This research focuses on the study of the importance of cost accounting for the administrative control of enterprises in Ecuador, over time, and to know what are the administrative challenges that must be overcome by entrepreneurs or measures they must take so that the impact of these does not affect their development and growth. Among all these factors, accounting in the company must be highlighted since it is necessary in any business model, implementing control and reaching decisions is essential to obtain results in the company.It is important that entrepreneurs possess or develop certain skills and characteristics such as leadership, creativity, decision-making, among others.To know the growth that enterprises have had in the country, a qualitative-quantitative methodology was applied, since to confirm the growth that this sector has had, it is necessary to use figures, but it is also necessary to describe the importance of administrative control by applying cost accounting in ventures, in addition to the problems that continue to affect through the descriptive method, which makes it possible to relate and conclude that entrepreneurs when they make the decision to start a business, it is appropriate to carry out previous training or develop a business plan, so that they know and carry out an analysis of the competition, who it is aimed at, who is their target market, the physical location of the premises, investment plan, suppliers and business organization.

There are very few events in a span of life that calls for an entire transfiguration, the ones that serves as an impetus behind the momentous change, a change that will lead a world to a “new normal’. The Corona has triggered an anxious trial run for remote work at a grand scale but the big question is whether current experience that has forced us towards newer ways of working has actually accelerated mindset shifts to the Future of Work especially the future of Workplace?.

Fashion is a major part in our day to day life. Persistent changes define a fashion and this change has been influenced by the introduction of visual merchandising in apparel retailing. Over the years there have been significant improvements in the field of small-scale apparel industries. It has turned into a consumer centered approach rather than the profit centered approach. At present retail industry is consumer centric. Therefore, most of the retailing industries are trying to attract the consumer with the visual merchandising tools. The fashion is also fast changing. Every now and then new fashions are introduced into the market. This creates competition among retailers. Today’s fierce competition force the retailer to utilize various aspects of the visual merchandising technique to introduce new products to the consumer and also to improve the desirability of apparel products. The purpose of this paper is to investigate the tendency of consumer towards visual merchandising in retailing. The aim is to examine the influence of visual merchandising elements on consumer buying behavior. The study will explain the necessity of visual merchandising in the field of apparel business to meet the consumer demand.

Tubers (cassava, yam and sweet potato) are among the food agricultural products of the populations of Burkina Faso. These tuber roots are perishable and deteriorate easily. Therefore, post-harvest treatment is necessary to improve their shelf life. This study relates to the sizing of a tuber cutter-machine. The tubers cutter has a 1430 x 600 x 1060 mm frame clutter, two hoppers with a capacity of 2.90 dm3 at work and two cutting chambers. In each of the cutting chambers is a 420 mm diameter-cutting disc, on which are mounted three blades each offset by 120 ° geometrically in the diametral direction. The cutting discs in each chamber are driven by the same electric motor of 4 kW at 1500 rpm for an empty working speed 450 rpm. The transmission system is composed of: a shaft transmission, two (02) pulleys with two grooves of diameter 100 and 333.33 mm and, two (02) type C trapezoidal belts. Shaft has a diameter of 35 mm and is carried by two SKF type bearings for rool ball bearing.

This study aims to determine the different uses of the two edible mushrooms Lentinus brunneofloccosus pegler and Auricularia auricularia judae in Ivory Coast. A survey was conducted in the cities of Daloa and Yamoussoukro from June to August 2020 among sellers, traditional healers and consumers. The results show that the vernacular name of the mushrooms varies from one ethnic group to another. The most by consumers (88.87% for Lentinus brunneofloccosus pegler and 89.87% for Auricularia auricularia judae) obtain the mushrooms by purchase. Dried mushrooms are the most consumed forms (71.35% for Lentinus brunneofloccosus pegler and 75.32% for Auricularia auricularia judae). The ethnic groups of western Côte d'Ivoire, the Guéré (20.07% for Lentinus brunneofloccosus pegler and 21.76% for Auricularia auricularia judae), the Yacouba 19.06% for Lentinus brunneofloccosus pegler and 20.91% for Auricularia auricularia judae) and wobe (19.53% for Lentinus brunneofloccosus pegler and 21.84% for Auricularia auricularia judae) are the largest consumers. The fungi Lentinus brunneofloccosus pegler and Auricularia auricularia judae have nutritional and medicinal properties. They could constitute alternatives to guarantee the food security of the population. Knowing the biochemical composition of the two fungi Lentinus brunneofloccosus pegler and Auricularia auricularia judae is an essential prerequisite for their promotion and export.

