Bücher veröffentlicht von Our Knowledge Publishing

The book "Accounting and Financial Perspectives: Exploring Evolution and Challenges in the Business Environment" is a book that addresses a wide range of topics related to accounting and finance in today's business context. With a practical and evidence-based approach, the book offers a comprehensive view of the transformations and challenges faced by organizations in this field. Throughout its chapters, the book examines key topics such as the influence of digital transformation on the accounting and finance sector, the importance of forensic auditing in fraud prevention and detection, and new trends in financial management. In addition, it explores topics such as the analysis of corporate profitability, the challenges of internal auditing in the digital era, environmental accounting as a tool for sustainable management, and financial risk management in the enterprise.

This book covers the theoretical and practical foundations of corporate financial diagnosis, a dynamic analytical tool that facilitates decision-making for all its users. The book enables readers (students, professionals and others) to understand the objectives, tools and approach of corporate financial diagnosis in the OHADA region. The Organization for the Harmonization of Business Law in Africa (OHADA) comprises the following countries : Benin, Burkina Faso, Cameroon, Central African Republic, Chad, Comoros, Congo, Congo D.R., Côte d'Ivoire, Gabon, Guinea, Guinea Bissau, Equatorial Guinea, Mali, Niger, Senegal and Togo all share the same accounting system. As financial diagnosis is based on accounting information, SYCOHADA, which comes from the word SYSCOA "Système Comptable Ouest Africain" (West African Accounting System) created in 1998, was the obvious choice. Corrected exercises enable readers to grasp the objectives and approach of financial diagnosis of a company in the OHADA region. Financial diagnosis is essential for validating a company's strategic options.

The proposed work focuses specifically on how managers, pedagogues and teachers evaluate the entrance of the visually impaired individual in Regular Education and the opinion of students and parents involved in the process. In this sense, the inclusion process of all individuals is discussed from a historical contextualization. We seek to understand the limits and possibilities of the implementation process of a policy in action, aiming at the removal of barriers to learning. The data revealed the challenges and the real conditions of the Institutions in relation to the following aspects: The historical background of the exclusion process and the reflections on current education, the thinking of managers, pedagogues, students and parents regarding the inclusion process, and the devices used in the classroom for the inclusion of all. The study revealed the advances and contradictions in view of the complexity of the inclusion of blind or low-vision students in regular education. It is understood that any kind of difference that is a reason for isolation and not active participation of the student in the activities proposed in the classroom should require a pedagogical rethinking aimed at valuing differences.

At 5.30pm on 11 January 2013, the French President took to the podium to announce that France was going to war in Mali. This marked the start of the Serval military operation. It came as a surprise to many commentators, for whom there was no reason to expect such a declaration. A few days earlier, François Hollande was still maintaining that France would not intervene directly against the jihadists in northern Mali. How can this decision be explained, and to what extent is it a "surprise"? The author has delved into the 'black box' of the State, personified in the figure of a President who is master of the decision. But we often forget that behind a State and its leader lies a whole range of actors and institutions with different and sometimes conflicting rationales. Investigation and analysis of the decision-making process for France's entry into the war in Mali.

The objective of any business is to ensure its long-term survival while seeking better management of its activities. To achieve this, companies need to apply appropriate management strategies and techniques. Good management of a multinational or community structure such as the Central Bank of West African States necessarily requires mastery of its accounting information system, as it lies at the heart of the management of any company.

The adequate management and use of information enables the creation of a competitive differential for organisations in their respective markets. Managing it strategically will therefore provide organisations with the creation of competitive advantages. In addition, information is able to add value to products and services offered to the market, supporting a strategic and marketing positioning of the company (LOPES, 2010). The study presented in this work is based on field research conducted with 562 entrepreneurs of small-sized companies in Minas Gerais, from the sectors of Commerce, Civil Construction, Industry and Services, aiming to identify their willingness to share strategic information. The "Factor Analysis" technique was employed in the process of analysing the collected data so as to understand to which macro and micro environment dimensions entrepreneurs presented greater or lesser consent/disposition to share information.

