A very successful image of feminism is created in this novel:Jane Eyre,written by Charlotte Bronte.Jane Eyre grows up from a penniless and pathetic girl into a totally independent new woman economically and emotionall...A very successful image of feminism is created in this novel:Jane Eyre,written by Charlotte Bronte.Jane Eyre grows up from a penniless and pathetic girl into a totally independent new woman economically and emotionally.This essay will introduce the background and the purpose of writing Jane Eyre,then take the independent personality of Jane Eyre as the main body and explore her feminist consciousness,end with some enlightenment from the independent personality in Jane Eyre.展开更多
Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Org...Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Organization for Economic Co-operation and Development(OECD)countries.This research used effective average tax(EAT),tax on personal income(TPI),tax on corporate profits(TCP),and tax on goods and services(TGS)as the variables of taxes,and employed secondary data from 38 OECD countries covering 2000–2021.The study also used Breusch-Pagan Lagrange Multiplier(LM),Pesaran Scaled LM,Bias-Corrected Scaled LM,and Pesaran Cross-sectional dependence(CSD)tests to analyze the existence of crosssectional dependency.Then,we established the stationarity of variables through second-generation panel unit root tests(Cross-sectional Augmented Dickey-Fuller(CADF)and Cross-sectional Im,Pesaran,and Shin(CIPS)),and confirmed the long-run cointegration of the variables by using secondgeneration panel cointegration test(Westerlund cointegration test).The results showed that EAT,TPI,TCP,and TGS are positively associated with SDGs.However,the change in TPI has a smaller effect on SDGs than the change in EAT or TCP or TGS.The result of panel causality indicated that EAT,TPI,and TGS have a unidirectional causal relationship with SDGs.The study also found that TCP has a bi-directional causal relationship with SDGs.Moreover,the finding indicated that the OECD countries need to focus on tax policies to achieve the 2030 Agenda for Sustainable Development.This study is based on the theory of optimal taxation(TOT),which suggests that tax systems should be designed to maximize social welfare.Finally,we suggests the importance of taking a comprehensive approach for the managers and policy-makers when analyzing the impact of taxes on SDGs.展开更多
The study examined the influence of board mechanisms on corporate social responsibility disclosure among oil and gas quoted companies in Nigeria for ten(10)years period(2012-2021).Board mechanisms variables of board i...The study examined the influence of board mechanisms on corporate social responsibility disclosure among oil and gas quoted companies in Nigeria for ten(10)years period(2012-2021).Board mechanisms variables of board independence,board size as well as board gender diversity were analyzed to determine their influence on corporate social responsibility disclosures.Data obtained from the financial statement of various sampled companies were suitably analyzed with the help of descriptive statistics,correlation as well as regression analysis by making use of E-view(9.0)econometric packages.Regression result reveals that board independence has significant and negative influence on corporate social responsibility disclosures while board size and board gender diversity have insignificant and negative influence on corporate social responsibility disclosures of various companies.The study therefore arrived at a conclusion that board independence on the board brings about improvement on corporate social responsibility disclosure among quoted oil and gas companies in Nigeria.展开更多
A new method to extract person-independent expression feature based on higher-order singular value decomposition (HOSVD) is proposed for facial expression recognition. Based on the assumption that similar persons ha...A new method to extract person-independent expression feature based on higher-order singular value decomposition (HOSVD) is proposed for facial expression recognition. Based on the assumption that similar persons have similar facial expression appearance and shape, the person-similarity weighted expression feature is proposed to estimate the expression feature of test persons. As a result, the estimated expression feature can reduce the influence of individuals caused by insufficient training data, and hence become less person-dependent. The proposed method is tested on Cohn-Kanade facial expression database and Japanese female facial expression (JAFFE) database. Person-independent experimental results show the superiority of the proposed method over the existing methods.展开更多
The Shandong Xinmou International (Group) Corporation (SXIC) is a comprehensive, multi-industrial conglomerates set up by Xinmouli Village, Ninghai Town, Mouping County. Authorized by the then Ministry of Foreign Econ...The Shandong Xinmou International (Group) Corporation (SXIC) is a comprehensive, multi-industrial conglomerates set up by Xinmouli Village, Ninghai Town, Mouping County. Authorized by the then Ministry of Foreign Economic Relations and Trade to handle import and export trade independently, the eorporation owns over 80 enterprises involving the textile,展开更多
文摘A very successful image of feminism is created in this novel:Jane Eyre,written by Charlotte Bronte.Jane Eyre grows up from a penniless and pathetic girl into a totally independent new woman economically and emotionally.This essay will introduce the background and the purpose of writing Jane Eyre,then take the independent personality of Jane Eyre as the main body and explore her feminist consciousness,end with some enlightenment from the independent personality in Jane Eyre.
