La Lente Evolution Du Système Fiscal Marocain : Les Faits Et Les Enseignements

The present work aims to analyze the evolution of the Moroccan tax system from the independence to the implementation of the tax reform of the 1980s in order to draw the lessons and to be able to decide on its future evolutions. Indeed, fiscal developments and "reforms" succeeded one another since the independence in 1956, with no significant evolution in the Moroccan tax system inherited from the French protectorate. Yet this system was characterized by imbalances; inconsistencies and inequities. A profound tax reform has become inevitable. After an undue delay; The Government has proceeded from 1984 to the reform of the effective tax system with a view to its modernization and simplification. This reform has resulted, in fact, in the passage of a heavy and complex schedular or analytical system, characterized by blatant inequalities, imbalances and inconsistencies to a modern and synthetic taxation system. At the end of this reform; three major synthetic taxes were set up: T.V.A, I.S and I.R. The reform also concerned the taxation of local authorities. With the implementation of the tax reform since 1984, the Moroccan tax system has certainly made progress but limitations related in particular to the architecture of the system and its structure and new synthetic taxes persist. Future research will focus on assessing the tax reforms and adjustments of the years 2000 and the prospects for reforming the Moroccan tax system

Spatiotemporal Changes of Vegetation in the Middle Draa Valley Oasis: A Study Case of M’hamid El Ghizlane Oasis (Morocco)

During the last decades, The Middle Draa Valley (Southeast of Morocco) was subjected to various environmental problems which haves caused land degradation especially in the south of the Middle Draa (M’hamid oasis). This study aims to analyze the spatiotemporal changes of vegetation in the M’hamid oasis. Based on the Landsat images belonging to six separate periods during 1984 to 2016 and Geographical Information System (GIS) techniques, the pattern of spatiotemporal changes of vegetation cover in M’hamid oasis was analyzed based to visual interpretation and NDVI (Normalized Difference Vegetation Index) and supervised classified. For easier understanding of the causes and origins of these changes, we exploited statistical data survey from various local administrations (climatological, socio-economic data) and fieldworks. The results show that the total area of the oasis showed an oscillating decrease between 1984-1999 compared to 1999-2013 and a sharp increase after 2003 to 2007 and a moderate decrease from 2003 to 2016, with an area 3 times smaller than the initial date (loss of 22% of oasis area), correlated with a reduction of the habitants (loss of 21% between 1980 and 2016). Mass tourism, construction of the Mansour Eddahbi dam and the irregularities of the rains and the succession of years of drought led to a modification of the oasis ecosystem. Due to these climatic conditions, the oasis population are obliged to emigration thus they leave their fields which are threatened by sand encroachments, therefore accelerating the phenomenon of sand movements and consequently desertification

1-Isopropenyl-1H-1,3-benzimidazol-2(3H)-one

In the title N-substituted benzimidazol-2-one, C10H10N2O, the fused ring system is almost planar (r.m.s. deviation = 0.01 Å) and aligned at 57.9 (1)° with respect to the propenyl fragment. In the crystal, adjacent mol­ecules are linked by pairs of N—H⋯O hydrogen bonds into inversion dimers

4-Methyl-2,3-dihydro-1H-1,5-benzodiazepin-2-one monohydrate

The seven-membered fused-ring in the title compound, C10H10N2O·H2O, adopts a boat conformation (with the two phenyl­ene C atoms representing the stern and the methyl­ene C atom the prow). In the crystal, two benzodiazepinone mol­ecules are linked about a center of inversion by diazepine–carbonyl N—H⋯O hydrogen bonds. The dimers are further linked by water–diazepine O—H⋯N hydrogen bonds, forming a linear chain

rac-(3S,4S)-3-Hy­droxy-4-phenyl-1-[(S)-(3-phenyl-4,5-dihydro-1,2-oxazol-5-yl)meth­yl]-4,5-dihydro-1H-1,5-benzo­diazepin-2(3H)-one

In the title compound, C25H23N3O3, the seven-membered diazepine ring adopts a boat conformation with the hydroxy-substituted C atom at the prow and fused-ring C atoms at the stern. The crystal packing features C—H⋯O, C—H⋯π and N—H ⋯π inter­action

3,4-Dimethyl-1H-1,2,4-triazepino[2,3-a]benzimidazol-2(3H)-one

In the mol­ecule of the title compound, C12H12N4O, a C atom and an N atom of the benzimidazole fused-ring portion are part of a seven-membered ring; this ring adopts a boat-shaped conformation (with the fused-ring atoms representing the stern and the sp 3-hybridized C atom the prow). The amino group is a hydrogen-bond donor to the imidazole group of an inversion-related mol­ecule, the pair of N—H⋯N hydrogen bonds giving rise to a hydrogen-bonded dimer

Middle–Late Triassic ichnoassemblages from Irohalene area (Argana Basin, Western High Atlas, Morocco): sedimentological and ichnological analyses

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Reconfigurable Intelligent Surfaces Supported Wireless Communications

Reconfigurable Intelligent Surfaces (RISs) have been recently considered in communication environments for focusing signal reflections to create smart radio environments. As it can create favorable propagation conditions by controlling the phase shifts of the reflected signals at the surface to enhance the communication quality. However, the current proofs of concept require complex operations for the RIS configuration, which are mainly realized via wired control connections. When used in wireless networks, RISs may contribute enhance wireless communications. The present paper, compares the RIS technology with the SISO case and evaluates the performance of RIS assisted communication system by giving an approximation of the achievable data rate and the energy efficiency, and investigates the effect of the achievable data rate and distances on the energy efficiency. In this work, based on a work by Emil Björnson [18], we have studied the impact of RIS on the wireless sensor networks by modifying some parameters and giving more interpretations. In particular, we illustrate numerical results that highlight the spectral efficiency gains of RISs when their size is sufficiently large as compared with the wavelength of the radio waves. In addition, we discuss key open issues that need to be addressed for unlocking the potential benefits of RISs for application to wireless communications and networks

The Late Triassic archosaur ichnogenus Brachychirotherium: First complete step cycles from Morocco, North Africa, with implications for trackmaker identification and ichnotaxonomy

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First record of cf. Polyonyx sauropod trackway outside the Iberian Peninsula: Insight from Middle-?Late Jurassic red beds of Morocco

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