In the context of globalization, the study of cultural differences between English and Chinese kinship terms holds significant importance for cross-cultural communication. Chinese kinship terms are characterized by their "precision." They strictly categorize familial relationships through dimensions such as paternal/maternal lines, paternal cousins/maternal cousins, and seniority. This reflects the social order and family-oriented values of a patriarchal society. In contrast, English kinship terms exhibit "generality," using broad terms like "uncle" and "cousin" to simplify familial relationships. This mirrors a tradition of individualism and an orientation towards social efficiency...........

KEYWORDS:- English and Chinese kinship terms; cultural differences; translation strategies; literal translation; free translation; domestication; foreignization; intercultural communication.

The research shows a new approach that can be used to solve linear equations .Basically this work shows five different methods of solving linear equations these includes Pick Direct Method, Pick Transpose Method, Pick Back Transpose Method, Pick Down Transpose method, Pick Down Back Transpose Method. Adequate illustrations have been given the paragraph below. The methods given has been tested by the author, it is easy to apply.

KEYWORDS:- Pick Direct Method, Pick Transpose Method, Pick Back Transpose Method, Pick Down Transpose Method and Pick Down Back Transpose Method.

Manual tax administration processes that were prone to fraud, poor data management, and limited taxpayer tracking has led to the challenge of low tax compliance, revenue leakages, and inefficiency in revenue collection which has historically hindered the full realization of potential infrastructural development within most states in the country and Edo states is not an exception. This study seeks to determine the effect accounting software on tax performance of Edo State Internal Revenue Service, while specifically the study seeks to ascertain the relationship between ERAS (Edo Revenue Administration System) and tax compliance in Edo State Internal...........

A new structure of the measuring device to estimate the impact energy of a percussive drill was proposed and characterized. In the newly proposed measuring device, the maximum value of the pressure wave generated by 50 J of impact is less than 10 MPa, which is about one fifth of the maximum value of the stress wave generated in the drill rod. In contrast, the time of pressure wave generation is more than four times longer than that of stress wave, which is advantageous for measurements............

KEYWORDS:- Percussive drill, Impact energy, Numerical analysis, Pressure wave.

A novel selective crushing device for underground separation of coal and gangue was introduced. Coal and gangue mined in the coal mine were used in experiments for selective crushing and feasibility of using a new structure of toothed roll crusher to achieve selective crushing was experimentally studied. The experiments were carried out with single crushing method of coal and gangue and selective crushing method of mixtures of coal and gangue. The results of crushing experiments on coal and gangue using this crusher showed that coal with a particle size of 100-150 mm was all crushed to less than.......

KEYWORDS:- Selective crushing, Underground separation, Toothed roll, Environmental pollution, Crushing experiment.

This article aims to understand how porosity and surface roughness influence the dynamics between two moving plates in hydrodynamic lubrication scenarios. A study has been analysed the effects of roughness and porous structures on annular rotating discs operating under squeeze film conditions. With making use of a Gaussian quadrature integral formula, the analysis discusses the characteristics of deformable roughness in relation to the equations of Rabinowitz fluid flow (RFF) through...........

Keywords: Rotating annular discs Squeeze film pressure Deformable rough surface.

Development of hemodialysis membranes should be based on knowledge of their physicochemical
properties, including surface charge, pore properties, and state of water in a swollen membrane. Here, we analyze the unexpected results of polyether sulfone membrane research conducted in one of the Canadian Universities.

Keywords: hemodialysis membrane, polyether sulfone, surface charge, porosity, blood proteins