The present book brings as a theme of study the performance of the agencies for the confrontation of organized crime in the State of Santa Catarina, aiming to verify how the combat is performed from the operations carried out, the means of proof used and the main challenges faced. For this, it is used the deductive method of thought and the monographic procedure, with bibliographic and documentary research technique. It presents the advance of organized crime in the world and in Brazil, exposing its baggage of reprovable facts and describes the retrospective of the current legislation on the subject. It also reports the concept of criminal organization and the main means of evidence existing in Law No. 12.850/13. Finally, the key point of the work was reached, the institutional integration for the confrontation of criminal organizations in the State of Santa Catarina. Therefore, it exposed the criminal organizations present in the state and how they act, as well as the operations of the authorities to face them. In conclusion, it is found that the Public Ministry and the Civil Police operate together, elaborating a task force from the means of evidence.

The Democratic Republic of the Congo is a potentially wealthy country, and this reality attracts decision-makers to focus on the mining sector, which is still not working, while neglecting other sectors that could generate profits for the state budget. Stricken by the financial and monetary crisis since 2016, with a variation in GDP of -2.80% in 2016 and -4.59 in 2017, we were obliged to show decision-makers one of the sectors where the Tax is volatilizing, this is how we made our contribution to the Congolese Nation.

This work contains simple tools and explanations for understanding and implementing training within a company. The process adopted is a logical sequence for setting up, monitoring and evaluating a training project for employees, from training engineering to post-training evaluation. This document can be used as an introductory guide for anyone responsible for setting up a training plan within a company, following the various logical stages to be adapted according to the company's structure.

We can define "crossing" as the act or effect of crossing, of passing through; transpassing. This collection of articles goes through a trajectory of research and work in the field of Clinical Psychology as possibilities of citing moments and stories of clinical evolution and/or clinical cases that sought within the subjective look of the evaluator and subject of construction and under construction, a passing on of fluid contents to other people who need or seek possibilities in clinical research. The articles listed here are moments lived and enriching experiences that sought to find in each demand a direction of evolution within the individual and/or collective possibilities. The work was carried out with commitment seeking a collection among a series of studies.

The triangle of financial development, human capital and economic growth is a combination used in this paper to show a stimulating impact on improving the economy in the West African Economic and Monetary Union. The aim of this thesis is to show that human capital has a positive impact on growth by stimulating financial development. Three tests were used to demonstrate this triangle. Using a panel VAR model for annual data from 1995 to 2013, the first test shows that the primary school enrolment rate and health spending significantly influence the development of the financial system in the union. The second test shows that primary school enrolment and health expenditure have no significant effect on growth. However, analysis of the variance decomposition shows that there is a weight of around 1% to 3% between human capital variables and growth. The third test shows the positive and significant impact of human capital on growth through the financial development channel, as well as the impact of financial development on growth through the human capital channel.

In a context of increasing development of the Internet and demands from users, digitisation and dissemination of information must respond to the challenges created by these developments. To do this, the documentalist and archivist must scan the information contained in the paper document using a scanner, use formats that are suitable for digitising and exporting data, and finally export this information to different sites in different formats, with the author's permission within the framework of the law, of course. As a result, digitisation and the dissemination of information are affected by a number of issues, including strategic, legal and IT issues. These issues are themselves linked to a number of problems, such as the protection of data through coding and the choice of formats, the protection of copyright through the laws governing it and, finally, links through partnerships with various sites for the distribution of digitised documents, as well as various libraries and documentation centres.

