Smoking is a worldwide problem. Research in recent years has shown us that smoking and second hand smoking can cause many diseases1. As a result of the understanding of the results of smoking, the house of legislator ...Smoking is a worldwide problem. Research in recent years has shown us that smoking and second hand smoking can cause many diseases1. As a result of the understanding of the results of smoking, the house of legislator in Israel decided to legislate a law that people under the age of 18 cannot smoke and, a couple of years later, it decided to ban smoking in public places. The problem begins when the law is affecting the person＇s autonomy and the person＇s culture. More than four decades ago when the smoking habit began in Israel, no one knew what the influence would be. Now, although that information is available, the orthodox community in Israel is not exposed to the knowledge. Smoking in this community begins from Purima or from the Bar-Mitzvah3 and from the will of the young orthodox to rebel. This law raises a question： Is it ethical to deprive the young orthodox of the right to smoke？ Alternatively, is there a better way to stop the orthodox from smoking than only the regulation？ In this paper, the author will try to show that regulation alone will not help in the orthodox community, and we need to think on more options to make the orthodox more informed to smoking problems. The author thinks that the best way will be to educate the orthodox community from young age.展开更多
For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly us...For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly used around the globe. Worldwide income approach （also known as a global tax system） taxes income from whatever source derived. Territorial income approach taxes only income earned within the country＇s borders. Using information collected from PricewaterhouseCoopers＇ website1 that provides information on tax systems used in countries around the world, this paper examines which countries apply worldwide or global income approach and which employ territorial approach to determine the legitimate source of taxable income. The research focuses on countries within： （1） Americas; （2） Asia/Pacific Basin; （3） Europe; and （4） Africa/Middle and Near East. Based on the information collected and presented in this paper, the worldwide approach is much more prevalent （104 countries） than the territorial approach （30 countries）. This paper also investigates any specific rules that a particular country has in relation to income to be taxed and residency versus non-residency status of the taxpayers. There appears to be an abundant spectrum of rules relating to residency and domicile for tax purposes among the countries.展开更多
With the world economic development, population growth and improvement of people＇ s living standard, the energy shortage has become the core issue of restricting the development of the world economy. China faces seri...With the world economic development, population growth and improvement of people＇ s living standard, the energy shortage has become the core issue of restricting the development of the world economy. China faces serious energy crisis and environmental problems, so the development of biofuels in China is vital. This paper introduces the advantages of duckweed for energy production, summarizes the research results of Chengdu Institute of Biology on duckweed, and provides the direction of its further studv.展开更多
Based on the web of Science database, such as the countries, research institutes, core authors, key journals and the distribution of research fields, the number of corporate social responsibility（CSR）, articles publ...Based on the web of Science database, such as the countries, research institutes, core authors, key journals and the distribution of research fields, the number of corporate social responsibility（CSR）, articles published during 20 years （1994 to 2013 ） in the world were analyzed by bibliometric method. The total of 1,544 articles and their top 20 countries, research institutes, core authors, key journals and research fields for the literature types, the number of annual articles was retrieved globally. Analyses of status and trends of CSR researches in the world based on bibliometrics were performed for providing information to CSR researchers and decision makers.展开更多
Inclination of capital groups--which realize widening impact field of media-to media sector due to relationships based on interests, and relationships/dilemmata between the governing parties and the capital owners hav...Inclination of capital groups--which realize widening impact field of media-to media sector due to relationships based on interests, and relationships/dilemmata between the governing parties and the capital owners have paved the way for a unilateral media structure not hearing the voice of others/local people. It is seen that the main stream media becomes more and more under direction of capital groups. Because of the effects created by the Second World War II, also war and media relation has gain different dimensions. Together with this differentiation, a new notion was born in the field of journalism during occupation period of the lraq by the USA--Embedded Journalism This notion, called as ＂embedded journalism＂ in English can be translated as ＂yapismislik--attachment＂, ＂gomulmusluk---embeddedness＂, and ＂yamanmis-patched＂ in Turkish. In this connection, developments which have also been realized in the media economics in line with globalization process as seen all other aspects of life, changing of ownership structure in the media, and increase of concentrations, monopolization will be scrutinized in our study in addition how the fact of embedded journalism has affected the most important mission of journalism, objectivity within the framework of relations between journalism and government.展开更多
文摘Smoking is a worldwide problem. Research in recent years has shown us that smoking and second hand smoking can cause many diseases1. As a result of the understanding of the results of smoking, the house of legislator in Israel decided to legislate a law that people under the age of 18 cannot smoke and, a couple of years later, it decided to ban smoking in public places. The problem begins when the law is affecting the person＇s autonomy and the person＇s culture. More than four decades ago when the smoking habit began in Israel, no one knew what the influence would be. Now, although that information is available, the orthodox community in Israel is not exposed to the knowledge. Smoking in this community begins from Purima or from the Bar-Mitzvah3 and from the will of the young orthodox to rebel. This law raises a question： Is it ethical to deprive the young orthodox of the right to smoke？ Alternatively, is there a better way to stop the orthodox from smoking than only the regulation？ In this paper, the author will try to show that regulation alone will not help in the orthodox community, and we need to think on more options to make the orthodox more informed to smoking problems. The author thinks that the best way will be to educate the orthodox community from young age.
