Law Philip,

Ningnan Wanggao

Journal of Accounting and Taxation, Год журнала: 2022, Номер Vol.14(3), С. 215 - 228

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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Sudevi Basu,

Lokesh K.S

International Journal of Water Resources and Environmental Engineering, Год журнала: 2014, Номер Vol.6(11), С. 287 - 294

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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Lazos Grigoris,

Petridou Maria,

Karagiorgos Alkiviadis,

Karagiorgou Dimitra

Journal of Accounting and Taxation, Год журнала: 2022, Номер Vol.14(3), С. 244 - 255

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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Aaron Janzen,

Gopal Achari,

Samantha Irwin,

Mohammed Dore

International Journal of Water Resources and Environmental Engineering, Год журнала: 2022, Номер Vol.14(1), С. 12 - 27

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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Chu Patrick Kuok Kun,

Li Siqi

Journal of Accounting and Taxation, Год журнала: 2022, Номер Vol.14(3), С. 229 - 243

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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Scott Bartholomew

International Journal of Vocational and Technical Education, Год журнала: 2014, Номер Vol.6(2), С. 7 - 12

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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Yining Cao

International Journal of English and Literature, Год журнала: 2021, Номер Vol.12(4), С. 23 - 32

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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H. Hauge,

T. Tengs,

M. K. Dahle,

A. B. Kristoffersen,

S. Grove,

C. R. Wiik-Nielsen

Journal of Evolutionary Biology Research, Год журнала: 2016, Номер Vol.8(1), С. 1 - 14

Опубликована Окт. 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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Ping Li

International Journal of English and Literature, Год журнала: 2014, Номер Vol.5(9), С. 257 - 265

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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Konstantinos Doukas

International Journal of Science and Technology Education Research, Год журнала: 2021, Номер Vol.12(2), С. 8 - 14

Опубликована Сен. 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 …

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