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Structural Evolution and Its Implication for the Emplacement of Gold Deposit in the Central Part of Burkina Faso, West Africa 西非布基纳法索中部金矿床的构造演化及其影响
Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n3p213
Gomdebzîigè Ernest Ouedraogo, Nicolas Kagambega, Sâga Sawadogo, H. G. Zongo, Madi Ouedraogo, M. Lompo
In order to constrain the structural evolution in the central part of Burkina Faso and its implication for the emplacement of gold deposits, we undertook a structural mapping by coupling Landsat and aeromagnetic images interpretation to outcrop and core mapping followed by laboratory work. This approach reveals that the structural architecture in this locality mainly results from dextral transcurrent progressive deformation due to a NW-SE trending major stress. This architecture is similar to the Riedel-Tchalenko model. Initially, the dominant normal stress created an E-W constriction resulting in the development of N-S shear corridors. Subsequently, the tangential stress that took over this generated the progressive development of simple dextral shear zones with a NE-SW orientation that are locally taken up by ENE-WSW dextral shear bands associated with the Riedel's R structures. As a result of the cooling of the crust, we are witnessing the formation of sinistral NW-SE and dextral NNE-SSW strike-slip faults, respectively, which corresponds to Riedel's R' structures and Tchalenko's P structures. The development of NW-SE pre-Eburnean shear zones, particularly the N-S shear corridors, is synchronous with the circulation of gold-bearing fluids through the zone. However, the intersections of these directional corridors create zones suitable for gold concentration. Within these zones, ductile-brittle deformation following the emplacement of the shear bands has facilitated the remobilization and concentration of gold-bearing fluids within rocks with the appropriate rheological conditions. This is the case for Toega gold deposit.    
为了确定布基纳法索中部地区的构造演化及其对金矿床形成的影响,我们将大地遥感卫星和航空磁力图像判读与露头和岩心测绘相结合,进行了构造测绘,并随后开展了实验室工作。这种方法揭示了该地区的结构构造主要是由西北-东南走向的主要应力引起的右旋横向渐进变形造成的。这种结构类似于 Riedel-Tchalenko 模型。最初,主要的法向应力造成了东西向的收缩,从而形成了南北向的剪切走廊。随后,切向应力取代了法向应力,逐步形成了东北-西南走向的简单向外剪切带,这些剪切带局部被与里德尔 R 结构相关的东北-西南向外剪切带所占据。由于地壳冷却,我们看到了正弦NW-SE向和NNE-SSW向外的走向滑动断层的形成,这分别对应于Riedel's R'结构和Tchalenko's P结构。西北-东南向的前埃伯恩剪切带,特别是北-南剪切走廊的发展与含金流体通过该区域的循环同步。然而,这些定向走廊的交汇处形成了适合金浓缩的区域。在这些区域内,剪切带置入后产生的韧性-脆性变形促进了含金流体在具有适当流变条件的岩石中的再流动和富集。Toega 金矿床就是这种情况。
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引用次数: 0
Exploring the Phenomenon of Timelessness in Morocco: Insights from Paul Bowles and Other Travel Writers 探索摩洛哥的永恒现象:保罗-鲍尔斯和其他旅行作家的启示
Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n2p46
M. Jouay, K. El Fouadi
This article aims to explore the phenomenon of timelessness in Morocco through the insights of renowned travel writers such as Paul Bowles. The semi-systematic method was used primarily due to the limited amount of research done on the topic of timelessness. It will analyze the representations of Morocco in Western discourse, particularly in the context of Western Orientalism. Thanks to decolonization, deconstructionism, and Edward Said’s Orientalism, hitherto neglected travel writing has elicited academic responses from scholars who have recognized that travel writing is not simply an innocent and objective description of a traveler’s encounters in a foreign land. Instead, it is a genre that is inherently political, intertwined with projects of orientalism, colonialism, imperialism, and post-colonialism, and characterized by a hegemonic gaze directed towards the other, often marginalizing the voices of peripheral people. This research references books, notable authors, and Western explorers who commonly mention the unchanging quality of time in the Orient, particularly in Morocco. Additionally, the study will draw on the insights of Edward Said to explain why this timelessness was prevalent in the 20th century.
