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Perception de la Sanction, Perception de la Justice Sociale et Attitude a l’Egard du Paiement de l’Impot chez les Chefs de Menage d’Abidjan (Cote d’Ivoire)
Get PDFEn 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
A Critical Study of Matthew 18:15-18 in New Testament Greek and Selected Akan Mother-Tongue Translations: Implication for Peace-Making in Ghana
Get PDFRecent global research reveals a world characterised by increasing fragmentation, diminished peace, and mounting risks for future generations. Diverse conflicts, ranging from familial to national issues, persist, even among individuals sharing the same faith. In Africa, nations like Cote d’Ivoire, the Democratic Republic of Congo, Burundi, Rwanda, the Central African Republic, and Sierra Leone grapple with severe consequences of conflicts. In Ghana, pockets of ethnic discord impact education, healthcare, and social services, prompting the emigration of skilled professionals. Despite ongoing peace efforts in Ghana, effective approaches are crucial. With over 70% of Ghanaians identifying as Christians, contextualising peace-making within sacred texts becomes imperative. In this exploration, the study delves into a biblical approach, specifically scrutinising Matthew 18:15–18 through exegetical analysis in Greek language and mother-tongue hermeneutics. These approaches reveal a convergence between the biblical author’s original meaning conveyed in the Greek language and its interpretation in the mother tongue. The paper advocates private conflict resolution to avoid gossip, involving witnesses if needed and church leaders if the issue persists. Disciplinary measures may be necessary, emphasising personal dignity and adherence to God’s will. The paper significantly contributes to conflict resolution knowledge, providing valuable insights for fostering peace in Ghana and beyond
Dépression Postnatale en Milieu Hospitalier (Natitingou, Bénin)
Get PDFObjectif : Calculer la prévalence et identifier les facteurs associés à la dépression post-natale chez les accouchées de l'hôpital de zone (HZ) de Natitingou en 2023 à l’aide d’un outil de dépistage déjà testé dans d’autres communes du Bénin afin d’apprécier la possibilité d’une adoption générale de celui-ci dans la pratique clinique par les sages-femmes. Il s’agit de l’échelle Edinburgh Postnatal Depression Scale (EPDS).
Méthodes : Étude transversale à visées descriptive et analytique menée de janvier à juillet 2023 en milieu hospitalier chez les nourrices de tous âges accueillis dans le service de gynécologie obstétrique de l’Hôpital de Zone de Natitingou, ayant donné leur consentement éclairé. Un recrutement exhaustif de ces dernières a été la technique d’échantillonnage. La variable dépendante étant la présence d’une dépression postnatale mesurée avec l’échelle Edinburgh Postnatal Depression Scale (EPDS).
Résultats : Au total, 238 accouchées ont été incluses. La prévalence de la dépression postnatale mesurée avec l’EPDS était de 18,1%. L’âge moyen des participantes étaient de (26,34 ± 6,38 ans) avec des extrêmes de 14 et 45 ans. Les facteurs étaient associés étaient : les difficultés existentielles (p=0,004), le climat difficile avec le conjoint (p=0,007) et le sentiment de tristesse après la naissance de l’enfant (p=0,020).
Conclusion : La dépression post-natale existe chez les mères nourrices au Bénin. L’échelle Edinburgh Postnatal Depression Scale (EPDS) se montre efficace pour un dépistage en milieu hospitalier. Son adoption revêt un grand intérêt pour le dépistage clinique rapide et fiable. Des études de validation dans l’une ou plusieurs de nos langues locales est à entrevoir pour en faciliter d’avantage l’utilisation
Objective: To calculate the prevalence and identify the factors associated with postnatal depression among women giving birth at the Natitingou zone hospital (HZ) in 2023, using a screening tool already tested in other communes in Benin, in order to assess the possibility of its general adoption in clinical practice by midwives. The tool used was the Edinburgh Postnatal Depression Scale (EPDS).
Methods: Descriptive and analytical cross-sectional study conducted from January to July 2023 in a hospital setting among breastfeeding mothers of all ages admitted to the obstetrics and gynecology department of the Hôpital de Zone de Natitingou, who had given their informed consent. The sampling technique used was exhaustive recruitment. The dependent variable was the presence of postnatal depression measured with the Edinburgh Postnatal Depression Scale (EPDS).
Results: A total of 238 newborns were included. The prevalence of postnatal depression was 18.1%. The mean age of participants was (26.34 ± 6.38 years) with extremes of 14 and 45 years. The associated factors were: existential difficulties (p=0.004), a difficult climate with the partner (p=0.007) and feelings of sadness after the birth of the child (p=0.020).
