This report takes a pragmatic look at equality, equity and inclusion in curriculum. It examines how curriculum can be adapted to meet specific needs of diverse learners, particularly vulnerable ...students. It also features a range of strategies which countries use to design curriculum, so that no student will be left behind.
This review describes the context of health equity and options for integrating equity into public health practice. We first discuss how the conceptualization of health equity and how equity ...considerations in US public health practice have been shaped by multidisciplinary engagements. We then discuss specific ways to address equity in core public health functions, provide examples of relevant frameworks and promising strategies, and discuss conceptual and measurement issues relevant to assessing progress in moving toward health equity. Challenges and opportunities and their implications for future directions are identified.
In light of a growing interest in the use of social media marketing (SMM) among luxury fashion brands, this study set out to identify attributes of SMM activities and examine the relationships among ...those perceived activities, value equity, relationship equity, brand equity, customer equity, and purchase intention through a structural equation model. Five constructs of perceived SSM activities of luxury fashion brands are entertainment, interaction, trendiness, customization, and word of mouth. Their effects on value equity, relationship equity, and brand equity are significantly positive. For the relationship between customer equity drivers and customer equity, brand equity has significant negative effect on customer equity while value equity and relationship equity show no significant effect. As for purchase intention, value equity and relationship equity had significant positive effects, while relationship equity had no significant influence. Finally, the relationship between purchase intention and customer equity has significance. The findings of this study can enable luxury brands to forecast the future purchasing behavior of their customers more accurately and provide a guide to managing their assets and marketing activities as well.
The purpose of this study was to analyze the effect of interest earned time and business risk effect on debt to equity ratio and to determine the role of non-debt tax shields moderate the ...relationship between time interests earned and business risk on capital structure. There are 12 companies of pharmaceutical industries in Indonesia and the ones that meet the requirements are only 9 pharmaceutical industries. The data are analyzed and interpreted using the analysis tool of Struktur Equation Modeling with WarpPLS 5.0. Program is Variance or component based SEM is used to analyze hypotheses. The study concluded that Time Interest Earned and Interest Earned Time interaction with Tax Debt Non Shields no significant effect on Debt to Equity Ratio and to variable Business Risk and Business Risk Interactions with non-debt tax Shields significant effect on Debt to Equity Ratio. The results of this study are non-debt tax shields strengthen the relationship between the business risk of the debt to equity ratio which correspond to trade off theory, where the company made tax savings by using additional debt invested on fixed assets when the level of business risk is low and does not use additional debt when the company’s business is high-risk.
We examine the effect of corporate social responsibility (CSR) on the cost of equity capital for a large sample of US firms. Using several approaches to estimate firms’ ex ante cost of equity, we ...find that firms with better CSR scores exhibit cheaper equity financing. In particular, our findings suggest that investment in improving responsible employee relations, environmental policies, and product strategies contributes substantially to reducing firms’ cost of equity. Our results also show that participation in two “sin” industries, namely, tobacco and nuclear power, increases firms’ cost of equity. These findings support arguments in the literature that firms with socially responsible practices have higher valuation and lower risk.
On the Priority of Labor Over Capital Clark, Charles M. A
Contributions to mineralogy and petrology,
09/2020, Letnik:
79, Številka:
4
Journal Article
Recenzirano
In his encyclical Laborem Exercens, John Paul II asserts the principle of the priority of labor over capital. The purpose of this article is to examine this principle. The conflict between labor and ...capital is often noted as an essential part of capitalism. There is a long tradition of assigning more significance to labor than to capital. In fact, the classical economists argued that labor determined the "value" of a good. To understand this conflict, we must first review what is capital and its role in capitalism. We will then look at John Paul II's assertion of the principle of labor over capital, followed by a review of how economists have understood the relationship between labor and capital. Neoclassical economists dismiss labor and capital as classes, so they believe there is no conflict. We examine one neoclassical economist's claim of a gap in the principle of the priority of labor over capital by not including finance capital in the analysis. We demonstrate that the Church's teachings on usury answer the objections raised. We conclude with a review of the implications of the priority of labor over capital.
The highly anticipated publication of Karol Wojtyla's Katolicka etyka spoteczna (KES) in 2018 provides a novel and important basis for understanding the economic thinking of Pope John Paul II. The ...text is comprised of Wojtyla's extensive lecture notes from the 1950s on the topic of Catholic social teaching and spans almost 500 pages. KES illustrates the future pope's deep concern for economic justice as a young priest and his ambivalence towards capitalism, which persisted throughout his papacy. Given the size of KES, this article selectively focuses on Wojtyla's treatment of topics of continuing relevance: the right of the Church to pronounce on economic matters; private property and the "social mortgage" on it; inequality, the just distribution of resources, and the "option for the poor"; the moral assessment of capitalism and Marxism; the dignity of labor and workers' rights; and the role of conflict in promoting the common good. 1 contend that KES is consonant with the later papal teaching of John Paul II on economic justice and that it provides a hermeneutic key to understanding it. Furthermore, I argue that the "radicalism" of Karol Wojtyla on matters of economic justice in KES coheres with papal social teaching from Pope Paul VI through that of Pope Francis.
Equity is one of the pillars of Brazil's Unified Health System (SUS). However, analysis of the scientific literature shows that the concept of equity is polysemic and open to many interpretations. ...The scope of this article is to identify the meanings conferred upon equity in the discourse of SUS managers. Semi-structured interviews were conducted with individuals in three municipalities in the state of Sao Paulo, namely Marília, São Carlos and Santos. The interviews were recorded, transcribed and organized using the Discourse of the Collective Subject method. In the analysis of the results, three core categories were identified: Treat everyone in an egalitarian manner; treat the unequal in an unequal manner, prioritizing the most needy in accordance with their social and economic status; and treating the unequal in an unequal manner, prioritizing specific groups in accordance with risk criteria. The managers acknowledge equity as being a SUS principle and seek prudent clinical and epidemiological criteria to justify their choices in allocating resources. There is a need for further research into the concept and operationalization of equity and the need to hear the other actors of SUS who are involved in the actions and are jointly responsible for decisions on healthcare.
This study employs a randomized field experiment to causally identify what type of signal is likely to complement another signal in the context of financing technology ventures. The study examines ...the effect of product certification by expert intermediaries, prominent customers, and social proof (that is, others’ interest in investing in a venture) on interest in investing. These three signals are primarily signals of a venture’s product, market, and investment characteristics, respectively. The study finds that signals of product certification and prominent customers, and product certification and social proof are complements. In particular, investors who were able to view the combined product certification and prominent customer signals have a 72% higher likelihood of indicating an interest in making an equity investment than those who did not receive any of the three signals. Similarly, investors who were able to view the combined product certification and social proof signals have a 65% higher likelihood of indicating an interest in investing. These results suggest that in the context of technology ventures, a signal about product characteristics is the key to unlocking the value of signals of market or investment characteristics.
This paper was accepted by Gustavo Manso, finance.
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