文摘Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Organization for Economic Co-operation and Development(OECD)countries.This research used effective average tax(EAT),tax on personal income(TPI),tax on corporate profits(TCP),and tax on goods and services(TGS)as the variables of taxes,and employed secondary data from 38 OECD countries covering 2000–2021.The study also used Breusch-Pagan Lagrange Multiplier(LM),Pesaran Scaled LM,Bias-Corrected Scaled LM,and Pesaran Cross-sectional dependence(CSD)tests to analyze the existence of crosssectional dependency.Then,we established the stationarity of variables through second-generation panel unit root tests(Cross-sectional Augmented Dickey-Fuller(CADF)and Cross-sectional Im,Pesaran,and Shin(CIPS)),and confirmed the long-run cointegration of the variables by using secondgeneration panel cointegration test(Westerlund cointegration test).The results showed that EAT,TPI,TCP,and TGS are positively associated with SDGs.However,the change in TPI has a smaller effect on SDGs than the change in EAT or TCP or TGS.The result of panel causality indicated that EAT,TPI,and TGS have a unidirectional causal relationship with SDGs.The study also found that TCP has a bi-directional causal relationship with SDGs.Moreover,the finding indicated that the OECD countries need to focus on tax policies to achieve the 2030 Agenda for Sustainable Development.This study is based on the theory of optimal taxation(TOT),which suggests that tax systems should be designed to maximize social welfare.Finally,we suggests the importance of taking a comprehensive approach for the managers and policy-makers when analyzing the impact of taxes on SDGs.
文摘The study examined the influence of board mechanisms on corporate social responsibility disclosure among oil and gas quoted companies in Nigeria for ten(10)years period(2012-2021).Board mechanisms variables of board independence,board size as well as board gender diversity were analyzed to determine their influence on corporate social responsibility disclosures.Data obtained from the financial statement of various sampled companies were suitably analyzed with the help of descriptive statistics,correlation as well as regression analysis by making use of E-view(9.0)econometric packages.Regression result reveals that board independence has significant and negative influence on corporate social responsibility disclosures while board size and board gender diversity have insignificant and negative influence on corporate social responsibility disclosures of various companies.The study therefore arrived at a conclusion that board independence on the board brings about improvement on corporate social responsibility disclosure among quoted oil and gas companies in Nigeria.
基金supported by National Natural Science Foundation of China (6087208460940008)+2 种基金Beijing Training Programming Foundation for the Talents (20081D1600300343)Excellent Young Scholar Research Fund of Beijing Institute of Technology (2007Y0305)Fundamental Research Foundation of Beijing Institute of Technology (20080342005)
文摘A new method to extract person-independent expression feature based on higher-order singular value decomposition (HOSVD) is proposed for facial expression recognition. Based on the assumption that similar persons have similar facial expression appearance and shape, the person-similarity weighted expression feature is proposed to estimate the expression feature of test persons. As a result, the estimated expression feature can reduce the influence of individuals caused by insufficient training data, and hence become less person-dependent. The proposed method is tested on Cohn-Kanade facial expression database and Japanese female facial expression (JAFFE) database. Person-independent experimental results show the superiority of the proposed method over the existing methods.
文摘The Shandong Xinmou International (Group) Corporation (SXIC) is a comprehensive, multi-industrial conglomerates set up by Xinmouli Village, Ninghai Town, Mouping County. Authorized by the then Ministry of Foreign Economic Relations and Trade to handle import and export trade independently, the eorporation owns over 80 enterprises involving the textile,