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Environmental Accounting in Albania: Current Public Disclosure and the Reality Behind Closed Doors
Get PDFEnvironmental accounting (EA) has become an essential tool for incorporating environmental costs and performance into corporate reporting and decision-making. This paper analyzes the status of EA in Albania, a developing economy and EU candidate, by evaluating the public disclosure of environmental information and the internal practices of EA within enterprises. A content analysis was performed on the websites and financial reports of 100 big Albanian enterprises, in conjunction with a structured survey of 71 managers. Results indicate a substantial disparity between outward reporting and internal practices. Public environmental disclosures are scant; only a limited number of companies release quantitative or financial environmental data, and almost none produce independent sustainability reports, indicating a "gray" reporting environment. Survey results reveal that approximately one-third of organizations have initiated internal environmental accounting practices or sustainability initiatives, albeit without external communication. Significant obstacles hindering the wider implementation of Environmental Accounting encompass constrained financial resources, the absence of regulatory mandates, inadequate stakeholder pressure, and minimal awareness or expertise in sustainable accounting, as noted by prior literature in developing countries. Analyzing the results via stakeholder, legitimacy, and institutional theories indicates that the lack of external pressures and obligatory frameworks has resulted in complacency in disclosure, notwithstanding increasing internal awareness. The research underscores an immediate necessity for enhanced regulatory frameworks, capacity development, and stakeholder involvement in Albania. In aligning with the EU’s CSRD (2022) and global reporting requirements, it is imperative to bridge the divide between public reporting and private practice to enhance corporate transparency and accountability
Upscaling Corporate Governance Principles for Performance of National Sports Federations in Kenya and Beyond
Get PDFThe sports industry in Kenya continues to grow swiftly and emerge as a vibrant and crowd-pulling phenomenon. However, few studies have been conducted on the critical topic of corporate governance principles and the performance of national sports federations. Thus, the research focused on determining the effect of corporate governance principles on National Sports Federations’ performance in Nairobi City County, Kenya. The objectives included evaluating the effects of transparency, accountability, sustainability, and integrity on National Sports Federations’ performance in Nairobi City County, Kenya. The study variables were anchored in the Stewardship theory, Balanced Scorecard theory, and Stakeholder theory. The research utilized both secondary and primary data. The research utilized a descriptive research design to collect data from a sample of 145 federation members: Head of National Team Coaches, Assistant National Team Coaches, and Technical Directors. Semi-structured questionnaires were utilized for data collection. Self-administered Questionnaires were utilized, employing the drop-off and later pick-up approach. Data was analyzed using the Statistical Package for Social Sciences (SPSS). Quantitative data collected was analyzed using multiple regression, descriptive analysis, and Correlation analysis. The study found that accountability, transparency, integrity, and sustainability have a significant positive relationship with the performance of national sports federations in Nairobi City County. Further findings reveal that increased service delivery, customer feedback, employee satisfaction, and financial performance of national sports federations indicate performance. This study recommends the formation of clear corporate governance policies that raise sustainable development in the Kenya sporting sector, federation members to adopt continuous training on best practices of corporate governance, utilize digital platforms for governance practices, national and county government to establish measurable performance indicators to be adopted by national sports federations, consistent monitoring, and evaluation of these performance indicators. These recommendations will help both the national sports federations and the government to increase transparency, accountability, sustainability, and integrity in the sports industry in Kenya
