European Scientific Journal, ESJ最新文献

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Structural Evolution and Its Implication for the Emplacement of Gold Deposit in the Central Part of Burkina Faso, West Africa 西非布基纳法索中部金矿床的构造演化及其影响
European Scientific Journal, ESJ Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n3p213
Gomdebzîigè Ernest Ouedraogo, Nicolas Kagambega, Sâga Sawadogo, H. G. Zongo, Madi Ouedraogo, M. Lompo
{"title":"Structural Evolution and Its Implication for the Emplacement of Gold Deposit in the Central Part of Burkina Faso, West Africa","authors":"Gomdebzîigè Ernest Ouedraogo, Nicolas Kagambega, Sâga Sawadogo, H. G. Zongo, Madi Ouedraogo, M. Lompo","doi":"10.19044/esj.2024.v20n3p213","DOIUrl":"https://doi.org/10.19044/esj.2024.v20n3p213","url":null,"abstract":"In order to constrain the structural evolution in the central part of Burkina Faso and its implication for the emplacement of gold deposits, we undertook a structural mapping by coupling Landsat and aeromagnetic images interpretation to outcrop and core mapping followed by laboratory work. This approach reveals that the structural architecture in this locality mainly results from dextral transcurrent progressive deformation due to a NW-SE trending major stress. This architecture is similar to the Riedel-Tchalenko model. Initially, the dominant normal stress created an E-W constriction resulting in the development of N-S shear corridors. Subsequently, the tangential stress that took over this generated the progressive development of simple dextral shear zones with a NE-SW orientation that are locally taken up by ENE-WSW dextral shear bands associated with the Riedel's R structures. As a result of the cooling of the crust, we are witnessing the formation of sinistral NW-SE and dextral NNE-SSW strike-slip faults, respectively, which corresponds to Riedel's R' structures and Tchalenko's P structures. The development of NW-SE pre-Eburnean shear zones, particularly the N-S shear corridors, is synchronous with the circulation of gold-bearing fluids through the zone. However, the intersections of these directional corridors create zones suitable for gold concentration. Within these zones, ductile-brittle deformation following the emplacement of the shear bands has facilitated the remobilization and concentration of gold-bearing fluids within rocks with the appropriate rheological conditions. This is the case for Toega gold deposit. \u0000  \u0000 ","PeriodicalId":12225,"journal":{"name":"European Scientific Journal, ESJ","volume":"94 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140477753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Exploring the Phenomenon of Timelessness in Morocco: Insights from Paul Bowles and Other Travel Writers 探索摩洛哥的永恒现象:保罗-鲍尔斯和其他旅行作家的启示
European Scientific Journal, ESJ Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n2p46
M. Jouay, K. El Fouadi
{"title":"Exploring the Phenomenon of Timelessness in Morocco: Insights from Paul Bowles and Other Travel Writers","authors":"M. Jouay, K. El Fouadi","doi":"10.19044/esj.2024.v20n2p46","DOIUrl":"https://doi.org/10.19044/esj.2024.v20n2p46","url":null,"abstract":"This article aims to explore the phenomenon of timelessness in Morocco through the insights of renowned travel writers such as Paul Bowles. The semi-systematic method was used primarily due to the limited amount of research done on the topic of timelessness. It will analyze the representations of Morocco in Western discourse, particularly in the context of Western Orientalism. Thanks to decolonization, deconstructionism, and Edward Said’s Orientalism, hitherto neglected travel writing has elicited academic responses from scholars who have recognized that travel writing is not simply an innocent and objective description of a traveler’s encounters in a foreign land. Instead, it is a genre that is inherently political, intertwined with projects of orientalism, colonialism, imperialism, and post-colonialism, and characterized by a hegemonic gaze directed towards the other, often marginalizing the voices of peripheral people. This research references books, notable authors, and Western explorers who commonly mention the unchanging quality of time in the Orient, particularly in Morocco. Additionally, the study will draw on the insights of Edward Said to explain why this timelessness was prevalent in the 20th century.","PeriodicalId":12225,"journal":{"name":"European Scientific Journal, ESJ","volume":"20 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140470589","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Public Value of E-government: A Qualitative Study from the Perspective of Private-Sector Professionals in Morocco 电子政务的公共价值:从摩洛哥私营部门专业人员的角度进行定性研究
European Scientific Journal, ESJ Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n1p32
Idaomar Chaimaa, Chafik Khalid
