The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in…

This study analyses the theoretical cost-savings that might flow from a merger of three of Western Australia's five universities. The results of the study show that an amalgamation would not only reduce costs of operation, but also improve non-current asset use and accountability. Combination reporting also allows the key stakeholders to appraise…

Over the past twenty years, many sectors have used capacity diagnostics for mapping and analyzing the skills needed for national development at individual, organizational and institutional levels. These diagnostics, also sometimes referred to as "needs assessments" or "gap analyses," are systematic investigations carried out…

Students from minoritized backgrounds, who disproportionately face higher poverty rates, are more likely to encounter risk factors, which tend to undermine individuals' broader well-being by compromising self-regulatory processes. Yet, sociocultural theory highlights the presence of minoritized families' cultural wealth. Consistent with a focus on…

The purpose of this study was to explore the potential influence of childhood financial socialization on financial well-being in adulthood. Using a sample (N = 2,213) from De Nederlandsche Bank Household Survey (DHS) we modeled the likelihood of household debt/asset ratio less than or equal to 40%, and the likelihood of a household reporting a…

The onset of the COVID-19 virus has tested education, social, and economic structures as the pandemic has spread around the world. UNESCOs monitoring indicates that over 181 countries have implemented nationwide school closures, impacting more than 1.5 billion students. Though many universities have some experience in online learning, they are not…

In an attempt to confront monolithic perceptions of achievement and an educational narrative that defines communities of Color by their supposed deficits, the current study presents asset mapping as an example of culturally relevant pedagogy in action. Asset mapping is a pedagogical tool for students to visually represent personalized stories of…

New Mexico is home to nearly 70,000 infants and toddlers. New Mexico families are the state's strongest asset, yet current policies aren't meeting their needs. Children's growth and development are shaped by early life experiences. Good health, secure and stable families, and positive early learning environments foster children's physical,…

This article presents an overview of the sustainability initiatives at the St. John's campus of Memorial University in Newfoundland and Labrador (Canada). The key initiatives include setting a realistic goal for energy efficiency, becoming carbon neutral, and conducting various research and outreach projects related to sustainability. As…

Economic downturn. Budget constraints. Cost of attendance. Campus infrastructure needs. Building to compete. For many colleges and universities, these phrases have become all too familiar over the last five years. With today's economic challenges, educational institutions are finding themselves in constrained financial positions. They are…

With a focus on bilingual students' sociocultural learning and cultural assets, the current study presents in-depth interview data from five bilingual Latino/a graduating seniors at a public high school in California. All five participants come from immigrant families and are first-generation college-bound students. Their voices speak to the role…

This study uses Clark and Estes' (2008) gap analysis performance model which systematically analyzes organizational goals to identify current performance levels and stakeholder assets or needs within an organization. In this study, the model was adapted as a promising practice approach to identify the knowledge, motivation, and organizational…

One of the top priorities of immigrants upon their arrival in their host country is access to the labour market. However, many find themselves facing intersecting obstacles as they struggle to secure a job. Based on interviews with 18 immigrant settlement workers (16 female, 2 male) who themselves migrated to Canada from 10 different countries,…

This case asks students to play the role of Doug Grodeckie, Manager of Financial Reporting at Andrew Peller Limited (APL). Doug was asked to prepare a report analyzing Andrew Peller Limited's current tangible long-lived assets disclosures and making recommendations on how best to comply with International Accounting Standard (IAS) 16 Property,…

Computer science and coding skills are widely recognized as a valuable asset in the current and projected job market. The Bureau of Labor Statistics projects 37.5 percent growth from 2012 to 2022 in the "computer systems design and related services" industry--from 1,620,300 jobs in 2012 to an estimated 2,229,000 jobs in 2022. Yet some…