Evaluating the Role of Digital Financial Services in Enhancing Efficiency and Accessibility of Social Safety Net Programs in Bangladesh
Get PDFThis study examines traditional and existing distribution channels and scrutinizes the effects of Digital Financial Services (DFSs) on delivering Social Safety Net (SSN) benefits. Researchers conducted a field study in the Sylhet Division, which is one of the largest digital areas in Bangladesh; however, there has been a large digitalization drive in the Sylhet Division, especially with the Sylhet City Corporation at the forefront of a mission towards a digital Sylhet. The researchers collected data from 100 respondents, including students, entrepreneurs, government officials, teachers, SSN beneficiaries, and local representatives, using a simple random sampling technique. To improve the theoretical foundation, this study reviewed secondary published materials such as journal articles, books, book chapters, and conference papers. The survey data were analysed using SPSS software, with illustrations of the variables and characteristics. The study findings revealed that traditional banking channels for distributing SSN benefits were ineffective owing to higher costs, mismanagement, corruption, and complexity. Hence, the digital means of financial benefits to the beneficiaries of SSNs function well with the complement of faster service, cost-effectiveness, and efficiency. However, privacy threats, lack of technical knowledge, and risk management issues are prime concerns for the effective operation of DFS to accelerate the benefits of SSNs. The study findings will help researchers, policymakers, and beneficiaries, as well as overcome the existing challenges of DFS in effectively providing SSN benefits
Employabilité des diplômés de l’Université Nouveaux Horizons sur le marché du travail à Lubumbashi, RDC
Get PDF Cette étude s’est proposée d’identifier les comportements des diplômés de l’Université Nouveaux Horizons sur le marché du travail à Lubumbashi en RDC, déceler les freins à leur insertion professionnelle et de déterminer les facteurs susceptibles de favoriser le maintien et/ou le développement des compétences traverses acquises par les diplômés de l’Université Nouveaux Horizons. Elle visait également à combler l’écart criant entre l’instruction et l’emploi, en cherchant à savoir comment améliorer la réactivité des programmes de formation professionnelle des jeunes demandeurs du marché du travail. Il s’agissait donc de s’assurer aussi que l’offre des programmes de formation professionnelle reflète l’évolution rapide des attentes des employeurs ainsi que les préférences des diplômés de l’enseignement supérieur et universitaire.
Elle a été réalisée dans la ville de Lubumbashi, pendant la fourchette de temps allant de 2021 à 2023. Elle s’est servie de la méthode d’enquête et l’approche descriptive. Ces méthodes ont été sous-tendues par les techniques documentaire et de questionnaire. Le traitement des données a été effectué grâce à l’analyse de contenu, au coefficient de cramer et au test statistique de différence Chi-deux de Carl Pearson. Sommairement, les résultats de cette étude ont montré que les diplômés de l’Université Nouveaux Horizons sont peu employables par le simple fait qu’ils adoptent, depuis le jour où ils ont été déversés sur le marché de l’emploi, des comportements moins conséquents leur permettant de répondre aux exigences dudit marché, en amorçant les démarches régulières de recherche active ou dynamique de l’emploi, notamment par le dépôt des demandes d’emploi, la mise en place d’une panacée de stratégies de coping ou d’adaptation. D’autres versent même dans l’auto-employabilité (entrepreneuriat). Ils ne se montrent pas beaucoup plus actifs sur le marché du travail, la plupart de ceux auprès de qui les enquêtes ont été menées, versent dans des conduites nonchalantes, caractérisées par une attente totalement passive.
This study aimed to identify the behavior of New Horizons University graduates in the Lubumbashi labor market, identify barriers to their professional integration, and determine factors likely to promote the maintenance and/or development of the cross-curricular skills acquired by New Horizons University graduates. It also aimed to bridge the glaring gap between education and employment by exploring how to improve the responsiveness of vocational training programs for young job seekers. This also involved ensuring that vocational training program offerings reflect the rapidly evolving expectations of employers and the preferences of higher education and university graduates.