本文旨在通过著名旅行作家保罗-鲍尔斯(Paul Bowles)的见解,探讨摩洛哥的永恒现象。采用半系统方法的主要原因是关于永恒主题的研究数量有限。它将分析西方话语中对摩洛哥的表述,尤其是在西方东方学的背景下。由于非殖民化、解构主义和爱德华-萨义德的东方学,迄今为止被忽视的旅行写作引起了学者们的学术回应,他们认识到旅行写作不仅仅是对旅行者在异国他乡遭遇的天真客观的描述。相反,它是一种本质上具有政治性的文体,与东方主义、殖民主义、帝国主义和后殖民主义等项目交织在一起,其特点是以霸权主义的目光注视他者,常常将边缘人群的声音边缘化。本研究参考了一些书籍、著名作家和西方探险家的观点,他们普遍提到东方(尤其是摩洛哥)时间的不变性。此外,本研究还将借鉴爱德华-萨义德(Edward Said)的见解,解释这种永恒性在 20 世纪盛行的原因。
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引用次数: 0
The Public Value of E-government: A Qualitative Study from the Perspective of Private-Sector Professionals in Morocco 电子政务的公共价值:从摩洛哥私营部门专业人员的角度进行定性研究
Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n1p32
Idaomar Chaimaa, Chafik Khalid
This paper focuses on assessing the public value of e-government in Morocco, using Delone and Mclean's (2016) Information Systems (IS) success model as a reference framework. The methodology is based on a qualitative exploratory study involving 13 companies, including law firms, architecture firms, and real estate developers firms. An interview guide was designed to collect data, which were analyzed using Nvivo Qsr 12 software. The analysis identified six variables, namely: "Human Capital, Telecommunication Infrastructure, Willingness to Use, State Strategy, Continuous Education, and Culture," which were added to the seven predetermined variables of the Delone and Mclean (2016) IS Success Model. This research outlines practical implications that are essential for the long-term success of e-government initiatives in Morocco. These include investing in skills development, effectively communicating the benefits of e-government, promoting collaboration between the public and private sectors, recognizing organizational culture, putting mechanisms in place to measure performance and user satisfaction, as well as making adjustments to organizational processes and rigorously managing data security. On a political level, these adjustments underline the importance of a coherent government strategy, which focuses on strengthening human capital and telecommunications infrastructures, in order to promote a successful digital transformation and achieve the objectives of trust, transparency, and efficiency in public services.
本文以 Delone 和 Mclean(2016 年)的信息系统(IS)成功模型为参考框架,重点评估摩洛哥电子政务的公共价值。研究方法基于一项定性探索性研究,涉及 13 家公司,包括律师事务所、建筑事务所和房地产开发公司。研究设计了访谈指南来收集数据,并使用 Nvivo Qsr 12 软件对数据进行分析。分析确定了六个变量,即"人力资本、电信基础设施、使用意愿、国家战略、持续教育和文化",这六个变量被添加到 Delone 和 Mclean(2016 年)IS 成功模型的七个预定变量中。本研究概述了对摩洛哥电子政务计划的长期成功至关重要的实际意义。这些影响包括投资于技能发展、有效宣传电子政务的益处、促进公共和私营部门之间的合作、认可组织文化、建立衡量绩效和用户满意度的机制,以及调整组织流程和严格管理数据安全。在政治层面上,这些调整凸显了协调一致的政府战略的重要性,其重点是加强人力资本和电信基础设施,以促进成功的数字化转型,实现公共服务的信任、透明和高效目标。
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引用次数: 0
Revisiting the Formation and Radicalisation of Boko Haram and Al-Qaeda in the Lands of the Islamic Maghreb (AQIM) through Social Movement Theory 通过社会运动理论重新审视博科圣地和伊斯兰马格里布基地组织(AQIM)的形成和激进化问题
Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n2p84
K. I. Danguguwa, Bello Adamu Hotoro, Bello Sani Kabara
This paper uses social movement theory to examine the rise and development of Boko Haram and AQIM into radical groups. Boko Haram and AQIM were initially established as moderate and conservative Islamist groups in Nigeria and Algeria respectively. AQIM was originally a political party – the FIS but changed names to the GIA, the GSPC, and AQIM each with a different modus operandi. Boko Haram was a local organization that has been espousing an anti-system frame alongside violent tactics since 2009. Relying on secondary data, this paper found that the emergence and eventual transformation of Boko Haram and AQIM into radical movements signify the existence of social movement factors of political opportunity structures, mobilizing structures, and framing processes in Nigeria and Algeria. Results from content analysis of the data show that while the two movements emerged in two distinct socio-economic and political environments, they were rational actors who continued to utilize the available political structures opportunity, mobilizing structures and framing processes to mobilize and sustain collective actions. It is evident that government repression only made the two groups change tactics and strategies when what they regarded as free spaces diminished at times they gathered material and non-material resources. That coincided with the radical views of some of the groups’ members, the presence of mobilizing structures, and a frame resonance that ensured recruitment into the two movements.
