Published: July 31, 2022

This paper aims to explain how an information system upgrade aids tax authority efficiency in a developed country with significant deficiencies and weaknesses in its tax system and citizens’ tax awareness. Simultaneously, this research considers modern tax audit methods and their effect on legal entities. Through literature review, a questionnaire was drafted and sent to state tax auditors responsible for public revenue. As a result, a research tool was created to measure changes in a period of ten years regarding tax audit and the extent informational audit tools help to simplify the audit task. For the purpose of homogeneous empirical …

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Published: Aug. 19, 2014

Career and Technical Education (CTE) is a vital part of our nation’s education system. Despite a myriad of positive outcomes related to CTE, such as creativity, problem solving, manual dexterity, and spatial perception, CTE participation, funding, and emphasis have declined in recent years. This paper discusses the history of CTE as well as the current status of CTE in education. Positive outcomes linked with CTE are highlighted and arguments are presented for an actual presence of CTE in education. Challenges facing CTE are addressed and recommendations are provided.

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Published: March 31, 2022

Many rural households do not have access to treated drinking water. However, some households may be in regions where a water treatment plant has excess capacity to supply some additional households. In such circumstances, small diameter low-pressure supply systems can be connected to major transmission lines to give these households access to water. These typically occur in locations that do not belong to recognized municipal or other local government. Such supply systems, commonly referred to as “trickle fill,” have been implemented in South America, Africa and Canada. This paper explains the concept of trickle fill supply systems. A user-friendly decision-making …

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Published: Dec. 1, 2014

This review paper critically analyzes the economic literature on the approaches of measuring the environmental benefits. It focuses on the economic methodologies that are available for the evaluation of the effects (social costs and benefits) of environmental changes (degradation/preservation) on river water quality. Further, it shows how the monetary valuations of these effects can have an impact in making of economic policy for creating more efficient water quality management for environmentally sustainable aspects. Over 85 papers were reviewed and it was found that the economic assessment tools were studied independently without comparing the impact of one method over the other. …

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Published: July 31, 2022

In recent years, some domestic and foreign scholars have studied the relationship between corporate social responsibility and corporate performance. Some of these studies show that there is a positive relationship; others found a negative correlation while others found no correlation between them. It is of great significance for internet enterprises to undertake corporate social responsibility when private sector operators provide public services. Through case analysis, this study selects Ctrip, a Chinese multinational online travel company with many incidents of social responsibility in recent years, to explore the impact of corporate social responsibility on corporate financial performance by reading its corporate …

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Published: July 31, 2022

This paper investigates the effect of individual chief executive officers’ (CEOs’) characteristics on corporate performance. CEOs across 50 Chinese firms over time were selected and it was discovered that CEOs’ specific factors play a significant role in their firms’ performance. CEOs’ demographic characteristics include their legal background, dual position (that is, as both CEO and chairman of the same firm), shareholding ratio, gender, and tenure. The findings show that CEOs with a legal background have a positive influence on return on assets. Robustness tests support the validity of the main results. Our findings are consistent with the human capital theory …

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Published: Nov. 30, 2021

Sigmund Freud’s psychoanalytical theories may be helpful to the analysis of literary works since the contribution of psychoanalysis to literature provides useful interpretative insights. Reading novels, poems and other compositions through the lens of psychoanalysis gives the opportunity to analyse and evaluate these works in their genesis and functioning. The Gothic novel provides many elements such as fear, duplicity, abuse of power and seduction that can be explained according to a Freudian model of literary criticism. In this paper, the personality of Ambrosio, the main character of the Gothic novel The Monk, is investigated with reference to Freud theories concerning …

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Published: Dec. 31, 2014

This study is a literature review with the ambition to answer the question, what is globalization? The myriad of perspectives, both for and against globalization theses makes it an elusive concept and can be confusing both for undergraduate students and laypersons. Hence, in this paper globalization theses reconsidered, pulling together diverse perspectives in order to provide an alternative way of understanding globalization debate, according to the manifestation of the phenomena associated with it rather than grappling with various explanations. Therefore, globalization means information age and integration, transnational movement and an intersection of global and other special qualities. This paper used …

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Published: April 30, 2021

Artemisia glabella Kar. et Kir. is a source of sesquiterpene lactone arglabin, which has antitumor, radiosensitizing and immunomodulatory activity. Studying the biosynthesis of arglabin and its derivatives will allow us to develop the biotechnological basis for its production, thereby increasing its availability. The precursor to most sesquiterpene lactones is costunolide. The purpose of these studies was to detect and determine the nucleotide sequences of mRNA enzymes germacrene A synthase (GAS, EC 4.2.3.23), germacrene A oxidase (GAO, EC 1.14.14.95) and costunolide synthase (COS, EC 1.14.13.120), involved in the biosynthesis of costunolide in A. glabella. As a result of studies, mRNA was …

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Published: April 30, 2022

Many scholars refer to Montaigne and Zhuangzi as “skeptics” because of their opinions on ethics, religion and language. Therefore, a detailed study on their philosophical thinking is conducted in terms of the four branches of modern skepticism: ethical skepticism, linguistic skepticism, epistemological skepticism and sensory skepticism. Then, in order to determine whether Montaigne and Zhuangzi treat skepticism as an instrument or belief, the intentions of their writing are explored. Finally, it raises questions on the legibility of comparative study and cross-cultural study and gives justifications.

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