It was carried out in the city of Lubumbashi, during the time range from 2021 to 2023. It used the survey method and the descriptive approach. These methods were underpinned by documentary and questionnaire techniques. Data processing was carried out using content analysis, Cramer's coefficient and Carl Pearson's Chi-square statistical difference test. In summary, the results of this study showed that graduates of New Horizons University are not very employable simply because they adopt, since the day they were dumped on the job market, less consistent behaviors allowing them to meet the demands of said market, by initiating regular steps of active or dynamic job search, in particular by submitting job applications, implementing a panacea of coping or adaptation strategies. Others even turn to self-employment (entrepreneurship). They do not appear to be much more active in the labor market; most of those surveyed exhibit a lackadaisical behavior characterized by a completely passive wait
Analyse des Impacts des Activites Anthropiques en Milieu Forestier : cas de la forêt de Dzia landzé et Ouallah aux Comores
Get PDFLe monde végétal intertropical subit d’importantes transformations et destructions de ses écosystèmes, un phénomène qui se poursuit encore aujourd’hui. L’essor démographique a accentué ces changements, notamment par l’intensification des activités humaines telles que les feux et l’agriculture sur brûlis. À l’échelle mondiale, l’expansion agricole est l’un des principaux facteurs de la déforestation. Aux Comores, ce phénomène est particulièrement lié à l’agriculture sur brûlis, aux cultures sous forêt et à l’exploitation du bois d’œuvre. Cet article vise à analyser les impacts des activités humaines sur la couverture végétale. Les quatre îles de l’archipel (Anjouan, Grande-Comore, Mohéli et Mayotte) possèdent chacune une biodiversité unique, mais forment un ensemble écologique interdépendant. L’expansion démographique a intensifié les pressions anthropiques sur le paysage, entraînant une dégradation accrue des milieux naturels. En Afrique de l’Ouest, la gestion des aires protégées est souvent compromise par la faible implication des populations locales, ce qui conduit à des violations des réglementations et à l’occupation illégale de ces espaces. Face à la nécessité de préserver ses ressources naturelles, le gouvernement comorien a mis en place des aires protégées, comme la forêt de Dzialandzé et celle de Ouallah, situées respectivement dans les parcs nationaux de Mont Ntringui (Anjouan) et de Mzékukulé (Mohéli). Les changements d’occupation des sols varient selon les milieux et résultent de multiples facteurs. Ces transformations ont de lourdes conséquences sur la biodiversité et les processus écologiques, notamment le cycle des nutriments et celui de l’eau. Il est donc essentiel d’analyser l’évolution du couvert végétal face à l’intensification des activités humaines dans ces environnements.
The intertropical plant world is undergoing significant transformations and ecosystem destruction, a phenomenon that continues to this day. Demographic growth has exacerbated these changes, particularly through the intensification of human activities such as fires and slash-and-burn agriculture. Globally, agricultural expansion is one of the main drivers of deforestation. In the Comoros, this phenomenon is particularly linked to slash-and-burn agriculture, forest-based farming, and the exploitation of timber resources. This article aims to analyze the impact of human activities on vegetation cover. The four islands of the archipelago (Anjouan, Grande Comore, Mohéli, and Mayotte) each have a unique biodiversity but form an interdependent ecological unit. Demographic expansion has increased anthropogenic pressures on the landscape, leading to greater degradation of natural environments. In West Africa, the management of protected areas is often compromised by the weak involvement of local populations, which frequently results in non-compliance with regulations and the illegal occupation of these spaces. In response to the need to preserve its natural resources, the Comorian government has established protected areas, such as the Dzialandzé forest and the Ouallah forest, located respectively within the Mont Ntringui National Park (Anjouan) and the Mzékukulé National Park (Mohéli). Land-use changes vary depending on the environment and are driven by multiple factors. These transformations have severe consequences on biodiversity and ecological processes, particularly the nutrient cycle and the water cycle. It is therefore essential to analyze how vegetation cover evolves in response to the proliferation of human activities in these environments
Factors associated with the non-use of modern contraception in the Djougou-Copargo-Ouaké health zone in 2024
