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Copyright of Accounting Auditing Control / Comptabilité Contrôle Audit (English Edition) is the property of Association Francophone de Comptabilite c/o Solle and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

• Economic-related activities release Greenhouse Gases (GHG) especially CO 2 which are a major cause of climate change. • Climate change has a negative impact on the environment and human well-being. • To address climate change, the Kyoto protocol was signed to monetize and trade carbon emissions. • The Carbon Emission Trading scheme faces many challenges. • Blockchain is proposed to solve CET challenges due to its distinguishing characteristics. • A comprehensive blockchain-based framework for carbon emission trading is proposed to address current issues. Climate change is a major issue that has disastrous implications on the environment, which, if continued, will cause severe consequences. One of the leading causes of climate change is the emissions of harmful gases, particularly CO 2. In 1997, the Kyoto protocol was signed by 192 countries, creating a system that monetizes CO 2 emissions with an aim to control them. Most countries signed a carbon trading scheme, but the scheme fell short of its goals due to manipulation, lack of integrity, and multiple other challenges. This work presents an improved blockchain-based approach to achieve the objective of monitoring the reduction of carbon emissions. Blockchain's distinct features such as security, immutability, transparency, traceability, and trust, make it a robust and reliable solution for the carbon trading market. Previous Blockchain-based proposals were not comprehensive, practical, applicable, or efficient enough to form an effective solution. This research addresses the current gaps and proposes a comprehensive three-stage hierarchical blockchain framework that employs smart contracts in Blockchain of Things (BoT) to ensure integrity in the system and reach fair trade status that favors the environment over companies' cost reductions and profit-making. The result is an optimized carbon emission trading framework, fully transparent with automated trading and control mechanisms. [ABSTRACT FROM AUTHOR]

A criticism of the book "De l'imaginaire au musée. Les arts d'Afrique à Paris et à New York (1931-2006)," by Maureen Murphy is presented. The article examines the growth of knowledge and methods of representation which work behind the scenes to craft the politics of the institutional structure of museums. The specific treatment of colonialism is discussed.