Results 171 to 180 of about 593,230 (357)

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

HOW MUCH DO FARMERS PAY IN TAXES? [PDF]

open access: yes
A variety of federal, state, and local taxes are levied on farming operations in the United States. To date, there has been no attempt to systematically estimate what the total tax burden is on U.S.
Nixon, Clair J., Perry, Gregory M.
core   +1 more source

Sustainability‐Linked Trade Credit and Inventory Strategies in Supply Chains: An Integrated Modeling Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite the growing research on sustainability, exactly how sustainability and trade credits are linked in the supply chain (SC) is still unclear. Therefore, this study aims to bridge this gap by examining how both supplier and retailer sustainability‐linked strategies and investment decisions influence trade credit terms, inventory decisions,
Vandana, Roberto Cerchione
wiley   +1 more source

Voters hold the key: lock-in, mobility, and the portability of property tax exemptions [PDF]

open access: yes
Since California voters approved Proposition 13 in 1978, fifteen states have enacted caps on the annual growth in assessed property values. These laws often impose a great burden on municipal finances and create horizontal inequity among homeowners.
Chris Cunningham, Ron Cheung
core  

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

A FLAT RATE TAX: IMPACTS ON REPRESENTATIVE HOG AND GRAIN FARMS [PDF]

open access: yes
This paper focuses on identifying shifts in the tax burden within agriculture associated with various flat tax proposals by comparing their effects on farms with different enterprise combinations, resource bases, and financial characteristics. In general,
Boehlje, Michael, Doye, Damona G.
core   +1 more source

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

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