Get PDFIntroduction: Family planning remains underutilized in sub-Saharan Africa, despite its contribution to reducing maternal and infant mortality. In Benin, the prevalence of modern contraception among women in union increased from 3% in 1996 to 12% in 2017-2018, according to the EDSB-V, a progress still insufficient to reach optimal coverage. This study aims to identify the factors explaining the low use of modern contraceptive methods in the Djougou-Copargo- Ouaké health zone. Materials and methods: A descriptive and analytical cross-sectional study with prospective data collection was carried out among women of childbearing age (15-49 years) residing in this health zone and meeting the inclusion criteria. A multivariate analysis was performed to identify factors associated with non-use of modern contraceptive methods. Results: The prevalence of use of modern contraceptive methods was 12.01%. Several factors were associated with low use of modern contraceptive methods: desire to have children (OR = 0.039; p= 0.001), low level of knowledge about contraceptive methods (OR = 1.88; p = 0.048), lack of awareness of their benefits (OR = 25.93; p = 0.001) and no experience of unwanted pregnancy (OR= 2.07; p = 0.039). Conclusion: These results underline the need to raise awareness of modern contraception and to promote the enrolment and retention of young girls in the education system in order to improve their access to contraceptive methods and promote better family planning
Teaching Magnetism to Preschoolers through ICT: An Early Childhood Science Approach
Get PDFThis publication aims to explore the introduction of scientific concepts during preschool age, focusing specifically on the natural sciences and the concept of magnetism. The properties and types of magnets were chosen as the central theme based on the children’s interests. The educational process began with a series of structured activities designed by the educator, followed by the integration of Information and Communication Technologies (ICT), including educational software and interactive tools used by the children. A key element of the approach was the creation of an improvised story-a fairy tale scenario-that served as a springboard for the implementation of the activities. Through the use of ICT, children were encouraged to explore and verify the concepts of magnetism and magnet properties. The use of these digital tools played a crucial role not only in reinforcing previously acquired knowledge but also in introducing new technological challenges that further enhanced the educational process. In conclusion, the integration of storytelling, hands-on activities, and ICT in teaching magnetism at the preschool level demonstrates the effectiveness of technology in enhancing engagement, understanding, and knowledge retention in early childhood science education. The evidence indicates that the integration of structured educational activities with Information and Communication Technologies (ICT) proved to be an effective approach for enhancing preschool children’s conceptual understanding of magnetism. Increased engagement and active participation were observed, as storytelling and play-based methods facilitated the comprehension of core scientific concepts, such as the properties and types of magnets. ICT tools supported experiential learning by enabling children to explore, experiment, and verify acquired knowledge. Improvements were noted in observation skills, the formulation of simple hypotheses, and the ability to draw basic conclusions. Overall, the pedagogical design-enriched through the use of digital technologies, yielded positive learning outcomes and contributed significantly to the development of early scientific thinking within a preschool education context
Aspects diagnostiques et thérapeutiques de la fistule de l’ouraque dans un hôpital rural peu équipé : à propos de 7 cas
Get PDFIntroduction : Le but de cette étude était de décrire la démarche diagnostique et thérapeutique de la fistule de l’ouraque en milieu peu équipé. Patients et méthode : Il s’est agi d’une étude transversale observationnelle menée à l’Hôpital de l’Ordre de Malte d’Elavagnon, de Novembre 2019 à Octobre 2021 (24 mois), incluant les patients pris en charge dans le service de chirurgie dudit hôpital pour fistule de l’ouraque. Le diagnostic était de présomption clinique. La confirmation diagnostique était per-opératoire. Résultats : Sept cas, tous de sexe masculin ont été enregistrés. L’âge moyen des patients étaient de 7 ans (extrêmes : 4 ans et 11 ans). L’écoulement intermittent d’urines par l’ombilic était le principal signe fonctionnel (5cas / 71,4%). Les autres signes fonctionnels étaient la tuméfaction ombilicale (2cas / 28,6%) et l’ombilic humide (2cas / 28,6%). La manœuvre de recherche d’écoulement d’urines par l’ombilic était positive dans tous les cas. Le traitement était chirurgical. Il avait consisté en la résection du trajet fistuleux emportant une collerette vésicale. Une sonde vésicale était mise en place par voie urétrale pour cinq à six jours post-opératoires. Les suites opératoires étaient simples chez tous les patients. Conclusion : La fistule de l’ouraque est une affection non exceptionnelle. Son diagnostic en milieu rural est clinique. Le traitement est chirurgical et le pronostic est bon.
