6. CONCLUSION 6.1 Consideration about the Common topics: From the data resulting from the analysis of teachers' and students' needs it is possible to focus attention on two points in particular. The first is that almost always the subjects identified by teachers as the most difficult to teach online were equally difficult for students to learn online. The second is that the difficulties encountered are the same in the four partner countries From the synthesis achieved by comparing the difficulties encountered by teachers, we can conclude that for Mathematics, the topics and subtopics on which both teachers and students are experiencing difficulties are: ● Percentage ● Geometric concepts ● Functions ● Accounting operations and their properties ● Equation and inequalities ● Transformation 39