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.

Our main objective in this research is to affirm that philosophy, in its true essence and depth, has never been inherently opposed to religion. Rather, the turn toward atheism within philosophy represents isolated, personal stances, often reactionary in nature, and not rooted in genuine intellectual reflection, which the Qur’an encourages and calls people to adhere to. Our endeavor is to show that the call to atheism is foreign to reason, understood as a sound faculty or a sense linked to the pursuit of truth, as previously demonstrated by Descartes in his focus on the principles and methods of philosophical inquiry. To facilitate the achievement of these goals, we have employed several methodologies, primarily the structural method, which helps us analyze selected texts, this methodology enables the understanding of the elements within the studied positions, the relationships that link them, and the underlying implications upon which they are based. We will apply this method practically when analyzing conceptions that reject religion, uncovering the framework underpinning each conception. This approach facilitates comprehension by examining the rational foundations that support each interpretation of religion and later pave the way for its denial or transcendence. the historical method, which allows us to trace the development and dissemination of atheism, this approach is based on the premise that every sensory or intellectual phenomenon has an origin defined by time and place, evolving through transformations and additions over time. By employing this method, we can trace the development of various interpretations of religion and understand the intellectual accumulations shaped by successive historical periods, and the deconstructionist method, through which we identify the contradictions and flawed principles underlying atheistic arguments, this method allows for in-depth critique of the foundations, developmental trajectories, and final outcomes of phenomena. It also provides a means to establish new perspectives—whether by modifying the existing model, recontextualizing it, or replacing it with an entirely new framework. The importance of re-examining the relationship between philosophy and atheism stems from the profound influence of certain philosophical positions and their negative views on religion within various atheistic currents, especially contemporary ones. Contemporary atheism today poses a threat to religion as a symbolic human system, rich in a value-laden framework that upholds the essence of humanity in an era dominated by materialism and the absence of values. The central question of this research is: Can the human being truly achieve existence independently? Or can one live in this world isolated from all influential forces, including the creative and divine force?

This study explores the scale efficiency of four star hotels in a small tourist destination in Croatia. The number of overnight stays and the increase in hotel beds are two indicators of the development of a tourist destination. Among the accommodation facilities, hotels play a significant role in the development of a tourist destination, but they are increasingly facing a labor force crisis. Data envelopment analysis is used to rank hotels by efficiency coefficient. The aim of the paper is to investigate the efficiency of the hotel by taking certain inputs and outputs, which are explained in detail in the paper. The paper uses the CCR (Charnes, Cooper, and Rhodes) and BCC (Banker, Charnes, and Cooper) models to calculate hotel scale efficiency and also presents an overview of previous research around the world.

In wealthy nations, biofuel usage has grown in importance as a means of addressing climate change concerns, ensuring energy security, and promoting agricultural development. Because they understand the potential advantages of biofuel for rural development and job creation, governments have created policies and legislation to encourage the production of biofuel. However, the province of Limpopo hasn’t fully taken advantage of the potential to use biofuel production as a vehicle for job development, despite a higher demand for the fuel. There is currently a lack of understanding of the role of biofuel in promoting local development in developing regions. For this reason, this study made use of semi-structured interviews to explore how biofuel production can be used as an instrument for Local Economic Development (LED) in the Limpopo province of South Africa. The research investigated the determinants of empowerment that could impact the commercial feasibility of biofuel production in the province. It also identified the need for human resource development to get workers ready for jobs in Limpopo’s biofuel sector. The results showed that, provided certain conditions were met, the production of biofuel in Limpopo may be a useful instrument for creating local jobs. By highlighting the potential for job creation and the importance of human resource development, this research aims to facilitate evidence-based decision-making that can harness biofuel production for sustainable rural development in the region. The value of this study lies in its contribution to the understanding of biofuel’s role in LED, offering actionable insights for policymakers and stakeholders in Limpopo. 

Socrates argues that individuals can continue to behave morally when trying to explore virtue, distinguishing between copying a moral person’s actions and acting on the basis of virtue itself. This study proves the limitations of South Korea’s moral education, which values moral knowledge as a driver of moral behavior, by analyzing the art of measurement presented by Socrates as a method of recognizing virtue. Consequently, Protagoras was examined to identify the characteristics of the art of measurement, and “all pleasure is good” and “knowledge directly drives action” was problematized. The study concluded that moral knowledge is not a decisive factor in guiding moral behavior in the right direction.

This study aims to explore the design and application of a learning achievement evaluation model, in order to improve the quality of teaching in the field of education and promote student development. This article starts with the importance of constructing a learning effectiveness evaluation model, and then clarifies the basic concepts and related theories of learning effectiveness evaluation, providing theoretical support for subsequent model design. In the model design section of learning effectiveness evaluation, propose the model design principles, indicator selection, and construction process to ensure the accuracy and comparability of the evaluation model construction. In the application and evaluation section of the learning effectiveness evaluation model, the application and evaluation methods of the main models in practical teaching were explored. Finally, the issues that need to be noted in the design process of the evaluation model were proposed in order to design a more high-quality evaluation system and promote the improvement of education quality.