Academic literature on the topic 'Investment quality'

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Journal articles on the topic "Investment quality"

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Lai, Shu-Miao, Chih-Liang Liu, and Sheng-Syan Chen. "Internal Control Quality and Investment Efficiency." Accounting Horizons 34, no. 2 (2020): 125–45. http://dx.doi.org/10.2308/horizons-12-148.

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SYNOPSIS We investigate whether the quality of internal control over financial reporting (ICOFR) has implications for the quality of internal control over fixed assets by examining the relation between material weaknesses (MWs) and investment efficiency. After excluding restating firms and controlling for externally reported earnings quality and the potential endogeneity of material weakness disclosure, we find that managers in firms with weak ICOFR are more likely to make inefficient investments. This relation is stronger when investment-specific MWs are related to capital expenditure and pro
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Jing, Ning, and Shao Ziyu. ""GREEN" INVESTMENTS AS A FACTOR IN IMPROVING THE QUALITY OF LIFE." Экономическая наука сегодня, no. 18 (October 16, 2023): 169–82. https://doi.org/10.21122/2309-6667-2022-16-169-182.

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Environmental pollution and ecological destruction threaten human survival and development. To improve the situation, the government has taken a number of measures to improve the quality of the environment, one of which is the promotion of "green" investment. "Green" investment, based on the theory of sustainable development, contributes to the coordinated development of the economy, environment and society. Therefore, it is very important to study the impact of green investments on people's quality of life. This article reviews and analyzes the literature on green investment and provides a sy
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Penman, Stephen H., and Xiao-Jun Zhang. "Accounting Conservatism, the Quality of Earnings, and Stock Returns." Accounting Review 77, no. 2 (2002): 237–64. http://dx.doi.org/10.2308/accr.2002.77.2.237.

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When a firm practices conservative accounting, changes in the amount of its investments can affect the quality of its earnings. Growth in investment reduces reported earnings and creates reserves. Reducing investment releases those reserves, increasing earnings. If the change in investment is temporary, then current earnings is temporarily depressed or inflated, and thus is not a good indicator of future earnings. This study develops diagnostic measures of this joint effect of investment and conservative accounting. We find that these measures forecast differences in future return on net opera
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Ho, Thomas S. Y. "Quality-Based Investment Cycle." Journal of Portfolio Management 22, no. 1 (1995): 62–69. http://dx.doi.org/10.3905/jpm.1995.409545.

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Fedorov, H. O. "Administrative and Legal Principles of Foreign Investment in Ukraine." Bulletin of Kharkiv National University of Internal Affairs 85, no. 2 (2019): 78–86. http://dx.doi.org/10.32631/v.2019.2.07.

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The peculiarities of administrative and legal principles of foreign investment from the point of view of complex analysis have been considered, considering the current stage of historical development of the state system. Taking into account doctrinal research and own scientific achievements, it has been determined that nowadays it is extremely urgent to implement the whole set of practical measures aimed at achieving qualitative changes in the issues of attracting foreign investment and strengthening the control over the quality level of investments in the economy of Ukraine from the standpoin
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Зорина and A. Zorina. "Evaluation of Investment Projects Effectiveness by the Criteria of Their Quality." Economics of the Firm 5, no. 4 (2016): 20–25. http://dx.doi.org/10.12737/24436.

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Under conditions of scarce resources the firm is facing challenge of selection most effective investment projects. In order to make reasonable managerial decisions comprehensive analysis is needed that will show value for investor as well as influence of investments on future development and competitive performance of the firm. The article provides an overview of existing methods of evaluating the effectiveness of investment projects, that allowed to indicate and classify their main advantages and disadvantages. Author presents new approach to evaluation of investment projects effectiveness by
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Pereira, Cláudia, Beatriz Castro, Luís Gomes, and Helena Canha. "Firms’ Investment Level and (In)Efficiency: The Role of Accounting Information System Quality." International Journal of Financial Studies 12, no. 1 (2024): 9. http://dx.doi.org/10.3390/ijfs12010009.

