Thèse géogr. Bordeaux III : 1983. / "Cet ouvrage reprend le texte d'une thèse de Doctorat d'Etat en géographie soutenue à l'Université de Bordeaux III le 2 septembre 1983.

This thesis discusses the notion of tax evasion in Rwanda. It looks at the role of tax administration and fiscal codes in Rwanda in the implementation of tax anti-evasion measures in the country. The tax administration and fiscal codes provide opportunities for the Rwandan people to realize a tax evasion free society not only because of the tax administration departments in place to curb tax evasion, the types of taxes, the measures of collection, but also the reasonable fiscal procedure process in tax payment and also in allowing the taxpayer participation in the tax assessment process, an essential component of co-operative taxpayer attitudes for potential tax revenue collections to thrive. / However, this thesis scrutinizes the reality in Rwanda for the extent to which tax administration and tax laws have gone to achieve the goal of curbing tax evasion. / Tax administration measures and fiscal code provisions in place, can not be said to be perfect as at times it is foreign ideas imported into Rwanda, which must be adopted often as a conditionality to that much needed development assistance. This in light of the persistent institutionalized corruption existing in Rwanda, and the reality of public participation in the tax assessment process given the Rwandan culture of evading taxes, makes the anti-evasion process inadequate in Rwanda, thus further "watering down" the sufficiency of the tax law and tax administration as a previously perceived usable strategy for curbing tax evasion. The thesis argues therefore that the tax administration and fiscal codes in curbing tax evasion are limited by existence of these realities unless modifications are made in the implementation of measures against tax evasion in Rwanda.

Thèse--Sociologie--Paris--Ecole des hautes études en sciences sociales, 1984. / Bibliogr. p. 581-589.

Texte remanié de: Th. 3e cycle--Ethnologie--Paris--École des hautes études en sciences sociales, 1982. / Contient un choix de témoignages. Bibliogr. p. 261-273.

