In modern customs management, the application of risk management (RM) is considered to be important. The customs risk management can identify the key areas of potential high risk of smuggling, trade fraud, tax evasion and budget deficits so that customs administrations can take effective preventive measures. At the same time, it will create favorable conditions for enterprises to obey customs law. The objective of this study is to find out various factors affecting the customs risk management (CRM) in Dong Nai province. Data surveyed 200 managers of enterprises related to Dong Nai customs. The surveying time is from 9/2017 to 3/2018. Data processed by SPSS 20.0 and method used by the multiple linear regression analysis. The research results showed there are three key factors that affecting the customs risk management (CRM) in Dong Nai province with level significance 5 percent.
Cultural Pitfalls and Splinters That Hinder Women’s Empowerment in Butchi Emecheta’s The Joys of Motherhood (Published)
Regarded as the fair sex in the traditional society, Igbo women come across traditional barriers that bedevil human dignity and bring them to sooth their voice into an acceptance of their degrading social status. In so being, it will be interesting, in this paper, to browse through the pages of social obstacles that torn apart the Igbo women’s elan toward empowerment. Thereby, an in-depth analysis of the Igbo stratification will put on surface the real and various obstacles that give ground to women’s disability to climb the scales of freedom and power of all kinds.