What Drives Companies? An Analysis of Fixed Asset Write-Offs in Europe in the Context of Different Institutional Settings

2013 ◽  
Author(s):  
Lena Siggelkow ◽  
Henning Zülch
Keyword(s):  
Fixed Asset ◽  
Institutional Settings

Practices of inclusion for carers who are higher education students

2020 ◽  
Author(s):  
Jordan Taylor ◽  
Paula Gleeson ◽  
Tania Teague ◽  
Michelle DiGiacomo
Keyword(s):  
Higher Education ◽  
Social Care ◽  
Higher Education Institutions ◽  
Education Students ◽  
Institutional Settings ◽  
Policies And Procedures ◽  
Health And Social Care ◽  
Students With A Disability ◽  
Crucial Part

The role of unpaid and informal care is a crucial part of the health and social care system in Australia and internationally. As carers in Australia have received statutory recognition, concerted efforts to foster engagement in carer participation in work and education has followed. However, little is known about the strategies and policies that higher education institutions have implemented to support the inclusion of carers. This study has three components: first, it employs a review of evidence for interventions to support to support carers; second, it reviews existing higher education institutions’ policies to gauge the extent of inclusive support made available to student carers, and; third it conducts interviews with staff from five higher education institutions with concerted carer policies in Australia were held to discuss their institutions’ policies, and experiences as practitioners of carer inclusion and support. Results indicate difficulty in identifying carers to offer support services, the relatively recent measures taken to accommodate carers in higher education, extending similar measures which are in place for students with a disability, and difficulties accommodating flexibility in rigid institutional settings. A synthesis of these findings were used to produce a framework of strategies, policies and procedures of inclusion to support carers in higher education.

Audit Fees, Big Four Premium and Institutional Settings: The Devil is in the Details!

2011 ◽  
Author(s):  
Paul André ◽  
Géraldine Broye ◽  
Christopher K.M. Pong ◽  
Alain Schatt
Keyword(s):  
Audit Fees ◽  
Institutional Settings ◽  
The Devil ◽  
Big Four

A neural computing-based cash price prediction using multi-layer perceptron (MLP) and feature selection for health economics

2019 ◽  
Vol 14 ◽  
Author(s):  
Zinat Ansari
Keyword(s):  
Feature Selection ◽  
Health Economics ◽  
Cash Flow ◽  
Multi Layer Perceptron ◽  
Asset Sales ◽  
Fixed Asset ◽  
Academic Fields ◽  
Investment Returns ◽  
Short And Long Term

Background: The present study proceeds to incorporate feature selection as a means for selecting the most relevant features affecting the prediction of cash prices in Iran in terms of health economics. Health economics are between academic fields that can aid in ameliorating conditions so as to perform better decisions in regards to the economy such as determining cash prices. Methods: Accordingly, a series of search algorithms, namely the Best-First, Greedy-Stepwise, and Ranker methods, are deployed in order to extract the most relevant features from among a 500 data samples. The validity of the methods was evaluated via the LMT procedure. The corresponding dataset used for this study constitutes a variety of features including net cash flow, dividends, revenue from short and long-term deposits, cash flow from investment returns, income tax, fixed asset purchases, fixed asset sales, long-term investment purchases, long-term investment sales, total cash flow from investment activities, financial facilities, and repayment of financial facilities. Results: The results were indicative of the superiority of the Ranker model using the RelieF-Attribute-Eval tool in Weka over the remaining classification methods. Ergo, the LMT approach could be employed to remove data redundancies and thereby accelerate the estimation process, while saving time and money. The results of the multi-layer perceptron (MLP) further confirmed the high accuracy of the proposed method in estimating cash prices. Conclusions: The present research attempted to reduce the volume of data required for predicting end cash by means of employing a feature selection so as to save both precious money and time.

DEFINING “PROFITS” FOR BRITISH INCOME TAX PURPOSES: A CONTEXTUAL STUDY OF THE DEPRECIATION CASES, 1875–1897

2002 ◽  
Vol 29 (1) ◽  
pp. 105-172 ◽  
Author(s):  
Margaret Lamb
Keyword(s):  
Income Tax ◽  
Case Analysis ◽  
Political Context ◽  
Regulatory Control ◽  
Tax Administration ◽  
Administrative Practices ◽  
Legal Cases ◽  
Institutional Settings ◽  
Commercial Accounting ◽  
Contextual Study

Seven British income tax disputes over depreciation (1875–1897) are analyzed in this contextual study. The legal cases reveal how uncertainty over meanings for “depreciation,” “profits,” and “capital” reflected social and political tensions which had commercial accounting implications. Case analysis yields evidence of how judicial support reinforced the Inland Revenue's technical authority over a competing tax administration institution and enabled its modern regulatory control over taxpayers to be constructed. The British example illustrates the ways in which technical and administrative practices may emerge from the contestation of meanings that takes place both in a wide political context and within particular institutional settings.