The sector of Mugote repose on a kibarian socle olded from precambrian, surmonted by cenozoic sediments and inruded by magmatic rocks. Hydrothermalism followed these events.The geological formations of Mugote are in majority classed on metamorphic rocks’s family. The main lithologies are: quartzite, quartzo-shales, sandstonous shale, gneiss, greizen. Magmatism has allowed establishing pegmatites. From works on field and the macroscopic analysis of samples refered to relative dating principles, we deduct that locally the succession of formations is: gneiss, quartzite, shale, sandstonous shale. Theses formations are intruded by pegmatites and greizen.

Introduction: The medical laboratory is one of the elements of the quality of care; the prevention and management of infectious and non-infectious pathologies depend on it. Methods: A cross-sectional descriptive study was carried out in the province of North Kivu using a medical laboratory for the health training of the national police; observations and interviews were used to take stock. Results: 4/10 of the national police health facility does not have a laboratory technician, insufficient technical facilities, lack of basic equipment with untimely breakdown of inputs are the characteristics of medical laboratories within police health facilities national. Conclusion: The lack of laboratory and certain basic equipment in the health structures of the national police in North Kivu has a significant impact on the medical care of police officers and their dependents as well as on the profitability of law enforcement officers in their profession.

In Niger, after the severe droughts of the 1970s and 1980s, several development projects promoting trees on farms and creating village woods were implemented. The objective of this study is to analyze the structure and diversity of stands of woody legumes (Faidherbia albida) in the department of Dogondoutchi which is a successful case of environmental policy, in order to serve as a reference for the orientation of future development works. The data were obtained on the one hand through a floristic inventory on a perpendicular transect following the four cardinal points on 60 plots of 2500 m², and on the other hand through individual surveys of 90 farmers. The results obtained show an overall specific richness of 19 species divided into 10 families in the study area. Mimosaceae (52%) are the families most encountered with Faidherbia albida (49%). The current dynamics of this Faidherbia albida stand is regressive because of the poor regeneration and aging of the subjects. Analysis of survey data shows that the regressive dynamics are due to parasitic pressure. Therefore, urgent measures must be taken by the state to eradicate this parasitic pressure.

The aim of this work was to determine the reasons for organ seizures at the slaughterhouse level and the economic and social impact of such seizures. A total of 2,597 carcasses were inspected during this study, of which 283 cattle (10.90%) and 893 sheep (34.40%), 1,419 goat (54.63%) and 2 camellia (0.07%). The month of February 2020 recorded the highest rate of slaughter, 1075 head (41.40%). The analysis of the data showed that male and female goats constitute the most important slaughter. Overall, the proportions are 80.95% for females compared to 19.05% for males of all species combined. For partial seizures, it is noted that distomatosis is the most important reason for seizure with 557 pieces, i.e. 40.95% of the total number of pieces seized. Furthermore, after all calculations, it is noted that the seizures recorded during three months of monitoring resulted in a total loss of around 76,000 FCFA. In February 2020, the losses were the highest with 46,500 FCFA. These investigations were carried out in the communal slaughterhouse of Tillabéri, in order to contribute to enrich the scientific sphere, but also to identify the dangers, sources of disease in humans and to provide our doctors with a lead to improve public health.