本文采用社会运动理论来研究博科圣地和伊斯兰马格里布基地组织的崛起和发展,并将其视为激进组织。博科圣地 "和 "伊斯兰马格里布基地组织 "最初分别作为温和派和保守派伊斯兰组织在尼日利亚和阿尔及利亚成立。伊斯兰马格里布基地组织最初是一个政党--伊斯兰团结阵线,但后来改名为 GIA、GSPC 和伊斯兰马格里布基地组织,每个组织都有不同的运作方式。博科圣地 "是一个地方组织,自 2009 年以来一直奉行反体制框架和暴力策略。本文通过二手数据发现,"博科圣地 "和 "伊斯兰马格里布基地组织 "的出现并最终转变为激进运动,表明尼日利亚和阿尔及利亚存在政治机会结构、动员结构和框架过程等社会运动因素。对数据进行内容分析的结果表明,虽然这两个运动是在两种截然不同的社会经济和政治环境中出现的,但它们都是理性的行动者,继续利用现有的政治结构机会、动员结构和框架过程来动员和维持集体行动。很明显,政府的镇压只是使这两个团体改变了战术和战略,因为他们认为自由空间减少了,有时他们收集的物质和非物质资源也减少了。与此同时,一些团体成员的激进观点、动员结构的存在以及框架共鸣确保了这两个运动的招募。
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引用次数: 0
Designing Gender-Specific Toilet and Urinal Needs Calculation Templates for Rural and Urban Schools: Lessons from the Republic of Benin 为农村和城市学校设计有性别区分的厕所和小便池需求计算模板:贝宁共和国的经验教训
Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n2p101
Tèko Augustin Kouévi, Florent K. Okry, Hector Kpangon, Akouavi Chantal Kouévi, Hermione Amoukpo, Lubine Hounkpatin, Edmond Attakin, C. R. Tossou, E. Achigan-Dako, M. Kestemont
Gender equity, quality education, and sanitation in rural and urban areas are widely considered development imperatives. Therefore, many developed countries have scientifically and technically developed norms for the calculation and the design of toilet and urinal needs of their students, which is not yet the case in most developing countries, including the Republic of Benin, that lack socio-culturally adapted gender-specific toilets and urinal needs calculation and design norms. This paper fills this scientific and gender-specific norms gap, by discussing the process and the results of the design of school toilet and urinal needs calculation templates and norms in the Republic of Benin. The study that led to this design took place between June 2013 and October 2015 and consisted mainly of observing and recording defecation and urination needs satisfaction in toilets and open spaces by 8,160 female and 13,263 male students of 13 schools purposively selected in four agroecological and sociocultural areas of Benin. The main data recorded related, among other data, to the start and end times of the use of the toilets and open spaces; the needs satisfied; the peak times and durations of breaks and of toilet needs satisfaction; the numbers of female and male students and non-students who use and who can potentially use the toilets and urinals. These raw data were processed to infer and calculate eight parameters used in each template. This process led to the design of eight area-, gender-, and disability-specific templates and norms in use since 2016, in the target areas. Further studies will assess and report on the performance of these templates and norms.
