Results 61 to 70 of about 454,795 (215)

Real Effects of Subjectivity in Measuring Fair Values

Journal of Accounting Research, EarlyView.
ABSTRACT This study examines how the subjectivity in measuring fair values of assets without readily observable market prices affects investment efficiency and shareholder value. When fair values are objective measures of asset value, they facilitate efficient investment decisions that align with shareholder interests.
VERENA BRAUN, ROBERT F. GÖX, FELIX P. NIGGEMANN, ULRICH SCHÄFER   +3 more
wiley   +1 more source

Upaya Guru Pendidikan Agama Islam Membentuk Spiritual Quotient Peserta Didik di SMK PGRI 1 Kediri

AL-MIKRAJ : Jurnal Studi Islam dan Humaniora (E-ISSN: 2745-4584)
The objectives of this research include: (1) Analyzing the efforts of PAI (Islamic Education) teachers in shaping Spiritual Quotient (SQ) of students at SMK PGRI 1 Kediri; and (2) Analyzing the supporting and inhibiting factors for PAI teachers' efforts ...
Muhammad Khoirul Alfiansyah, Moh. Turmudi Abror, Abdulloh Haq Al-Haidary, AL Mikraj   +3 more
semanticscholar   +1 more source

An empirical analysis of percentage tax designation to the catholic church and other social entities in Spain

Annals of Public and Cooperative Economics, EarlyView.
Abstract Since 2007, the Spanish State's contribution to funding the Catholic Church comes from what is known as the ‘tax allocation’ (asignación tributaria). It is a pure system of percentage tax designation consisting of 0.7% of the tax liability of taxpayers who decide to tick the relevant box on their personal income tax form.
Ángela Castillo‐Murciego, Julio López‐Laborda, Guillermo Peña   +2 more
wiley   +1 more source

ANALISIS TOKOH DAN ASPEK SPIRITUAL QUOTIENT NOVEL HATI SUHITA KARYA KHILMA ANIS

Jurnal Educatio FKIP UNMA, 2020
Novel merupakan karya sastra yang berisi kisah kehidupan para tokoh yang memuat nilai-nilai kehidupan manusia. Novel Hati Suhita adalah novel yang memiliki berbagai nilai dan pengajaran hidup.
Masnuatul Hawa
doaj   +1 more source

ANALISIS KEBUTUHAN E-BOOKLET BERNUANSA EMOTIONAL SPIRITUAL QUOTIENT PADA MATERI SISTEM REPRODUKSI MANUSIA DI SMAN 1 LUBUK BASUNG

Cognitive: Jurnal Pendidikan dan Pembelajaran
This research aims to analyze the need for the development of an Emotional Spiritual Quotient (ESQ) themed e-booklet on human reproductive system material at SMAN 1 Lubuk Basung using a qualitative descriptive method involving 32 Phase F students and one
Zulyusri, Cemara
semanticscholar   +1 more source

Product heterogeneity, price index bias, and their link to provincial urban size: Evidence from urban China's beverage market

Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, EarlyView.
Abstract Conventional price indexes partially address product heterogeneity. This paper considers the variety and quality of products in each market, the combination of region and year, and constructs panel price indexes using household scanner data on non‐alcoholic beverages in urban China.
Soye Shin
wiley   +1 more source

The Relationship between Spiritual Quotient of Managers with Organizational Commitment of Staffs in Tehran University of Medical Sciences

پیاورد سلامت, 2017
Background & Aim: Spiritual quotient is an essential factor of managers’ competencies for development of organizations. The managers need high spiritual quotient to impress the staffs’ organizational commitment.
Zeynab Rajabnezhad, Hossein Dargahi, Hamideh Reshadatjo   +2 more
doaj  

PENGARUH KEMAMPUAN ESQ (EMOTIONAL SPIRITUAL QUOTIENT) TERHADAP HASIL BELAJAR SISWA SMP NEGERI 3 PANJI SITUBONDO

Jurnal Pendidikan dan Kewirausahaan, 2020
Tujuan dari penelitian ini adalah untuk mengetahui adakah pengaruh kemampuan ESQ (Emotional Spiritual Quotient) terhadap hasil belajar siswa pada mata pelajaran IPS terpadu kelas VIII  di SMP Negeri 3 Panji  semester I  tahun pelajaran 2018/2019.
Dassucik ., Ahmad Hafas Rasyidi
doaj   +1 more source

Kemampuan Pemecahan Masalah Sebagai Variabel Intervening dalam Korelasi Antara Spiritual Quotient (SQ) dengan Hasil Belajar

Jurnal Pendidikan Matematika
Berawal dari adanya keterkaitan antara kemampuan siswa dalam menyelesaikan soal matematika dengan spiritual quotient yang berhubungan dengan kebijaksanaan secara batiniah saat seorang murid dapat menyelesaikan soal-soal.
Sholahudin Al Ayubi, Agustina Rahayu, F. S. Siskawati   +2 more
semanticscholar   +1 more source

Fish welfare in a changing world: New developments and current challenges

Journal of Fish Biology, EarlyView.
Abstract The welfare of non‐human animals is central to ethical discussions on animal use, with increasing attention to fish welfare across research, aquaria, aquaculture, and fisheries. This paper reviews current theoretical approaches to animal welfare and recent advances in defining and assessing fish welfare since the seminal paper by Huntingford ...
Sonia Rey Planellas, João L. Saraiva, Eliane Gonçalves‐de‐Freitas, Pablo Arechavala‐Lopez, Bernice Bovenkerk, Michael Breen, Steven J. Cooke, Martin Føre, Lene Northwood, Lars Helge Stien, Sunil Kadri, Chris Noble, Jonatan Nilsson, Fernando Rodriguez, Cosme Salas, Peter Sandøe, Hans van de Vis   +16 more
wiley   +1 more source