Results 91 to 100 of about 225,525 (243)

Transição da contabilidade baseada no custo histórico para o justo valor: suas implicações na transparência dos resultados reportados por instituições bancárias [PDF]

open access: yes, 2015
A presente dissertação teve como objetivo identificar as implicações da transição da mensuração de ativos do custo histórico para o justo valor nos resultados reportados por bancos nigerianos e portugueses, no período compreendido entre 2000 a 2013.
Elias, Crisódio
core  

Understanding international students' agency in developing employability: Case study of a post‐1992 university in the United Kingdom

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Employability remains a critical issue for international students in the United Kingdom. This study adopts the Employability Agency Framework proposed by Pham et al. to explore how a group of international students actively exercised their agency to enhance their employability during their Master's studies in the United Kingdom.
Hoang Nguyen, Ming Cheng
wiley   +1 more source

São Tomé e Príncipe e os desafios da segurança marítima no Golfo da Guiné [PDF]

open access: yes, 2011
É escusado encarecer a importância estratégica do mar para São Tomé e Príncipe. Alguns dos seus desígnios de política externa desenham‑se a partir de uma imaginada valia estratégica da sua posição no Golfo da Guiné.
Nascimento, Augusto
core   +1 more source

Making teaching an attractive profession: What are the challenges and opportunities for minority ethnic teachers in England?

open access: yesBritish Educational Research Journal, EarlyView.
Abstract This paper explores the challenges and opportunities surrounding the recruitment and retention of minority ethnic teachers in England. Drawing on interview data from 33 teachers and school leaders of diverse ethnic backgrounds, it investigates whether racialised barriers identified in earlier research have shifted in the current context of ...
Antonina Tereshchenko   +5 more
wiley   +1 more source

A review of the historic and present ecological role of aquatic and shoreline wood, from forest to deep sea

open access: yesBiological Reviews, EarlyView.
ABSTRACT The ecology of forests, their losses, and terrestrial wood decomposition dynamics have been intensively studied and reviewed. In the aquatic realm, reviews have concentrated on large wood (LW) in rivers and the transition from freshwater to marine environments in the Pacific Northwest of North America. However, a comprehensive global synthesis
Jon Dickson   +9 more
wiley   +1 more source

Green Banking Practices, Social, Health and Environmental Disclosures and Bank Financial Performance: The Role of Innovations and Corporate Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Regulators in the banking industry in the Sub‐Saharan Africa (SSA) region are progressively concentrating on corporate innovation and bank social, health and environmental disclosures (BSHED) as crucial corporate governance (CG) structures to improve bank financial performance (BFP).
Douglas A. Adu   +3 more
wiley   +1 more source

Eco‐Innovation: Drivers and Obstacles for Agriculture Firms in a Developing Country

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainable agriculture is becoming increasingly vital for food security and economic growth, particularly as the agricultural sector grapples with challenges posed by climate change. This study, grounded in the environmental innovation theory, resource‐based view, and dynamic capabilities approach, uses logistic and multinomial logistic ...
Nelyda Campos‐Requena   +4 more
wiley   +1 more source

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu   +3 more
wiley   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

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