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Following the request of the Department of Accounting Sciences of the Université du Québec à Trois-Rivières, concerning the project of implementing online the course CTB1066: introduction to financial accounting, the author undertook to carry out a research work to this effect and to develop a pedagogical tool which will be put online in order to support the students' learning. The tool in question consists of a series of fifty questions with four multiple choices each, and covers various topics from the book entitled "La comptabilité et les PME" by McMAHON, DESLAURIERS, GOSSELIN. The topics of the book that were covered by the author are the following: - Chapter 1: Fundamental concepts of accounting and the balance sheet - Chapter 6: Accruals - Chapter 7: The spreadsheet, closing entries and reversals. The research work resulted in an analysis of the different learning theories and pedagogical strategies, of the link between these and ICT in the university environment.

Conceptualizing and defining culture has been an arduous task and even more so designing cultural policies that link the contributions of citizens and their realities based on the conception of what is understood by cultural and creative industries. Historically, Ecuador did not have a national cultural system that brings together cultural institutions and despite this reality, there have been spaces for dialogue to conceptualize culture, learn about cultural rights and seek mechanisms to design community-based cultural policies from that base. Consequently, after long debates and citizen demands to have a cultural regulation that protects and fulfills the cultural rights of every citizen, on December 30, 2016 the Organic Law of Culture is published in the Official Gazette No. 913. From the Law, the regulations to it are issued, an opportune moment to know what are the cultural rights, the object and scope of the law. Finally, as a result of the enactment of the law, research on Ecuador's cultural and creative industries is increasing. Debates that analyze concepts, achievements, benefits and contributions.

International and national institutions, whether public or private, operate with rules and procedures that are sometimes specific to some of them. In order to ensure their proper functioning, all these institutions must respect these rules and procedures by setting up an adequate system and an efficient control. The objective of the audit in these institutions is to obtain reasonable assurance about whether the financial statements presented for audit are free from material misstatement. To reach this opinion, the auditor relies on his professional judgment, which he develops following various analyses and work carried out within the audited organization. It is therefore necessary to be able to justify an overall opinion, based on the aggregation of elementary information with highly variable characteristics. Thus, the results of our investigations have enabled us to organize the content of this report into three main parts. The first part will present the EDF in general, the second will set out the theoretical and documentary framework and the third will deal with the audit risk in the financing of EDF projects.

The services provided by biodiversity are today subject to strong pressures. To remedy this situation, the ECCAS States have opted for a regionalization of efforts to ensure the sustainable management of the ecosystems of this forest massif. This involves a sectoral approach characterized by the establishment of normative, organic, technical and strategic frameworks that govern the action of institutions dedicated to the harmonization of forestry policies.

The African hazelnut is a multipurpose species of the African dense forests. It produces seeds that are regularly collected and marketed by local populations. However, the valorization of this NTFP is hampered by lack of knowledge on its reproductive traits, production potential, regeneration mechanisms and commercial prospects. Given the current and potential importance of Coula edulis, we undertook a study on this under-exploited species. The objective was to improve the knowledge of this "minor" species. Among the essential results, it appears that: (1) C. edulis is used as a subsistence strategy by the populations, above all for their own consumption and possibly for an income that remains marginal. (2) The minimum flowering diameter observed is 10.6 cm while the regular fruiting diameter is 23 cm. (3) Seven frugivorous species were involved in the dispersal-predation of C. edulis fruits on the ground. Aerial layering showed that it is feasible to produce C. edulis plants in a shorter time.

Based on a qualitative study based on (50) semi-directive interviews with emigrants from Nefzaoua1 (Tunis), this article witnesses a renewed interest in the issue of identity construction through emigration. Thus, in a paradoxical context (being and becoming/ country of origin and foreigner), many young Tunisians experience an existential dilemma and difficulties in defining themselves, in putting their identities into words. Emigration takes on its meaning as an in-depth work of personal development. The purpose of our work is to contribute to show that the awareness of the miserable situation in the country of origin and the difficulty of the individual realization, incites the young people to turn their glances towards the foreigner for the foundation of an identity looked for outside the national territory. This study shows that when identity is weakened and uncertain, young people tend to cling to whatever they can. And indeed, emigration or the lost dream of an identity can appear as a privileged destiny and a defense mechanism to have a certain stability in the definition of self.