Conclusion: Postnatal depression exists among nursing mothers in Benin. The Edinburgh Postnatal Depression Scale (EPDS) has proved effective in hospital screening. Its adoption is of great interest for rapid and reliable clinical screening. Validation studies in one or more of our local languages are needed to facilitate its use
Analyse Satiale de Population de Furcifer labordi dans la Reserve Spéciale d’Andranomena, Morondava-Madagascar
Get PDFFurcifer labordi est une espèce de caméléons uniquement connue dans quelques localités de la partie occidentale de Madagascar. Son aire de distribution est restreinte entre les fleuves Tsiribihina et Fiherenana. Nous avons réalisé des recherches pour comprendre sa distribution écologique et spatiale dans la Reserve Spéciale d’Andranomena. Des investigations ont été menées dans les habitats proche et loin de cours d’eau, à la lisière et l’intérieur de la forêt et dans la forêt relativement intacte et celle en régénération. Nos résultats ont révélé que cette espèce se répartit uniformément dans les différents types d’habitats. Autrement dit, sa distribution horizontale n’est pas influencée ni par la dégradation de l’habitat, ni par le cours d’eau. La couverture de la canopée et la repartition des plantes selon la hauteur de l’extérieur vers l’itérieur de la forêt sont des paramètres qui influencent cette distribution horizontale. Les oiseaux (six espèces) et les serpents (quatre espèces) prédateurs ne provoquent pas de perturbation sur F. labordi et n’influencent pas sa distribution horizontale. Cette dernière n’est pas aussi influencée par l’abondance en insectes disponibles. La hauteur du perchoir utilisé varie beaucoup, elle n’est pas cependant liée, ni à la classe d’âge ni au sexe. F. labordi ne présente en général aucune préférence particulière quant au choix de plante utilisée comme perchoir. Il en est de même pour la hauteur et les DHP de plantes perchoirs. L’espèce emploie similairement les parties des plantes disponibles et ne présente pas de préférence particulière. Toutes les classes d’âges ont été observées et ne présentent pas de préférence particulière en terme de types d’habitats. Nos résultats suggèrent que la répartition restreinte de cette espèce pourrait être dû à la disparition de son habitat.
Furcifer labordi is a species of chameleon only known from a few localities in the western part of Madagascar. Its distribution area is restricted between the Tsiribihina and Fiherenana rivers. We carried out research to understand its ecological and spatial distribution in the Andranomena Special Reserve. Investigations were carried out in habitats near and far from watercourses, at the edge and interior of the forest and in relatively intact and regenerating forest. Our results revealed that this species is evenly distributed across different habitat types. In other words, its horizontal distribution is not influenced either by habitat degradation or by the watercourse. The cover of the canopy and the distribution of plants according to height from the outside to the inside of the forest are parameters that influence this horizontal distribution. Predatory birds (six species) and snakes (four species) do not cause any disturbance to F. labordi and do not influence its horizontal distribution. The latter is not as influenced by the abundance of available insects. The height of the perch used varies a lot, however it is not linked to age class or sex. F. labordi generally shows no particular preference regarding the choice of plant used as a perch. The same goes for the height and DBH of perching plants. The species uses available plant parts similarly and shows no particular preference. All age classes were observed and do not show any particular preference in terms of habitat types. Our results suggest that the restricted distribution of this species could be due to the disappearance of its habitat
Surveillance in the Digital Age
Get PDFPurpose: As technology advances, electronic devices have become ubiquitous among individuals of all backgrounds. From mobile phones to computing devices, people rely on these tools on a daily basis for both personal and professional purposes. The presented research seeks to investigate the extent to which individuals are being monitored in the digital realm and identify solutions to safeguard citizens from the threat of mass surveillance.
Findings: In the modern era, it is common for people to utilize various devices for a multitude of purposes, such as search engines and social networks. However, many are unaware that the information they share online is not always erased from cyberspace. This study aims to shed light on how this data is obtained and utilized and the potential risks humanity faces if privacy is not safeguarded in the digital age.
Research limitations/implications: The objective of this research is to thoroughly examine the current scientific literature, studies, and articles regarding the perils of surveillance in the digital era. The paper aims to highlight the challenges associated with combating surveillance. In the concluding section of the analysis, a concise set of recommendations will be provided, which are crucial to uphold in order to safeguard individuals' constitutional rights in the face of the potential ramifications of streamlined surveillance.