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We investigate whether accounting information system quality has an impact on the level and efficiency of firms’ investments. While firms’ growth depends on investment and financing decisions, accounting information is fundamental for the decision-making of several stakeholders. We assess the accounting information system quality by discretionary accruals, whereas the investment inefficiency is estimated by the residuals of an investment regression for a sample of 3073 Portuguese SMEs from 27 industries, over the period from 2016 to 2021 using a panel regression analysis. The empirical evidenc
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Vinnikova, V. V., and V. A. Vinnikova. "Investment Quality Assurance of Hotel Services: The Regional Aspect." Business Inform 8, no. 523 (2021): 29–39. http://dx.doi.org/10.32983/2222-4459-2021-8-29-39.

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The article considers the impact of investment assurance on the quality of hotel services. The quality of hotel services is researched; the volumes of investment by hotel enterprises are determined; a close relationship between investments in accommodation facilities and the quality of hotel services is determined. The quality of hotel services was assessed using the indicator of the specific weight of hotels that have a category, in the total number of hotels in the region and the quality of hotel services was evaluated based on customer reviews concerning hotel complexes, posted on the resou
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GRYSHKEVYCH, O.M. "Basic imperatives of public investment administration in the context of sectoral (territorial–sectoral) economic modernization." Market Relations Development in Ukraine №11(234)2020 151 (January 28, 2021): 24–32. https://doi.org/10.5281/zenodo.4475454.

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The subject of the research is the administration of public investments in the context of sectoral economic modernization. інфраThe aim of the study is to determine the basic imperatives based on the analysis of the development of the methodology for assessing the quality and efficiency of public investment administration over the past 20 years. High–quality administration of public investments is one of the topical directions for preparing the public investment management system to function in the context of economic modernization in the post–pandemic period. Research methods. Whe
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Hayati, Keyvan, and Parastoo Sedaghat. "An evaluation of the links between quality of reporting and efficiency of investment in companies listed at Tehran Stock Exchange." Problems and Perspectives in Management 14, no. 3 (2016): 341–47. http://dx.doi.org/10.21511/ppm.14(3-si).2016.06.

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This paper aims to evaluate the relationship between the quality of reporting and efficiency of investment in companies registered at Tehran Stock Exchange Market during 2010-2014 (Iranian calendar) period. The population consists of manufacturing firms registered at Tehran Stock Exchange and the statistical sample includes 126 companies. To explore the assumptions of the research, secondary data, as well as audited balance sheets have been used to collect the data. The data have been analyzed using descriptive and inferential methods at two levels and via Panel Yapold tests. Reliability for v
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Dissertations / Theses on the topic "Investment quality"

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Cardoso, João Pedro Dias. "Earnings quality and investment efficiency : european evidence." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19926.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O objetivo deste estudo é investigar o impacto da qualidade dos resultados na eficiência de investimento em empresas Europeias, cotadas e não cotadas. A amostra, retirada da base de dados Amadeus, é composta por 6921 empresas de 19 países. A eficiência do investimento é baseada no modelo de oportunidades crescentes de Biddle et al. (2009), expandido por literatura subsequente, e a qualidade dos resultados é medida usando o modelo de Dechow e Dichev modificado por McNichols (2002). Os resultados obtidos são significativos, e most
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Yang, Yilin S. M. Massachusetts Institute of Technology. "Incentive design for quality investment by smallholder producers." Thesis, Massachusetts Institute of Technology, 2019. https://hdl.handle.net/1721.1/122526.

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Thesis: S.M., Massachusetts Institute of Technology, Computation for Design and Optimization Program, 2019<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 83-85).<br>The food safety problem has been challenging the traditional operating model of Chinese agricultural supply chain. In the recent decades, more and more agribusinesses and cooperatives in China have adopted contract farming to strengthen food safety control during the sourcing process. Meanwhile, several pricing schemes are applied to incentivize the quality-improving effort from producers of
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Wilson, Janine Lynn Flathmann. "The effect of institutional quality on trade and investment /." For electronic version search Digital dissertations database. Restricted to UC campuses. Access is free to UC campus dissertations, 2004. http://uclibs.org/PID/11984.

