Bilingual Publishing Co. (BPC): E-Journals
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Corporate Governance and Tax Avoidance: Evidence from Nigerian Quoted Food and Beverage Companies
No full textThe study determine the effect of CEO duality on the effective tax rate of quoted foods and Beverage companies. Ex-post facto research design was adopted. A purposive sampling technique was applied in selecting nine (9) companies during the data collection process. Data were collected from annual reports and accounts of the sampled companies from 2013-2019. Data for the study analyzed using descriptive statistics and regression was used with aid of the e-view was at 95% confidence at five degrees of freedom (df). The result shows that CEO duality was significant and had a positive coefficient on tax planning of food and beverage companies in Nigeria. The study, therefore recommended that non-separation of CEO from Chairman of the Board may lead to higher levels of tax planning; and an opportunity for manager’s rent extraction, because of their dominating role to ensure that adequate oversight roles are separated
Analysis of Ecotourism, Culture and Local Community Empowerment: Case Study of Wasur National Park - Indonesia
No full textThe focus of this research lies in community empowerment based on culture and local communities as well as sustainable ecotourism, which is directed at a complicated mechanism of empowerment elements, local culture that is thick in ecotourism to get added value for the novelty of ecotourism research. The object of research is Wasur National Park (WNP), Papua, Indonesia. Qualitative methods have been used to obtain accurate data and information, i.e., in-depth interviews with indigenous people to find out the benefits or functions of their culture that can be developed in ecotourism, interviews with leaders and staff of WNP and the Department of Culture and Tourism to find out the potential and processes empowerment and existing tourism potential. As a result, from the perspective of empowerment, local people will easily follow the empowerment process provided that they use methods that are culturally appropriate which is from the viewpoints from the culture of sasi, totem and sacred places. The culture adopted by the community is in accordance with the principles of ecotourism that supports sustainability, environmental conservation, protection of environmental resources and increases economic value. However, it is recommended to carry out modified socialization in accordance with the current conditions. Hence, tourists who visit WNP do not become afraid of the very rigid sanctions which are applied to them who violate the existing cultural and environmental customs. Moreover, to get added economic value in the tourism business within WNP, it is necessary to explore the potential of cultural wealth, natural and biological wealth so that it becomes the main attraction in carrying out the economic empowerment of local communities in the field of ecotourism
AC Impedance and FTIR Studies of PVA-ZnCl2 Based Solid Polymer Electrolytes
No full textSolid Polymer electrolytes (SPEs) comprising of poly(vinyl alcohol) (PVA)added Zinc chloride (ZnCl2) systems have been prepared via solvent castingtechnique. The prepared samples have been subjected to AC impedancespectroscopic analysis and Fourier Transform Infrared Spectroscopy (FTIR)studies. Maximum ionic conductivity of 3.91949*10-7 Scm-1 was achievedfor 60 wt% of PVA and 40wt% of ZnCl2 system at room temperature.The structural changes and hence the complex formation between theconstituents used in the present study has been confirmed through FTIRanalysis
Geometrical Dimensional Effect on Natural Frequency of Single Layer Graphene in Armchair Configuration
No full textGraphene has remarkable strength, such as yield strength and elasticconstant. The dynamic behaviour of graphene sheet is affected bygeometrical variation in atomic arrangement. This paper introducedgraphene with armchair atomic structure for estimating fundamental naturalfrequencies. The presented analysis can be useful for the possible highfrequency nanomechanical resonator systems. The analytical formulation,based on classical plate theory and continuum solid modelling based finiteelement method have been performed for estimation of fundamental naturalfrequencies of single layer graphene sheet (SGLS) with different boundaryconditions. The free edge and clamped edge boundary conditions have beenconsidered. For simplifying analytical formulations, Blevins approach fordynamic solution has been adopted and for validating analytical results.The finite element analysis of SLGS has been performed using ANSYSsoftware. The effect of variation in geometrical parameters in terms ofwidth and length of SLGS has been analysed for realization of ultra-highfrequency based nanomechanical resonator system
Analysis on the Status Quo and Paths of Informatization Teaching Ability of Teachers in Rural Primary and Middle Schools in Hotan Area
No full textThis study conducted an in-depth analysis of the informatization teaching ability of teachers in rural primary and secondary schools in Hotan area through the literature method and questionnaire survey method. The investigation is mainly conducted in the aspects of teachers’ informatization awareness, teachers’ informatization ability, informatization application status, and existing problems, etc., analyzing the constraints existing in the informatization teaching of rural elementary and middle schools teachers, and making targeted improvements Strategies for teachers’ informatization teaching ability in rural elementary and middle schools: raising awareness of informatization teaching; informatization teaching training; informatization evaluation system; establishing a systematic and complete management system
On the Instruction Design of the Course Business English Writing Based on Blended Learning Model
No full textBlended learning based on information technology, emphasizes students’ central position and teachers’ leading role in teaching and learning. In view of this, the author attempts to apply the model to the instruction of the course Business English Writing. In the instructional design, the author navigates students to enhance the input of sample texts on the basis of webbased autonomous learning and organizes cooperative learning so as to increase students’ writing practice, thus improving their research ability and communicative skills. Consequently, the two major problems—deficiency in language input because of limited class hours and lack of interaction owing to the large size of classes can be effectively solved
A Preliminary Analysis of Text Coverage and Extensive Reading of Chinese ESL Learners-- Range Analysis of The Little Prince and Pride and Prejudice
No full textOne of the common problems for L2 learners in ESL reading is that the text is either too difficult to understand or too simple to challenge, particularly the extracurricular reading material. The Little Prince and Pride and Prejudice are typically listed in the key reading materials for L2 learners. Contrary to the popularity, a large number of L2 learners find it is hard to complete due to the low text coverage with existing vocabulary. The corpus has become an important language research tool to store language materials according to the specific goals and the way through certain technical means. This paper is going to explore the text coverage of The Little Prince and Pride and Prejudice by range analysis, and comparing with English Curriculum Standards to figure out suitable reading targets of these two materials
A Brief Discussion on the Causes and Countermeasures of College Students' Psychological Confusion and Mental Health Problems
No full textCollege period is one of the most critical periods of one person’s life for it is an important period of establishing world concept, outlook on life and values. Various challenges and pressures have had a great impact on the mental health of college students. In that case, college students’ psychological confusion and mental health problems occur frequently and the overall condition of college students’ psychological problems is worrying. The mental health of college students has also attracted the attention of colleges and the society. Besides, the mental health education courses have been adopted to guide college students. This article aims to analyze the causes of college students’ psychological confusion and mental health problems and also the obstacles or difficulties in solving them from the perspective of college students' cultivation of positive psychological quality and mental health education. And corresponding solutions from both the outside and personal perspectives
Research on Implementation Modes of Ideological and Political Courses in Pediatric Nursing
No full textwith the continuous advancement of socialist modernization, China needs more and more talents, in particular the talents who are not only high in professional techniques, but also high in ideological and moral level and thinking ability, thus producing ideological and political courses. Along with the constant development of education cause, the professional education starts to concern on ideological and political work and integrate ideological and political courses into professional teaching. To this end, the paper explores the specific implementation path of ideological and political course mode from the perspective of pediatric nursing, describes ideological and political courses in detail and points out the requirements on the construction of ideological and political courses of pediatric nursing so as to provide reference for education of pediatric nursing and improvement of students’ comprehensive quality