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Chu Patrick Kuok Kun,

Li Siqi

Journal of Accounting and Taxation, Journal Year: 2022, Volume and Issue: Vol.14(3), P. 229 - 243

Published: July 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, Journal Year: 2014, Volume and Issue: Vol.6(2), P. 7 - 12

Published: Aug. 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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Sudevi Basu,

Lokesh K.S

International Journal of Water Resources and Environmental Engineering, Journal Year: 2014, Volume and Issue: Vol.6(11), P. 287 - 294

Published: Dec. 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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Law Philip,

Ningnan Wanggao

Journal of Accounting and Taxation, Journal Year: 2022, Volume and Issue: Vol.14(3), P. 215 - 228

Published: July 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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Kuo-Chun Hung,

Fu-Min Wang,

Chan-Pei Wu,

Mei-Juan Lin,

You-Jen Li,

Wei-Jia Wang,

Kuo-Chun Hung

Journal of Agricultural Biotechnology and Sustainable Development, Journal Year: 2022, Volume and Issue: Vol.14(1), P. 1 - 9

Published: Feb. 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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Lazos Grigoris,

Petridou Maria,

Karagiorgos Alkiviadis,

Karagiorgou Dimitra

Journal of Accounting and Taxation, Journal Year: 2022, Volume and Issue: Vol.14(3), P. 244 - 255

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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Peter Sena Gawu,

Husein Inusah

Journal of Philosophy and Culture, Journal Year: 2019, Volume and Issue: Vol.7(1), P. 1 - 6

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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YANG Chen

International Journal of English and Literature, Journal Year: 2022, Volume and Issue: Vol.13(2), P. 25 - 32

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.

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Ping Li

International Journal of English and Literature, Journal Year: 2014, Volume and Issue: Vol.5(9), P. 257 - 265

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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Adekenova Gulimzhan S.,

Shaikenova Zh. S.,

Chervyakova V.,

Zakarya K. D.,

Adekenov S.

International Journal of Plant Physiology and Biochemistry, Journal Year: 2021, Volume and Issue: Vol.13(1), P. 9 - 18

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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