Every year there are some 20 million low birth weight babies, born prematurely or with prenatal growth defects, especially in less developed countries. They contribute significantly to the high rate of neonatal mortality, the frequency and geographical distribution of which corresponds to that of poverty. Low birthweight and preterm births thus contribute to high rates of neonatal and infant mortality and morbidity. Low birth weight represents 24 cases out of 222 cases hospitalised in neonatology, i.e. 21.6% in the Walikale General Reference Hospital. Our study is prospective over a period of 6 months from 1 November 2016 to 1 May 2017 in the neonatology department of the Walikale General Referral Hospital. Our sample is composed of 48 low birth weight neonates who were hospitalized in neonatology during our study period. At the end of our study we found that outside cities where incubators are available, low birth weight infants and more precisely premature infants can be raised properly.

This study focuses on reading textbooks in the 6th grade. The objective of the research is to take stock of the current situation in terms of the choice and use of reading textbooks; it is a question of taking stock of the "strategies" used by French teachers in the 6th grade to select and use their reading textbooks. This study aims, among other things, to draw the attention of decision-makers (in the field of education) to the need to value the textbook like other didactic tools by giving it the place it deserves, both in the initial and ongoing pedagogical training of French teachers. Then, information about the French textbook will circulate better and usefully among the various partners in the education system (political decision-makers, educational authorities, administrative officials, teachers, pupils and parents).

In Togo, the national health policy mentions malaria as a public health problem. The revised 2011-2015 NSP with a projection to 2017 for the fight against malaria is part of the implementation of the PNDS. The objective of this work is to contribute to the improvement of this program through a critical analysis of the elements of its design and implementation. The results obtained show that the program's objectives, strategies and activities are in line with the health needs of users in terms of access to care, treatment and prevention of malaria. However, some shortcomings were observed in the formulation of the program's objectives and strategies. In terms of implementation, nearly three-quarters of the planned activities have been started and more than half of them have been completed. Malaria prevention practices are a priority for the control of this scourge in Togo. The contents of communication in the fight against malaria and the means of prevention should take into account the socio-demographic realities and the life habits of the population groups.

This study has an original character, in Madagascar, where the old and scarce literature reports only laboratory studies. The study took place from 30 March to 31 May 2015. The inspection of organs and muscles was done in compliance with the regulatory texts. The total number of goats inspected was 306. After examination of their livers, 101 were seized by F. gigantica; the prevalence of these seizures was 33%. Other pathologies observed were paramphistomosis 72.34%, echinococcosis 14.89%, abscesses: liver 6.38%, neck muscles 4.25% and pancreas 2.13%. The results show that the farming method is extensive, which is a practice related to the location and maintenance of the slaughterhouse. The importance of this economic loss from goat fasciolosis is far from negligible. It can be explained by the nature of liver seizures, of 284,673.2 Ariary in two months. The prevalence of distomatosis of 33% is relatively high, where it is necessary to improve the mode of breeding and the infrastructure of the slaughterhouse, followed by the management of F. gigantica, in order to avoid such an economic loss.

This study analyses the priority of tourism in the local economy and the reasons for the decline of rice cultivation in this area. It also analyses the impact of the loss of rice-growing and natural areas. This work shows that tourism plays an important role in the socio-economic life of the commune of Diembéring. This tourism, which was installed in last position, has ended up becoming the driving force of the local economy. This situation has, in fact, allowed for the proliferation of human settlements through the evolution of buildings. As a result, tourist activities have become the real consumers of rice-growing areas in the commune of Diembèring. However, the decline in rice cultivation in this commune of 237 km² with only 3/4 of habitable space due to its island nature, has environmental and socio-economic impacts that deserve to be addressed in order to meet the challenge of sustainable development of the commune.

