Results 61 to 70 of about 2,322 (203)

Late Antique Allāh: Ancestral Arabian Religion and the Monotheistic Zeitgeist

open access: yesArabian Archaeology and Epigraphy, EarlyView.
ABSTRACT This essay addresses the ongoing scholarly tension between the monotheistic interpretations of late pre‐Islamic Arabian religion, pioneered by G. Hawting and P. Crone, and the traditional accounts of rampant Arabian polytheism found in later Islamic literary sources.
Ahmad Al‐Jallad, Hythem Sidky
wiley   +1 more source

Sociolinguistic Style, Awareness, and Agency among Southern California Latinx Spanish–English Bilinguals

open access: yesLanguages
This study examined different degrees of awareness regarding the stigmatization of Southern California (SoCal) Spanish across four groups of Spanish–English bilinguals from Southern California (n = 87).
Claudia Holguín Mendoza, Eve Higby
doaj   +1 more source

IFRS 16 and Lease Substitution: Evidence From Australian Listed Firms

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study investigates the economic consequences of IFRS 16 Leases for Australian listed firms, focusing on preparers' responses before adoption. Transitioning from the lease expense method to lease capitalisation significantly affected reported assets and liabilities, particularly for firms with long‐term or high‐value leases.
Sebastian Onie   +2 more
wiley   +1 more source

A Possible Slavic Etymology of Hungarian kullancs ’tick’

open access: yesSlavica, 2018
The present article is dedicated to the etymology of the Hungarian noun kullancs ”клещ (lat. Ixodes ricinus)”. The Slavic origin of the word was assumed in the 19th century, however this idea was rejected in the 20th century owing to phonetic reseasons ...
Ádám Galac
doaj   +1 more source

Contemporary Belarusian Dialects in Lithuania (Šalčininkai Region)

open access: yesSlavistica Vilnensis, 2020
The aim of the article is to present contemporary Belarusian dialects in south-eastern Lithuania (in the Šalčininkai region), which have not been the subject of comprehensive linguistic research so far.
Mirosław Jankowiak
doaj   +1 more source

The Effects of External Macroeconomic Shocks and Uncertainty on Bangladesh's Fiscal Sustainability

open access: yesAsian-Pacific Economic Literature, EarlyView.
ABSTRACT In recent years, Bangladesh has adopted a deficit‐biased fiscal policy, supported by robust GDP growth and relatively low interest rates, capitalizing on its access to concessional financing. However, Bangladesh's graduation to lower‐middle‐income status and its gradual integration into the global economy have exposed the country to external ...
Mohammad Mahabub Alam
wiley   +1 more source

ESSENCE OF BANKS FINANCIAL RESOURCES AND CLASSIFICATION

open access: yesBaltic Journal of Economic Studies, 2016
The purpose is an attempt to study the essence of the financial resources of the bank. Methodology. In this paper, the author studied the issues of formation of financial resources of the bank, analysis, structuring, effective management.
Oleksii Mishnov
doaj  

Climate Regulation and ESG Disclosure in Maritime Transport

open access: yesEuropean Financial Management, EarlyView.
ABSTRACT This paper investigates whether climate policy signals influence ESG disclosure quality in maritime transport, a capital‐intensive industry responsible for roughly 3% of global CO₂ emissions. Using panel data from 126 listed shipping firms between 2009 and 2023, we construct an author‐based disclosure quality index and treat the IMO's 2018 ...
Xakousti Afroditi Merika   +1 more
wiley   +1 more source

English Naval Terms in Polish: A Retrospective View

open access: yesStyles of Communication, 2012
The way English words entered the Polish language was conditional on the situation in which Poland found itself as the result of partitions. When searching for the linguistic routes of English sea terms into Polish, we can observe the levels of ...
Agnieszka Stępkowska
doaj  

ANGLICISMS IN THE FRENCH LANGUAGE: LINGUISTIC AND SOCIAL ASPECTS

open access: yesNovìtnâ Osvìta, 2018
The primary objective of this article is to observe the phenomenon of “anglicism” in the French language and to study the causes and the reasons for the frequent use of English borrowings.
Maryna Kostiuk
doaj   +1 more source

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