Originality/value: In today's digital age, it has become almost universal for people to communicate through electronic devices in cyberspace, whether for work or personal purposes. Unfortunately, this environment is often not secure, and automated surveillance models can be used to acquire people's data without their knowledge or consent. This raises serious concerns about privacy and the protection of fundamental human rights. That is why it is essential to conduct research that sheds light on the means of surveillance and explores ways to fight against it
The Issue of Podcast Effectiveness in Higher EducationA Case Study of the University of Georgia
Get PDFThe podcast, originating in 2001 in the U.S. and later expanding globally, challenges traditional media with its customizable content. Podcasts distinguish themselves by affording listeners the agency to curate content to their preferences, a departure from the prescriptive nature of conventional media. Comparable to having a bespoke show tailored to individual interests, podcasts have emerged as a sophisticated and customizable avenue for content consumption. This article explores the transformative role of podcasts in higher education in Georgia, investigating their developmental stages, diverse perspectives, and implications for the education system. With four main objectives, the research first examines divergent perspectives on podcast integration in higher education. It then presents qualitative and quantitative findings on podcast impact, focusing on comparative statistical research in Georgia and developed countries. Additionally, the study evaluates the effectiveness of podcasts as instructional tools and their contribution to the learning process. Lastly, it explores student preferences, seeking to understand why students favor podcasts over traditional courses and analyzing the implications of this shift. Revealing a prevalent interest among students, the study shows that they not only express interest but also independently integrate podcasts into their learning practices. The positive impact on student knowledge levels, as indicated by the survey, adds valuable insights to the evolving relationship between podcasts and education in Georgia
The Effect of Innovation on Competitiveness in the Food Processing Industry of Cameroon: A Mediating Effect of Quality Management
Get PDFWith the intensification of national and global competition, the focus of companies is now on how to achieve competitive advantage. With globalisation, Cameroon’s industry is facing specific difficulties such as unchecked competition from imports, internal weaknesses in output, low technology acquisition as well as poor links between industry and the institutional sector, making competition a problem for them. This led to the foundation of studies on innovation and competitiveness, but at this point, there are still inconclusive results. This paper focuses on examining the effect of innovation on competitiveness in the food processing industry of Cameroon, with a specific emphasis on the mediating effect of quality management. This study adopted the cross-sectional research design for its investigation. The primary source of data was used for this study, as it was current. This primary data was collected through the distribution of questionnaires to the respondents. Innovation in this study was captured in terms product, process, market, and organisational innovations. Quality management on the other hand was captured in terms of commitment to quality, employee involvement, customer focus, process monitoring, incentives, and recognition. In relation to competitiveness, the study focused on productivity, output growth, and market share. Data was collected from 335 managers of food processing companies drawn randomly after stratification from a population of 2564 food processing companies operating in Cameroon. This includes Douala, Yaounde, Ngaoundere, Buea, Bafoussam, Maroua, and Bertoua with 201, 40, 34, 3, 30, 17, and 10 as corresponding sample proportions respectively. Inferential statistics was used during the analysis of the data, specifically using Baron and Kenny’s approach of testing the mediation hypothesis. Based on the results, there were traces of positive and significant direct effects of product, process, and organisational innovations on competitiveness. On the other hand, market innovation was insignificant. In terms of the indirect effect, the study revealed a partial mediation of quality management in the effect of product innovation on competitiveness. Quality management, however, had no mediating role on other dimensions of innovation (process, market, and organisational) and competitiveness
La Politique Économique en Débat : Une Approche Critique
Get PDFCet Article est une analyse critique des politiques économiques depuis 1945. Il s’articule autour de quatre moments clefs :
De 1945 à 1980 : le keynésianisme, connaissant son apogée aux années 1940 et 1960, commence à s’essouffler depuis le début des années 1970, laissant place à une contre-révolution libérale.
De 1980 à 2008 : Une pensée post-consensus de Washington nourrit les critiques contre les thérapeutiques proposées par les institutions de Bretton Woods et remet en question l'hégémonie doctrinale de ces dernières.
Le monde après la crise financière de 2008 : malgré des politiques de relance budgétaires temporaires, un nouveau consensus pour la rigueur budgétaire s’installe.
L’économie mondiale depuis la COVID : le keynésianisme renaît de ses cendres avec le retour des plans de relance, alors que le monde peine à rembourser sa dette COVID. Récemment, les politiques de normalisation monétaire s’imposent.
This article is a critical analysis of economic policies since 1945. It revolves around four key moments:
From 1945 to 1980: Keynesianism, reaching its peak in the 1940s and 1960s, started to decline in the early 1970s, giving way to a liberal counter-revolution.
From 1980 to 2008: A post-Washington Consensus thinking fueled critiques against the proposed therapies by Bretton Woods institutions and questioned their doctrinal hegemony.
