The Gouméré region is located in the North-East of Côte d’Ivoire and is located in the South-West of the Bui furrow. In order to highlight the geology of the area studied, 14 samples were taken for stu...The Gouméré region is located in the North-East of Côte d’Ivoire and is located in the South-West of the Bui furrow. In order to highlight the geology of the area studied, 14 samples were taken for studies using petrographic, geochemical and metallogenic methods. The study of macroscopic and microscopic petrography made it possible to highlight two major lithological units: 1) a volcano-plutonic unit, formed of gabbros, basalt, volcaniclastics and rhyodacite;2) a sedimentary unit (microconglomerate). From a geochemical point of view, the results obtained indicate that the plutonites are gabbro and gabbro diorite while the volcanics have compositions of basaltic andesites, rhyolite and dacites. The sediments have a litharenitic to sublitharenitic character. The metallogenic study made it possible to highlight hydrothermal alterations and metalliferous paragenesis on the formations studied. Hydrothermal alteration is characterized by the presence of carbonation, silicification, sericitization, sulfidation and to a lesser degree chloritization. Metalliferous paragenesis consists of pyrite, chalcopyrite, hematite and magnetite.展开更多
Climate change is an alarming global challenge, particularly affecting the least developed countries (LDCs) including Liberia. These countries, located in regions prone to unpredictable temperature and precipitation c...Climate change is an alarming global challenge, particularly affecting the least developed countries (LDCs) including Liberia. These countries, located in regions prone to unpredictable temperature and precipitation changes, are facing significant challenges, particularly in climate-sensitive sectors such as mining and agriculture. LDCs need more resilience to adverse climate shocks but have limited capacity for adaptation compared to other developed and developing nations. This paper examines Liberia’s susceptibility to climate change as a least developed country, focusing on its exposure, sensitivity, and adaptive capacity. It provides an overview of LDCs and outlines the global distribution of carbon dioxide emissions. The paper also evaluates specific challenges that amplify Liberia’s vulnerability and constrain sustainable adaptation, providing insight into climate change’s existing and potential effects. The paper emphasizes the urgency of addressing climate impacts on Liberia and calls for concerted local and international efforts for effective and sustainable mitigation efforts. It provides recommendations for policy decisions and calls for further research on climate change mitigation and adaptation.展开更多
R ＆D strategic alliance is important for enterprises＇ sustainable development and it is a worth research for us. This paper firstly analyzes the condition and situation of tho small and medium-sized enterprises＇ st...R ＆D strategic alliance is important for enterprises＇ sustainable development and it is a worth research for us. This paper firstly analyzes the condition and situation of tho small and medium-sized enterprises＇ strategic alliance. Then it points out that the small and medium-sized enterprises should choose a sttieable alliance organization, ally themselves with big enterprises, strive for the support of the government, and develop their technology through technology unions. Finally, it suggests that the government should create better innovation environment for R＆D strategic, alliance. A new way is also put forward for the applicotion and foundation of the small and medium-sized enterprises ＇ R＆D ,strategic alliance in China. It is also helpful for the sustainable development of small and medium-sized enterprises.展开更多
It is a common belief, for the last two decades, that we can observe the transformation of the intemational economy, from industrial to knowledge economy. In a continuous changing economy, the main advantage the compa...It is a common belief, for the last two decades, that we can observe the transformation of the intemational economy, from industrial to knowledge economy. In a continuous changing economy, the main advantage the companies have is not the buildings, the machines, the trucks, or the total equipment. The strategic key of a company today is the capital that cannot be copied easily, that is not disclosed and is not tangible, the intellectual capital of the company. The intangible assets can be characterized as those without physical appearance and the value of which is limited by the rights and anticipative benefits that possession confers upon the owner. The expansion of companies into foreign markets presupposes the aggregation of financial information that includes non-homogeneous elements. The purpose of this paper is to examine the framework of identification, as well as the disclosure requirements of brand names as they have been set by several articles of Commercial Law and recognized by professional accounting institutions. Emphasis will be given to analyzing existing accounting recognition and measurement, and proposals worldwide. In conclusion, this study indicates the accounting problems of definition, measurement, and disclosure of the majority of these intangible assets to users of financial statements of the company. Despite all the difficulties, this property of the company must in some way be measured and disclosed to lead to more reliable financial statements. The proposals of this paper, will help the accounting community to solve this major problem.展开更多
