Journal of Accounting Review最新文献

{"title":"Deriving Fundamentals from Branches an Application to Prevent the Illusion or Contradiction Between Al-Nawawi’s Two Statements Regarding the Jurisprudence Ruling on the Short Pillar and Standing Straight","authors":"Somaya Tariq Khadar, Kawthar Ayoub Asaad","doi":"10.47172/2965-730x.sdgsreview.v5.n01.pe04716","DOIUrl":"https://doi.org/10.47172/2965-730x.sdgsreview.v5.n01.pe04716","url":null,"abstract":"Objectives: The study aims to explore the significance of deriving fundamentals from branches, emphasizing the intellectual contributions of great scholars who facilitated rulings related to worship, a fundamental aspect of existence. It also seeks to investigate a specific issue within this domain and demonstrate that differences in rulings are not contradictions but can be reconciled. Methods: The research employs an analytical approach, examining a specific issue related to deriving fundamentals from branches. It analyzes differences in rulings and explores scholarly interpretations to identify pathways for reconciling diverse opinions. Results: The study reveals that differences in rulings on the selected issue are not contradictory but stem from diverse interpretations. It identifies a framework that facilitates reconciliation among the differing opinions. Conclusion: The research concludes that the diversity in rulings reflects the depth of Islamic scholarship and is not indicative of conflict. Instead, these variations can be harmonized, showcasing the intellectual efforts of scholars in shaping worship-related rulings. There is a way to reconcile between different opinions.","PeriodicalId":40749,"journal":{"name":"Journal of Accounting Review","volume":"5 1","pages":"e04716-e04716"},"PeriodicalIF":0.0,"publicationDate":"2025-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sdgsreview.org/LifestyleJournal/article/download/4716/2366","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147900221","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Reviving Kashmiri Handicrafts: Aligning with un SDG-8 for Sustainable Economic Growth of Kashmiri Industry","authors":"Ruheela Hassan, Parvez Ahmad Mir, Hazana Andrabi, Mujeeb Liyakat, Heeba Din, Urba Malik","doi":"10.47172/2965-730x.sdgsreview.v5.n02.pe02175","DOIUrl":"https://doi.org/10.47172/2965-730x.sdgsreview.v5.n02.pe02175","url":null,"abstract":"Objective: Aligned with the UN SDG 8, to promote sustained, inclusive, and sustainable economic growth, full and productive employment, and decent work for all, this paper seeks to understand the factors limiting the growth of Kashmiri handicrafts, that despite their global appeal, are currently facing a decline. Theoretical Framework: For this paper, references have been drawn from multiple theories, that include cultural heritage theory and theory of economic stability. These theories also highlight the external pressures on the handicraft industry. Method: This study adopted a quantitative approach, developing a structured questionnaire to gather information from artisans associated with the handicraft industry. A total of 340 respondents were interviewed, all of whom were directly involved in one of the seven registered crafts of Kashmir. Results and Discussion: The findings reveal that despite its worldwide popularity, the industry struggles with limited market access, unskilled labor, high production costs, and a lack of awareness about government support schemes. Additionally, socio-political conflicts and exploitation by intermediaries worsen the artisans' conditions. The study recommends measures such as direct market access, skill development, financial literacy, modern technology adoption, innovative government interventions, like health insurance. Collaborative efforts among civil society, NGOs, market professionals, and the government are also essential. Research Implications: The study offers insights into policy-making and strategic interventions critical for reviving of handicraft industry of Kashmir.","PeriodicalId":40749,"journal":{"name":"Journal of Accounting Review","volume":"5 2","pages":"e02175-e02175"},"PeriodicalIF":0.0,"publicationDate":"2025-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sdgsreview.org/LifestyleJournal/article/download/2175/2167","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147898940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Bibliometric Analysis of Adaptive Behavior Research: Advancing Sustainable Development Goals (SDGs) for Children with Disabilities","authors":"Hamzah Ishak, Mohd Effendi Ewan Mohd Matore, Hilwa Abdullah