This book reveals the chronological deformation of language and its power of plasticity and infinity. By its power of evocation, it can suggest at the same time life and death, misery and happiness. It can even make us see the void, the nonsense and the gap. We see in this research how language tends to be replaced by inner monologue and silence. Then, a synthetic approach is made that underlines the similarity between The Marriage of Figaro and Endgame, with the aim of justifying the reason of their rapprochement and to simplify the application of an analytical approach. The book also discusses the language mechanisms in The Marriage of Figaro, which contribute to the comical and even tragic aspect of this play. It also highlights the verbal and paraverbal decay in Samuel Beckett's Fin de partie. We will also see how Beckett showed the notion of incommunicability through the mechanisms of language and how the Beckettian writing tends tirelessly to resist between drama and comedy and to put the reader in an obsessive ignorance and still continue to attract him until the end of the play.

Diggers, meaning "diggers," are people who are interested in exploring man-made underground structures. Modern digging is a youth subculture and needs its own mythology, legends and even some kind of quasi-religion. The leader of Russian diggers Vadim Mikhailov, the founder and leader of the international and Russian "Diggers" movement, is considered to be the founder of the "Inner World" Digger philosophy. The philosophy of "Inner World", according to Vadim Mikhailov, is the "foundation and concentrator of life of a modern man" in the conditions of underground space and underground time. The basis for this philosophy is the idea of our planet as the Hollow Earth.Diggers are convinced that the Hollow Earth theory, together with the philosophy of the "Inner World", is a science, a myth, an emerging religious cult, and esoteric knowledge.

The archaeoepic of pre-dynastic Rus is a new topic actively developed by historians, archaeologists and linguists. The so-called barbarians - the unbaptized Vikings, the ancient Goths and Celts - already had runes. Ancient Egypt and Assyria, seized years before Christ and Noah, had their own console. Why can not it be formed in pagan Russia without any foreign Greeks? Besides, it was the runes, the signs carved on something, that were the alphabet of our Viking neighbors. In various sources there is a disappearing Slav...Bede the Venerable (672-735) - author of the first book history of England, Anglo-Saxon monk, theologian, scholar, historian, one of the highest schools of middle Europe, a saint, canonized by the Roman church in 1899. Bede happens to have writings devoted to virtually all areas of Christian knowledge - commentaries on the books of Scripture, works on history, chronology, grammar, the foundations of verse, works on the analysis of the world and the "nature of things.How are these two topics related?

"From clicks to conversions: the definitive guide to e-commerce strategies" is the book that every online business owner should have in their virtual library. In its pages you will find a complete and practical guide to increase your online sales and transform your clicks into real conversions.This book is the culmination of years of experience in the world of e-commerce, combining the best practices and strategies that have proven to be effective in today's market. You will learn how to optimize your online marketing campaigns, how to improve the user experience on your website and how to convert visitors into loyal customers.With real case examples and practical advice, this book is perfect for anyone who wants to improve their online presence and increase their sales. If you're ready to take your business to the next level,"From Clicks to Conversions" is the book you need.Don't wait any longer! Get your copy now and start turning your clicks into real sales today.

The Security Council plays an important role in the admission of a member state. In the case of Palestine, in order for it to become a full member, the Secretary General must transmit this request to the Security Council and at least nine of its 15 members must vote in favour of it. The territory is not a state in the sense of international law, but its current status is that of an observer entity at the UN General Assembly, where it is represented by the Palestine Liberation Organisation.

Long considered a marginal issue, return migration is now at the heart of international relations studies. The objective of our research is to analyze the contribution of the GIZ/CIM Migration for Development Program (MDP) in supporting the return and reintegration of migrants in Cameroon. It is clear that, despite its financial and technical support, the PMD's contribution remains insufficient given its relatively low level of deployment and its insignificant impact on the reintegration of migrants in Cameroon. In addition, some endogenous and exogenous constraints limit the action and participation of this German mechanism. Finally, in order to better manage this geopolitical issue, a mechanism for raising awareness and coordinating the actors involved in this field of public action should be put in place. We also suggest a reform of the migration policy, a reinforcement of institutional capacities, an improvement of the legal-administrative and economic environment in order to favor a greater involvement of the diaspora in Cameroon in the perspective of co-development.