性别平等、优质教育以及城乡地区的卫生设施被广泛认为是发展的当务之急。因此,许多发达国家在学生厕所和小便池需求的计算和设计方面制定了科学和技术规范,而包括贝宁共和国在内的大多数发展中国家还没有这样的规范,它们缺乏适应社会文化的性别厕所和小便池需求计算和设计规范。本文通过讨论贝宁共和国设计学校厕所和小便池需求计算模板和规范的过程和结果,填补了这一科学和性别规范方面的空白。促成这一设计的研究在 2013 年 6 月至 2015 年 10 月期间进行,主要包括观察和记录贝宁四个农业生态和社会文化地区有针对性地选择的 13 所学校的 8160 名女生和 13263 名男生在厕所和露天场所的排便和排尿需求满意度。除其他数据外,记录的主要数据涉及使用厕所和空地的开始和结束时间;满足的需求;休息和满足如厕需求的高峰时间和持续时间;使用和可能使用厕所和小便池的男女学生和非学生人数。对这些原始数据进行处理后,推断并计算出每个模板中使用的八个参数。通过这一过程,设计出了八个针对不同地区、性别和残疾的模板和规范,自 2016 年起在目标地区投入使用。进一步的研究将对这些模板和规范的性能进行评估和报告。
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引用次数: 0
Diversite et Degre d’Infestation de la Flore Adventice dans les Parcelles Rizicoles du Departement de Man (Cote d’Ivoire) 象牙海岸马恩省水稻田杂草群的多样性和侵扰程度
Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n3p82
Kouman Koffi Benjamin, K. Fréderic, T. Awa
Dans la plupart des zones productrices de riz pluvial de la Côte d’Ivoire notamment le département de Man, les producteurs de riz pluvial sont confrontés aux difficultés telles que l’enherbement. La présente étude vise à contribuer à la connaissance des communautés des adventices et leur degré d’infestation en vue d’une gestion efficiente de ces dernières. La méthode d’approche est une enquête réalisée auprès des riziculteurs et des relevés floristiques sur leurs parcelles ont été réalisés. Ces derniers ont permis d’évaluer les paramètres tels que les fréquences et l’indice d’abondance-dominance. Ainsi, grâce à ces paramètres, le diagramme d’infestation a pu identifier les adventices les plus abondantes. L’inventaire a permis de recenser 88 espèces réparties en 72 genres et 37 familles avec 72,72 % de Dicotylédones. Les familles les mieux représentées sont les Poaceae, les Cyperaceae et les Asteraceae. Les plus régulières et abondantes selon nos relevés sont Ageratum conyzoides Linn. et Calopogonium mucunoides Desv. Les riziculteurs ont identifié, Calopogonium mucunoides Desv. comme étant récurrente et nuisible lorsqu’elle n’est pas maitrisée assez tôt.   The disturbance of the environment is at the origin of the destruction of the habitats, it contributes to the loss of the biodiversity and is one of the causes of the change of the flora in a locality. It therefore leads to the transformation of plant associations. The main objective of this study is to research the plant associations in the Banco National Park following village plantations and silvicultural trials due to the search for a methodology specific to African silviculture. To do this, the phytosociological characterization of the former treatment sites and the forest reserve was carried out. The method used is that of synusial phytosociology. The 91 surveys (82 in the former silvicultural treatment sites and 9 in the forest reserve) made it possible to identify 337 species of plants divided into 65 families and 268 genera. The dendrogram resulting from the ascending hierarchical classification of the readings revealed three syntaxa, two of which essentially consist of the readings of the old treatment sites and one of the readings of the forest reserve. No syntaxon contains all the characteristic species of the Turraeantho-Heisterietum association. However, in two syntaxa, the proportion of characteristic species of this association is greater than 50%. 70.59% in the syntaxon to Tarrietia utilis and Cola heterophylla (syntaxon from secondary forests), 52.94% in the syntaxon to Cola chlamydantha and Drypetes chevalieri (syntaxon from the forest reserve). While in the Dacryodes klaineana and Pleiocarpa mutica syntaxon (secondary forest syntaxon), 41% of these characteristic species were recorded. Species characteristic of other forest formations are also poorly represented in the syntaxa (less than 40%). It therefore emerges from this study that Banco National Park remains a forest wi
