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: Feb. 17, 2022

The liquid of anaerobic fermentation from Livestock (LAFL) can supply nutrients for plants. Therefore, it should be beneficial to the growth of crops. The experiment was carried out with a view to study the effect of irrigation based on LAFL and separately, chemical fertilizer (CK) for ten kinds of crops. The results showed that the organic matter in the LAFL were slightly higher than those in the CK. In the LAFL, phosphorus (P) and potassium (K) content in the soil were all similar to CK. The content of calcium (Ca) and magnesium (Mg) in the soil after 5 months varied …

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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: 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: Oct. 31, 2016

A wide range of life-history tactics can be found within salmonid fish. The genetic basis for these adaptations remains largely unknown, but we have sought to investigate any large scale genetic changes associated with a non-anadromous life cycle. After the most recent ice age (approximately 9,500 years ago), some populations of Atlantic salmon Salmo salar L., were trapped in fresh water and developed into isolated landlocked populations that managed to complete a full life cycle without ever reaching the marine environment. To explore whether this transition was accompanied by gene-loss events, high-throughput sequencing of a non-migratory Namsblank (‘småblank’), an Atlantic …

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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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Published: Oct. 30, 2014

The present paper is based on field work conducted in village Mana in Joshimath subdivision of the District Chamoli, Uttarakhand, among Bhotias. The group of Bhotias residing in this village belongs to the Marcha Bhotia category and is transhumant in nature. The paper gives an ethnographic background of the Bhotias and then focuses on the major ethno-medicines which are used by these people. These medicines have been in use through the ages. This traditional knowledge is of significance since the health services in this region are limited and these medicines are effective in curing patients. The intellectual property right of …

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Published: Oct. 30, 2018

Moderate communitarianism is a thesis introduced into African philosophical literature by the Akan philosopher Kwame Gyekye. He suggests that this thesis better accounts for the Akan and, to some extent, African social set-up than what he calls radical communitarianism (a thesis which he attributes especially to John Mbiti and Ifeanyi Menkiti). However, Gyekye is criticised by J. O. Famakinwa and B. Matolino for offering a concept which, in their estimation, is not different from radical communitarianism. In this paper, it is argued that the position of these two critics is not sustainable and that moderate communitarianism is significantly different from …

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