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: 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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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, 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: 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: Nov. 30, 2014

Researches on the canonization of Chinese literature in the English-speaking world focus on the canonization of a very limited sum of works such as Waley’s translation of Chinese poems, English translation of Han Shan poems and Liao Zhai Zhi Yi, etc. Till now, there have been no macro-researches on the canonization of Chinese translated literature in the English-speaking world. This paper explores the construction, restrictions and measures of canonization of Chinese literature in the English-speaking world. The research finds that there are two models of canonization of Chinese translated literature, static canonization and dynamic canonization. The internal and external factors …

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Published: Aug. 31, 2021

This paper investigates the hindrances of textbooks identified in the process of implementing Content and Language Integrated Learning (CLIL) in Chinese universities based on the 4Cs framework. Purposive sampling was employed to elicit data through a series of semi-structured interviews conducted in seven different Chinese universities. The axial coding was used to analyze the data collected. The findings reveal some major hindrances brought from textbooks: content knowledge is mismatched with students’ knowledge background; the language is only instrumental in academic vocabulary development instead of an overall improvement of English skills; textbooks generally reveal a lack of cognitive, cultural and communicative …

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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: Jan. 30, 2015

Impact of phytojuvenoid on commercial parameters in Bombyx mori, a monophagous insect, was studied. The variation in the phytojuvenoid concentration significantly influenced the length of cocoon and the number of larval treatment did not cause significant influence on the length of cocoon of B. mori. The length of cocoon increased from 2.88 cm (control) to the maximum level of 3.65 cm in 30% phytojuvenoid concentration - triple treated larvae and the volume of cocoon increased with increasing the number of larval treatment from single to triple in 10, 20 and in 30% phytojuvenoid concentration and the volume was highest (3.48 …

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Published: March 31, 2018

A corporation’s moral obligation is said to be sustained by two viewpoints: the narrow and broad views. The narrow view restrains a corporation’s moral obligation to the corporation’s owners and shareholders while the broad view, which is often deployed to support Corporate Social Responsibility initiatives, extends the corporation’s moral obligation towards others beyond the confines of the corporation walls to include all stakeholders, and the environment in which the corporation operates and so on. We argue from an ethical perspective that this dichotomy is a facade. We conclude that the broad view is indeed a narrow view in disguise.

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