The present research work was carried out in the facilities of the Young Living Academy school located in the Chongón parish, Guayas province, from October to January. The use of organic sources increases water absorption by the plant, improves physical conditions and does not contaminate the soil. Organic production benefits producers by acquiring a good profitability in the farms, and consumers because they obtain a product of excellent quality, which complies with food safety.By using bat guano in the cultivation of peppers, the flowering stage occurs at 50 days, the height of the plants, the number, length and diameter of the fruits, is considerably higher than other treatments under study, increases the yield per plot and yield per hectare,In other words, it is a complete fertilizer, an ecological and organic fertilizer which contains ammonia, uric acid, phosphoric, phosphoric, oxalic, carbonic acid, 2% nitrogen, 15% phosphorus and 2% potassium so that the plants can develop satisfactorily.Five treatments were used in the trial, with four replications.

If for some Ebola is a ridiculous name, a game to make the public laugh or even the so-called business, see even: Bizarre Epidemic. Officially located in Africa as defined by Ivorian comedians, for me Ebola represents fear ... suffering ... pity ... despair ... tears ... loneliness ... abandonment ... the end of kindness and the suppression of African hospitality. Ebola is well and truly a reality, as I experienced it for the entire time it was raging in my country, Guinea and Liberia. As close as I could get to the real thing, at the bedside of the sick, with the families and communities affected, I was able to see at first hand the reality and the damage that this accursed and nasty virus caused to my family and neighbours. In this account of my 2 years' experience in the fight against Ebola, I have seen and learnt," says the Fighter.

The Casamance crisis is a historic conflict rooted in Senegal's political history. One of the oldest conflicts in sub-Saharan Africa, it has pitted the Senegalese state against a separatist movement demanding political independence for its region since the 1970s. Like most conflicts in Sub-Saharan Africa, this one is characterized by its regional dimension, by the various economic and political motivations of the rebellion, and by the recurrent failures of policies aimed at resolving it...

Active belt surveillance around ebola recoveries was carried out in Guinea as a pilot project in 2016. Several organizations supported the Guinean Ministry of Health for this project. As the coordination of these activities is not the most perfect in the world, we approached the healers, the first beneficiaries, to get their perception of this coordination. The work will try to give a proposal of coordination to improve these interventions, specifically in the prefecture of Boké. The eye that describes has had expertise in implementing not only this project, but several other post-Ebola programs in Guinea.

Due to the state of the green areas of the Guayaquil - Chongon road, I decided to carry out my thesis on the development of an agronomic management plan, carrying out surveys in neighbouring towns along the aforementioned road because I wanted to involve the thoughts of the inhabitants along the road. The results were most encouraging as the citizens are willing to cooperate in the matter of caring for, maintaining and giving their opinion on the main factors of development of the road, which will be of great help in the future when the agronomic management plan is introduced to other roads in the country.

This report aims to understand how two different foreign law contexts - French and Swiss - interfere in the mobilization of undocumented migrants' cultural capital. This capital includes their knowledge of languages, cultural assets acquired before and after settling, and diplomas acquired in their country of origin. Two hypotheses guided our analysis: the first, the existence of a typical portrait of undocumented migrants in each context, and the second, the assumption that undocumented migrants mobilize their cultural capital more easily in one of these contexts. To meet this demand, in addition to a documentary analysis, seven interviews were conducted with undocumented migrants on both sides of the Franco-Genevan border, 4 in France and 3 in Geneva. Our main findings were the characterization of two typical portraits of undocumented migrants in each context, and the effects of these two legal contexts on the unequal performance of the cultural capitals of each typical portrait. We found that undocumented migrants are more likely to use part of their cultural capital in Switzerland.

Founded in France by the philosopher Théodore Jouffroy (1796-1842), spiritualist psychology postulates a free intelligence that overdetermines the will. According to Jouffroy, this will is a characteristic of the human spirit, whose object is the discovery of its finality as a being. For everything has a purpose, and it is through observation and reason that this is achieved. The philosopher also notes that observation and reason lead to absolute knowledge, which he defines as the true, the beautiful and the moral good. Théodore Jouffroy, a pupil of the metaphysician Victor Cousin (1792-1867), agreed with Cousin that "reason descends from God and inclines towards man" (Fragments philosophiques, 1826). Research into spiritualist psychology had many detractors, including a certain Auguste Comte. But Jouffroy's contemporary, Louis Bautain (1796-1867), another pupil of Cousin's, in title 2 of his chapter 1 on experimental psychology, writes: "the spiritual world is regulated by laws like the material world."

