Results 61 to 70 of about 3,325 (218)

The Sustainability Blind Spot in Manufacturing SMEs: A Contingency Perspective on Performance Measurement

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Measuring sustainability performance is crucial for small and medium‐sized manufacturing enterprises and sustainability indicators must be incorporated into decision‐making. However, companies tend to measure only the aspects that interest them, disregarding those considered less strategic or relevant.
Alessandra Neri   +3 more
wiley   +1 more source

اللغة العربية وأهميتها في فهم تعاليم الإسلام

open access: yesJurnal Adabiyah, 2013
Bahasa Arab sebagai bahasa pergaulan di kalangan orang Arab mengalami perkembangan pesat dan menempati posisi yang tinggi di antara bahasa-bahasa di dunia karena di samping sebagai bahasa komunikasi, ia juga sebagai bahasa ilmiyah, budaya, dan bahasa ...
Muhammad Nafis Djuaeni
doaj  

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass   +3 more
wiley   +1 more source

Dinamika Pemerolehan Bahasa Arab Sebagai Bahasa Kedua Dalam Proses Pembelajaran Bahasa Arab Perspektif Psikolinguistik

open access: yesTarling
Pentingnya mengkaji dinamika pemerolehan bahasa Arab sebagai bahasa kedua oleh mahasiswa UIN Maulana Malik Ibrahim Malang terletak pada aspek integralnya terhadap perkembangan akademik dan spiritual mereka.
Majda Qudsiyatul Malikh   +2 more
doaj   +1 more source

Digitalisation and Carbon Efficiency: Does the Digital Economy Enable Sustainable Production Systems?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the effect of digitalisation on carbon intensity in 44 countries from 2000 to 2024 using a principal component index that combines internet use, mobile connections and landline telephone ownership. The standard model uses a static Common Correlated Effects Mean Group (CCEMG) regression. Other specifications, such as CS‐ARDL(
Jifei Wei   +2 more
wiley   +1 more source

PENERAPAN LINGUISTIK ARAB DALAM MEMAHAMI BAHASA AL-QUR’AN

open access: yesKalamuna, 2020
Penelitian ini menjelaskan fenomena penerapan linguistik Arab dalam memahami bahasa Al-Qur’an pada guru Bahasa Arab Madrasah Aliyah Kabupaten Purwakarta.
Abdul Kosim
doaj  

Revitalisasi peran bahasa Arab untuk mengatasi konflik dalam perspektif multikultural

open access: yesJurnal Pembangunan Pendidikan Fondasi dan Aplikasi, 2019
Tulisan ini bermaksud menghadirkan kembali peran bahasa Arab sebagai bahasa yang dapat mempersatukan umat. Dalam penelitian ini diketahui adanya disfungsi peran bahasa Arab sebagai bahasa internasional Perserikatan Bangsa-Bangsa dan bahasa resmi 25 ...
Rohmatun Lukluk Isnaini
doaj   +1 more source

Forward‐Looking ESG Relevance and Corporate Performance: Evidence From Credit Ratings

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT How does the relevance of ESG issues relate to firm performance, and does ESG relevance moderate the relationship between ESG engagement and firm financial outcomes? Using a novel indicator introduced by Fitch Ratings, we provide new empirical evidence to answer these questions.
Alper Kara   +2 more
wiley   +1 more source

ORISINALITAS DAN ELASTISITAS KOSAKATA DALAM BAHASA ARAB

open access: yesLisanuna: Jurnal Ilmu Bahasa Arab dan Pembelajarannya, 2019
Bahasa arab adalah bahasa al-Qur’an, alat komunikasi dan informasi terutama umat Islam, bahasa arab juga merupakan kunci untuk mempelajari ilmu-ilmu lain karna buku-buku berbagai macam ilmu pada zaman dahulu banyak ditulis dengan menggunakan bahasa arab ...
A. Mualif
doaj   +1 more source

The Rise of Carbon Finance: A Bibliometric Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Carbon finance has emerged as a critical mechanism for mobilizing capital toward climate change mitigation and supporting the transition to low‐carbon economies. However, its intellectual development remains fragmented across environmental economics, financial economics, sustainability, and climate policy.
Yara Ibrahim   +5 more
wiley   +1 more source

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