文摘The Gouméré region is located in the North-East of Côte d’Ivoire and is located in the South-West of the Bui furrow. In order to highlight the geology of the area studied, 14 samples were taken for studies using petrographic, geochemical and metallogenic methods. The study of macroscopic and microscopic petrography made it possible to highlight two major lithological units: 1) a volcano-plutonic unit, formed of gabbros, basalt, volcaniclastics and rhyodacite;2) a sedimentary unit (microconglomerate). From a geochemical point of view, the results obtained indicate that the plutonites are gabbro and gabbro diorite while the volcanics have compositions of basaltic andesites, rhyolite and dacites. The sediments have a litharenitic to sublitharenitic character. The metallogenic study made it possible to highlight hydrothermal alterations and metalliferous paragenesis on the formations studied. Hydrothermal alteration is characterized by the presence of carbonation, silicification, sericitization, sulfidation and to a lesser degree chloritization. Metalliferous paragenesis consists of pyrite, chalcopyrite, hematite and magnetite.
文摘Climate change is an alarming global challenge, particularly affecting the least developed countries (LDCs) including Liberia. These countries, located in regions prone to unpredictable temperature and precipitation changes, are facing significant challenges, particularly in climate-sensitive sectors such as mining and agriculture. LDCs need more resilience to adverse climate shocks but have limited capacity for adaptation compared to other developed and developing nations. This paper examines Liberia’s susceptibility to climate change as a least developed country, focusing on its exposure, sensitivity, and adaptive capacity. It provides an overview of LDCs and outlines the global distribution of carbon dioxide emissions. The paper also evaluates specific challenges that amplify Liberia’s vulnerability and constrain sustainable adaptation, providing insight into climate change’s existing and potential effects. The paper emphasizes the urgency of addressing climate impacts on Liberia and calls for concerted local and international efforts for effective and sustainable mitigation efforts. It provides recommendations for policy decisions and calls for further research on climate change mitigation and adaptation.
文摘R ＆D strategic alliance is important for enterprises＇ sustainable development and it is a worth research for us. This paper firstly analyzes the condition and situation of tho small and medium-sized enterprises＇ strategic alliance. Then it points out that the small and medium-sized enterprises should choose a sttieable alliance organization, ally themselves with big enterprises, strive for the support of the government, and develop their technology through technology unions. Finally, it suggests that the government should create better innovation environment for R＆D strategic, alliance. A new way is also put forward for the applicotion and foundation of the small and medium-sized enterprises ＇ R＆D ,strategic alliance in China. It is also helpful for the sustainable development of small and medium-sized enterprises.
文摘It is a common belief, for the last two decades, that we can observe the transformation of the intemational economy, from industrial to knowledge economy. In a continuous changing economy, the main advantage the companies have is not the buildings, the machines, the trucks, or the total equipment. The strategic key of a company today is the capital that cannot be copied easily, that is not disclosed and is not tangible, the intellectual capital of the company. The intangible assets can be characterized as those without physical appearance and the value of which is limited by the rights and anticipative benefits that possession confers upon the owner. The expansion of companies into foreign markets presupposes the aggregation of financial information that includes non-homogeneous elements. The purpose of this paper is to examine the framework of identification, as well as the disclosure requirements of brand names as they have been set by several articles of Commercial Law and recognized by professional accounting institutions. Emphasis will be given to analyzing existing accounting recognition and measurement, and proposals worldwide. In conclusion, this study indicates the accounting problems of definition, measurement, and disclosure of the majority of these intangible assets to users of financial statements of the company. Despite all the difficulties, this property of the company must in some way be measured and disclosed to lead to more reliable financial statements. The proposals of this paper, will help the accounting community to solve this major problem.