The purpose of this paper is to examine the extent to which the free zone enclaves have succeeded in raking in foreign direct investments for Ghana. It further reviews the performance of companies operating in these free zones and the challenges militating against their optimal performance. The researchers used a combination of descriptive and data mining research methodology. Data was gleaned from published report from the Ghana free zones Authority, the Ghana Investments Promotions Council, the Bank of Ghana, United Nations Conference on Trade and Development and the World Bank. It emerged that, there is considerable difficulty in land acquisition because of Ghana’s land tenure system. Nonetheless, there has been progress in the drive to attract FDI through free zone enclaves. However, there are some companies in the free zone enclave that are dormant. It also emerged that, the percentage of Free Zone Enterprises contribution to total Foreign Direct Investment inflows in Ghana has been trending negatively recently. It is therefore recommended that, Ghana Free Zones Board simplifies the legal framework in which free zone companies operate such as easing land acquisition procedures, providing flexible tax payment structure and giving exemptions for certain strict labor laws. It is also suggested that the Ghana Free Zones Board considers creating zones with sectoral specialization rather than the current multi-activity-oriented nature of the free zones governed by a highly opportunistic «take all» approach, typical of developing economies.

The background of this study focuses on intertextual dialogue, since a literary test is never pure, it maintains relations with other literary texts that predate it, contemporary or later. This study aims to study the travelling elements, literary constructions that reflect the textual dialogue between « Enfer mon ciel » and « Au taux du jour ». In the written as in the oral, our thought meets only words already busy, and every word, from its own context, comes from another statement already marked by the analysis of others. This led us to conduct this study in order to find out which of these two authors, would have influenced, if not copied the other and that from which literary ingredients carried by the texts under study. The travelling elements of these two texts pass through the collage of texts, linearization, quotations, abyss, verbalization, borrowing, anthroponomys and toponyms. All this is demonstrated into rewriting.Our questioning is part of the exploitation of realistic data, intertextual dialogue to grasp a social and cultural reality among the authors, which we study through their texts. One fact zhich is certain is that these texts are not purely a reality in the strict sense; nevertheless, each of these novels presents a real and profound inking on the political, economic and social reality of Africa in general and of Congo in particular. By studying the intertextual dialogue in « Enfer mon ciel » and « Au taux du jour », we want to participate in the promotion and improvement of the literature of our land.With this in mind, we are directing our research towards the discovery of intertextual clues in two literary productions of our country. Such a study present for us, a particular interest in literature, aesthetics and social, because it allows us to discover how data relating to social and political realities can be used for a literary project Similarly, our choice was motivated first by the titles of the texts under study: « Enfer mon ciel » and « Au taux du jour », because they reflect a nod to the social ordeal of Congolese in particular and Africans in general, then their plots, the sequence of events, the characters and their actions and finally, the collision between the author and the narrator in both the works. We estimate the travelling elements and the traces that pose convergence and difference between the two texts.

This article suggests a generalized method of discrimination which extends the classical Discriminating Factorial Analysis (FDA) to symbolic objects. This method is based on the adaptation of the classical Bayesian rule of discrimination to symbolic objects. This adaptation is done taking into account various elements, namely: a certain « density » measure on the observation space of symbolic objects; discriminant functions giving an idea of the « similarity » which exists between an observation and the individuals of the formation whole. This rule depends on the formation data and is typically built of the in view the minimization of the overall error rate.The purpose of this study is to solve a capital medical problem. Indeed, several cases of sudden deaths are noted these last years in the whole world and more particularly in our country the Democratic Republic of Congo (RDC), due to Cerebral Vascular Accidents (CVA) or acute coronary events (Heart attacks). The evolution and the prevailence of these cardiovascular diseases present a certain number of real and urgent problems to policy makers and other medical officials. Many undertaken epidemiologic studies these 20 last years led to the identification of the principal Factors of cardiovascular risk (FCVR), opening the way to preventive treatment. It is on the basis of these factors of risk that we designed a tool of decision-making aid medical.This generalized method of discrimination therefore makes it possible to produce decisions concerning whether or not a data point belongs to a predefined class, by using formation sets, from an assigning algorithm of the symbolic objects to classes that we suggest here.