Introduction: Mindfulness-based interventions and positive psychology are the subject of much psychological research. Both approaches have been shown to improve quality of life and reduce anxiety, depression and ruminative symptoms (Kabat-Zinn, 1982; Lyubomirsky, 2008). The literature now tells us that chronic illnesses can encourage the emergence of this type of symptomatology (Thombs et al., 2006) and have an impact on patients' quality of life (Erpelding et al., 2009). Objective: In this study, we propose to evaluate the effect of these two types of approach on quality of life, anxiety, depression and ruminations in a population of patients with chronic illness. Method: A total of 8 participants suffering from chronic illness were divided into two groups. Results: Statistical analysis revealed no significant effect of the two interventions on the variables measured. Conclusion: Despite the lack of significance, our results are encouraging.

Without self-discipline, all the motivational teachings and time management strategies in the world will never be effective. You can keep playing with words like change, effort, courage, no excuses, the desire to improve, be persistent and set goals for everything you want. It's easy to say these words, but it's an arduous task to get you to do them. In short, it's easier said than done. Don't get me wrong; motivation is a wonderful thing. It's what gets us to the front row of life, but self-discipline is the only thing that will keep us there once the excitement dries up. This ground-breaking and authoritative book highlights the latest discoveries in neuroscience, quantum physics, neurobiology, belief biology, neuroplasticity and even the science of habits to help you boost your self-discipline 'muscle' so you can achieve anything without limit.

This collection of articles looks at how the Moroccan French-language magazine "TELQUEL" dealt with an event that marked the news in Morocco in 2011, namely the February 20 movement. This protest movement, which originated in digital social networks, is still present on the Moroccan media scene, prompting many journalists to take a stand on the demands of its activists. We took it upon ourselves to examine a number of markers of subjectivity, notably person deictics, subjective adjectives and adverbs, found in the editorials of journalist Karim BOUKHARI and in the comments of other journalists. This study revealed an absolute commitment on the part of the editorialist to support this movement. However, the positions taken by the magazine's various journalists were not necessarily homogeneous.

The theme of this study concerns the evaluation of the level of application of basic maternity standards in the KARISIMBI Health Zone. Data were collected using descriptive, statistical, comparative and analytical methods. The aim was to assess the level of application of basic maternity care standards. In an attempt to answer the research question, 4 hypotheses were put forward: the level of application of the standards of a basic maternity hospital in relation to human resources is unsatisfactory; the level of application of the standards of a basic maternity hospital in relation to infrastructure is unsatisfactory; the level of application of the standards of a basic maternity hospital in relation to material resources is unsatisfactory; the level of application of the standards of a basic maternity hospital in relation to the choice of drug management is unsatisfactory.

Nearly fifteen years after the World Wide Web established itself as a mass medium, the characteristics and methods of online writing are still the subject of debate: web journalism, conceived as a continuation of paper journalism where the medium has simply been changed, does not yet offer a convincing economic or journalistic model. For this reason, it is no longer necessary to think of it as a continuation of the press, but as a medium in its own right which, like radio and television, has its own codes and limits.

In Africa as elsewhere, climate change has become an international concern and a truth that cannot easily be ignored. To combat this phenomenon, a range of regulatory and incentive tools have been put in place. Among them, one form (incentive tools) seems to stand out: Payments for Environmental Services (PES). PES are often presented as an innovative and particularly promising instrument for conserving ecosystems, and are supposed to provide solutions to the shortcomings of traditional conservation and preservation tools. However, the effectiveness of PES is linked to a number of issues. The aim of this paper is to identify how the PES mechanism works, and the factors that determine its success or failure, in order to draw lessons from these experiences. This dissertation is part of the Integrated Water Resources Management and Payments for Environmental Services (IWRM-PES) research project, which is developing knowledge with a view to finding efficient responses to minimising the effects of climate change in the Tensi basin.