Thymolipoma is a rare, slow-growing, benign tumour that can occur at any age, regardless of gender. This lesion develops in 81% of cases in the anterior and inferior mediastinum. Its pathogenesis remains poorly understood. Despite its large size, the thymolipoma remains asymptomatic for a long time and is usually discovered incidentally on a chest X-ray. Its radiological expression, although quite evocative on the different imaging modalities, can sometimes pose certain diagnostic difficulties. MRI, thanks to its better contrast resolution, makes it possible to compensate for the inadequacies of CT and to distinguish thymoplipoma from other fatty masses such as lipoma, teratoma and liposarcoma. MRI also plays an important role in the assessment of resectability and appears to be more effective in detecting signs predictive of malignancy. The diagnosis of certainty is based on the anatomopathological study of the surgical specimen. The only curative treatment is surgical removal, usually by sternotomy. The evolution is generally spectacular, marked by a clear clinical improvement and a low risk of recurrence.

Positive psychology is a stream that focuses on the conditions and processes involved in the development and optimal functioning of individuals, groups and institutions (Gable & Haidt, 2005). Its approach to the classification, evaluation and development of character strengths appears to be particularly relevant in the pedagogical and educational fields to address self-knowledge and existential development with young people. The present research, a pilot phase of a larger project, shows how a character strengths assessment and development tool was created and implemented in a special education classroom based on current research in positive psychology. It then assesses the benefits and impacts of such an approach.

The empire of Ghana collapsed in the middle of the 12th century, and a century later the empire of Mali was born. This period is remembered by historians as the "obscure" century. What happened during this century, Youba Bathily, a Malian historian, goes into the secrets of oral traditions. After his publication on the period before the empire of Ghana and his second publication on the empire of Ghana, the researcher reveals the situation of the Sahel-Sudan on the eve of the empire of Mali.

In this book, you will find a theoretical background about the value of experiential learning in any discipline, but especially in law. This study is part of the Doctoral Thesis "Learning outcomes in civil matters for the achievement of professional competencies in undergraduate law students. Local and international references", developed by Dr. Lizette Adriana González Gómez, a professor at the Universidad Mundo Maya, campus Campeche, Mexico. Here are developed pedagogical, psychological and philosophical references that support the topic to be discussed.

It is by taking a step back from the daily events and by taking as a basis, the significant time in the evolution of the Moroccan economy 2005-2014, that this collection of these chronicles (Volume 1) was written. The objective of these chronicles is to better understand a Moroccan economy in turmoil, to highlight the challenges and pitfalls that await it, to draw attention to the deviations that threaten it and to share the economic and political limits that are supposed to ensure its growth and development. All the columns, articles and contributions are essentially economic and, in some respects, political and social, in view of their interferences and entanglements.

This study is the result of the concerns, reflections and experiences throughout the three supervised internships: I (observation), II and III (regency), mandatory requirements for completion of the Degree in Geography, Distance Learning modality (EaD), Pombal - PB, offered from the agreement between the State University of Paraíba (UEPB) and the Open University of Brazil (UAB), in the middle of that course (2020-2021). It is also worth mentioning that these internships were carried out remotely due to the pandemic (Covid-19) declared by the World Health Organization (WHO) on March 11, 2020. The supervised internships were extremely important, as they provided the opportunity to experience the classroom, even if remotely, and, above all, the difficulties that a teacher may encounter. Thus, it can be said that the possibilities and challenges that the internship experience can contribute to the training process of the geography teacher are immeasurable.