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Rennie, Shona. "Reproductive investment, gamete quality and diet in farmed salmonids." Thesis, University of Glasgow, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.418907.

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Shen, Jian. "Essays on Nonlinear Pricing, Quality Investment, and Consumer Search." The Ohio State University, 2014. http://rave.ohiolink.edu/etdc/view?acc_num=osu1397250097.

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Walters, Lindsey A. "Mate quality and parental investment in the house wren." Diss., Connect to online resource - MSU authorized users, 2008.

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Thesis (PH.D.)--Michigan State University. Zoology Ecology, Evolutionay Biology, and Behavior, 2008.<br>Title from PDF t.p. (viewed on Aug. 11, 2009) Includes bibliographical references (p. 64-72). Also issued in print.
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Xiang, Linxi. "Essays on educational investment, income inequality and income mobility." Thesis, University of Edinburgh, 2013. http://hdl.handle.net/1842/8032.

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The first two pieces of work in this thesis look into the strategic decision of intergenerational educational investment and its implication to income inequality, skill distribution and income mobility. The contribution of my work is to incorporate matching frictions into the marriage market and analyze returns from strategic educational investments. The mechanism in the marriage market adopted follows the spirit of the competitive search model which interprets the ‘mismatch’ phenomenon as the result of coordination frictions in the matching process. The competitiveness and frictions in the fa
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Zhao, Fang. "Implications of FIN 46 for Accruals Quality and Investment Efficiency." FIU Digital Commons, 2014. http://digitalcommons.fiu.edu/etd/1553.

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The Financial Accounting Standards Board (FASB) issued Interpretation No. 46 (FIN 46), Consolidation of Variable Interest Entities – An Interpretation of ARB No. 51, in January 2003 and revised it in December 2003, with the objective to improve the transparency of financial information. Under FIN 46, companies are required to consolidate variable interest entities (VIEs) on financial statements if they are the primary beneficiaries of the VIEs. This dissertation empirically examines whether the implementation of this new financial reporting guidance affects firms’ accruals quality and investme
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Lymburner, Alannah. "Differences in Thermal Quality Affect Investment in Thermoregulation by Lizards." Thesis, Université d'Ottawa / University of Ottawa, 2019. http://hdl.handle.net/10393/39115.

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Body temperature affects physiological processes and, consequently, has a large impact on fitness. Lizards need to thermoregulate behaviourally to maintain their body temperature within a range that maximizes performance, but there are costs associated with thermoregulation. The thermal quality of an environment is a major cost of thermoregulation because it directly affects the time and energy that must be invested by an individual to achieve and maintain an optimal body temperature for performance. According to the cost-benefit model of thermoregulation, lizards should only thermoregulate wh
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Viguier, Tom, and Enguerrand Jourdier. "Foreign direct investment performance and institutional quality: a French perspective." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-413773.

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The purpose of this research is to provide an understanding of the relationship that may exist between the institutional determinants and the inward flow of FDI in France. Indeed, the French government and various decisions-makers have attributed the unique growth of the inward flow of FDI to the institutional quality of the country. Moreover, to support this assumption, scholars and experts describe France as an institutionally powerful country. Therefore, in order to test this assumption, we have designed an explanatory analysis of the institutional determinants’ indexes from the WGIs over t
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Books on the topic "Investment quality"

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Board, Oregon Progress, ed. Human investment partnership. Oregon Progress Board, 1991.

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Velury, Uma. The Effect of institutional ownership on the quality of earnings. UMI Dissertation Services, 2002.

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Tigue, Joseph. The dividend rich investor: Building wealth with high-quality, dividend-paying stocks. McGraw-Hill, 1999.

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Tigue, Joseph. The dividend rich investor: Building wealth with high-quality, dividend-paying stocks. McGraw-Hill, 1997.

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Economy, Commission on California State Government Organization and. Consumer protection: A quality of life investment. Little Hoover Commission, 1998.

