Results 171 to 180 of about 1,531,371 (293)

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 analyses 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 explores how school readiness has shifted
Louise Kay
wiley   +1 more source

Integrating Digital Technologies Into Biochemistry Education: A Decade of Efforts, Pandemic Impacts, and Emerging Insights

open access: yesBiochemistry and Molecular Biology Education, EarlyView.
ABSTRACT This review critically examines the integration of Digital Information and Communication Technologies (TDICs) in biochemistry education over the past decade, highlighting both the benefits and challenges from a critical theoretical perspective. A systematic review was conducted to identify relevant literature, followed by thematic analysis and
Francis Pereira‐Dias   +1 more
wiley   +1 more source

TAX SYSTEMS IN WEST BALKANS COUNTRIES – BETWEEN SIMPLICITY AND EFFICIENCY [PDF]

open access: yes
There are two main features characterized every tax system: simplicity and efficiency. These features converge not necessarily with each other. The simplicity of a tax system is related and implies the simplicity of tax calculation.
Albana Hashorva, Engjell Pere
core  

Benefit Corporations: The Moral Legitimacy That Requires More Rules

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines why Italian for‐profit firms convert to Benefit Corporation status and how they navigate the ensuing hybridization. Survey data from 118 companies are interpreted through a pragmatic and moral legitimacy lens. Results show that the main trigger is pragmatic legitimacy: managers seek to strengthen trust with internal and ...
Laura Rocca   +3 more
wiley   +1 more source

Simplifying the formal structure of UK income tax [PDF]

open access: yes
The tax system in the UK has developed through numerous ad hoc changes to its structure. This has resulted in a situation where the way in which the tax system is described does not readily correspond to the marginal rate schedule actually faced by ...
Julian McCrae
core  

Does ESG Investing Pay off? Comparing the Performance of ESG and Traditional ETFs Across European and US Markets

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Investors have long recognized the importance of firms in promoting sustainability, leading to the rise of socially responsible investment (SRI). Specifically, there is a growing preference for exchange‐traded funds (ETFs) that prioritize environmental, social, and governance (ESG) principles.
Sandra Tenorio‐Salgueiro   +3 more
wiley   +1 more source

Theft and Taxes [PDF]

open access: yes
This paper analyzes the interaction between corporate taxes and corporate governance. We show that the characteristics of a taxation system affect the extraction of private benefits by company insiders.
Alexander Dyck   +2 more
core  

Strategic Sustainability Assessment in the Construction Sector: A Multidimensional Index for Decision Making in Decentralised Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This article evaluates the average business performance of construction firms across Spain's 17 autonomous communities within a decentralised governance framework. A regional composite sustainability index is developed, integrating economic, social and environmental intensity indicators.
Francisco José Castillo‐Díaz   +3 more
wiley   +1 more source

Brazil's health tax at a crossroads: safeguarding the constitutional victory against ultra-processed foods. [PDF]

open access: yesLancet Reg Health Am
Neves FS   +9 more
europepmc   +1 more source

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