Results 221 to 230 of about 1,473,127 (347)

School readiness and the good level of development: Policy constructions in English early childhood education

British 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

Sustainable Tax-Based Financing Strategies in the Health Care System: A Scoping Review. [PDF]

Med J Islam Repub Iran
Taheri G, Abolghasem Gorji H, Rezapor A, Jafari Sirizi M, Behzadifar M.   +4 more
europepmc   +1 more source

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

Business 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

Tobacco industry pricing strategies during recent tax adjustments in Mexico: evidence from sales data. [PDF]

Tob Control
Saenz-de-Miera B, Welding K, Tseng TY, Grilo G, Cohen JE.   +4 more
europepmc   +1 more source

The Fatal Flaw: Unraveling Combinations of Barriers to Corporate Sustainability

Business Strategy and the Environment, EarlyView.
ABSTRACT The paper deepens understanding of barriers to corporate sustainability by examining internal and external barriers in the food and beverage sector. Drawing on institutional theory, the study highlights how macro‐level pressures interact with meso‐level organizational dynamics.
Patricia Milić, Mitja Hafner‐Fink, Tomaž Čater   +2 more
wiley   +1 more source

Pricing instruments in environmental and climate policy when polluters are boundedly rational. [PDF]

NPJ Clim Action
Gsottbauer E, van den Bergh JCJM.
europepmc   +1 more source

Sustainability Performance, Cost of Debt, and Institutional Environment Quality: Global Evidence From the Hospitality and Tourism Industry

Business 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, Natalia Krasnikova, Maria Postoyeva, Amira Hawas, Akrum Helfaya   +4 more
wiley   +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

Business 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, Dominika Brozkova, Tarlan Ahmadov, Susanne Durst, Viktor Prokop   +4 more
wiley   +1 more source

The impact of tax accounting and planning on earnings management: Evidence from panel ARDL approach. [PDF]

PLoS One
Gündüz M.
europepmc   +1 more source

LEGAL COMPARATIVE ANALYSIS OF MAIN SPECIFIC FEATURES OF TAX CRIMES IN RUSSIA AND GERMANY

, 2018
Anastasija Serebreņņikova, Tatiana I. Shukshina, T.F. Minyaseva, N.G. Bondarenko, E.A. Chirkova   +4 more
openalex   +1 more source