Prince Fakhruddin is the second of the princes who ruled
Lebanon and established the foundations of the modern
Lebanese state. Mount Lebanon enjoyed a degree of autonomy
within the Ottoman Empire. The history of the Principality is
primarily the history of the integration of Mount Lebanon, all
under the banner of the Ottoman authority, despite its
autonomy.
The International Accounting Standards have gained a wide international approval
where they attempted to unify accounting practices on an international level to help
investors and others in the process of decision- making on a unified basis. Numero
us
studies in Arab countries have proved the importance of adopting and implementing
these standards. Therefore, this research questions the extent of implementing the
International Accounting Standards in two Arab countries: Syria and Lebanon, as
regards to recognition and measurement of tangible fixed assets. This was done
using a questionnaire distributed to two samples of accountants in both countries.
The result that was reached verifies that accountants in both countries do not fully
implement the International Accounting Standard Number 16 (property, plant and
equipment). However, their accounting practice does largely approach this standard
but in different sections. This makes any comparison between the opportunities
available for investors in both countries lacking as it cannot be based upon any
unified grounds. The research also examined the most important points which are
not implemented by accountants in both countries, with regard to this standard.
The focus of this paper is to address the problems concerning the subject-matter
jurisdiction of the Special Tribunal for Lebanon (STL). It discusses the ratione
subjecate materiae of the international tribunals, and tribunals of international
cha
racter, in contrast to the STL, which is contrary to the other tribunals in
which the ratione subjecate materiae is limited to national crimes under the
Lebanese Criminal Code (LCC). The paper will also examine the crime of
terrorism as it is stated in the LCC by analysing the actus reus, and mens rea of
the crime, and in doing, so will conclude that terrorism is not yet considered an
international crime. Although the mental and material elements of crimes against
humanity are met in the assassination of Rafik Hariri, (and other attacks are
included within the subject-matter jurisdiction of the STL), these crimes were
not classified as such. This appears to be due to the will of the Security Council
(SC) to sever the STL’s authority to prosecute other atrocities committed on the
territory of Lebanon in recent years, especially serious war crimes and crimes
against humanity which have been committed on that same territory in the period
of mid-2006 during the Israeli aggression on Lebanon. In addition, there has
been the positioning of the institution (STL) generally as one that is a national
tribunal with international features, rather than a truly international tribunal.
This, in itself, may lead to complicate the mission undertaken by the STL
Prosecutor, and will do little to assist any of the issues surrounding ‘Chain of
Command’ immunity regarding Heads of State and other Senior Officials
The study addresses a number of legal issues related to the Syrian position on the
Special Tribunal for Lebanon. First, it represents the legal basis of the Syria position
with regard to the rules of the national law.
The study also addresses a nu
mber of issues and legal questions to the extent of
compliance of this position with international law, and precidents related to the
creation of former international tribunals. It also looks into the issue of consistency
between the Syrian position and the special tribunal’s statute. It raises the question,
based on legal documents issued by the tribunal, on countries’ obligations, including
Syria, to future cooperation with the Tribunal on issues of opening investigations,
extradition and the renunciation of jurisdiction. The study addresses the impact and
legal consequences resulting from these issues through highlighting the tribunal’s
position on these issues and questions.
44 sites were sampled from the Upper Pliocene (βNb
2) basaltic flows, from the
western flank and the distant eastern flank of the Levant Fault in the Buqeia area
NW of Tel Kalakh and west of Homs. Thermal demagnetization led to the
identification
of consistent directions of remanence in most sites. Normal, Reversed
and Intermediate polarities are identified, with Reversed polarities dominating.
The Intermediate polarity sites were excluded and the mean directions of the
Reversed sites were reversed.
The effect of elevation and slope exposure on forest vegetation composition
in southwestern end of the Anti-Lebanon Mountains was assessed. Species and
community parameters; relative density, coverage, frequency, importance
value of encountered wo
ody vegetation, richness and similarity indices; were
quantified using thirty two line transects covering two altitudinal zones and the
four major slope aspects. Furthermore, species density was measured using
distance methods.