Dans la plupart des z productrices de riz pluvial de la Côte d'Ivoire notamment le département de Man, les producteurs de riz pluvial sont confrontés aux difficultés telles que l'enherbement.La présente étude vise à contribuer à la connaissance des communautés des adventices et leur degré d'infestation en vue d'une gestion efficiente de ces dernières.La méthode d'approche est une enquête réalisée auprès des riziculteurs et des relevés floristiques sur leurs parcelles ont été réalisés.这些数据允许对参数进行评估,如生长序列和丰度-优势指数。因此,通过这些参数,侵扰图可以识别出最严重的侵袭。本发明可将 88 个物种分成 72 类 37 科,其中 72.72 % 为双子叶植物。代表性最强的科是诗科(Poaceae)、鹅掌楸科(Cyperaceae)和菊科(Asteraceae)。Les plus régulières et abondantes selon nos relevés sont Ageratum conyzoides Linn.Les riziculteurs ont identifié, Calopogonium mucunoides Desv. comme étant récurrente et nuisible lorsqu'elle n'est pas maitrisée assez tôt. 环境干扰是栖息地遭到破坏的根源,它导致生物多样性的丧失,也是一个地方植物区系发生变化的原因之一。因此,它导致了植物群落的变化。本研究的主要目的是研究班科国家公园在村庄植树造林和造林试验后的植物群落,以寻找非洲造林的具体方法。为此,对以前的处理地点和森林保护区进行了植物社会学特征描述。所采用的方法是合生植物社会学。通过 91 次调查(82 次在前造林处理地,9 次在森林保护区),确定了 337 种植物,分为 65 科 268 属。根据读数升序分类法绘制的树枝状图显示出三个句群,其中两个句群主要由老造林地点的读数和森林保护区的读数组成。没有一个句群包含 Turraeantho-Heisterietum 协会的所有特征物种。不过,在两个句群中,该联的特征物种比例超过了 50%。在 Tarrietia utilis 和 Cola heterophylla(来自次生林的合成词群)的合成词群中占 70.59%,在 Cola chlamydantha 和 Drypetes chevalieri(来自森林保护区的合成词群)的合成词群中占 52.94%。而在 Dacryodes klaineana 和 Pleiocarpa mutica syntaxon(次生林 syntaxon)中,这些特征物种占 41%。其他森林地貌的特征物种在合成词群中的比例也很低(不到 40%)。因此,从这项研究中可以看出,班科国家公园仍然是一片生长着 Turraeanthus africanus 和 Heisteria parvifolia 的森林。
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引用次数: 0
Effets Environnementaux et Sanitaires de la Teinture Artisanale à Dianéguela en Commune VI du District de Bamako 巴马科区第六市镇 Dianéguela 手工染色对环境和健康的影响
Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n3p99
A. Toure, F. Maiga, I. Ouattara, Ahamadou Diya, Bourama Camara
Dans le district de Bamako, les cours d’eau sont le milieu récepteur privilégié des rejets des activités de teinture. Ces rejets, non traités sont source de problèmes environnementaux et sanitaires. L’objectif de cette étude est d’analyser les effets environnementaux et sanitaires de la teinture artisanale à Dianéguela en commune VI du district de Bamako. La méthodologie s’est appuyée sur l’observation directe, les enquêtes et l’analyse de certains paramètres qualitatifs de l’eau usée de teinture et des eaux de la rivière de Dianéguela. Par rapport à la turbidité, les résultats font ressortir respectivement 109 UNT pour le point A, 47 UNT pour le point B et 5 UNT pour le point C. La DBO, la DCO, l’oxygène dissous, la couleur, le pH, les orthophosphates, l’arsenic et la conductivité analysés ne répondent pas aux normes maliennes de rejet, ni à la grille d’évaluation relative aux eaux de surface de bonne qualité. Les effets sont la dégradation de la qualité des eaux de la rivière de Dianéguela avec une incidence négative sur l’environnement biophysique et la santé humaine ainsi que les nuisances olfactives. La gestion durable des effluents de teinture à Dianéguela nécessite la réhabilitation du centre de teinturerie, le traitement des eaux par une station d’épuration, la sensibilisation des teinturières, l’application rigoureuse de la règlementation.   In the Bamako district, waterways are the preferred receptors for waste from dyeing activities. These untreated discharges are a source of environmental and health problems. This study aims to analyze the environmental and health effects of artisanal dyeing in Dianéguela in municipality VI of the Bamako district. The methodology was based on direct observation, surveys, and analysis of qualitative parameters of the dyeing wastewater and the waters of the Dianéguela river. Regarding turbidity, the results show 109 NTU for point A, 47 NTU for point B, and 5 NTU for point C, respectively. The BOD, COD, dissolved oxygen, color, pH, orthophosphates, arsenic and conductivity analyzed do not meet Malian discharge standards, nor the evaluation grid for good quality surface water. The effects are degradation of water quality in the Dianéguela river, with a negative impact on the biophysical environment and human health, as well as odor nuisance. Sustainable management of dyeing effluents in Dianéguela requires rehabilitation of the dyeing center, water treatment by a wastewater treatment plant, awareness-raising among dyers, and rigorous enforcement of regulations.