The present work examines the constitution of the electorate by political parties in South Kivu in the DRC, where multipartyism appears as multi-tribalism. I focus on the mechanisms of persuasion and the strategies used by party structures and/or their candidates in electoral campaigns to secure the loyalty of "partisan" political predispositions and thus lead voters' inclinations to preference on the electoral market through propaganda stimuli (conjunctural force) combined with heavy variables. In this context, research into the nature of electoral participation and the behaviour of candidates in the structuring of popular support by competing parties in the same electoral district remains unanswered. This analysis is based on partisan functions to identify the type of conviction of candidates in the quest for the electorate, including their productions, in the first instance, and to highlight the degree of legitimacy and/or illegitimacy that is formed between mandates and their mandates in the second instance, along two axes. The restoration of the partisan landscape brings this work to a close.

The second-hand car market is booming, with two-thirds of French people preferring second-hand vehicles to new ones. Over 500,000 vehicles were sold between January and March 2006. The automotive market may be sluggish, but the second-hand sector is in good health. More than 5,300,000 vehicles were sold in 2005, two and a half times as many as manufacturers managed to sell new. This long-standing phenomenon is growing. Today, 60% of all drivers have bought their cars second-hand. All vehicles are sold between private individuals, with six out of ten second-hand cars sold between private individuals without a professional intermediary. Economics includes a large number of theoretical markets in its models, but few of them deal with the second-hand market. Yet this market is gradually taking on a predominant role in the economy, and in some sectors, such as the car market, it can overtake the traditional market (the primary market). This market is characterised by the heterogeneity of its products, but also by the presence of asymmetric information. This is because...

The primary mission of the law is to eradicate conflict in society, or at least to mitigate it. In keeping with this logic, CEMAC legislators are relentless in their efforts to avoid social conflicts, particularly banking disputes, but practice is different. To this end, dispute resolution has become an urgent necessity. Through the mechanisms put in place by the legislator, as soon as a dispute arises, two avenues of resolution are open to the parties to the dispute: the extrajudicial route and the judicial route. With regard to the out-of-court settlement of banking disputes, CEMAC law recognizes only banking arbitration and banking mediation, as the other alternative dispute resolution methods are ill-suited to the particularities of the banking sector. It should be noted that private justice is liberal, less costly, rapid and confidential, but remains fragile because enforcement of the award or mediation agreement is only effective through the intervention of the judge.

Profitability imperatives can lead companies to share, re-use and commercialise data. I decided to take a particular interest in the data obtained from connected objects, because these are now invading our wrists, homes and offices, and are helping to bring about a profound change in our society. I wanted to look at the questions raised by the use of these objects in their early days. What do they tell us about ourselves? What legal rules exist to date concerning respect for privacy? Has there been any case law? Who can use the personal data collected by these objects? For what purpose? A number of fears will be expressed, often linked to the lack of clarity surrounding the use of this data by companies. We will also attempt to identify recommended solutions for respecting users' privacy and securing their data, while proposing an action plan for implementing them.

The Democratic Republic of Congo, a country with diverse resources, has been experiencing a crisis for several decades now, with no concrete way out. On the contrary, the crisis continues to make headlines both inside and outside the country. At the same time, the country is experiencing an influx of programs aimed at change, without the people's daily lives being able to demonstrate this. Faced with such an antinomic situation between the various politico-social projects and the persistence of the crisis, many voices are tirelessly raised to decry the misery of the Congolese people. Far be it from us to give an exhaustive description of this multifaceted and systemic crisis facing the country. However, we must point out that the repeated failures of all attempts to rebuild the nation should provide food for thought for the Congolese elite.