Опубликована Июль 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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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 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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Опубликована Ноя. 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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Опубликована Окт. 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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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 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 Март 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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Опубликована Янв. 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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