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Ramey, Garey. Information transfer and investment in product quality. Institute for Mathematical Studies in the Social Sciences, Stanford University, 1986.

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Solid, Craig A. Return on Investment for Healthcare Quality Improvement. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-46478-3.

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Sun, Patrick Kainin. The Economics of Quality Investment in Mobile Telecommunications. [publisher not identified], 2015.

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Ltd, AGB Communications, and Birds Eye Wall's Ltd, eds. Quality plus innovation plus investment = the competitive edge. Birds Eye Wall's, 1985.

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Weikart, David P. Quality preschool programs: A long-term social investment. Ford Foundation, 1989.

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Book chapters on the topic "Investment quality"

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Jiang, Bill. "Quality Investing." In Investment Strategies. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-82711-3_10.

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Bruun, Eric Christian. "Reporting quality." In Sustainable Infrastructure Investment. Routledge, 2022. http://dx.doi.org/10.4324/9781003245704-3.

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Schüller, Katharina. "Quality Education by Investment." In The Fourth Industrial Revolution and Its Impact on Ethics. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-57020-0_13.

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Arana, Vladimir. "Quality, Sustainability, and Investment Levels." In Water and Territory in Latin America. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-30343-7_5.

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Kayacı, Ayşe, and Aylin Ataay. "Investment motivations and institutional quality." In Doing Business in Emerging Markets. Routledge India, 2021. http://dx.doi.org/10.4324/9781003199168-5.

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Esmaili-Sardari, Mohamad, and Daria Mizza. "Education Quality and Government Investment." In Persian in International Relations and Foreign Policy. Routledge, 2022. http://dx.doi.org/10.4324/9780429437090-16.

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Cotter, Teddy Steven. "Measures of Investment Worth." In Topics in Safety, Risk, Reliability and Quality. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-87767-5_6.

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Sasse, Jan Peter. "BITs and Institutional Quality." In An Economic Analysis of Bilateral Investment Treaties. Gabler, 2011. http://dx.doi.org/10.1007/978-3-8349-6185-3_6.

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Cotter, Teddy Steven. "Depreciation Effects on Investment Worth." In Topics in Safety, Risk, Reliability and Quality. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-87767-5_7.

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Zhang, Jing. "Environmental Quality in China." In Foreign Direct Investment, Governance, and the Environment in China. Palgrave Macmillan UK, 2013. http://dx.doi.org/10.1057/9781137318657_3.

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Conference papers on the topic "Investment quality"

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Kartikasary, Metya, Christopher Joshua Leksana, and Kevin Laksamana Eka Putra. "Institutional Investment Effect to Investment Efficiency with External Audit Quality as Moderating Variable in Indonesia." In 2024 International Conference on Sustainable Islamic Business and Finance (SIBF). IEEE, 2024. https://doi.org/10.1109/sibf63788.2024.10883838.

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Gossett, Roger L. "Total Quality on the Jobsite." In CORROSION 1994. NACE International, 1994. https://doi.org/10.5006/c1994-94433.

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Abstract The Total Quality Management (TQM) process is one of the most misunderstood concepts in the construction and maintenance business today. It is actually a very simple thing, a process of continuous improvement at everything a company does. Since we know that a process is an ongoing thing that really never ends, it must be understood that the Total Quality process is a journey not a destination. To incorporate the Total Quality process onto the jobsite, contractors and owners must realize that you cannot have a Quality Project without the successful ingredients of quality, productivity
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Asri, Moke, Marviola Hardini, Dwi Apriliasari, Henderi, and Untung Rahardja. "Influence of Technology Adoption and Internet Security on Satisfaction and Investment Decision Quality." In 2024 Ninth International Conference on Informatics and Computing (ICIC). IEEE, 2024. https://doi.org/10.1109/icic64337.2024.10956594.

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Stewart, Mark, Gus Lyras, and Nichole DeSantis. "Steel Grit Blasting Improves Productivity and Quality." In SSPC 2018. SSPC, 2018. https://doi.org/10.5006/s2018-00072.

