Dealing with the subject of taxation is always a theoretical field of exploration, but also a practical one because of the influence of tax decisions on the daily lives of citizens.In order to analyze the topic of territorial taxation in Morocco, it is appropriate to first present a conceptual, theoretical and historical overview of the issue of taxes and its sociological acceptance. To this end, it should be noted that the practice of tax collection is as old as the history of humanity. The requirements, methods and needs have also evolved with the development of civilizations.Largely unknown, local taxation in Morocco has always been a subject that contains legal, technical and administrative management constraints. The matter is considered complex by taxpayers and of low yield for local managers and elected officials.It is for this reason that the State has periodically revised the legal provisions relating to territorial taxation. The latest amendment was introduced by law 07-20 of December 2020. The objective is to adapt the texts to the economic reality, to harmonize local taxes with the new provisions of the general tax code, and to put more financial means at the disposal of the communities by facilitating the management and collection of taxes and fees.However, the advanced regionalization process and the transfer of decision-making powers to regional elected representatives require a revolution in management practices at the level of budgetary revenues. The transition to a regional tax system is very useful to take into consideration the financing needs and regional particularities in order to hope for an inclusive territorial development.

Since the AKP (Party for Justice and Development) political party came to power in 2002, Turkey seems to be paying particular attention to economic cooperation with Sub-Saharan Africa. Since 2005, declared by Ankara «year of Africa», Turkey has multiplied its actions and initiatives towards SSA: organization of partnership summits and Turkey-Africa business and investment forums accompanied by increasing integration in African regional organizations. The objective of this article is to comprehend this recent deployment of Turkish economic diplomacy vis-à-vis the Sub-Saharan Africa by stressing the evolution of its economic and trade relations with SSA, the governmental action, the role of private actors, but also the motivations and challenges. Analyzing these aspects has enabled us to observe the particularity of the Turkish economic diplomacy in terms of approach and commitments of private actors in the promotion of the Turkish economic interests in SSA and the complementarity of its role with the official economic diplomacy. As a result, the volume of Turkish-African trade has increased significantly since 2005. In addition, this economic diplomacy has also been put to the service of diplomatic issues on the Continent.

In view of the measures taken by the Government to revive the agricultural sector, and the need to see a considerable reduction in the poverty rate and its corollary, youth unemployment, this research aims to see how the State of Cameroon, through the SAAM, will find work for young people and increase the level of food security in the country. Thus, the empirical method based on descriptive statistics was used as a guide for analysis. This descriptive analysis allowed us to draw a portrait of the situation of young people in the labour market with a particular focus on the agricultural sector. In the end, we came to the conclusion that the integration of young people into SAGA can solve both scourges at the same time: rural youth unemployment and food insecurity in Cameroon. However, it is necessary and sufficient to guarantee them a monthly income like all agents of the state: young people find work in the fields. Several sources of data were used (our own survey data, the existing literature review, data of INSF and FAOSTAT (2020)).

This article is part of the promotion of agricultural extension and advisory services by private actors. The objective is to analyse the potential of agricultural input distributors in terms of agricultural extension and advice. Data was collected in the town of Dschang from 22 input distributors, 65 farmers who are their clients, and 03 staff members of the departmental delegation of the Ministry of Agriculture and Rural Development of Menoua. Data from the questionnaire were analysed using SPSS (Statistical Package for the Social Sciences) version 22.0 and Excel 2013, and those from the interview guide were transcribed and thematically analysed. The input distributors emerged in a context of state disengagement from services previously offered to farmers and post-crisis liberalisation in the 1980s. Most of them are women (59.1%) who own or manage shops owned by their husbands. Most of these input sellers (47.62%) are between 25 and 35 years old, with a higher educational level (40.9%) and sometimes have training related to agriculture. The clientele of these agricultural input shops is mostly made up of small individual farmers (95.4%). These input shops offer various extension and advisory services to their customers. These services include among others: the provision of inputs in return for payment, technical and practical advice on the use of inputs, monitoring and support for customers in their agricultural production activities, and information on innovations in the field of inputs. Through these services offered to farmers, input shops play the role of extension workers and agricultural advisors and are also an undeniable source of information. For almost all farmers surveyed (99%), input distributors are their main source of agricultural advice and information. The provision of these services by input dealers contributes to improved agricultural yields and increased incomes for the farmers who benefit from them. For 90.8% of the farmers surveyed, their standard of living has increased thanks to the services provided by input dealers. Input distributors need to be reconsidered as full-fledged actors in the agricultural extension and advisory system and be supported to play this role effectively and efficiently. The overall performance of the agricultural extension and advisory system depends on it.

The objective of this paper is to analyse the effect of climate change on economic growth through the agriculture channel in Niger. The method of analysis used is the autoregressive lag model (ARDL). From the results, temperature does not appear to affect long term economic growth through the agricultural production channel. This can be explained by the adaptation measures taken by farmers, which are transmitted from generation to generation.

Rice is the staple food for more than 2.5 billion people in developing countries with very high annual consumption exceeding in some countries 100 kg per capita. The African continent has become one of the main import poles for rice with about one quarter (1/4) of world imports because of its low production, which barely reaches 1.5% of world production. Following the agricultural calendar and in accordance with studies conducted at INERA - Yangambi on the probable periods of sowing rice in Yangambi, it appears that rice can be sown from March 15 to October 15 during the year and mainly in the wetlands of the tropics. A variety of rice, so that it can express its genetic potential, must benefit from the maximum of water and light so that one can hope for optimal yields. It is in this context that this study was conducted and with the objective of contributing to the search for the appropriate sowing dates for short and medium cycle rice varieties that would help farmers maximize their income. Depending on each sowing date, observations were made on the number of panicles per m², the number of grains per panicle, the length of the panicle, the weight of a thousand grains and the yield. The results showed that optimal planting times for rainfed rice are good when short-cycle and when rice is planted from 16 May and from 15 June for medium-cycle rice varieties. Some short and / or medium cycle varieties are favorable for sowing dates around June 29th. The benefit from this relatively late sowing of June is alluding to bird damage and so the varieties that adapt to these dates have been identified.

This research is an empirical study that focuses on the implementation of Gardner’s Multiple Intelligences instructional design model as a variable that affects the students’ learning process in an ESL context where English is used as a second foreign language. This study identifies, compares and contrasts the students’ first three best intelligences in three different school subjects, namely Mathematics, Language Arts, and Social Studies, in such a way as to decide about the first three effective intelligences that teachers use in order to design their lessons and tap on their learners’ needs by providing them with practical opportunities and helping them to develop their learning abilities. The analysis of the data that results from the collection methods is done in the light of the mixed methods research. Observation, survey, and interview are the first three best instruments which are adopted to help in the achievement of the objective of the study and get credible, valid, and trustworthy data. The investigation revolves around the idea of finding out the common intelligences among all the students and check how these intelligences are related to the nature of the school subjects. The most striking result about the intelligences used by the students in the subjects under study shows that they are closely related in terms of the nature of the subject itself. The common intelligences are the Verbal-linguistic, the Visual-spatial, and the Bodily-kinesthetic intelligences, which suggests the significant relationship existing between them and how it affects the English language learners’ academic achievements.