193 resultados para Equity Premium


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Teacher educators throughout the world are increasingly under pressure to develop educational programs and school-based relationships which respond simultaneously to the multiple consequences of changed and changing technologies, new understandings of identity (what it means to be a teacher and a student) and persistently uneven pattems of educational (and social) success. Responses to these challenges regularly draw upon computer and communication technologies (CCTs) in the sometimes optimistic belief that this will improve the chance of any educational reform having a positive impact on students at risk of educational alienation and failure. Unfortunately, the gap between the hopeful embrace of technology and the actual outcomes delivered by technologically mediated educational innovations is often quite considerable. This paper investigates the kinds of educational conversations that are necessary to allow us to move beyond these optimistic adoptions of technology to address long standing patterns of educational success and failure and outlines a framework for transformative work in this area.

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This paper reports on a large scale survey of the perceptions of university students to their use of an online learning environment. The aim of the survey was to gather data to inform online learning practices at the university. The results were explored, amongst other factors, for gender differences. Findings include no significant differences between the female and male students with respect to being able to use the online learning environment confidently and effectively. In general the female students were more willing to participate in online discussions though there was no difference between the female and male students as to whether they were willing to voice their opinions online. An unexpected result was the greater value placed by female students on using this environment for working with students of diverse backgrounds.

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A number of countries have adopted the International Financial Reporting Standards (IFRS) as a means of harmonising financial statements. .This paper examines the effect of the adoption of IFRS, relating to post employment benefits and its effects on debt/equity ratios. The adoption of the IFRS resulted in most companies reporting a substantial increase in liabilities, a
decrease in shareholders’ equity and a corresponding increase
in debt/equity ratios.

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This article reports on some of the direct costs of raising equity capital by closed-end fund licensed investment company (LIC) initial public offerings (IPOs) in Australia from 1995 to 2005. The amount of underpricing by these IPOs is also identified. The average total direct costs amounted to a relatively low 3.4% of the capital raised, while fees paid to underwriters and/or stockbrokers was around 2.3%, to legal firms around 0.25% and to accounting firms around 0.07%. The average underpricing by these LIC IPOs was 1.3%. This article also confirms that the percentage total direct capital raising costs are inversely related to the size of the IPO and underwritten closed-end fund IPOs tend to have higher percentage total capital raising costs than those not underwritten.

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Literature to date suggests contrary indicators of acceptance of the use of technology to support learning by females. With the increasing adoption of information technology to support teaching and learning, it is imperative that factors which may impede student learning are identified. The research reported here is of a large-scale survey of the perceptions of university students about eLearning and their use of the online learning environment. The aim of the survey was to gather data to inform about online learning practices at the University. The results were explored, amongst other factors, by gender. Findings include no significant differences between the female and male students with respect to being able to use the online learning environment confidently and effectively. In general the female students were more willing to participate in online discussions. However, there was no difference between the female and male students regarding their willingness to voice their opinions online. An unexpected result was the greater value placed by female students on using the online environment for communicating and collaborating with students of diverse background.

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There is increasing recognition that the nutrition transition sweeping the world’s cities is multifaceted. Urban food and nutrition systems are beginning to share similar features, including an increase in dietary diversity, a convergence toward “Western-style” diets rich in fat and refined carbohydrate and within-country bifurcation of food supplies and dietary conventions. Unequal access to the available dietary diversity, calories, and gastronomically satisfying eating experience leads to nutritional inequalities and diet-related health inequities in rich and poor cities alike. Understanding the determinants of inequalities in food security and nutritional quality is a precondition for developing preventive policy responses. Finding common solutions to under- and overnutrition is required, the first step of which is poverty eradication through creating livelihood strategies. In many cities, thousands of positions of paid employment could be created through the establishment of sustainable and self-sufficient local food systems, including urban agriculture and food processing initiatives, food distribution centers, healthy food market services, and urban planning that provides for multiple modes of transport to food outlets. Greater engagement with the food supply may dispel many of the food anxieties affluent consumers are experiencing.

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Globalisation and technological development have simultaneously pressured universities to provide students with flexible and innovative learning options. Among the ways universities address these issues are by internationalising their curriculum and investing in educational technology. These changes have affected pedagogical and andragogical approaches and outcomes. Learning styles potentially affect the strategic approach of academics when utilising innovative technological tools in their teaching, which converges with internationalisation of the curriculum and a diverse student body to accentuate the issues of equity and access. The literature in this field is explored in context with the authors’ diverse experiences to provide policy makers, academics and other education stakeholders with a new perspective.