文摘For individuals who are contemplating relocating, how their income will be taxed might be an important factor when deciding whether or not to take up residence in another country. Two income approaches are commonly used around the globe. Worldwide income approach （also known as a global tax system） taxes income from whatever source derived. Territorial income approach taxes only income earned within the country＇s borders. Using information collected from PricewaterhouseCoopers＇ website1 that provides information on tax systems used in countries around the world, this paper examines which countries apply worldwide or global income approach and which employ territorial approach to determine the legitimate source of taxable income. The research focuses on countries within： （1） Americas; （2） Asia/Pacific Basin; （3） Europe; and （4） Africa/Middle and Near East. Based on the information collected and presented in this paper, the worldwide approach is much more prevalent （104 countries） than the territorial approach （30 countries）. This paper also investigates any specific rules that a particular country has in relation to income to be taxed and residency versus non-residency status of the taxpayers. There appears to be an abundant spectrum of rules relating to residency and domicile for tax purposes among the countries.
文摘With the world economic development, population growth and improvement of people＇ s living standard, the energy shortage has become the core issue of restricting the development of the world economy. China faces serious energy crisis and environmental problems, so the development of biofuels in China is vital. This paper introduces the advantages of duckweed for energy production, summarizes the research results of Chengdu Institute of Biology on duckweed, and provides the direction of its further studv.
基金the National Natural Science Foundation of China （NSFC-AF 31361130342）.
文摘Based on the web of Science database, such as the countries, research institutes, core authors, key journals and the distribution of research fields, the number of corporate social responsibility（CSR）, articles published during 20 years （1994 to 2013 ） in the world were analyzed by bibliometric method. The total of 1,544 articles and their top 20 countries, research institutes, core authors, key journals and research fields for the literature types, the number of annual articles was retrieved globally. Analyses of status and trends of CSR researches in the world based on bibliometrics were performed for providing information to CSR researchers and decision makers.
文摘Inclination of capital groups--which realize widening impact field of media-to media sector due to relationships based on interests, and relationships/dilemmata between the governing parties and the capital owners have paved the way for a unilateral media structure not hearing the voice of others/local people. It is seen that the main stream media becomes more and more under direction of capital groups. Because of the effects created by the Second World War II, also war and media relation has gain different dimensions. Together with this differentiation, a new notion was born in the field of journalism during occupation period of the lraq by the USA--Embedded Journalism This notion, called as ＂embedded journalism＂ in English can be translated as ＂yapismislik--attachment＂, ＂gomulmusluk---embeddedness＂, and ＂yamanmis-patched＂ in Turkish. In this connection, developments which have also been realized in the media economics in line with globalization process as seen all other aspects of life, changing of ownership structure in the media, and increase of concentrations, monopolization will be scrutinized in our study in addition how the fact of embedded journalism has affected the most important mission of journalism, objectivity within the framework of relations between journalism and government.