For more than ten years, the eastern part of the Democratic Republic of Congo has been invaded by thousands of rebel groups, both of Congolese and foreign origin, which have created insecurity with incalculable harmful consequences. Among these groups, there is the Democratic Forces for the Liberation of Rwanda (FDLR) that Kigali is chasing in the DRC. It is in this context that we want to know whether these forces still constitute a real threat to the security of Rwanda after some three decades of wandering in the Great Lakes region. Thus, to resolve this thorny problem of the FDLR – Interahamwe, a firm political commitment, in terms of concession, must be considered by all the countries of the African Great Lakes sub-region in general; but very particularly by Rwanda and the DRC whose case concerns the highest point.

Within the framework of the genetic improvement of cattle, in addition to the selection of the Azawak zebu which has been in progress for a long time, crossbreeding by artificial insemination between Alpine Brown and local breeds is being experimented. This work takes stock of this introduction on the performances acquired. The study was based on data from 68 lactations of pure Azawak zebu crosses and 68 lactations of pure Azawak zebus, from 104 dairy cows (52 crosses and 52 Azawak). Thus, the daily productions of the primipares and brown multipares of the Alps-Azawak are respectively 7.86 ± 1.47 Kg and 11.27 ± 3.89 Kg and those of the pure Azawak are 4.10 ± 1.03 Kg and 4.84 ± 1.15 Kg. The standard production (over 305 days of lactation) of the crossbreeds is 2398.04±448.17 Kg and 3445.47±1228.59 Kg in primiparous and multiparous respectively, and significantly higher than that of the Azawak (251.04±313.96 Kg and 1442.61±334.99 Kg). The total production is estimated at 2473.88±744.63 Kg and 3385.68±903.51 for the primiparous and multiparous crosses is almost double the Azawak values (1349.59 ± 393.40 Kg and 1301.72 ± 420.49 Kg). All of this shows that the crossbreeding carried out gives crosses with lactation performances well above those of pure Azawak and that artificial insemination is a method that allows to control its breeding and to have one calf per year. It will be necessary to continue the monitoring of these crossbreeds to evaluate the productivity of the breeding career of the crossbreed.

The resistance of women at childbearing age to contraceptive methods is an obstacle to improving the health of mothers and children. The mother's socio-demographic profile should be taken into account to increase the rate of contraceptive method use.The present correlational prospective study involved 2373 women of childbearing age in the period from 01 to 31 December 2020. The data analysis consisted of crossing the socio-demographic characteristics of the respondents and the use of contraception.This study shows that 79.3% of women surveyed resist the use of contraceptive methods. The age, the living environment, the level of education, the standard of living of the household, the main occupation, the birth interval, the number of children born and the awareness of contraception, are statistically associated with resistance to the use of contraceptive methods.Thus, the socio-demographic profile of women at reproductive age is an indicator of resistance to the use of contraceptive methods.

Perennial crops influence ecosystems and insect dynamics. This study was carried out to evaluate the influence of rubber orchards age on insect’s biodiversity in Tonkpi region of Côte d’Ivoire. Insects were collected in 4 classes of rubber orchards (class 1:] 0, 5] years), class 2:] 5, 10] years and class 3:] 10, 15] years) in comparison to forest. Four plots (10 m x 100 m) per rubber orchards class and in forests were sampled. A total of 10 families belonging to 4 orders (Hymenoptera, Coleoptera, Lepidoptera and Orthoptera) were collected. The results showed that the forest has the highest number of families and insects harvested compared to rubber orchards. The number of families recorded were low in old orchards of class 3. This increased progressively with age to its maximum in young orchards of class 1. The Shannon Index was higher in the forest (H ’= 2.015) and was less than 2 in the different rubber orchards. However, equitability (E) were higher in the rubber orchards classes 2 and 3 than the rubber orchards class 1 and those of the forest. The negative effects of rubber orchards on insect’s diversity increased progressively with their age. Thus, rubber tree fields are less effective in maintaining insect biodiversity. We recommended that the combination of other plants to rubber crops for the insect diversity conservation.