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Abstract The Benefits of Steel Grit Blasting and Recycling was presented at the 2017 SSPC Conference. The white paper detailed the advantages of blasting with steel grit to clean a surface, remove rust, create a surface profile, and prepare a surface for coating. As a continuation, Steel Grit Blasting Improves Productivity and Quality has been written to inform contractors the purity the steel grit holds and contains once blasted on a steel structure and recycled through a four-stage cleaning process. This paper will provide quantitative data gathered through laboratory testing that will prove
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Chen, Jia-Wei, and Zheng-Yan Shao. "Impact of Long-term Investment on New Quality Productive Forces of Textile and Garment Corporates." In 17th Textile Bioengineering and Informatics Symposium. Textile Bioengineering and Informatics Society Limited (TBIS), 2024. https://doi.org/10.52202/076989-0016.

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Zhou, Ruiqi, E. Titova, K. Osipova, and D. Arakcheeva. "THE TREND OF FOREIGN INVESTMENT IN THE CHINESE ECONOMY." In SUSTAINABLE ECONOMIC DEVELOPMENT: THE TRANSITION PATH IN A NEW QUALITY. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2024. https://doi.org/10.58168/quality2024_121-124.

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The article examines the trends of foreign investment in the Chinese economy for the period from 2017 to 2021. Five key sectors of the Chinese economy with the largest share of foreign investment in them are considered: portfolio investments, direct investments and other investments. A forecast assessment of the effectiveness of investments in the Chinese economy is given.
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Zhou, Ruiqi, E. Yakovleva, and E. Titova. "INVESTMENT APPRAISAL METHODS APPLIED IN CHINA." In SUSTAINABLE ECONOMIC DEVELOPMENT: THE TRANSITION PATH IN A NEW QUALITY. FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov, 2024. https://doi.org/10.58168/quality2024_108-114.

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The article provides an analytical overview of investment valuation methods used in China, including: the method of limiting 5 million yuan; the "boxed" method; the rule of thirds; the standard method from 2 million to 5 million yuan; the method of evaluating a network enterprise from 2 million to 10 million yuan; the method based on the price-profit ratio; the method of discounting cash flows; multiple method; a special valuation method for venture capital; the model of economic value added; the main the law on the General Director; the law on the personnel of an entrepreneurial enterprise; t
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Xu, Fang, Jian Li, and Fengmei Yang. "Supply Chain Contracts for Quality Investment Incentives." In 2012 Fifth International Joint Conference on Computational Sciences and Optimization (CSO). IEEE, 2012. http://dx.doi.org/10.1109/cso.2012.167.

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Belomestnov, Victor, Irina Belomestnova, Evdokia Dugina, and Elena Dorzhieva. "Quality of Investment Processes in the Regions." In “New Silk Road: Business Cooperation and Prospective of Economic Development” (NSRBCPED 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200324.108.

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Yu, Jie, and Yakun Cai. "Investment quality on tourism of Hebei province." In 2013 International Conference of Information Science and Management Engineering. WIT Press, 2013. http://dx.doi.org/10.2495/isme132202.

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Reports on the topic "Investment quality"

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Gitimu, Priscilla N., and Abel G. Waithaka. Body image quality of life and appearance investment. Iowa State University, Digital Repository, 2017. http://dx.doi.org/10.31274/itaa_proceedings-180814-1917.

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Rossi, José Luiz, and Heron Marcos Teixeira Rios. Boosting Foreign Direct Investment through Strategic Reforms. Inter-American Development Bank, 2025. https://doi.org/10.18235/0013605.

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The main objective of this study is to analyze the relevance of economic and institutional factors in shaping the dynamics of Foreign Direct Investment (FDI). To this end, several econometric analyses are conducted to examine the determinants of FDI inflows. The results indicate that, across a panel of countries, factors such as market size, exchange rate policy, the degree of trade openness, and the quality of public governance including political stability, adherence to the rule of law, government efficiency, and regulatory quality are decisive for attracting foreign capital. In the specific
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Vaughan, William J., and Sergio Ardila. Economic Analysis of the Environmental Aspects of Investment Projects. Inter-American Development Bank, 1993. http://dx.doi.org/10.18235/0011617.

