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
Merchandising rights normally refer to,but are not limited to,the commercial interests involved in a real character such as a celebrity,or in a fictional character such as an imagery character in movies,cartoons or an...Merchandising rights normally refer to,but are not limited to,the commercial interests involved in a real character such as a celebrity,or in a fictional character such as an imagery character in movies,cartoons or animations.Until today,the merchandising rights have not been defined at the legislative level in China,yet their protection has already been seen in some cases.展开更多
When we talk about international issues,the meaning is pretty clear-issues concerning nations across-board.In this we wish to look at the issue of common good across nations.May be one could ask if there is any“Good...When we talk about international issues,the meaning is pretty clear-issues concerning nations across-board.In this we wish to look at the issue of common good across nations.May be one could ask if there is any“Good”that is internationally common.The answer may seem obvious but a deeper look reveals something different,hence this article.In the same vein,the adage that“what is good for the goose is also good for the gander”sounds too theoretical to be real.In practical terms,experience shows that most people never enjoy what others lavishly expend.Some people wish themselves the pleasure of seeing the four walls of a school even late in their age,while some people graduate at an unimaginable young age.In this article:Common good across borders…;we argue that the good prevalent in the developed nations should be made available to the developing nations as well.This does not mean a conformism,but a uniformity in diversity.The salvation of the human person for St.Athanasius does not concern only the soul but the whole of the human person,i.e.,body and soul;this includes all human beings of any nationality.Analogically,the good of the human person embraces not just particular people,a chosen group,a hybrid but the entire humanity.One is able to strive forward in the face of difficulties if one sees oneself as part of a global community.Concretely,it entails leaders seek the good not just of the members of their particular nations,but also of members of other nations.The leaders of nations that do not adequately care for the global good of others would be very deficient,ineffective,and characterised as incompetent.In the same vein any individual,who clings to his or her particular nation or autonomy or seeks only one’s well-being without adequate reference to the global community or the macro group is surely on the false direction.Such a person is selfish and may sooner or later discover that without the macro-community,one’s reference point though the micro community would eventually not succeed adequately and may not fundamentally reach the self-fulfilment one desires.展开更多
A good teacher has various characteristics.We can observe directly teachers'behaviors or read their professional papers.However,the effective way is to have teachers tell their personal life history or educational...A good teacher has various characteristics.We can observe directly teachers'behaviors or read their professional papers.However,the effective way is to have teachers tell their personal life history or educational autobiography.The personal knowledge of a good teacher will be revealed through the personal life history.According to numerous educational autobiographies,a good teacher has two characteristics:being kind to students and having passion.展开更多
在全球零售额和当天交货量不断增长的时代,实现订单的快速交付和优质分批是影响移动机器人履行系统(Robotic Mobile Fulfillment Systems,RMFS)拣选效率的关键因素.为构造高质量订单分配批次、提升RMFS系统拣选效率,提出融合大邻域搜索...在全球零售额和当天交货量不断增长的时代,实现订单的快速交付和优质分批是影响移动机器人履行系统(Robotic Mobile Fulfillment Systems,RMFS)拣选效率的关键因素.为构造高质量订单分配批次、提升RMFS系统拣选效率,提出融合大邻域搜索的改进差分进化算法(LNS_DE),引入大邻域搜索的破坏与修复思想及一批基于随机、基于最大代价贡献和基于集中批次的移除算子以及新的插入算子组件,以最小化订单总延迟时间为目标建立订单分批优化模型,并针对不同订单规模算例进行实验仿真.仿真结果表明,所提出的订单分批优化算法较差分进化算法(DE)相比求解质量更优,性能更稳定、收敛速度更快,尤其当订单数量增大时,LNS_DE算法解的平均值优化比例不断扩大,这为提高RMFS系统拣选效率,实现订单快速响应提供有效决策指导.展开更多
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Merchandising rights normally refer to,but are not limited to,the commercial interests involved in a real character such as a celebrity,or in a fictional character such as an imagery character in movies,cartoons or animations.Until today,the merchandising rights have not been defined at the legislative level in China,yet their protection has already been seen in some cases.
文摘When we talk about international issues,the meaning is pretty clear-issues concerning nations across-board.In this we wish to look at the issue of common good across nations.May be one could ask if there is any“Good”that is internationally common.The answer may seem obvious but a deeper look reveals something different,hence this article.In the same vein,the adage that“what is good for the goose is also good for the gander”sounds too theoretical to be real.In practical terms,experience shows that most people never enjoy what others lavishly expend.Some people wish themselves the pleasure of seeing the four walls of a school even late in their age,while some people graduate at an unimaginable young age.In this article:Common good across borders…;we argue that the good prevalent in the developed nations should be made available to the developing nations as well.This does not mean a conformism,but a uniformity in diversity.The salvation of the human person for St.Athanasius does not concern only the soul but the whole of the human person,i.e.,body and soul;this includes all human beings of any nationality.Analogically,the good of the human person embraces not just particular people,a chosen group,a hybrid but the entire humanity.One is able to strive forward in the face of difficulties if one sees oneself as part of a global community.Concretely,it entails leaders seek the good not just of the members of their particular nations,but also of members of other nations.The leaders of nations that do not adequately care for the global good of others would be very deficient,ineffective,and characterised as incompetent.In the same vein any individual,who clings to his or her particular nation or autonomy or seeks only one’s well-being without adequate reference to the global community or the macro group is surely on the false direction.Such a person is selfish and may sooner or later discover that without the macro-community,one’s reference point though the micro community would eventually not succeed adequately and may not fundamentally reach the self-fulfilment one desires.
文摘A good teacher has various characteristics.We can observe directly teachers'behaviors or read their professional papers.However,the effective way is to have teachers tell their personal life history or educational autobiography.The personal knowledge of a good teacher will be revealed through the personal life history.According to numerous educational autobiographies,a good teacher has two characteristics:being kind to students and having passion.
文摘在全球零售额和当天交货量不断增长的时代,实现订单的快速交付和优质分批是影响移动机器人履行系统(Robotic Mobile Fulfillment Systems,RMFS)拣选效率的关键因素.为构造高质量订单分配批次、提升RMFS系统拣选效率,提出融合大邻域搜索的改进差分进化算法(LNS_DE),引入大邻域搜索的破坏与修复思想及一批基于随机、基于最大代价贡献和基于集中批次的移除算子以及新的插入算子组件,以最小化订单总延迟时间为目标建立订单分批优化模型,并针对不同订单规模算例进行实验仿真.仿真结果表明,所提出的订单分批优化算法较差分进化算法(DE)相比求解质量更优,性能更稳定、收敛速度更快,尤其当订单数量增大时,LNS_DE算法解的平均值优化比例不断扩大,这为提高RMFS系统拣选效率,实现订单快速响应提供有效决策指导.
