This study empirically examined the effect of female director on tax aggressiveness of listed insurance firms in Nigeria. The main objective of this research was to empirically investigate the effect of female board members on tax aggressiveness, determine the composition and representation of female directors on the board of insurance companies, find out how tax aggressive are listed insurance firms and apply the BLAU (1977) index method to measure female director representation as a departure from conventional approaches specifically in the Nigerian context in the reference period, 2014 to 2018. The population of the study consists of all the quoted insurance firms as at 31st December, 2016. A sample of twenty eight (28) quoted insurance firms was selected and data were collected over the period. Inferential statistic consisting of the General Method of Moment was used for the data analysis. The results obtained reveal that board size is negative and exerts significant impact on tax aggressiveness in insurance firms in Nigeria. The study therefore recommends that the Federal government has to come up with a policy to respond to the marginalization of female on the insurance firm corporate board in Nigeria. The aim of this policy thrust should be targeted at reducing politics and biasness against women on the corporate boards of listed insurance firms.

In this work, we study physical and mechanical properties of oxide films formed on AZ91D magnesium alloy by plasma anodization at different temperatures. It is found that the higher the electrolyte temperature, the lower is the breakdown voltage of oxide layer. This is probably because films formed at higher temperatures are thinner and denser. Moreover, electrolyte temperature plays an important role in the physical properties of the films. As the electrolyte temperature increases from 20 to 50℃, the hardness of the oxide layer increases. Friction test against steel balls indicates that wear scars become narrower for films formed at higher temperatures because the films are harder, as indicated by the Vickers hardness. The thinner and denser nature of the oxide film formed at 50°C is also advantageous for heat transfer when film is used as a heat sink. Laser flash test results show very fast heat transfer for AZ91D with plasma anodized oxide layer formed at higher temperatures.

에클레시아[ecclesia (ἐκκλησία)]의 성경적 개념과 오늘날 현대교회 의 차이를 다루는 교회 문헌의 세 가지 경향을 밝힌 연구에 기초하여, 본 연구는 교회가 성경적 에클레시아와 약간 다른 조직이라는 것을 인정하는 네번째 접근을 취하고 있다. 본 연구에서는 성경적 에클레시아의 형태, 기능, 목적을 탐구하기 위해 신약의 에클레시아를 분석하고 구약의 카할 [qahal ( קה ל )]과 연결한다. 천국과 그 계시에 연결되어 성령의 인도 하에 이 땅에서 사는 것뿐 아니라 예루살렘과 유다의 한계를 넘는 에클레시아의 팽창을 조사한다. 에클레시아에 적용되는 성전, 몸, 신부의 비유뿐만 아니라, 성경적 에클레시아의 단일성과 다양성을 관찰하고 논의한다. 본 연구의 결론은 남한과 북한의 선교적 관계와 아시아의 다른 현대적 접근을 참고하여 논의된다.

The obligation to exchange views within the UNCLOS did not play its systematic role. The disputing parties are uncertain about the scope, mode, and standard of the obligation to exchange views, with adjudicators demonstrating their subjective tendencies. The low threshold of the provisional jurisdiction of maritime disputes, the emergence of jurisdiction over hybrid disputes, and the congenital deficiency of the dispute settlement mechanism of the UNCLOS address the obligation to exchange views which has not fully reflected the initial legislative intention and aim of the UNCLOS. The South China Sea Arbitration initiated by the Philippines demonstrates that the obligation to exchange views may be perfected and improved, to some extent, by enhancing the parties’ obligation of disclosure and the tribunal’s obligation of review. Where relevant unilateral or bilateral agreements exist regulating such type of disputes before the disputing parties initiate the compulsory arbitration procedure of the UNCLOS, the obligation to exchange views should be conducted with sufficient regard for the existence of such agreement.

온실에서 겨울철 야간에는 열손실을 줄이기 위한 목적으로, 여름철 주간에는 차광을 위한 목적으로 스크린을 사용하고 있다. 온실의 냉난방 에너지 절감효과에 큰 영향을 미치는 스크린의 장파복사 방사율과 흡수 율은 온실에 설치할 적절한 스크린을 선택하는데 있어서 중요한 요소가 되며 이러한 특성값들을 정확하게 측 정할 수 있는 방법이 필요하다. 외부 환경조건에서 스크린의 장파복사 특성의 측정과 관련된 연구가 일부 수 행된 바 있지만 모든 종류의 스크린에 적용할 수 있는 방법은 아니고 공극이 있는 스크린 자재에만 적용이 가능한 방법이다. 본 연구에서는 순복사계 및 야간복사계를 사용하여 온실 스크린의 장파복사 흡수량과 방사량을 측정하고, 방사율, 흡수율 및 투과율을 결정하는 새로운 방법을 제시하였다. 특성값의 측정은 공극이 0인 4가 지 종류의 스크린 자재에 대하여 수행하였다. 모든 자재가 장파복사 방사량이 흡수량보다 높게 나타났다. PE, LD-13, LD-15 and PH-2의 장파복사 방사율은 각각 0.439±0.020, 0.460±0.010, 0.454±0.004, and 0.499±0.006 범위로 나타났다.