Thesis (MScFor)--Stellenbosch University, 2002. / ENGLISH ABSTRACT: Nine species in ten different seed source trials were evaluated with the aim of understanding their potential as exotics in improving plantation forestry in Rwanda. Assessment was based on tree growth and stem quality, juvenile-mature and trait-trait phenotypic correlations as well as the relationship of seed source performance and the locational variables of seed origin. Eucalyptus saligna, E. urophylla, Pinus maximinoi and P. tecunumanii proved to be very promising as plantation species and are highly recommended. P. patuia and Grevillea robusta are also recommended for plantation and agroforestry purposes respectively. P. caribaea and P. kesiya proved to be very poorly adapted under local conditions and should be retested if resources were available. All trials except E. urophylla, and P. maximinoi (the two had very few degrees of freedom) showed significant differences of varying degrees in different traits between seed sources indicating their potential for genetic improvement through selection and breeding. Similarly, all trials except E. urophylla, and P. maximinoi indicated significant juvenile-mature phenotypic correlations of varying degrees in different traits, with height showing strongest relationships. On average, trait-trait relationship was observed to be strongest between diameter and volume, followed by height and volume, height and branching pattern, stem form and branching pattern, stem form and height, branching pattern and volume, and diameter (and volume) and stem form in that order. Based on juvenile-mature phenotypic correlations, tree height at 15 and 16 years can be predicted as early as at three years for E. tereticornis (r :::0;.4680) and P. kesiya (r:::;0.5530) respectively, while that at 14 and 16 years in P. tecunumanii (r:::;0.4820) and P. patuia (r:::;0.5562) can be predicted using height at four years. This however may only be true where genetic and phenotypic relations are strong (as may be the case in E. tereticornis since high heritability estimates were obtained). The following additional recommendations are made under this study: To study the effect of growth rate on wood properties of very fast growing pine species; to introduce other tropical species such as E. deglupta and P. oocarpa so as to diversify species; carry out studies to better understand the effect of altitude on the adaptability of the exotic tree species in the tropical and sub tropical environments and lastly, carry out genetic tests in future so as to ascertain the obtained results on age-age and trait-trait correlations in this study. / AFRIKAANSE OPSOMMING: Nege spesies in tien verskillende saadbronproewe is geëvalueer met die doeI om hulle potensiaal as eksotiese spesies te verstaan sodat plantasie-bosbou in Rwanda verbeter kan word. Die evaluering is gebaseer op boomgroei en stamkwaliteit, jongeling-volwasse en eienskap-eienskap fenotipiese korrelasies, sowel as die verhouding tussen saadbronprestasie en die omgewingveranderlikes van saadoorsprong. Eucalyptus saligna, E. urophylla, Pinus maximinoi en P. tecunumanii blyk baie belowend te wees as plantasiespesies en word sterk aanbeveel. P. patuia en Grevillea robusta word ook aanbeveel vir die doeleindes van plantasie- en agrobosbou onderskeidelik. P. caribaea en P. kesiya blyk baie swak aangepas te wees onder plaaslike omstandighede en moes weer getoets te word, sou die hulpmiddele beskikbaar wees. Alle proewe (behalwe E. urophylla en P. maximinoi - dié twee het baie min vryheidsgrade gehad) het beduidende verskille van afwisselende grade getoon tussen saadbronne in verskillende eienskappe. Dit dui aan dat hulle potensiaal het vir genetiese verbetering deur seleksie en teling. Eweneens het alle proewe behalwe E. urophylla en P. maximinoi beduidende jongeling-volwasse fenotipiese korrelasies van afwisselende grade in verskillende eienskappe getoon, met hoogte wat die sterkste verhoudings getoon het. Oor die algemeen was die eienskap-eienskap verhouding die sterkste tussen deursnee en volume, gevolg deur hoogte en volume, hoogte en vertakkingspatroon, stamvorm en vertakkingspatroon, stamvorm en hoogte, vertakkingspatroon en volume, en deursnee Cen volume) en stamvorm, in daardie volgorde. Op grond van jongelingvolwasse fenotipiese korrelasies kan boomhoogte op 15 en 16 jaar op so vroeg as drie jaar voorspel word vir E. tereticornis Cr 0 0.4680) en P. kesiya Cr 0 0.5530) onderskeidelik, terwyl boomhoogte vir P. tecunumanii Cr 00.4820) en P. patuia Cr 0 0.5562) op 14 en 16 jaar voorspel kan word op vier jaar. Dit kan egter net juis wees waar genetiese en fenotipiese verhoudings sterk is (soos die geval kan wees met E. teretiornis, aangesien hoë erflikheidskattings verkry is). Die volgende addisionele aanbevelings word in hierdie studie gemaak: om die effek te bestudeer van die groeitempo op die houteienskappe van denspesies wat baie vinnig groei, te bestudeer; om ander tropiese spesies soos E. deglupta en P. oocarpa ook te betrek ten einde die spesies te diversifiseer; om studies uit te voer ten einde die effek van hoogte op die aanpasbaarheid van die eksotiese boomspesies in die tropiese en subtropiese omgewing beter te verstaan; en laastens, om in die toekoms genetiese toetse uit te voer ten einde die resultate wat in hierdie studie op ouderdom-ouderdom en eienskap-eienskap korrelasies verkry is, te bevestig.

