Опубликована Июль 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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Опубликована Авг. 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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Опубликована Дек. 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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Опубликована Март 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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Опубликована Фев. 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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Опубликована Июль 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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Опубликована Ноя. 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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Опубликована Апрель 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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Опубликована Авг. 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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Опубликована Окт. 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 …

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