The malacofauna vector of human schistomes of the four Kimpese rivesis is made of three gastropods molluscs species. They are Biomphalaria pfifferie KRAUSS (1848), Bulinus forskalii EHRENBERG, 1831, and B. globosus MORELET, 1866. The results on the parasitological profile show that sex and age influenced the contamination. Children at school age are more infected (mostly boys), that situation is promoted by bathing in these four Kimpese lotic systems. For adults, on the other hand, women are slightly more affected than men due to their permanence in rivers infested by schistosome cercariae.

Several factors influence student learning such as the relevance of the tasks requested, the time devoted to the practice of these tasks or the environment in which the students practice these tasks. Another factor, just as decisive, is the way in which the tasks are developed and presented to the student, that is to say the teaching style used by the teacher to communicate and promote the learning of the selected content.

In developing this work titled Incidence of Schistosoma Haematobium Parasitosis in People Aged 6-21 Years. Case of an ADES SANTE / MOLE center in the province of Sud Ubangi in the Democratic Republic of Congo.Very widespread throughout the world, Schistosome Haematobium parasitoses constitute a real public health problem, they represent a high prevalence in many regions and are among the most widespread infections in the world.Thus, determining the rates of Schistosome Haematobium parasitosis in people aged 6-21 years in the population of Mole is important for improving the health of the latter. This article addressed the aspect on the Incidence of parasitosis caused by Schistosome Haematobium in people aged 6-21 years in the population of Mole: case of the Mole Health area.The experimental method supported by the technique of documentary review then urinalysis on a sample of 106 people, after analysis of the data, we arrived at the following results: Table 1: the male sex was more represented with 56 or 52.8 % while the female sex was only 50 or 47.2%. Table 2: The 18 to 21 age group was the most represented with a figure of 34 or 32.1% followed by that of 6 to 9 years with 27 or 25.5%, after that of 10 to 13 years with a workforce of 23 or 21.6%, while the age group from 14 to 17 years was only 22 or 20.8%.

This study is carried out in the Tandala Health Zone, DPS of Sud-Ubangi in the DRC on the impact of flat rate pricing on attendance at the Tandala general referral hospital, In response to this concern that the government of the Democratic Republic of Congo has set up a health project called the PDSS Health System Development Project in acronym created in 2005 and whose official implementation took place in August 2016 reporting directly to the study management and of the planning of the Ministry of Public Health and mainly financed by the World Bank. The results of This study showed that in terms of financing of health services, the impact on improving the use of hospital services remains the flat-rate pricing also called «payment per episode», which constitutes a strict rationalization of care. Heath care based on solidarity between complicated and uncomplicated cases, which allows groups to pay the same price. This especially demonstrated that the flat-rate pricing applied to the Tandala general referral hospital allowed complicated cases which would normally have to pay unaffordable amounts of subsidy for uncomplicated cases, a rationalization of health structures and take into account all acts. To put the patient down without adding additional charges, to promote continuity of care, to keep the population aware of the costs to pay and to ensure the viability and sustainability of the structures providing care.

Regularly practiced in the off-season, the gardening market not only contributes to the reduction of food insecurity and poverty but also presents itself as one of the main production sectors, creating jobs in rural and urban areas. The purpose of this article is to analyze the socio-economic effects of the gardening market activities in the municipality of Athiéme with a view to contributing to the poverty reduction rate and increasing the income of farmers. To this end, a workforce of 115 market gardeners in a group or association spread over five (5) districts was prioritized during the survey. Some parameters of the descriptive statistics combined with the calculation of the net margin of vegetable production made it possible to process the data collected. The results show that, from 2008 to 2015, the market garden production parameters (areas and production) experienced a spectacular change, respectively from 365 to 830 ha and 587 tonnes to 5,180 tonnes. Leafy vegetables are the most profitable with a net operating cost of 1,105,000 F CFA while, chili is the least profitable speculation with 181,000 F CFA. In Athiémé, all market gardeners use their income to stock up on food crops, while 95% of them invest in health, compared to 17% of them who use them as buildings. However, although the gardening market has a high economic performance, it is important to identify ways of improvement that could lead to the taking of measures by the public authorities, aimed at a global and sustainable development of market gardening in its socioeconomic dimensions.