在巴马科地区,水道是染色活动产生的废物的主要接收地。这些未经处理的排放物是环境和健康问题的根源。本研究旨在分析巴马科区第六乡 Dianéguela 手工染色对环境和健康的影响。研究方法以直接观察、调查和分析染色废水和戴内盖拉河水的某些质量参数为基础。在浊度方面,结果显示 A 点为 109 NTU,B 点为 47 NTU,C 点为 5 NTU。所分析的生化需氧量、化学需氧量、溶解氧、色度、pH 值、正磷酸盐、砷和电导率均不符合马里的排放标准或优质地表水的评估标准。其后果是迪亚内盖拉河的水质恶化,对生物物理环境和人类健康造成负面影响,并产生异味。要对戴内盖拉的染色废水进行可持续管理,就必须修复染色中心,由废水处理厂对水进行处理,提高染色工人的认识,并严格执行相关规定。 在巴马科地区,水道是染色活动产生的废物的首选受体。这些未经处理的排放物是环境和健康问题的根源。本研究旨在分析巴马科地区 VI 市 Dianéguela 手工染色对环境和健康的影响。研究方法以直接观察、调查和分析染色废水和迪亚内盖拉河水的定性参数为基础。在浊度方面,结果显示 A 点为 109 NTU,B 点为 47 NTU,C 点为 5 NTU。分析得出的生化需氧量、化学需氧量、溶解氧、色度、pH 值、正磷酸盐、砷和电导率均不符合马里的排放标准,也不符合优质地表水的评估标准。其后果是迪亚内盖拉河的水质下降,对生物物理环境和人类健康造成负面影响,并产生异味。要对迪亚内盖拉的染色废水进行可持续管理,就必须修复染色中心,利用废水处理厂对水进行处理,提高染色工人的认识,并严格执行相关规定。
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引用次数: 0
The Compliance Model as an Instigation for Post-Financial Crisis Efficiency in Corporations 合规模式是金融危机后提高企业效率的诱因
Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n1p157
Magda Ositashvili
This paper examines how the compliance model improves corporate governance and efficiency post-financial crisis. This paper focuses on the goals of the compliance model, the strategies for its integration into corporate governance structures, as well as the results and conclusions. The compliance model prioritizes legal and regulatory compliance, ethical standards, and best practices in corporate governance. This methodology helps organizations prevent wrongdoing, enhance transparency, and build stakeholder confidence. Mixed methods study evaluates the compliance model. First, it reviews the theoretical and practical consequences of the compliance model. Next, a quantitative analysis compares pre- and post-compliance model performance metrics in a sample of firms. Finally, qualitative interviews with key stakeholders assess the impact of the model. This study shows that the compliance approach boosts post-financial crisis corporate efficiency. The approach improves corporate governance, malfeasance, and efficiency. Organizations with a culture of compliance, honesty, and responsibility gain stakeholder trust. The results show that the compliance model can help companies revive their corporate governance practices following financial crises. This methodology reduces risks, ensures legal and ethical compliance, and boosts efficiency and effectiveness. This study emphasizes the role of the compliance model in post-financial crisis corporate efficiency. It highlights the favorable effects of the model on corporate governance and organizational success. The report adds to the corporate governance literature and offers practical advice for companies trying to improve their governance in a complicated business environment.
本文探讨了合规模式如何在金融危机后改善公司治理和提高效率。本文重点阐述了合规模式的目标、将其融入公司治理结构的策略以及结果和结论。合规模式优先考虑遵守法律法规、道德标准和公司治理的最佳实践。这种方法有助于组织预防不法行为、提高透明度和建立利益相关者的信心。混合方法研究对合规模式进行了评估。首先,研究回顾了合规模式的理论和实践后果。其次,定量分析比较了样本公司合规模式实施前和实施后的绩效指标。最后,对主要利益相关者进行定性访谈,评估该模式的影响。本研究表明,合规方法提高了金融危机后的企业效率。该方法改善了公司治理、渎职和效率。拥有合规、诚信和责任文化的组织能够赢得利益相关者的信任。研究结果表明,合规模式可以帮助企业在金融危机后重振公司治理实践。这种方法可以降低风险,确保遵守法律和道德规范,提高效率和效益。本研究强调了合规模式在金融危机后企业效率中的作用。它强调了该模式对公司治理和组织成功的有利影响。报告补充了公司治理方面的文献,为企业在复杂的商业环境中改善治理提供了实用建议。
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引用次数: 0
Perception de la Sanction, Perception de la Justice Sociale et Attitude a l’Egard du Paiement de l’Impot chez les Cefs de Menage d’Abidjan (Cote d’Ivoire) 阿比让(象牙海岸)家庭的惩罚感、社会正义感和纳税态度
Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n1p120
Djako Logon Albert Thierry, Kone Née Yeo Lokotianwa Sali
