does Not Fit All: Configuration Pathways of Environmental, Social, and Governance and Board Diversities for Higher Firm Performances Across One‐ and Two‐Tier Systems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu   +4 more
wiley   +1 more source

Taxation of the Public Sector in Germany – An Introduction

open access: yesWroclaw Review of Law, Administration and Economics, 2017
Lang Fritz
doaj   +1 more source

Does tax simplification yield more equity and efficiency? An empirical analysis for Germany [PDF]

open access: yes
This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income.
Fuest, Clemens   +2 more
core  

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