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This working paper develops upon the idea that economic analysis has a definite role to play in informing decision makers about the desirability of going ahead with an investment project designed to improve environmental quality and also that the role of precision in this matter is not trivial. The authors focus mainly on the costs and benefits of projects directly aimed at natural resource or environmental quality improvement, and the costs implied by the mandatory environmental assessment of investment projects whose primary purpose is not environmental. Also included is a review of IDB envi
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Bogue Simpson, Elizabeth, and Tiffani Williams. Worker Voices Special Brief: Pursuing Advancement through Personal Investment. Federal Reserve Bank of Cleveland, 2024. http://dx.doi.org/10.59695/20240110.

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Worker Voices participants described their persistence in taking steps to improve their employment outcomes. They pursued skill-building opportunities and were more willing to leave lower-quality jobs, sometimes to pursue self-employment instead. However, their efforts were met with mixed results.
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Dennis, Hannah, and Karen DeMoss. The Residency Revolution: Funding High-Quality Teacher Preparation. Prepared To Teach, 2021. http://dx.doi.org/10.61625/safd2528.

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(Re)Investment—one of our 3 R's of Sustainably Funded Teacher Preparation—helps districts find ways to make shifts that can permanently embed residency funding into local budgets. The Residency Revolution is about identifying and maximizing the savings a high-quality residency program can bring to a district.
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Klette, Tor Jakob, and Zvi Griliches. Empirical Patterns of Firm Growth and R&D Investment: A Quality Ladder Model Interpretation. National Bureau of Economic Research, 1997. http://dx.doi.org/10.3386/w5945.

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Maksimovic, Vojislav, Gordon Phillips, and Liu Yang. Do Public Firms Respond to Investment Opportunities More than Private Firms? The Impact of Initial Firm Quality. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w24104.

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Abrigo, Michael Ralph, and Aniceto Jr Orbeta. Basic Education: Quality is the ‘Now’ Frontier. Philippine Institute for Development Studies, 2023. http://dx.doi.org/10.62986/pn2023.16.

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Over the past three decades, there have been significant improvements in basic education attendance and survival rates. However, schooling quality remains an important challenge. For instance, returns to education, although still decent and economically meaningful, have declined over time. Moreover, issues continue to affect learners across generations, despite advancements in basic education. Written for the Second Congressional Commission on Education, this Policy Note recommends developing a system for generating and utilizing locally validated solutions to learning problems, considering th
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Wong, Debbie, Hilary Hollingsworth, Prue Anderson, Payal Goundar, and Agnes Mercer. Teacher Development Multi-Year Study Series. Evaluation of Australia’s investment in teacher development in Lao PDR. Final report. Australian Council for Educational Research, 2023. http://dx.doi.org/10.37517/978-1-74286-728-1.

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The Australian Government is supporting the Government of Lao PDR to undertake significant primary education reforms through its flagship Basic Education Quality and Access in Lao PDR program (BEQUAL). A key focus of these reforms is the rollout of a new national primary curriculum intended to improve teaching quality and learning outcomes for students. As part of a multi-year study series, the Education Analytics Service (EAS) investigated how the BEQUAL program made a difference to improving these teaching and learning outcomes.
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Chapple, Alice, and Alvaro Valverde. Mobilizing climate finance towards agricultural adaptation and nature-based solutions. Commercial Agriculture for Smallholders and Agribusiness (CASA), 2022. http://dx.doi.org/10.1079/20240191174.

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The Commercial Agriculture for Smallholders and Agribusiness (CASA) Programme aims to drive global investment towards inclusive climate-resilient agri-food systems that increase smallholder incomes. CASA's research component has recently identified the challenges faced in mobilizing climate finance in agriculture, and particularly in climate adaptation, as well as the existence of a funding gap for small and medium-sized agriculture enterprises (agri-SMEs) of around $106 billion (ISF Advisors, 2022). Of particular concern is the minimal funding that would be needed to help smallholder farmers
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