This study investigated the influence of decentralisation on community development in the Gasabo district of Rwanda. It was based on the assumption that the participation of citizens in decision-making, planning based on local needs and priorities and the implementation of development programmes associated with the decentralisation policy can improve service delivery and result in community development. It is vital that the decentralization policy be well understood so that appropriate strategies may be adopted and implemented with the aim of maximising advantages associated with it. This study provides, in addition to a literature review, a brief historical background of the evolution and transformation of governance in Rwanda. The country‟s system of governance as well as the challenges it has encountered along the way through different régimes are briefly addressed. Also, the legal and regulatory framework of the decentralization policy and strategies adopted and mechanisms of resource transfer are explained. The study used both qualitative and quantitative methods. Primary and secondary data were used in analysing the influence of decentralisation on community development in the Gasabo district of Rwanda. Primary data was collected through survey questionnaires, interviews and focus group discussions, while secondary data were gathered through a literature survey of relevant textbooks, peer-reviewed journals, reports and legislation. The research findings indicated that in the Gasabo district, decentralisation has contributed significantly towards improving governance aspects such as accountability, and citizen participation in development programmes, which are prerequisite factors of development. Concerning the planning process, the research found that the district development plan (DDP) was crafted through drawing its priorities from the national development plans embedded in the Economic Development and Poverty Reduction Strategies (EDPRS) and Rwanda‟s Vision 2020. However, despite the existence of the Joint Action Development Forum (JADF), created to join the development plans of development partners to the DDP, testimonies from development partners revealed that their relationship with the district is characterised by the lack of frank collaboration, leading to their not being fully associated in the planning process. This research also found that the decentralisation policy has contributed only to a limited extent to the improvement of service delivery in Gasabo district. It was observed that effective service delivery is still hampered by the lack of skilled employees, especially in the areas of education, health and engineering, a budget insufficient for the effective implementation of development projects in such a way as to satisfy the expectations of beneficiaries. In view of the aforementioned findings, the study recommends that the central government intervene in training district tax officers regarding mechanisms and strategies of maximising tax collection to draw sufficient funds to carry out development plans. Through building their capacity, the imbalance between the responsibilities and means allocated for carrying out their achievement can be progressively reduced. Furthermore, to prevent development from taking place in a random manner, district authorities should receive technical support from the central government through linking the local planning process to national poverty reduction efforts. The annual performance contract system needs to be strengthened and monitored to evaluate the implementation of district development plans so as to prevent any kind of poor leadership performance, with the aim of optimising available resources.

PhD. (Environmental Management) / Climate change and variability has rapidly emerged as one of the most serious threats to sustainable development especially for developing African countries such as Rwanda. Since most of the agricultural activities in African countries are rain-fed, any adverse change in climate is likely to have a devastating effect on output and the livelihood of the majority of the population in the affected countries. Therefore, there should be continuous and regular preparedness to on-going climate variability. Climate change and variability derived information, are most likely to improve the agricultural outcomes when it is integrated into a framework for decision making to mitigate specific risks. It is in that regard, this research aims at analyzing climate change and variability and their impacts on the yields of major food crops in Rwanda. The raw climatic data (temperatures and precipitations) used in this study were obtained from the Rwandan Meteorological Center based in Kigali and Rwanda Environment Management Authority (REMA) while the agricultural records were collected from the National Institute of Statistics of Rwanda (NISR) and the Ministry of Agriculture and Animal Resources (MINAGRI). Length and completeness of records were the basic criteria used to select weather stations in order to have the most complete dataset. Five major crops, namely beans, cassava, Irish potatoes, maize, and sweet potatoes were selected for investigation because they are grown over large areas in most parts of the country during the two agricultural seasons i.e. season A (September-January) and season B (February-June). This research uses a number of statistical techniques in an attempt to quantify the magnitude and significance in temperature, rainfall, number of rainy days, aridity index and rainfall erosivity changes and variability taking place over Rwanda. The same techniques were applied in determining the magnitude and significance of inter-annual variations in food crop yields over Rwanda. A geographical information system (GIS) was used to present spatially the results on maps...