{"title":"The Public Value of E-government: A Qualitative Study from the Perspective of Private-Sector Professionals in Morocco","authors":"Idaomar Chaimaa, Chafik Khalid","doi":"10.19044/esj.2024.v20n1p32","DOIUrl":"https://doi.org/10.19044/esj.2024.v20n1p32","url":null,"abstract":"This paper focuses on assessing the public value of e-government in Morocco, using Delone and Mclean's (2016) Information Systems (IS) success model as a reference framework. The methodology is based on a qualitative exploratory study involving 13 companies, including law firms, architecture firms, and real estate developers firms. An interview guide was designed to collect data, which were analyzed using Nvivo Qsr 12 software. The analysis identified six variables, namely: \"Human Capital, Telecommunication Infrastructure, Willingness to Use, State Strategy, Continuous Education, and Culture,\" which were added to the seven predetermined variables of the Delone and Mclean (2016) IS Success Model. This research outlines practical implications that are essential for the long-term success of e-government initiatives in Morocco. These include investing in skills development, effectively communicating the benefits of e-government, promoting collaboration between the public and private sectors, recognizing organizational culture, putting mechanisms in place to measure performance and user satisfaction, as well as making adjustments to organizational processes and rigorously managing data security. On a political level, these adjustments underline the importance of a coherent government strategy, which focuses on strengthening human capital and telecommunications infrastructures, in order to promote a successful digital transformation and achieve the objectives of trust, transparency, and efficiency in public services.","PeriodicalId":12225,"journal":{"name":"European Scientific Journal, ESJ","volume":"148 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140478765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Revisiting the Formation and Radicalisation of Boko Haram and Al-Qaeda in the Lands of the Islamic Maghreb (AQIM) through Social Movement Theory 通过社会运动理论重新审视博科圣地和伊斯兰马格里布基地组织(AQIM)的形成和激进化问题
European Scientific Journal, ESJ Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n2p84
K. I. Danguguwa, Bello Adamu Hotoro, Bello Sani Kabara
{"title":"Revisiting the Formation and Radicalisation of Boko Haram and Al-Qaeda in the Lands of the Islamic Maghreb (AQIM) through Social Movement Theory","authors":"K. I. Danguguwa, Bello Adamu Hotoro, Bello Sani Kabara","doi":"10.19044/esj.2024.v20n2p84","DOIUrl":"https://doi.org/10.19044/esj.2024.v20n2p84","url":null,"abstract":"This paper uses social movement theory to examine the rise and development of Boko Haram and AQIM into radical groups. Boko Haram and AQIM were initially established as moderate and conservative Islamist groups in Nigeria and Algeria respectively. AQIM was originally a political party – the FIS but changed names to the GIA, the GSPC, and AQIM each with a different modus operandi. Boko Haram was a local organization that has been espousing an anti-system frame alongside violent tactics since 2009. Relying on secondary data, this paper found that the emergence and eventual transformation of Boko Haram and AQIM into radical movements signify the existence of social movement factors of political opportunity structures, mobilizing structures, and framing processes in Nigeria and Algeria. Results from content analysis of the data show that while the two movements emerged in two distinct socio-economic and political environments, they were rational actors who continued to utilize the available political structures opportunity, mobilizing structures and framing processes to mobilize and sustain collective actions. It is evident that government repression only made the two groups change tactics and strategies when what they regarded as free spaces diminished at times they gathered material and non-material resources. That coincided with the radical views of some of the groups’ members, the presence of mobilizing structures, and a frame resonance that ensured recruitment into the two movements.","PeriodicalId":12225,"journal":{"name":"European Scientific Journal, ESJ","volume":"34 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140477739","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Designing Gender-Specific Toilet and Urinal Needs Calculation Templates for Rural and Urban Schools: Lessons from the Republic of Benin 为农村和城市学校设计有性别区分的厕所和小便池需求计算模板:贝宁共和国的经验教训
European Scientific Journal, ESJ Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n2p101
Tèko Augustin Kouévi, Florent K. Okry, Hector Kpangon, Akouavi Chantal Kouévi, Hermione Amoukpo, Lubine Hounkpatin, Edmond Attakin, C. R. Tossou, E. Achigan-Dako, M. Kestemont