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In Australasia (Australia and New Zealand) the use of health impact assessment (HIA) as a tool for improved policy development is comparatively new. The public health workforce do not routinely assess the potential health and equity impacts of proposed policies or programs. The Australasian Collaboration for Health Equity Impact Assessment was funded to develop a strategic framework for equity-focused HIA (EFHIA) with the intent of strengthening the ways in which equity is addressed in each step of HIA. The collaboration developed a draft framework for EFHIA that mirrored, but modified the commonly accepted steps of HIA; tested the draft framework in six different health service delivery settings; analysed the feedback about application of the draft EFHIA framework and modified it accordingly. The strategic framework shows promise in providing a systematic process for identifying potential differential health impacts and assessing the extent to which these are avoidable and unfair. This paper presents the EFHIA framework and discusses some of the issues that arose in the case study sites undertaking equity-focused HIA.

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After reviewing relevant literature on socio-economic status (SES) and the ways in which it is used for higher education institutional research and policy, a detailed data analysis of Victoria University (Australia) student data was undertaken. Between 10,000 and 15,000 domestic student addresses were ‘geocoded’ to Australian Bureau of Statistics (ABS) collection district level. A survey of individual reenrolling 2001 students that included parental occupation and education data was also analysed. The most important findings were: (1) The debate for practical reasons tends to focus on area versus individual measures, but SES is a richer and more complex subject and must be acknowledged as such. (2) It is apparent that VU’s student catchment is on average of lower SES than the Melbourne average, using various area measures of SES, including the DEST-Martin indicators. (3) There is only a very small difference between average area SES measures at the collection district and the postcode level. In practical terms this means that the postcode method is adequate, as well as being cheaper and more efficiently obtained, for analyses at an aggregated (or average) level. (4) Individual surveys of students do not prima facie add to the quality of aggregated institution level SES results delivered by area analyses. This again suggests that the postcode method is best for practical reasons.

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Level 1 evidence for management of patients with stroke in a dedicated Stroke Care Unit (SCU) demonstrates improved outcomes by about 20%. It has been estimated that 21% of Australian hospitals provide an SCU and that these SCUs are mainly located in either metropolitan sites and/or in hospitals with more than 300 beds. To address equity issues related to access to SCUs, the National Stroke Foundation and the Australian Government undertook the National Stroke Units Program. One program outcome was the development of a conceptual model of acute stroke service delivery. The development process and initial evaluation of the model are described. Use of the model to increase capacity within the health care system to treat stroke is discussed.

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Background to the Development of the Equity-Focused HIA Framework
The equity focused health impact assessment (EFHIA) framework arises out of a two year research project funded for the most part by the Australian Government’s Public Health Education Research Program (PHERP) Innovations Grants (Round 2) scheme. This project had as its primary objective the development of a framework for health inequalities impact assessment, subsequently renamed equity focused health impact assessment. A partnership between the University of Newcastle, Deakin University and the University of New South Wales (the Project Management Steering Committee) received the funding and the Australasian Collaboration for Health Equity Impact Assessment (ACHEIA) was formed to undertake appropriate background research and to develop, pilot test, modify and disseminate the framework. The work commenced in September 2002 and concluded in October 2004. Part of the funding included a capacity building workshop in August 2004. ACT Health and the Division of Medicine at the John Hunter Hospital, Newcastle, also provided financial support for the project. The August 2004 Workshop was supported by NSW Health. All participants and organisations involved in the project gave extensive in-kind support.
The aims of the workshop were to bring together an international collaboration of multidisciplinary investigators, public health experts, and key senior health managers working in national, state and local settings, to inform the further development of the framework and to provide training in its application. The initial goals of the project were to work collaboratively to develop a strategic framework to assess the health inequalities of public health-related policies, plans, strategies, decisions, programs and services. The EFHIA framework as presented at the August workshop was developed through:
1. an extensive review of the relevant literature
2. formal and informal consultation with members of ACHEIA (the international
reference group), members of the Project Management Steering Committee and
other relevant experts; and
3. testing of the draft EFHIA framework with the 5 case study partners – who applied the draft framework in a range of health settings (see
Acknowledgements).
The result of this work has been the development of an equity focused health impact assessment framework that can be used to determine the unanticipated and systemic health inequities that may exist within the decision making processes or activities of a range of organisations and sectors. The EFHIA framework provides one approach that can be used to assist decision makers to put equity and health on their agenda in a more obvious and systematic way. The framework represents a ‘moment in time’ rather than a definitive statement or ‘toolkit’ on the best way to proceed. Further practice, refinement and adjustment will be needed over many years to consolidate both HIA and EFHIA. As well as this guide to the framework, additional outputs from the project team include:
- A literature review
- A position paper
- A report on the five case studies
- An evaluation report.
With the consent of the Australian Government, a monograph will be made available to workshop participants at the end of October which contains the framework and the appropriate background papers.

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The Principles of Equity and Trusts 3rd edition provides a comprehensive summation of the principles of equity, the law of trusts and equitable remedies. The book is designed to meet the needs of both students and practitioners.

It includes developments in areas such as the relationship between common law and equity, undue influence, tracing, interim injunctions, and resulting trusts. Covering the general principles associated with the equity and trusts jurisprudence, this textbook is useful for undergraduate study of the subject.