Coconut shells have been used as a precursor for the preparation of activated carbon by the chemical activation method. The full factorial design was applied to determine the optimum conditions for preparing the activated carbon. The factors studied were the carbonization temperature, the carbonization time and the concentration of the activating agent. Phosphoric acid was the activating agent, used for chemical activation. Planning of the experiments using the three-level full factorial design method resulted in eight trials with the iodine number as the answer to each trial. The various results obtained were analyzed using Nemrow software in order to highlight the influence of factors and their interaction. The results reveal that carbonization temperature, the carbonization time and the concentration exert a significant influence on the iodine number, when they are at their high level, respectively 600 ° C, 4h, 30% for the value of the iodine index of 445.44mg/g.

The supply of environmental services from the multi-functionality of agriculture requires some forms of non-market valuation. The objective of the study is to estimate farmers’ willingness to accept to supply biodiversity conservation and carbon sequestration through agro-forestry and afforestation, based on a survey of 200 farmers in Barombi Mbo. The results indicate that almost all farmers perceive the importance of forest for climate regulation, flood control, erosion control, wildlife habitat, and as a spiritual site. A total of 85.5% of farmers express a positive willingness to accept (WTA) for afforestation programme, while some are willing to adopt agro-forestry. From the Tobit model results, variables age, origin, environmental sensitivity, awareness to payment for environmental services scheme and knowledge of bio-fertilizers significantly influence the WTA. The mean WTA for environmental services provision is up to 4,488 FCFA /year with a total cost of afforestation programme of 1,370,491 FCFA /year. With appropriate policy incentives, farmers could adopt these practices and contribute to the improvement of the environment.

We conducted a study on the sociohealth impact of waste management in Shabunda’s Central Marek and its outskirts. We found that the overall health problem identified in Shabunda’s Central Market is caused by several factors. It is possible to list the dysfunction of state services playing the role of cleaning up the environment of the Market and its surroundings, the ecological ignorance of sellers about the harm of unsanitary conditions to human health, the lack of consideration of the interactions between the Central Market of Shabunda-Sellers-Insalubrious. It was revealed that the non-application of polluter- pays measures would be the basis for the proliferation of waste and the presence of severe unsanitary conditions with adverse consequences for human health and the environment. This work confirms the need to think about ecological awareness and mesological education in any project or program aimed at mitigating glaring unsanitary conditions in our humanized environments. The involvement of the authority in the sustainable management of waste must be an asset for the preservation of human health and the safeguarding of a healthy environment conducive to harmonious development.

To evaluate the effectiveness of endoscopic biliary sphincterotomy in patients with a large obstructive stone measuring more than 15mm and in patients with simple stones and to identify the factors influencing endoscopic drainage as well as its complications in the management of large choledochal stones. This is the evaluation of endoscopic retrograde cholangio-pancreatography by a descriptive and analytical retrospective study carried out in the Hepato-Gastro-Enterology II department of the Military Hospital of Rabat between April 2002 and September 2020. 1011 patients included in the study who were divided into two groups: Group I (n = 143): Patients with a large obstructive stone measuring more than 15mm. Group II (n = 868): Patients with one or two stones, or bile duct stones. The overall success rate was 88.7% in group I versus 92.5% in group II (p = 0.125). The overall rate of early complications was 10.5% in group I versus 5.1% in group II (p = 0.017). Only the presence of acute cholangitis and stenosis of the main bile duct were factors associated with decreased overall success of endoscopic treatment. Our study showed that there is no statistically significant difference in the effectiveness of endoscopic treatment in patients with a large stone and those with simple lithiasis. The presence of cholangitis and stenosis of the main bile duct appear to be factors associated with decreased overall success of endoscopic treatment.