{"title":"Designing Gender-Specific Toilet and Urinal Needs Calculation Templates for Rural and Urban Schools: Lessons from the Republic of Benin","authors":"Tèko Augustin Kouévi, Florent K. Okry, Hector Kpangon, Akouavi Chantal Kouévi, Hermione Amoukpo, Lubine Hounkpatin, Edmond Attakin, C. R. Tossou, E. Achigan-Dako, M. Kestemont","doi":"10.19044/esj.2024.v20n2p101","DOIUrl":"https://doi.org/10.19044/esj.2024.v20n2p101","url":null,"abstract":"Gender equity, quality education, and sanitation in rural and urban areas are widely considered development imperatives. Therefore, many developed countries have scientifically and technically developed norms for the calculation and the design of toilet and urinal needs of their students, which is not yet the case in most developing countries, including the Republic of Benin, that lack socio-culturally adapted gender-specific toilets and urinal needs calculation and design norms. This paper fills this scientific and gender-specific norms gap, by discussing the process and the results of the design of school toilet and urinal needs calculation templates and norms in the Republic of Benin. The study that led to this design took place between June 2013 and October 2015 and consisted mainly of observing and recording defecation and urination needs satisfaction in toilets and open spaces by 8,160 female and 13,263 male students of 13 schools purposively selected in four agroecological and sociocultural areas of Benin. The main data recorded related, among other data, to the start and end times of the use of the toilets and open spaces; the needs satisfied; the peak times and durations of breaks and of toilet needs satisfaction; the numbers of female and male students and non-students who use and who can potentially use the toilets and urinals. These raw data were processed to infer and calculate eight parameters used in each template. This process led to the design of eight area-, gender-, and disability-specific templates and norms in use since 2016, in the target areas. Further studies will assess and report on the performance of these templates and norms.","PeriodicalId":12225,"journal":{"name":"European Scientific Journal, ESJ","volume":"205 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140476031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Diversite et Degre d’Infestation de la Flore Adventice dans les Parcelles Rizicoles du Departement de Man (Cote d’Ivoire) 象牙海岸马恩省水稻田杂草群的多样性和侵扰程度
European Scientific Journal, ESJ Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n3p82
Kouman Koffi Benjamin, K. Fréderic, T. Awa
{"title":"Diversite et Degre d’Infestation de la Flore Adventice dans les Parcelles Rizicoles du Departement de Man (Cote d’Ivoire)","authors":"Kouman Koffi Benjamin, K. Fréderic, T. Awa","doi":"10.19044/esj.2024.v20n3p82","DOIUrl":"https://doi.org/10.19044/esj.2024.v20n3p82","url":null,"abstract":"Dans la plupart des zones productrices de riz pluvial de la Côte d’Ivoire notamment le département de Man, les producteurs de riz pluvial sont confrontés aux difficultés telles que l’enherbement. La présente étude vise à contribuer à la connaissance des communautés des adventices et leur degré d’infestation en vue d’une gestion efficiente de ces dernières. La méthode d’approche est une enquête réalisée auprès des riziculteurs et des relevés floristiques sur leurs parcelles ont été réalisés. Ces derniers ont permis d’évaluer les paramètres tels que les fréquences et l’indice d’abondance-dominance. Ainsi, grâce à ces paramètres, le diagramme d’infestation a pu identifier les adventices les plus abondantes. L’inventaire a permis de recenser 88 espèces réparties en 72 genres et 37 familles avec 72,72 % de Dicotylédones. Les familles les mieux représentées sont les Poaceae, les Cyperaceae et les Asteraceae. Les plus régulières et abondantes selon nos relevés sont Ageratum conyzoides Linn. et Calopogonium mucunoides Desv. Les riziculteurs ont identifié, Calopogonium mucunoides Desv. comme étant récurrente et nuisible lorsqu’elle n’est pas maitrisée assez tôt. \u0000  \u0000The disturbance of the environment is at the origin of the destruction of the habitats, it contributes to the loss of the biodiversity and is one of the causes of the change of the flora in a locality. It therefore leads to the transformation of plant associations. The main objective of this study is to research the plant associations in the Banco National Park following village plantations and silvicultural trials due to the search for a methodology specific to African silviculture. To do this, the phytosociological characterization of the former treatment sites and the forest reserve was carried out. The method used is that of synusial phytosociology. The 91 surveys (82 in the former silvicultural treatment sites and 9 in the forest reserve) made it possible to identify 337 species of plants divided into 65 families and 268 genera. The dendrogram resulting from the ascending hierarchical classification of the readings revealed three syntaxa, two of which essentially consist of the readings of the old treatment sites and one of the readings of the forest reserve. No syntaxon contains all the characteristic species of the Turraeantho-Heisterietum association. However, in two syntaxa, the proportion of characteristic species of this association is greater than 50%. 