The Church on the World's Turf

2000 ◽  
Author(s):  
Paul A. Bramadat
Keyword(s):  
Alcohol Consumption ◽  
Ethnographic Study ◽  
Sexual Ethics ◽  
Institutional Settings ◽  
The Bible ◽  
Conservative Protestant ◽  
The Earth ◽  
Christian Fellowship ◽  
The University ◽  
The Church

Is it possible for conservative Protestant groups to survive in secular institutional settings? Here, Bramadat offers an ethnographic study of the Inter-Varsity Christian Fellowship (IVCF) at McMaster University, a group that espouses fundamentalist interpretations of the Bible, women's roles, the age of the earth, alcohol consumption, and sexual ethics. In examining this group, Bramadat demonstrates how this tiny minority thrives within the overwhelmingly secular context of the University.

scholarly journals Chinese NGO-Firm Partnerships and CSR from an Institutional Perspective

2014 ◽  
Vol 43 (4) ◽  
pp. 41-74 ◽  
Author(s):  
Douglas Whitehead
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Setting ◽  
Chinese Government ◽  
Institutional Perspective ◽  
Institutional Dynamics ◽  
Level Of Involvement ◽  
Government Institutions ◽  
Institutional Settings ◽  
Corporate Social

NGO–firm partnerships have been well studied in the literature on corporate social responsibility (CSR) (Marano and Tashman 2012; Dahan et al. 2010; Oetzel and Doh 2009). However, these studies have generally limited their focus to Western multinationals and Western NGOs and, moreover, not by-and-large examine in depth the institutional settings under which either the firm or the NGO operates Building on recent institutional approaches to CSR (Brammer, Jackson, and Matten 2012; Kang and Moon 2012; Matten and Moon 2008), this paper examines how the institutional dynamics of several partnerships between Chinese firms and NGOs affect the manifestation of CSR (e.g. “implicit” vs. “explicit”). The paper also looks into how CSR and NGO–firm collaboration plays out within a changing state-corporatist framework in Chinese context (Unger and Chan 1995, 2008; Hsu and Hasmath forthcoming). The paper then argues 1) that the involvement of an NGO in the partnership reflects a changing institutional setting in China, and 2) that type and level of involvement of Chinese government institutions affects whether a given firm takes an “implicit” or an “explicit” approach to CSR.

Institutional settings and local embeddedness of European entrepreneurial families: an inter-regional comparison

2021 ◽  
pp. 1-26
Author(s):  
Paula Martínez-Sanchis ◽  
Cristina Iturrioz-Landart ◽  
Cristina Aragón-Amonarriz ◽  
Miruna Radu-Lefebvre ◽  
Claire Seaman
Keyword(s):  
Regional Comparison ◽  
Institutional Settings ◽  
Local Embeddedness

Collective Military Resistance and Popular Power: Views from the Late Republic (90–31 BC)

2020 ◽  
Vol 8 (2) ◽  
pp. 229-255
Author(s):  
Dominic Machado
Keyword(s):  
Military Service ◽  
Political Action ◽  
Roman Army ◽  
Military Recruitment ◽  
Post Colonial ◽  
Institutional Settings ◽  
Collective Resistance ◽  
The Status ◽  
Action Taking ◽  
Popular Power

AbstractThis article attempts to read the phenomenon of collective resistance in the Roman army of the Late Republic as political action. Taking my inspiration from post-colonial theories of popular power, I contend that we should not understand acts of collective resistance in military settings as simple events activated by a singular cause, but rather as expressions of individual and collective grievances with the status quo. Indeed, the variant practices of military recruitment in the Late Republic, and the exploitative nature of Rome’s imperial rule put oppressed groups – Italians, provincials, and former slaves – in constant contact with the state apparatus. Thus, military service offered an essential space for political action in the first century BC. These findings help us to better understand how popular power could be realized beyond traditional institutional settings in this period.

Sign in / Sign up

Export Citation Format

Share Document