Results 201 to 210 of about 417,201 (254)
Abstract This paper combines vulnerability and resilience theory to explore the pressure young people experience in Physical Education (PE) and sport at secondary school. The theoretical framework was used to understand both how young people experience PE in school and how vulnerability and resilience function interdependently in social contexts like ...
David Littlefair, Michael Jopling
wiley +1 more source
The role of IPSAS in supporting management and performance indicators [PDF]
Christiaens, Johan
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Abstract As the UK higher education sector becomes increasingly market‐driven and focused on preparing students for the graduate labour market, universities must define and contextualise employability and their role in supporting students beyond academia.
Michael Maher +3 more
wiley +1 more source
Inequalities in school spending across local authorities in England: A time‐trend analysis
Abstract Investment in schools has wide‐ranging implications for society, from improving learning outcomes to economic growth and social cohesion. Addressing inequalities in school funding is important, as part of an effort to guarantee equal opportunities.
Lateef Akanni +10 more
wiley +1 more source
Understanding the paradox of primary teacher shortage in low‐income countries: Insights from Malawi
Abstract Malawi faces a persistent and chronic teacher shortage, particularly at the primary school level, with much of the challenge attributed to teacher supply constraints. While the causes of teacher shortages are known to be complex and context‐dependent, there remains a lack of in‐depth, country‐specific research to guide effective policies ...
Peter Mtika, Edward M. Sosu
wiley +1 more source
Impact of IPSAS on reforming governmental financial information systems: a comparative study [PDF]
Christiaens, Johan, Reyniers, Brecht
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The implementation process of international public sector accounting standards
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A Survey of International Public Sector Accounting Standards
Journal of Corporate Finance Management and Banking System, 2022Globalization generates a verifiable upheaval and unavoidably impacts the bookkeeping division. Thus, harmonization of national bookkeeping frameworks meets with accomplishment under globalization. Bookkeeping techniques for neighbourhood open parts can't be unaffected and International Public Sector Accounting Standards (from this time forward IPSAS ...
Dr. M. R. Prakash +2 more
openaire +1 more source
International Review of Administrative Sciences, 2016
The International Public Sector Accounting Standards have been seen as a path towards the modernization of governmental accounting, and many countries have made efforts to adopt them. The purpose of this article is to analyse the stimuli and barriers to the adoption of International Public Sector Accounting Standards, as well as their main benefits ...
Isabel Brusca, Juan Carlos Martínez
openaire +1 more source
The International Public Sector Accounting Standards have been seen as a path towards the modernization of governmental accounting, and many countries have made efforts to adopt them. The purpose of this article is to analyse the stimuli and barriers to the adoption of International Public Sector Accounting Standards, as well as their main benefits ...
Isabel Brusca, Juan Carlos Martínez
openaire +1 more source
Accounting in Europe, 2019
This paper investigates accounting for non-exchange revenue, an issue which has a strong relevance in public sector accounting, but which is rarely encountered in the private sector. The IPSASB consultation paper ‘Accounting for Revenue and Non-exchange Expenses’ is analyzed to illustrate that the specificities of the public sector are not necessarily ...
Bisogno, Marco +3 more
openaire +4 more sources
This paper investigates accounting for non-exchange revenue, an issue which has a strong relevance in public sector accounting, but which is rarely encountered in the private sector. The IPSASB consultation paper ‘Accounting for Revenue and Non-exchange Expenses’ is analyzed to illustrate that the specificities of the public sector are not necessarily ...
Bisogno, Marco +3 more
openaire +4 more sources

