Tax crimes can be committed by taxpayers which include individuals as personal taxpayers and corporate taxpayers as taxable companies.The problem in the enforcement of tax criminal law is the unclear rules regarding corporate criminal liability in tax crimes.This article aims at discussing Cologne corporate criminal liability in tax crimes and its

ABSTRACTParliaments and audit agencies have critical and complementary roles in the oversight of the budget and the enforcement of government accountability.Yet, the nexus between parliaments and audit agencies is one of the weakest links in the accountability chain, generating an accountability gap in the budget process.This articles analyses the

Fresh water availability and its shortage is one of the most important issues in the world today that some countries are facing.In the last two decades, Kabul province, Afghanistan, has seen a decrease in water resources under the influence of natural and human factors.The purpose of this research is to use satellite data and remote sensing techniq

Abstract Background Prenatal alcohol exposure Shadow Box (PAE) has serious physical consequences for children such as behavioral disabilities, growth disorders, neuromuscular problems, impaired motor coordination, and decreased muscle tone.However, it is not known whether loss of muscle strength occurs, and which interventions will effectively miti