Introduction: This study aims to describe the diagnostic and therapeutic approach of urachus fistula in a poorly equipped environment. Patients and method: It was an observational cross-sectional study conducted at Malte Order Hospital of Elavagnon, from November 2019 to October 2021 (24 months), including patients managed in the surgical department of this hospital for urachus fistula. The diagnosis was clinically presumptive. Diagnostic confirmation was intraoperative. Results: Seven cases, all males, were registered. The mean age of the patients was 7 years (extremes: 4 years and 11 years). Intermittent discharge of urine from the umbilicus was the main symptom (5 cases / 71.4%). Other symptoms were umbilical swelling (2 cases / 28.6%) and wet umbilicus (2 cases / 28.6%). The research on urine flow through the umbilicus was positive in all cases. The treatment was surgical and consisted of resection of the fistulous pathway with the removal of a bladder flange. A bladder catheter was inserted through the urethra for five to six days after surgery. The postoperative course was simple in all cases. Conclusion: Urachus fistula is not an exceptional condition. Its diagnosis in rural areas is clinical. The treatment is surgical and the prognosis is good
État des connaissances sur Borassus aethiopum Mart. en Afrique de l’Ouest : revue bibliométrique
Get PDFLa présente revue bibliométrique avait pour objectif d’analyser la production scientifique sur Borassus aethiopum, en mettant en lumière les acteurs majeurs et les tendances thématiques. Dans cette étude, la base de données The Lens a été utilisée pour télécharger le fichier contenant les publications relatives à cette espèce en Afrique de l’Ouest, couvrant la période de 2006 à 2025. Le logiciel VOSviewer a été employé pour l’analyse des métadonnées et la représentation graphique des réseaux de coopération entre les co-auteurs, les pays, et les institutions de recherche, ainsi que pour l’analyse de la co-occurrence des mots-clés. La recherche a permis d’identifier 1 484 études, révélant une dominance de l’Inde, du Nigeria et du Bénin en matière de publications. L’Université d’Abomey-Calavi, l’Université Nangui Abrogoua et l’Université Joseph Ki-Zerbo sont les leaders en nombre de publications. Les chercheurs les plus prolifiques sont Achille Ephrem Assogbadjo, Aristide Cossi Adomou et Kolawole Valère Salako. L’analyse des co-occurrences de mots-clés indique une diversification des approches disciplinaires, avec une prédominance des domaines tels que la biochimie, la pharmacologie, l’écologie et l’ethnobotanique. Les résultats de cette revue mettent en évidence les acteurs clés de la recherche sur cette espèce et permettront d’orienter de futures recherches.
This bibliometric review aimed to analyze scientific production on Borassus aethiopum, highlighting major contributors and thematic trends. In this study, the Lens database was used to download records of publications concerning the species in West Africa, covering the period from 2006 to 2025. The VOSviewer software was applied to analyze metadata and to generate visual representations of collaboration networks among co-authors, countries, and research institutions, as well as keyword co-occurrence analysis. The study identified 1,484 publications, revealing a publication dominance from India, Nigeria, and Benin. Leading institutions in terms of publication volume include the University of Abomey-Calavi, Nangui Abrogoua University, and Joseph Ki-Zerbo University. The most prolific researchers were Achille Ephrem Assogbadjo, Aristide Cossi Adomou, and Kolawole Valère Salako. Keyword co-occurrence analysis demonstrated a diversification of disciplinary approaches, with predominant fields including biochemistry, pharmacology, ecology, and ethnobotany. The results of this review shed light on the key actors in research on this species and will help guide future research directions
Conceptual Formation of Curvature in the Logic of Art: An Educational Mathematical Approach
Get PDFThis article investigates how curvature, commonly examined in differential geometry, functions as a conceptual and visual bridge between mathematics and the arts. Focusing on its presence in both abstract artworks (e.g., Kandinsky, Pollock) and architectural design (e.g., Gaudí), the study analyzes how mathematical curves such as parabolas, sinusoids, and exponential spirals are embedded in artistic compositions. Rather than treating curvature as a purely technical metric, the study presents it as a perceptual and compositional tool that structures form, evokes emotion, and communicates symbolic meaning. The paper introduces readers to core geometric principles underpinning curvature and their visual and compositional applications in art, aiming to make these concepts accessible to non-specialist readers. Employing case studies of historical and contemporary artworks, it highlights how mathematical patterns manifest intuitively in artistic practice. Key implications include the potential for curvature to foster interdisciplinary education, particularly through STEAM learning models that integrate science, technology, engineering, the arts, and mathematics. This approach encourages enriched classroom engagement, deeper visual literacy, and a broader appreciation of form as both analytic structure and expressive language