In the Rwandan multilingual context, an overwhelmingly dominant language of everyday communication (viz.: Kinyarwanda) is vying for space on the national linguistic market with three co-official languages. Of these, two (viz.: English and French) are influential internationally and one (viz.: Kiswahili) is influential regionally. This is a rather unique context of language use; and the present study set out to examine how “Translanguaging” as a teaching/learning strategy is likely to foster subject content learning and language competence development at the secondary school level. In this endeavor, the study specifically aimed (1) to describe the nature of Translanguaging as actually practiced in this particular context; (2) to ascertain the way in which it enhances subject content learning; and (3) to determine how it is likely to improve students’ language competence. The following findings were thus reached. With regard to the nature of Translanguaging; the study found that the aspects of the practice referred to as “Integrated Use of Languages” and “Centre Stage to Home Language” were extensively and usefully harnessed, especially through English-Kinyarwanda/KinyarwandaEnglish codeswitching. At the same time, however, the study found that a most important aspect of Translanguaging, the “Integrated Language Use Planning and Activity Structuring” was not observed, and this represents an crucial defect in the practice. As concerns the way in which Translanguaging facilitates Subject Content Learning, the study found that knowledge is effectively delivered and accessed, even though appropriate expression of that knowledge in the academic context is likely to be a big challenge. Finally with respect to how Translanguaging enhances Language Competence Development, the study found that; of all the “linguistic varieties (Franceschini 2011)” most likely to be used in the context under study; only one (viz.: Kinyarwanda-English codeswitching) is sure to develop rapidly, whereas the other varieties (English, French, Kiswahili, and Kinyarwanda) are likely to be learnt and/or developed moderately, owing mainly to the above mentioned “Integrated Language Use Planning” defect. Overall, it has appeared from the present study that; to a certain extent; it is good for secondary school education that teachers and students have intuitively adopted “multilingual practices” as a teaching/learning strategy. However, it would be highly recommended that the practice be consciously planned and systematically monitored and evaluated. Only in that way, it is suggested, multilingual practices can be fully and beneficially harnessed for concomitant advancement of subject content learning and language competence development / MT 2019

According to literature, particularly from data obtained from the World Health Organisation, physical inactivity or sedentarism is one of the leading causes of the major non-communicable diseases, which contributes substantially to the global burden of diseases, death and disability. The burden of mortality, morbidity and disability attributable to non-communicable diseases is currently greatest and is continuing to grow in the developing countries. Most declines in physical activity are during the transition from high school to college or university. The aim of the study was to ascertain perceptions of physical activity, specifically / perceived benefits of, perceived barriers and perceived helpful motivational factors to physical activity among tertiary institution students in Rwanda, and to find out whether demographic and background characteristics have an influence on these perceptions.

<p>During the 1994 genocide in Rwanda, not only physical assets were eroded but more importantly, human capital were destroyed and left the country living hardly on qualified personnel at almost all levels of the economy to play a meaningful development role. While capacity building is needed in many sectors of the economy, it is especially important in the education sector. This study focuses on one particular issue namely to what extent sending academic staff for training in foreign countries can effectively contribute to capacity building in Rwandan higher education institutions (HEI). Various options exist to improve a strategy to build capacities in higher education institutions / amongst others is the training of human resource which is the most important of all.</p> <p>In order to investigate the above, both qualitative and quantitative methods were used. Techniques such as documentation, semi-structured interview, questionnaire and direct observation were also used in order to reach the research objectives. With regard to the main question of this study, findings reveal that funding academic staff for foreign training is believed to effectively contribute to capacity building in Rwandan higher education. As respondents explain, academic staff sent for training in foreign countries acquires new knowledge that is needed to build the country. This gained knowledge is spread all over the country through teaching at universities where most sectors of the country find their human resources. Being open minded, trained academic staff will be able to update his knowledge and therefore train in turn his students accordingly. However, findings inform also that Rwandan HEI are faced with multiple problems amongst others the problem of defining the real institutional needs for appropriate training. In this regard, findings suggest that for the training to be effective in Rwandan HEI there is a need of putting in place appropriate mechanisms and assessing institutional needs before training a person and training according to those specific needs in order to help the process of capacity building being more effective.</p>