Lazos Grigoris
Petridou Maria
Karagiorgos Alkiviadis
Karagiorgou Dimitra
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 …
Aaron Janzen
Gopal Achari
Samantha Irwin
Mohammed Dore
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 …
YANG Chen
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.
Konstantinos Doukas
Published: Sept. 30, 2021
The concept of e-portfolios is to reflect an avenue into the past, present, and future of a person; displaying his or her lifetime education and devotion to further development, represents a valuable tool in aiding students’ not only in their academic growth, but mainly in their transition into higher education levels or even new careers. In the last few years, especially after the COVID-19 pandemic, the use of e-portfolios has shown an unexpected rise on university level, in its use to meet new developed needs. This work gives a brief definition of e-portfolios, how faculty members and students gain from …
Adekenova Gulimzhan S.
Shaikenova Zh. S.
Chervyakova V.
Zakarya K. D.
Adekenov S.
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 …
James E. Conable
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 …
Oguntuwase Olugbenga-Jay
Published: July 31, 2021
The perpetual search for solutions to societal conflicts, particularly those tagged intractable, that is, irresolvable, took a dramatic turn when South Africa, one of such age-long conflicts, bowed to mediation after about 48 years of fierce existence. Until now, no rigorously deep insight that is capable of accurately and adequately accounting for the dialectics of history that brought apartheid to such an abrupt end. South Africa became a new model of a democratic society in a transition that did not involve an external third-party and bloodshed. A rigorous study of the South African conflict, using critical discourse analysis and navigating …
M. J. Alcedo
K. Ito
K. Maeda
Published: Oct. 9, 2014
Measuring animal welfare is a newly emerging area of research and it requires multi-disciplinary approach to achieve it. Due to the diversity of what constitute the definition of animal welfare, different methods and models have been suggested, and were mostly implemented in semi-intensive and commercial farms in developed countries. There are hardly any studies on animal welfare assessment conducted in backyard livestock operations in developing countries. Recognizing that majority of livestock operations in the Philippines are categorized as backyard, it is crucial to come up with parameters that can assess the welfare of the animal at the backyard level. The …
Ping Li
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 …
Yining Cao
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 …