70.59% in the syntaxon to Tarrietia utilis and Cola heterophylla (syntaxon from secondary forests), 52.94% in the syntaxon to Cola chlamydantha and Drypetes chevalieri (syntaxon from the forest reserve). While in the Dacryodes klaineana and Pleiocarpa mutica syntaxon (secondary forest syntaxon), 41% of these characteristic species were recorded. Species characteristic of other forest formations are also poorly represented in the syntaxa (less than 40%). It therefore emerges from this study that Banco National Park remains a forest wi","PeriodicalId":12225,"journal":{"name":"European Scientific Journal, ESJ","volume":"130 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140477877","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Effets Environnementaux et Sanitaires de la Teinture Artisanale à Dianéguela en Commune VI du District de Bamako 巴马科区第六市镇 Dianéguela 手工染色对环境和健康的影响
European Scientific Journal, ESJ Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n3p99
A. Toure, F. Maiga, I. Ouattara, Ahamadou Diya, Bourama Camara
{"title":"Effets Environnementaux et Sanitaires de la Teinture Artisanale à Dianéguela en Commune VI du District de Bamako","authors":"A. Toure, F. Maiga, I. Ouattara, Ahamadou Diya, Bourama Camara","doi":"10.19044/esj.2024.v20n3p99","DOIUrl":"https://doi.org/10.19044/esj.2024.v20n3p99","url":null,"abstract":"Dans le district de Bamako, les cours d’eau sont le milieu récepteur privilégié des rejets des activités de teinture. Ces rejets, non traités sont source de problèmes environnementaux et sanitaires. L’objectif de cette étude est d’analyser les effets environnementaux et sanitaires de la teinture artisanale à Dianéguela en commune VI du district de Bamako. La méthodologie s’est appuyée sur l’observation directe, les enquêtes et l’analyse de certains paramètres qualitatifs de l’eau usée de teinture et des eaux de la rivière de Dianéguela. Par rapport à la turbidité, les résultats font ressortir respectivement 109 UNT pour le point A, 47 UNT pour le point B et 5 UNT pour le point C. La DBO, la DCO, l’oxygène dissous, la couleur, le pH, les orthophosphates, l’arsenic et la conductivité analysés ne répondent pas aux normes maliennes de rejet, ni à la grille d’évaluation relative aux eaux de surface de bonne qualité. Les effets sont la dégradation de la qualité des eaux de la rivière de Dianéguela avec une incidence négative sur l’environnement biophysique et la santé humaine ainsi que les nuisances olfactives. La gestion durable des effluents de teinture à Dianéguela nécessite la réhabilitation du centre de teinturerie, le traitement des eaux par une station d’épuration, la sensibilisation des teinturières, l’application rigoureuse de la règlementation. \u0000  \u0000In the Bamako district, waterways are the preferred receptors for waste from dyeing activities. These untreated discharges are a source of environmental and health problems. This study aims to analyze the environmental and health effects of artisanal dyeing in Dianéguela in municipality VI of the Bamako district. The methodology was based on direct observation, surveys, and analysis of qualitative parameters of the dyeing wastewater and the waters of the Dianéguela river. Regarding turbidity, the results show 109 NTU for point A, 47 NTU for point B, and 5 NTU for point C, respectively. The BOD, COD, dissolved oxygen, color, pH, orthophosphates, arsenic and conductivity analyzed do not meet Malian discharge standards, nor the evaluation grid for good quality surface water. The effects are degradation of water quality in the Dianéguela river, with a negative impact on the biophysical environment and human health, as well as odor nuisance. Sustainable management of dyeing effluents in Dianéguela requires rehabilitation of the dyeing center, water treatment by a wastewater treatment plant, awareness-raising among dyers, and rigorous enforcement of regulations.","PeriodicalId":12225,"journal":{"name":"European Scientific Journal, ESJ","volume":"171 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140475311","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Compliance Model as an Instigation for Post-Financial Crisis Efficiency in Corporations 合规模式是金融危机后提高企业效率的诱因
European Scientific Journal, ESJ Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n1p157
Magda Ositashvili