The world after the 2008 financial crisis: Despite temporary budgetary stimulus policies, a new consensus for fiscal austerity emerged.
The global economy since COVID: Keynesianism rises from the ashes with the return of stimulus plans, while the world struggles to repay its COVID debt. Recently, policies for monetary normalization have come to the fore
Emplois des Femmes et Conditions de Vie des Ménages dans les Provinces de Bujumbura et Gitega, Au Burundi
Get PDFContexte : Au Burundi comme ailleurs, la femme est vouée à plusieurs occupations dont la participation à l’activité économique. Cette activité est exercée tantôt chez elle au foyer, ce qui est généralement le cas lorsque les enfants sont en bas âge, tantôt en dehors du foyer. L’importance de l’activité économique de la femme peut être analysée à travers la contribution qu’elle apporte au ménage dont l’objectif ultime est d’améliorer les conditions de vie du ménage. Cependant, rares sont les travaux qui ont abordé la problématique de l’activité de la femme sous cet aspect, ce qui justifie la nécessité d’explorer le lien entre le type d’emploi de la femme et les conditions de vie de son ménage. Objectif : l’objectif de cet article est d’analyser le rapport entre le types d’emploi de la femme et les conditions de vie de son ménage dans les provinces de Bujumbura et Gitega au Burundi. Méthodes : A partir des données de l’Enquête intégrée sur les conditions de vie de ménage, (EICVMB -2019/2020), le modèle logit a été utilisé pour mesurer l’effet du type d’emploi de la femme sur les conditions de vie de son ménage. La variable dépendante est « conditions de vie du ménage » a été construite à partir de sept variables que sont : fréquentation d’une école formelle, la pauvreté alimentaire, la couverture en assurance maladie, le statut d’occupation du logement, la possession d’un compte bancaire, appartenance à une tontine ou une association d’entraide mutuelle et le niveau de vie du ménage. Les conditions de vie du ménage ont été qualifiées de « défavorables » si le ménage connaît au moins quatre (04) privations parmi les sept domaines. Résultats : Les résultats de l’estimation ont révélé que le fait pour une femme d’avoir un revenu élevé ou très élevé accroît la probabilité de son ménage d’être dans des conditions de vie favorables. En outre, le niveau d’instruction de la femme va de pair avec l’accroissement des conditions de vie de son ménage.
Background: In Burundi as in other countries, women are dedicated to several occupations including participation in economic activity. This activity is sometimes carried out at home, which is generally the case when the children are young, and sometimes outside the home. The importance of women's economic activity can be analyzed through the contribution they make to the household, the ultimate objective of which is to improve the living conditions of the household. However, few studies have addressed the issue of women's activity from this aspect, which justifies the need to explore the link between the woman's type of employment and the living conditions of her household. Objective: the objective of this article is to analyze the relationship between the types of employment of women and the living conditions of their household in Bujumbura and Gitega provinces in Burundi. Methods: Using data from the Integrated Survey on Household Living Conditions (EICVMB -2019/2020), the logit model was used to measure the effect of the woman's type of employment on living conditions. The dependent variable is “household living conditions” was constructed from seven variables which are: attendance at a formal school, food poverty, health insurance coverage, housing occupancy status, possession of a bank account, membership in a tontine or a mutual aid association and the standard of living of the household. The living conditions of the household were qualified as “unfavourable” if the household experiences at least four (04) deprivations among the seven areas. Results: The estimation results revealed that the fact of a woman having a high or very high income increases the probability of her household being in favorable living conditions. In addition, the level of education of the woman goes with the increase in the living conditions of her household
Explores the Relationship between Organizational Culture and Organizational Performance in the Bangladeshi Microfinance Sector: Organizational Innovation is a Mediating Factor
Get PDFThe purpose of this study is to explore the relationship between organizational culture and organizational performance, whereas organizational innovation focuses as a mediating variable in the microfinance organization in Bangladesh. The current study looks at the relationships between organizational culture, organizational performance, and organizational innovation plays mediating factor role. The study used a self-administered questionnaire using a five-point Likert scale. The data were collected from 300 middle and senior managers and considered top fifty microfinance organizations in Bangladesh. The hypotheses and connections between the constructs were empirically tested using structural equation modeling (SEM) along with the partial least squares (PLS) approach. The findings indicate that organizational culture is favorably and significantly related to organizational innovation and firm performance. Organizational innovation has a strong positive impact on organizational performance. Organizational innovation, on the other hand, mediates the indirect relationship between organizational culture and organizational performance. The study's findings indicate that executives and policy-developers should focus on business culture and organizational innovation in addition for increasing efficiency and maintaining a competitive advantage