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 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 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 Окт. 30, 2014

The present paper is based on field work conducted in village Mana in Joshimath subdivision of the District Chamoli, Uttarakhand, among Bhotias. The group of Bhotias residing in this village belongs to the Marcha Bhotia category and is transhumant in nature. The paper gives an ethnographic background of the Bhotias and then focuses on the major ethno-medicines which are used by these people. These medicines have been in use through the ages. This traditional knowledge is of significance since the health services in this region are limited and these medicines are effective in curing patients. The intellectual property right of …

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Опубликована Июль 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 …

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Опубликована Дек. 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 …

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Опубликована Апрель 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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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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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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