Mohd. Nor","doi":"10.47172/2965-730x.sdgsreview.v5.n02.pe03405","DOIUrl":"https://doi.org/10.47172/2965-730x.sdgsreview.v5.n02.pe03405","url":null,"abstract":"Introduction: Adaptive behavior refers to the collection of skills and behaviors that individuals use to function independently in their daily lives, it encompasses the ability to meet personal needs and deal with the natural and social demands of one's environment. This includes a wide range of skills, such as communication, self-care, socialization, and practical skills needed to navigate one's environment. This is useful in providing references to support Sustainable Development Goals (SDG) initiatives, especially to improve access to quality education for children with disabilities. Objective: This study conducts a bibliometric analysis of research on adaptive behavior for children with disabilities from 2014 to 2024. It focuses on identifying patterns, trends, and gaps in the literature to understand the evolution and current state of the field. Theorical Framework: Adaptive behavior is often categorized into different domains, reflecting the various areas of functioning that are essential for independent living and social integration. The three primary domains of adaptive behavior commonly recognized in the literature are conceptual, practical and social domain. Method: The study employs advanced bibliometric techniques, including keyword co-occurrence and citation analysis, to explore the interconnectedness of topics and to forecast future directions in research. It underscores the critical need for reliable and inclusive assessment tools, comprehensive multi-informant evaluations, and interventions that can be integrated into educational settings to support the independence and social integration of children with disabilities. Results and Discussion: The findings of the study through article co-occurrence mapping analysis, four clusters representing adaptive behavior were identified, that is red cluster (psychological and social dimensions), green cluster (developmental and cognitive aspects of disability), blue cluster (adaptive functioning and behavioral outcomes) and yellow cluster (behavioral and diagnostic) portrays an interconnected landscape of research topics, where psychological, developmental, behavioral, and diagnostic themes converge, reflecting the complexity and interdisciplinary nature of research in disabilities. Research Implications: This study contributes practical implications, improving interventions, informing policies, and enhancing community understanding and support for individuals with varying needs in adaptive behavior. This holistic impact underscores the importance of such research in driving both theoretical and practical advancements in the field. Originality/Value: The exploration of adaptive behavior in children with disabilities has emerged as a critical area of study, integrating multifaceted approaches from diagnosis to intervention. The comprehensive review presented in this article not only captures the varied dimensions of adaptive behavior but also underscores the intricate interplay between intelle","PeriodicalId":40749,"journal":{"name":"Journal of Accounting Review","volume":"5 2","pages":"e03405-e03405"},"PeriodicalIF":0.0,"publicationDate":"2024-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sdgsreview.org/LifestyleJournal/article/download/3405/2043","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147882415","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021","authors":"Sella Dwi Agustina","doi":"10.25139/sacr.v2i4.8565","DOIUrl":"https://doi.org/10.25139/sacr.v2i4.8565","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2021. Data yang digunakan ialah data sekunder dan metode penelitian kuantitatif. Teknik analisis penelitian ini menggunakan regresi linear berganda. Data diolah menggunakan program SPSS versi 26 untuk memperoleh gambaran yang menyeluruh mengenai hubungan antar variabel. Sampel yang digunakan sebanyak 14 perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2019-2021 dengan purposive sampling sebagai metode pengambilan sampel. Hasil penelitian ini menunjukkan bahwa Likuiditas (CR) tidak berpengaruh terhadap nilai perusahaan (Tobins’q), Struktur Modal berpengaruh terhadap Nilai Perusahaan (Tobins’q) dan Penghindaran Pajak (ETR) tidak berpengaruh terhadap Nilai Perusahaan (Tobis’q).","PeriodicalId":40749,"journal":{"name":"Journal of Accounting Review","volume":"2 4","pages":"620-632"},"PeriodicalIF":0.0,"publicationDate":"2024-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147920758","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}