En dépit de l’importance indéniable des recettes fiscales dans la constitution du budget de l’Etat et, par conséquent, pour le financement des projets d’utilité publique, un nombre de plus en plus élevé de contribuables en Côte d’Ivoire refusent de payer l’impôt en dissimulant leurs biens ou en les déclarant partiellement. La présente étude tente de comprendre cette situation en examinant l’incidence de la perception de la sanction encourue pour fraude ou évasion fiscale et de la perception de la justice sociale sur l’attitude à l’égard du paiement de l’impôt chez les chefs de ménage d’Abidjan. L’enquête porte sur un échantillon représentatif de 350 participants recrutés selon la technique de l’échantillonnage par quota. Les données sont recueillies grâce à un questionnaire et traitées à l’aide du test du « t de Student ». Les résultats obtenus corroborent nos hypothèses. D’une part, les chefs de ménage qui sous-estiment la sanction qu’ils encourent pour fraude ou évasion fiscale sont moins favorables au paiement de l’impôt que ceux qui surévaluent cette sanction. D’autre part, les chefs de ménage percevant une injustice sociale sont moins favorables au paiement de l’impôt que leurs pairs percevant une justice sociale. Ces résultats pourraient aider à l’élaboration de stratégies de sensibilisation plus efficaces pour favoriser la conformité fiscale volontaire.   Despite the undeniable importance of tax revenues in the constitution of the state budget and, consequently, for the financing of public utility projects, an increasing number of taxpayers in Côte d'Ivoire refuse to pay tax by concealing their property or by partially declaring it. This study attempts to understand this situation by examining the impact of the perception of the penalty incurred for tax evasion or fraud and the perception of social justice on the attitude towards paying tax among heads of households in Abidjan. The survey is based on a representative sample of 350 participants recruited using the quota sampling technique. The data are collected through a questionnaire and processed using Student's t-test. The results obtained corroborate our hypotheses. On the one hand, the heads of households who underestimate the penalty they incur for tax fraud or evasion are less favorable to paying the tax than those who overestimate this penalty. On the other hand, the heads of households perceiving a social injustice are less favorable to the payment of taxes than their peers perceiving a social justice. These results may help in the development of more effective awareness-raising strategies to encourage voluntary tax compliance.
尽管税收对国家预算的构成以及公共事业项目的融资具有不可否认的重要性,但在科 特迪瓦,越来越多的纳税人通过隐瞒资产或只申报部分资产来拒绝纳税。本研究试图通过考察阿比让家庭户主对逃税或欺诈行为所受惩罚的看法以及对社会公正的看法对纳税态度的影响来了解这种情况。调查采用配额抽样技术,对 350 名参与者进行了代表性抽样。数据使用问卷收集,并使用学生 t 检验进行处理。结果证实了我们的假设。一方面,低估逃税或骗税惩罚的户主比高估惩罚的户主更不可能纳税。另一方面,认为社会不公平的户主比认为社会公平的同龄人更不可能纳税。这些结果有助于制定更有效的宣传策略,鼓励自愿纳税。 尽管税收对国家预算的构成以及公共事业项目的融资具有不可否认的重要性,但在科特迪瓦,越来越多的纳税人通过隐瞒财产或部分申报财产的方式拒绝纳税。本研究试图通过考察阿比让家庭户主对逃税或骗税所受惩罚的看法以及对社会公正的看法对纳税态度的影响来了解这种情况。调查采用配额抽样技术,对 350 名参与者进行了代表性抽样。数据通过问卷收集,并使用学生 t 检验进行处理。所得结果证实了我们的假设。一方面,低估骗税或逃税所受惩罚的户主比高估惩罚的户主更不愿意纳税。另一方面,认为社会不公正的户主比认为社会公正的同龄人更不愿意纳税。这些结果可能有助于制定更有效的宣传战略,鼓励自愿纳税。
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引用次数: 0
Détermination du Niveau de Contamination en Métaux Lourds (Arsenic, Cadmium, Mercure et Plomb) de Quatre Espèces de Poissons Consommées par les Familles de Pêcheurs de Jacqueville 雅克维尔渔民家庭食用的四种鱼类的重金属(砷、镉、汞和铅)污染水平测定
Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n3p53
Alex Diane Y. S. N’Doua, Magha Ayi M. N. Adjessan, K. Koffi
L’objectif de cette étude était de déterminer le niveau de contamination des éléments traces métalliques (ETM) toxiques (arsenic, cadmium, mercure et plomb) dans des poissons consommés par les familles des pécheurs de Jacqueville, et ce dans le cadre d’une évaluation des risques chimiques liés à la consommation de poissons. Pour ce faire, 72 échantillons de poissons prélevés auprès de 81 foyers enquêtés et repartis entre 4 espèces, ont été analysés par spectrophotométrie d’absorption atomique. Il ressort que les traces des différents métaux existent dans les muscles (chairs) à des taux variables avec un dépassement des critères de comestibilité au niveau de l’arsenic et du cadmium. D’une part, Selene dorsalis avec 1,26 mg/kg, Sarotherodon melanotheron avec 1,33 mg/kg et Chrysichthys avec 1,27 mg/kg sont les poissons les plus contaminés en arsenic. D’autre part, Selene dorsalis avec 0,063 mg/kg et Sardina pilchardus avec 0,054 mg/kg présentent des niveaux de contamination cadmique élevés. Ces valeurs sont supérieures à la limite autorisée (0,05). Le risque pour ces consommateurs peut être réel du fait du caractère cumulatif lié à la toxicité de ces métaux, si les quantités consommées sont élevées.   The purpose of this study was to determine the level of contamination of toxic trace metal elements (TME) (arsenic, cadmium, mercury, and lead) in fish consumed by the families of Jacqueville fishermen, as part of an assessment of chemical risks associated with fish consumption. To do this, 72 fish samples taken from 81 households surveyed and divided between 4 species, were analyzed by atomic absorption spectrophotometry. It appears that traces of different metals exist in the muscles (flesh) at variable levels with edibility criteria exceeded in terms of arsenic and cadmium. On the one hand, Selene dorsalis with 1.26 mg/kg, Sarotherodon melanotheron with 1.33 mg/kg and Chrysichthys with 1.27 mg/kg are the fish most contaminated with arsenic. On the other hand, Selene dorsalis with 0.063 mg/kg and Sardina pilchardus with 0.054 mg/kg present high levels of cadmium contamination. These values are greater than the authorized limit (0.05). The risk for these consumers can be real due to the cumulative nature linked to the toxicity of these metals if the quantities consumed are high.
这项研究的目的是确定雅克维尔渔民家庭食用的鱼类中有毒痕量金属元素(TMEs)(砷、镉、汞和铅)的污染水平,作为与食用鱼类有关的化学风险评估的一部分。为此,研究人员从接受调查的 81 户家庭中抽取了 72 份鱼类样本,分为 4 个品种,用原子吸收分光光度法进行了分析。在肌肉(鱼肉)中发现了不同含量的微量金属,其中砷和镉超过了食用标准。一方面,Selene dorsalis(每千克含 1.26 毫克)、Sarotherodon melanotheron(每千克含 1.33 毫克)和 Chrysichthys(每千克含 1.27 毫克)是砷污染最严重的鱼类。另一方面,Selene dorsalis(每千克 0.063 毫克)和 Sardina pilchardus(每千克 0.054 毫克)的镉污染水平较高。这些数值都高于允许限值(0.05)。由于这些金属的毒性具有累积性,如果食用量大,对这些消费者的风险可能是真实的。 这项研究的目的是确定雅克维尔渔民家庭食用的鱼类中有毒微量金属元素(TME)(砷、镉、汞和铅)的污染程度,作为与鱼类消费有关的化学风险评估的一部分。为此,采用原子吸收分光光度法分析了从 81 户受访家庭采集的 72 份鱼类样本,分为 4 个品种。结果显示,肌肉(鱼肉)中存在不同含量的微量金属,砷和镉的含量超过了食用标准。一方面,Selene dorsalis(1.26 毫克/千克)、Sarotherodon melanotheron(1.33 毫克/千克)和 Chrysichthys(1.27 毫克/千克)是砷污染最严重的鱼类。另一方面,Selene dorsalis(0.063 毫克/千克)和 Sardina pilchardus(0.054 毫克/千克)的镉污染水平较高。这些数值都超过了授权限值(0.05)。由于这些金属的毒性具有累积性,如果食用量大,对这些消费者的风险可能是真实的。
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引用次数: 0
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European Scientific Journal, ESJ
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