In the 19th century, Europe was experiencing a cultural revolution in which Beethoven's music and Hegel's philosophy were two important expressions. Both sought to liberate music and thought from the limitations of the past and to explore new possibilities for human expression. The combination of Beethoven's music and Hegel's philosophy remains a powerful testimony to the capacity of human creativity to change the world.Hegel, through his aesthetic philosophy, argued that art should be an expression of human freedom and objective truth. He believed that art had the capacity to transform culture and society, and that it should be a constant search for perfection and innovation. On the other hand, Beethoven challenged the conventions of his time and created a new musical language that was characterized by its expressiveness, originality and complexity. Through his compositions, he explored themes such as freedom, passion and the struggle against adversity. Works such as the Heroic Symphony, the Fifth Symphony and the Ninth Symphony are considered masterpieces of classical music, with a great social and cultural impact.

The present research work was carried out at the Litoral Sur Experimental Station "Dr. Enrique Ampuero Pareja" of the Instituto Nacional Autónomo de Investigaciones Agropecuaria (INIAP), in the Department of Plant Protection, Entomology Area, with the objective of developing a mass rearing method for the parasitoid Hambletonia pseudococcina and verifying its efficacy in the field.Several hosts such as squash, potatoes, sweet potatoes and beans were used to develop a method of rearing and multiplication of the banana mealybug Dysmicoccus texensis, which were infested with five ovisacs and 50 nymphs.

The purpose of this paper is to analyze whether we are facing a new configuration of State Responsibility, when the effectiveness of access to adequate housing as an economic and social human right is demanded.For this purpose, the decisions of the Supreme Court of Justice of the Nation -CSJN- in Argentina and the responsibilities assumed before the International Human Rights System are taken into account.

Celiac disease is an autoimmune disease characterized by intolerance to gluten in genetically predisposed individuals. It is evoked on clinical and biological grounds and confirmed by serological tests and histology. It generally has a favorable evolution. The gluten-free diet is the treatment for this pathology. It allows the restoration of endoscopic lesions and consequently the improvement of the deficiency syndrome. However, its evolution can be enamelled by complications of which the most dreadful remains the lymphomatous transformation. Compliance with the gluten-free diet is therefore a major therapeutic objective to ensure a good quality of life and avoid complications.

As information technology advances, as well as communication, the emergence of an interactive behavior model is driven. In view of this, this paper aimed to investigate the use of fanpages (specifically Facebook) as a digital marketing tool by financial operations companies, and the companies Visa and Nubank Brazil were selected. Posts from the aforementioned social network were analyzed in a qualitative way using post categorization and content classification. The results obtained show that both companies use Facebook fanpage as a digital marketing tool, however, they differ in the strategy of user posts on the fanpage: Nubank leaves the fanpage completely open for user posts, a reason that seems to provide more interactions, while Visa leaves its fanpage closed. In relation to the content direction of the posts, Visa and Nubank focus more on advertising, while Nubank focuses more on information content.

In this report, we first carried out an analysis of the existing situation, which enabled us to take stock of GIS software, DBMS, the available budget, human resources and geographical data, and to analyse the needs and make proposals. We then moved on to the actual implementation phase of the GIS: "health care provision in the Libreville-Owendo health region" of Gabon. In this phase, we defined the overall architecture of the system, modelled the spatial information system, chose the tools (RDBMS, Map Server, Web Server, GIS client software, Webmapping software) and developed the Webmapping interface.

The reconstruction of the social fabric in Côte d'Ivoire, which is a guarantee of reconciliation and cohesion between the country's sons and daughters, is struggling to take hold after the post-electoral crisis of December 4, 2010 to April 11, 2011. And this, despite the efforts of the current government, national and international organizations and the political class. The objective of this study is to analyze the factors that contribute to the establishment of a permanent cohesion among the youth in their ethnic and political differences in Côte d'Ivoire in general, and in particular in the villages of the Ebrié natives of Abidjan (Abobo-Baoulé and Anonkoua Kouté). The results of the study focus on the levels of social cohesion erosion, i.e., the mechanisms of rejection of social cohesion projects, the actors that influence the adherence of social actors to social cohesion projects, and the levels of failure of policies for rebuilding the social fabric. This book is a guide for post-conflict reconstruction policies.