{"title":"The Compliance Model as an Instigation for Post-Financial Crisis Efficiency in Corporations","authors":"Magda Ositashvili","doi":"10.19044/esj.2024.v20n1p157","DOIUrl":"https://doi.org/10.19044/esj.2024.v20n1p157","url":null,"abstract":"This paper examines how the compliance model improves corporate governance and efficiency post-financial crisis. This paper focuses on the goals of the compliance model, the strategies for its integration into corporate governance structures, as well as the results and conclusions. The compliance model prioritizes legal and regulatory compliance, ethical standards, and best practices in corporate governance. This methodology helps organizations prevent wrongdoing, enhance transparency, and build stakeholder confidence. Mixed methods study evaluates the compliance model. First, it reviews the theoretical and practical consequences of the compliance model. Next, a quantitative analysis compares pre- and post-compliance model performance metrics in a sample of firms. Finally, qualitative interviews with key stakeholders assess the impact of the model. This study shows that the compliance approach boosts post-financial crisis corporate efficiency. The approach improves corporate governance, malfeasance, and efficiency. Organizations with a culture of compliance, honesty, and responsibility gain stakeholder trust. The results show that the compliance model can help companies revive their corporate governance practices following financial crises. This methodology reduces risks, ensures legal and ethical compliance, and boosts efficiency and effectiveness. This study emphasizes the role of the compliance model in post-financial crisis corporate efficiency. It highlights the favorable effects of the model on corporate governance and organizational success. The report adds to the corporate governance literature and offers practical advice for companies trying to improve their governance in a complicated business environment.","PeriodicalId":12225,"journal":{"name":"European Scientific Journal, ESJ","volume":"280 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140473788","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Perception de la Sanction, Perception de la Justice Sociale et Attitude a l’Egard du Paiement de l’Impot chez les Cefs de Menage d’Abidjan (Cote d’Ivoire) 阿比让(象牙海岸)家庭的惩罚感、社会正义感和纳税态度
European Scientific Journal, ESJ Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n1p120
Djako Logon Albert Thierry, Kone Née Yeo Lokotianwa Sali
{"title":"Perception de la Sanction, Perception de la Justice Sociale et Attitude a l’Egard du Paiement de l’Impot chez les Cefs de Menage d’Abidjan (Cote d’Ivoire)","authors":"Djako Logon Albert Thierry, Kone Née Yeo Lokotianwa Sali","doi":"10.19044/esj.2024.v20n1p120","DOIUrl":"https://doi.org/10.19044/esj.2024.v20n1p120","url":null,"abstract":"En dépit de l’importance indéniable des recettes fiscales dans la constitution du budget de l’Etat et, par conséquent, pour le financement des projets d’utilité publique, un nombre de plus en plus élevé de contribuables en Côte d’Ivoire refusent de payer l’impôt en dissimulant leurs biens ou en les déclarant partiellement. La présente étude tente de comprendre cette situation en examinant l’incidence de la perception de la sanction encourue pour fraude ou évasion fiscale et de la perception de la justice sociale sur l’attitude à l’égard du paiement de l’impôt chez les chefs de ménage d’Abidjan. L’enquête porte sur un échantillon représentatif de 350 participants recrutés selon la technique de l’échantillonnage par quota. Les données sont recueillies grâce à un questionnaire et traitées à l’aide du test du « t de Student ». Les résultats obtenus corroborent nos hypothèses. D’une part, les chefs de ménage qui sous-estiment la sanction qu’ils encourent pour fraude ou évasion fiscale sont moins favorables au paiement de l’impôt que ceux qui surévaluent cette sanction. D’autre part, les chefs de ménage percevant une injustice sociale sont moins favorables au paiement de l’impôt que leurs pairs percevant une justice sociale. Ces résultats pourraient aider à l’élaboration de stratégies de sensibilisation plus efficaces pour favoriser la conformité fiscale volontaire. \u0000  \u0000Despite 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.","PeriodicalId":12225,"journal":{"name":"European Scientific Journal, ESJ","volume":"430 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140472363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Détermination du Niveau de Contamination en Métaux Lourds (Arsenic, Cadmium, Mercure et Plomb) de Quatre Espèces de Poissons Consommées par les Familles de Pêcheurs de Jacqueville 雅克维尔渔民家庭食用的四种鱼类的重金属(砷、镉、汞和铅)污染水平测定
European Scientific Journal, ESJ Pub Date : 2024-01-31 DOI: 10.19044/esj.2024.v20n3p53
Alex Diane Y. S. N’Doua, Magha Ayi M. N. Adjessan, K. Koffi
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