Since 2019, Togo has resolutely engaged in the decentralization process marked by communalization and elections of municipal councilors. Financial autonomy constitutes an essential lever for the free administration of municipalities, allowing them to ensure decision-making and the implementation of development projects. However, despite a legal and regulatory framework defining taxation specific to local authorities, Togolese municipalities are often perceived as needing more financial resources. This study aims to map the financing mechanisms for decentralization in Togo and analyze their contribution to municipal budgets. By adopting a quantitative approach combining documentary analysis and interviews with 188 experts and practitioners of local finance from various Togolese structures, four main financing mechanisms were identified: local, national, Community, and international. Among these mechanisms, own resources (in particular from the sale of products and services, fiscal and non-fiscal taxes) and state transfers via the Support Fund for Local Authorities emerge as the primary sources of financing for municipalities. However, the study reveals that several instruments of local mechanisms, although institutionally defined, still need to be updated in many municipalities, thus limiting their effectiveness in resource mobilization. These results highlight the importance of optimizing the management of local mechanisms to strengthen municipalities’ financial autonomy and support territories’ sustainable development.

The 19th century proved to be one of the most complicated periods in Spanish history for the Spanish Crown, as it faced both internal conflicts—the French War of Independence—and external conflict—the independence of what were its territories in most of America. France did not remain indifferent to this and always had a clear idea of where to draw the boundaries of what “belonged” to it. Thus, amid the wave of independence movements in the Spanish colonies, the French continued to produce rich cartography to establish these boundaries and settle their power over the new nations that were arising after the period of revolutions. The cartography of Rigobert Bonne, the last cartographer of the French king and the Revolution Era, and one of its disciples, Eustache Hérisson, represent the perfect witness to the changes over the borders of the Spanish colonies during the change of the century. This study aims to analyze such cartography, examine the rich toponyms it offers, and examine the changes in the boundaries created over time between both empires. The main cartography we will rely on will be that of Bonne, one of the most important cartographers of the 18th century, and his disciple Hérisson, a geographer engineer, who lived through the onset of the conflicts and always prioritized the French perspective and the interests of their nation.

The improvement of critical thinking ability is a process of human brain’s cognition, reasoning and judgment of objective things. This experiment starts with the learners’ discourse cognitive construction model, and attempts to study the effect of the training of discourse cognitive model based on critical thinking habits on the English writing performance of the application-oriented English majors with three different levels of language expression ability, so as to help the learners improve their English writing in the construction of conscious discourse cognition.

This research calls for intellectual and methodological unity among Muslims considering the current fragmentation and disintegration affecting the community. It emphasizes the need for cohesion, moving away from confrontations with differing ideas and interpretations. The study highlights a key aspect of tolerance ethics, a trait exemplified by esteemed jurists throughout history, who incorporated these values into their writings and actions as a model for future generations. Their respectful conduct in dialogues, debates, and interactions with opposing views serves as a guiding example. Key themes include decorum towards differing opinions, the avoidance of offensive language, and fairness in judgments, refraining from examining others' intentions. These principles of tolerance are evident in historical and biographical works, showcasing the jurists' ethical approach and intellectual maturity in addressing both minor and major disagreements, reflecting an ethical dimension in their discourse.